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

9 Months Ended

Sep. 29, 2018

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 attributable to Landstar System, Inc. and subsidiary and earnings per share attributable to Landstar System, Inc. and subsidiary amounts in the consolidated statements of income for the thirty-nine-week and thirteen-week periods ended September 29, 2018 and September 30, 2017 (in thousands, except per share amounts):

	Thirty Nine Weeks Ended				Thirteen Weeks Ended
	September 29, 2018		September 30, 2017		September 29, 2018		September 30, 2017
Operating income	$	11,596	$	1,327	$	3,352	$	1,124
Net income attributable to Landstar System, Inc. and subsidiary		8,755		825		2,531		699
Earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.21	$	0.02	$	0.06	$	0.02
Diluted earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.21	$	0.02	$	0.06	$	0.02