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FAIR VALUE MEASUREMENT (Tables) | 12 Months Ended
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Dec. 25, 2022
Fair Value Disclosures [Abstract] |
Fair Value Measurements, Recurring and Nonrecurring | Our assets measured at fair value on a recurring basis consisted of the following:
| December 25, 2022
(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 | $ | 72,054 |  | $ | 72,054 |  | $ | — |  | $ | — |
Restricted cash and cash equivalents | 63,577 |  | 63,577 |  | — |  | — |
Cash, cash equivalents and restricted cash (1) | $ | 135,631 |  | $ | 135,631 |  | $ | — |  | $ | — |
Municipal debt securities | $ | 42,431 |  | $ | — |  | $ | 42,431 |  | $ | — |
Corporate debt securities | 76,097 |  | — |  | 76,097 |  | — |
Agency mortgage-backed securities | 48 |  | — |  | 48 |  | — |
U.S. government and agency securities | 949 |  | — |  | 949 |  | — |
Restricted investments classified as held-to-maturity (2) | $ | 119,525 |  | $ | — |  | $ | 119,525 |  | $ | — |
| December 26, 2021
(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 | $ | 49,896 |  | $ | 49,896 |  | $ | — |  | $ | — |
Restricted cash and cash equivalents | 53,289 |  | 53,289 |  | — |  | — |
Cash, cash equivalents and restricted cash (1) | $ | 103,185 |  | $ | 103,185 |  | $ | — |  | $ | — |
Municipal debt securities | $ | 58,505 |  | $ | — |  | $ | 58,505 |  | $ | — |
Corporate debt securities | 78,357 |  | — |  | 78,357 |  | — |
Agency mortgage-backed securities | 152 |  | — |  | 152 |  | — |
U.S. government and agency securities | 1,070 |  | — |  | 1,070 |  | — |
Restricted investments classified as held-to-maturity (2) | $ | 138,084 |  | $ | — |  | $ | 138,084 |  | $ | — |
(1)Cash, cash equivalents and restricted cash include money market funds and deposits. (2)Refer to Note 3: Restricted Cash and Investments for additional details on our held-to-maturity debt securities.
Fair Value Measurements, Nonrecurring | 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 charge
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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of assets and liabilities by class, including financial instruments measured at fair value that are classified in shareholders' equity, if any, that are measured at fair value on a nonrecurring basis in periods after initial recognition (for example, impaired assets). Disclosures may include, but are not limited to: (a) the fair value measurements recorded and the reasons for the measurements and (b) the level within the fair value hierarchy in which the fair value measurements are categorized in their entirety (levels 1, 2, 3). + 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 https://asc.fasb.org/extlink&oid=126976982&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 2 -Subparagraph (bbb) -URI https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 Reference 3: 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 https://asc.fasb.org/extlink&oid=126976982&loc=d3e19207-110258 + Details
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