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

3 Months Ended

Mar. 30, 2019

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 set forth in the consolidated statements of income for the thirteen-week periods ended March 30, 2019 and March 31, 2018 (in thousands, except per share amounts):

	Thirteen Weeks Ended
	March 30, 2019		March 31, 2018
Operating income	$	1,407	$	2,558
Net income attributable to Landstar System, Inc. and subsidiary		1,067		1,931
Earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.03	$	0.05
Diluted earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.03	$	0.05