Business Description	3 Months Ended
Mar. 26, 2016
Business Description	The consolidated financial statements include the accounts of Landstar System, Inc. and its subsidiary, Landstar System Holdings, Inc., and reflect all adjustments (all of a normal, recurring nature) which are, in the opinion of management, necessary for a fair statement of the results for the periods presented. The preparation of the consolidated financial statements requires the use of management’s estimates. Actual results could differ from those estimates. Landstar System, Inc. and its subsidiary are herein referred to as “Landstar” or the “Company.” Significant intercompany accounts have been eliminated in consolidation. During the first fiscal quarter of 2016, we adopted Accounting Standards Update 2015-17 – Balance Sheet Classification of Deferred Taxes (“ASU 2015-17”) on a retrospective basis. As required by ASU 2015-17, all deferred tax assets and liabilities are classified as noncurrent in our consolidated balance sheets, which is a change from our historical presentation, whereby certain of our deferred tax assets and liabilities were classified as current and the remainder were classified as noncurrent. Upon adoption of ASU 2015-17, current deferred tax assets of $6,552,000 in our December 26, 2015 consolidated balance sheet were reclassified as noncurrent.

Business Description

3 Months Ended

Mar. 26, 2016

The consolidated financial statements include the accounts of Landstar System, Inc. and its subsidiary, Landstar System Holdings, Inc., and reflect all adjustments (all of a normal, recurring nature) which are, in the opinion of management, necessary for a fair statement of the results for the periods presented. The preparation of the consolidated financial statements requires the use of management’s estimates. Actual results could differ from those estimates. Landstar System, Inc. and its subsidiary are herein referred to as “Landstar” or the “Company.” Significant intercompany accounts have been eliminated in consolidation.

During the first fiscal quarter of 2016, we adopted Accounting Standards Update 2015-17 – Balance Sheet Classification of Deferred Taxes (“ASU 2015-17”) on a retrospective basis. As required by ASU 2015-17, all deferred tax assets and liabilities are classified as noncurrent in our consolidated balance sheets, which is a change from our historical presentation, whereby certain of our deferred tax assets and liabilities were classified as current and the remainder were classified as noncurrent. Upon adoption of ASU 2015-17, current deferred tax assets of $6,552,000 in our December 26, 2015 consolidated balance sheet were reclassified as noncurrent.