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Significant Accounting Policies (Tables) | 12 Months Ended
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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 |

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