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

12 Months Ended

Dec. 26, 2020

Effect of Increase in Cost of Insurance and Claims

The following table summarizes the adverse 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 fiscal years ended December 26, 2020, December 28, 2019 and December 29, 2018 (in thousands, except per share amounts):

	Fiscal Years Ended
	December 26, 2020		December 28, 2019		December 29, 2018
Operating income	$	9,196	$	16,679	$	13,960
Net income attributable to Landstar System, Inc. and subsidiary	$	6,989	$	12,683	$	10,582
Earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.18	$	0.32	$	0.26
Diluted earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.18	$	0.32	$	0.26