Significant Accounting Policies (Tables)

12 Months Ended

Dec. 30, 2017

Summary of Activity in Allowance for Doubtful Accounts

Following is a summary of the activity in the allowance for doubtful accounts for fiscal years ending December 30, 2017, December 31, 2016 and December 26, 2015 (in thousands):

	Balance at Beginning of Period		Charged to Costs and Expenses		Write-offs, Net of Recoveries			Balance at End of Period
For the Fiscal Year Ended December 30, 2017
Trade receivables	$	5,161	$	3,982	$	(3,012	)	$	6,131
Other receivables		6,549		3,450		(3,047	)		6,952
Other non-current receivables		244		7		—			251
	$	11,954	$	7,439	$	(6,059	)	$	13,334
For the Fiscal Year Ended December 31, 2016
Trade receivables	$	4,327	$	2,772	$	(1,938	)	$	5,161
Other receivables		5,555		2,963		(1,969	)		6,549
Other non-current receivables		238		—		6			244
	$	10,120	$	5,735	$	(3,901	)	$	11,954
For the Fiscal Year Ended December 26, 2015
Trade receivables	$	4,338	$	3,985	$	(3,996	)	$	4,327
Other receivables		5,103		1,897		(1,445	)		5,555
Other non-current receivables		230		8		—			238
	$	9,671	$	5,890	$	(5,441	)	$	10,120

Reconciliation of Average Number of Common Shares and Common Share Equivalents Outstanding

The following table provides a reconciliation of the average number of common shares outstanding used to calculate earnings per common share attributable to Landstar System, Inc. and subsidiary to the average number of common shares and common share equivalents outstanding used to calculate diluted earnings per share attributable to Landstar System, Inc. and subsidiary (in thousands):

	Fiscal Years
	2017		2016		2015
Average number of common shares outstanding		41,938		42,112		43,664
Incremental shares from assumed exercises of stock options		86		124		149
Average number of common shares and common share equivalents outstanding		42,024		42,236		43,813