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Operating Property | 12 Months Ended
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Dec. 26, 2020
Operating Property | (6) Operating Property Operating property is summarized as follows (in thousands):
|  | Dec. 26, 2020 |  |  | Dec. 28, 2019 |
Land |  | $ | 16,328 |  |  | $ | 15,834 |
Buildings and improvements |  |  | 64,314 |  |  |  | 58,484 |
Trailing equipment |  |  | 433,400 |  |  |  | 425,595 |
Other equipment |  |  | 82,361 |  |  |  | 66,791 |
Total operating property, gross |  |  | 596,403 |  |  |  | 566,704 |
Less accumulated depreciation and amortization |  |  | 299,407 |  |  |  | 280,849 |
Total operating property, net |  | $ | 296,996 |  |  | $ | 285,855 |
Included above is $199,045,000 in fiscal year 2020 and $222,993,000 in fiscal year 2019 of operating property under finance leases, $139,259,000 and $156,439,000, respectively, net of accumulated depreciation and amortization. Landstar acquired operating property by entering into finance leases in the amount of $31,633,000 in fiscal year 2020, $29,054,000 in fiscal year 2019 and $46,595,000 in fiscal year 2018.

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916 + Details
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