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Change in Accounting Estimate for Self-Insured Claims (Tables) | 9 Months Ended
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Sep. 28, 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 thirty-nine-week and thirteen-week periods ended September 28, 2019 and September 29, 2018 (in thousands, except per share amounts):
|  | Thirty Nine Weeks Ended |  |  | Thirteen Weeks Ended |
|  | September 28, 2019 |  |  | September 29, 2018 |  |  | September 28, 2019 |  |  | September 29, 2018 |
Operating income |  | $ | 9,497 |  |  | $ | 11,596 |  |  | $ | 6,597 |  |  | $ | 3,352 |
Net income attributable to Landstar System, Inc. and subsidiary |  |  | 7,199 |  |  |  | 8,755 |  |  |  | 5,001 |  |  |  | 2,531 |
Earnings per share attributable to Landstar System, Inc. and subsidiary |  | $ | 0.18 |  |  | $ | 0.21 |  |  | $ | 0.13 |  |  | $ | 0.06 |
Diluted earnings per share attributable to Landstar System, Inc. and subsidiary |  | $ | 0.18 |  |  | $ | 0.21 |  |  | $ | 0.13 |  |  | $ | 0.06 |

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- Definition Tabular disclosure of the change in an accounting estimate, including a change that occurs in an interim period. If a change in accounting estimate affects several future periods (for example, a change in the service life of a depreciable asset) disclose the effect on income from continuing operations, net income (or other appropriate captions of changes in the applicable net assets or performance indicator), and any related per-share amounts of the current period. Disclosure of the effects of a change in an accounting estimate that occurs in the ordinary course of business (such as uncollectible accounts or inventory obsolescence) is not required, unless the effect is material. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.10-01.(a)(5)) -URI http://asc.fasb.org/extlink&oid=27015980&loc=d3e46468-122699 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 270 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e777-108305 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=109234566&loc=d3e22595-107794 Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 45 -Paragraph 18 -URI http://asc.fasb.org/extlink&oid=115929471&loc=d3e21843-107793 + Details
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