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Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 26, 2020
Schedule of Disaggregation of Revenue | The following table summarizes (i) the percentage of consolidated revenue generated by mode of transportation and (ii) the total amount of truck transportation revenue hauled by BCO Independent Contractors and Truck Brokerage Carriers generated by equipment type during the fiscal years ended December 26, 2020, December 28, 2019 and December 29, 2018 (dollars in thousands):
|  | Fiscal Years Ended |
Mode |  | December 26, 2020 |  |  | December 28, 2019 |  |  | December 29, 2018 |
Truck – BCO Independent Contractors |  |  | 45 | % |  |  | 45 | % |  |  | 43 | %
Truck – Truck Brokerage Carriers |  |  | 47 | % |  |  | 47 | % |  |  | 49 | %
Rail intermodal |  |  | 3 | % |  |  | 3 | % |  |  | 3 | %
Ocean and air cargo carriers |  |  | 3 | % |  |  | 3 | % |  |  | 3 | %
Truck Equipment Type |  |  |  |  |  |  |  |  |  |  |  |
Van equipment |  | $ | 2,515,940 |  |  | $ | 2,371,188 |  |  | $ | 2,791,494 |
Unsided/platform equipment |  | $ | 1,202,295 |  |  | $ | 1,295,817 |  |  | $ | 1,386,387 |
Less-than-truckload |  | $ | 97,546 |  |  | $ | 98,324 |  |  | $ | 102,531 |
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 26, 2020, December 28, 2019 and December 29, 2018 (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 26, 2020 |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Trade receivables |  | $ | 7,284 |  |  | $ | 6,121 |  |  | $ | (4,735 | ) |  | $ | 8,670 |
Other receivables |  |  | 8,806 |  |  |  | 3,291 |  |  |  | (3,698 | ) |  |  | 8,399 |
Other non-current receivables |  |  | 260 |  |  |  | 3 |  |  |  | 1 |  |  |  | 264 |
|  | $ | 16,350 |  |  | $ | 9,415 |  |  | $ | (8,432 | ) |  | $ | 17,333 |
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 |
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 |
|  | 2020 |  |  | 2019 |  |  | 2018 |
Average number of common shares outstanding |  |  | 38,602 |  |  |  | 39,786 |  |  |  | 41,273 |
Incremental shares from assumed exercises of stock options |  |  | — |  |  |  | — |  |  |  | 37 |
Average number of common shares and common share equivalents outstanding |  |  | 38,602 |  |  |  | 39,786 |  |  |  | 41,310 |

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