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FAIR VALUE MEASUREMENT (Tables)

9 Months Ended

Sep. 27, 2020

Fair Value Disclosures [Abstract]

Fair Value Measurements, Recurring and Nonrecurring

Our assets measured at fair value on a recurring basis consisted of the following:

			September 27, 2020
(in thousands)			Total fair value			Quoted prices in active markets for identical assets (level 1)			Significant other observable inputs (level 2)			Significant unobservable inputs (level 3)
Cash and cash equivalents			$	28,233		$	28,233		$	—		$	—
Restricted cash and cash equivalents			47,982			47,982			—			—
Cash, cash equivalents and restricted cash (1)			$	76,215		$	76,215		$	—		$	—
Municipal debt securities			$	72,354		$	—		$	72,354		$	—
Corporate debt securities			88,136			—			88,136			—
Agency mortgage-backed securities			713			—			713			—
U.S. government and agency securities			1,139			—			1,139			—
Restricted investments classified as held-to-maturity			$	162,342		$	—		$	162,342		$	—
Deferred compensation investments (2)			$	12,950		$	12,950		$	—		$	—

			December 29, 2019
(in thousands)			Total fair value			Quoted prices in active markets for identical assets (level 1)			Significant other observable inputs (level 2)			Significant unobservable inputs (level 3)
Cash and cash equivalents			$	37,608		$	37,608		$	—		$	—
Restricted cash and cash equivalents			54,763			54,763			—			—
Cash, cash equivalents and restricted cash (1)			$	92,371		$	92,371		$	—		$	—
Municipal debt securities			$	74,236		$	—		$	74,236		$	—
Corporate debt securities			76,068			—			76,068			—
Agency mortgage-backed securities			1,376			—			1,376			—
U.S. government and agency securities			1,051			—			1,051			—
Restricted investments classified as held-to-maturity			$	152,731		$	—		$	152,731		$	—
Deferred compensation investments (2)			$	13,670		$	13,670		$	—		$	—

(1)Cash, cash equivalents and restricted cash consist of money market funds, deposits and investments with original maturities of three months or less.

(2)Deferred compensation investments consist of mutual funds and money market funds.

The impairment was comprised as follows:

			March 29, 2020
(in thousands)			Total fair value			Quoted prices in active markets for identical assets (level 1)			Significant other observable inputs (level 2)			Significant unobservable inputs (level 3)			Total impairment loss
Goodwill			$	31,705		$	—		$	—		$	31,705		$	(140,489)
Client relationships			14,700			—			—			14,700			(34,700)
Total			$	46,405		$	—		$	—		$	46,405		$	(175,189)

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- Definition

Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (b)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19279-110258

Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2C
-URI http://asc.fasb.org/extlink&oid=117815213&loc=SL7498348-110258

Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (bb)
-URI http://asc.fasb.org/extlink&oid=117815213&loc=d3e19207-110258

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- References

No definition available.

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