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GOODWILL AND INTANGIBLE ASSETS - Narrative (Details) |  | 3 Months Ended | 12 Months Ended
--- | --- | --- | ---
Aug. 28, 2021 USD ($) | Dec. 25, 2021 USD ($) | Sep. 25, 2021 USD ($) | Jun. 26, 2021 USD ($) | Dec. 26, 2020 USD ($) tradeName
Indefinite-lived Intangible Assets |  |  |  |  |
Number of trade names impaired | tradeName |  |  |  |  | 2
Goodwill impairment |  |  | $ 0 |  | $ 12,575,000
Access Systems |  |  |  |  |
Indefinite-lived Intangible Assets |  |  |  |  |
Goodwill impairment |  |  |  | $ 12,575,000 |
Trade Name |  |  |  |  |
Indefinite-lived Intangible Assets |  |  |  |  |
Impairment of intangible assets | $ 0 |  |  |  | $ 3,900,000
Valmont SM |  |  |  |  |
Indefinite-lived Intangible Assets |  |  |  |  |
Impairment of intangible assets |  | $ 2,013,000 |  |  |

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- Definition Amount of impairment loss resulting from write-down of assets, excluding financial assets and goodwill, lacking physical substance and having a projected indefinite period of benefit to fair value. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 3 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16373-109275 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=123570139&loc=d3e3602-108585 + Details
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