Significant Accounting Policies (Tables)

12 Months Ended

Dec. 27, 2020

Significant Accounting Policies

Schedule of Joint Ventures in Which There are Noncontrolling Interests

The following summarizes the redemption feature, location and related accounting within the Consolidated Balance Sheets for these four joint venture arrangements:

Type of Joint Venture Arrangement	Location within the Consolidated Balance Sheets	Recorded Value
Joint ventures with no redemption feature	Permanent equity	Carrying value
Joint ventures with option to require the Company to purchase the noncontrolling interest - not currently redeemable or redemption not probable	Temporary equity	Carrying value

Schedule rollforward of the allowance for credit losses for accounts receivable, notes receivable and other assets

(in thousands)	Accounts Receivable		Notes Receivable		Interest Receivable
Balance at December 29, 2019	$	7,341	$	3,572	$	910
Cumulative effect of adoption of ASU 2016-13		912		463		—
Balance at December 30, 2019		8,253		4,035		910
Current period (credit) provision for expected credit losses		(3,843)		(191)		144
Write-offs charged against the allowance		(788)		(843)		—
Recoveries collected		—		(844)		—
Transfers		—		1,054		(1,054)
Balance at December 27, 2020	$	3,622	$	3,211	$	—