Significant Accounting Policies (Tables)

12 Months Ended

Dec. 28, 2019

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 28, 2019, December 29, 2018 and December 30, 2017 (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 28, 2019
Trade receivables	$	6,413	$	4,309	$	(3,438	)	$	7,284
Other receivables		7,211		5,518		(3,923	)		8,806
Other non-current receivables		256		4		—			260
	$	13,880	$	9,831	$	(7,361	)	$	16,350
For the Fiscal Year Ended December 29, 2018
Trade receivables	$	6,131	$	3,886	$	(3,604	)	$	6,413
Other receivables		6,952		3,520		(3,261	)		7,211
Other non-current receivables		251		9		(4	)		256
	$	13,334	$	7,415	$	(6,869	)	$	13,880
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

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
	2019		2018		2017
Average number of common shares outstanding		39,786		41,273		41,938
Incremental shares from assumed exercises of stock options		—		37		86
Average number of common shares and common share equivalents outstanding		39,786		41,310		42,024