XML 44 R30.htm IDEA: XBRL DOCUMENT
v3.21.2

Change in Accounting Estimate for Self-Insured Claims (Tables) | 6 Months Ended
--- | ---
Jun. 26, 2021
Effect of Increase in Cost of Insurance and Claims | The following table summarizes the adverse 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 and earnings per share set forth in the consolidated statements of income for the twenty-six-week and thirteen-week periods ended June 26, 2021 and June 27, 2020 (in thousands, except per share amounts):
|  | Twenty Six Weeks Ended |  |  | Thirteen Weeks Ended |
|  | June 26, 2021 |  |  | June 27, 2020 |  |  | June 26, 2021 |  |  | June 27, 2020 |
Operating income |  | $ | 980 |  |  | $ | 5,039 |  |  | $ | 1,272 |  |  | $ | 2,816 |
Net income |  | $ | 741 |  |  | $ | 3,820 |  |  | $ | 962 |  |  | $ | 2,135 |
Diluted earnings per share |  | $ | 0.02 |  |  | $ | 0.10 |  |  | $ | 0.03 |  |  | $ | 0.06 |

X
- 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 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=116846552&loc=d3e777-108305 Reference 2: 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 + Details
Name: | us-gaap_ScheduleOfChangeInAccountingEstimateTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration