Change in Accounting Estimate for Self-Insured Claims (Tables)

3 Months Ended

Mar. 28, 2015

Effect of Increase in Cost of Insurance and Claims

The following table summarizes the effect of the increase in the cost of insurance claims resulting from unfavorable development of prior year self-insured claims estimates on operating income, net income and earnings per share amounts in the consolidated statements of income for the thirteen-week periods ended March 28, 2015 and March 29, 2014 (in thousands, except per share amounts):


	Thirteen Weeks Ended
	March 28, 2015		March 29, 2014
Operating income	$	4,641	$	1,891
Net income		2,868		1,169

Earnings per share	$	0.06	$	0.03
Diluted earnings per share	$	0.06	$	0.03

- Definition

Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material.

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