Document And Entity Information - USD ($)	12 Months Ended
Document And Entity Information - USD ($)	Dec. 29, 2018	Jan. 25, 2019	Jun. 30, 2018
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 29, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Entity Registrant Name	LANDSTAR SYSTEM INC
Entity Central Index Key	0000853816
Current Fiscal Year End Date	--12-29
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 4,451,044,000
Trading Symbol	LSTR
Entity Common Stock, Shares Outstanding		40,116,864
Entity Shell Company	false
Entity Emerging Growth Company	false
Entity Small Business	false

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Current Assets
Cash and cash equivalents	$ 199,736	$ 242,416
Short-term investments	40,058	48,928
Trade accounts receivable, less allowance of $6,413 and $6,131	691,604	631,164
Other receivables, including advances to independent contractors, less allowance of $6,216 and $6,012	23,744	24,301
Other current assets	16,287	14,394
Total current assets	971,429	961,203
Operating property, less accumulated depreciation and amortization of $250,153 and $218,700	284,032	276,011
Goodwill	38,232	39,065
Other assets	86,871	76,181
Total assets	1,380,564	1,352,460
Current Liabilities
Cash overdraft	55,339	42,242
Accounts payable	314,134	285,132
Current maturities of long-term debt	43,561	42,051
Insurance claims	40,176	38,919
Dividends payable		62,985
Accrued compensation	29,489	30,103
Other current liabilities	53,119	47,211
Total current liabilities	535,818	548,643
Long-term debt, excluding current maturities	84,864	83,062
Insurance claims	30,429	30,141
Deferred income taxes and other noncurrent liabilities	40,320	36,737
Equity
Common stock, $0.01 par value, authorized 160,000,000 shares, issued 67,870,962 and 67,740,380 shares	679	677
Additional paid-in capital	226,852	209,599
Retained earnings	1,841,279	1,611,158
Cost of 27,755,001 and 25,749,493 shares of common stock in treasury	(1,376,111)	(1,167,600)
Accumulated other comprehensive loss	(5,875)	(3,162)
Total Landstar System, Inc. and subsidiary shareholders' equity	686,824	650,672
Noncontrolling interest	2,309	3,205
Total equity	689,133	653,877
Total liabilities and equity	$ 1,380,564	$ 1,352,460

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Allowance on trade accounts receivable	$ 6,413	$ 6,131
Allowance on other receivables	6,216	6,012
Accumulated depreciation and amortization on operating property	$ 250,153	$ 218,700
Common stock, par value	$ 0.01	$ 0.01
Common stock, authorized shares	160,000,000	160,000,000
Common stock, issued shares	67,870,962	67,740,380
Treasury stock, shares	27,755,001	25,749,493

Consolidated Statements of Income - USD ($) $ in Thousands	12 Months Ended
Consolidated Statements of Income - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Revenue	$ 4,615,144	$ 3,646,364	$ 3,167,634
Investment income	3,816	2,498	1,502
Costs and expenses:
Purchased transportation	3,569,961	2,805,109	2,415,663
Commissions to agents	378,002	297,410	264,205
Other operating costs, net of gains on asset sales/dispositions	31,803	28,687	29,702
Insurance and claims	75,677	62,545	57,280
Selling, general and administrative	188,212	170,583	143,239
Depreciation and amortization	43,570	40,560	35,796
Total costs and expenses	4,287,225	3,404,894	2,945,885
Operating income	331,735	243,968	223,251
Interest and debt expense	3,354	3,166	3,794
Income before income taxes	328,381	240,802	219,457
Income taxes	73,168	63,806	82,107
Net income	255,213	176,996	137,350
Less: Net loss attributable to noncontrolling interest	(68)	(92)
Net income attributable to Landstar System, Inc. and subsidiary	$ 255,281	$ 177,088	$ 137,350
Earnings per common share attributable to Landstar System, Inc. and subsidiary	$ 6.19	$ 4.22	$ 3.26
Diluted earnings per share attributable to Landstar System, Inc. and subsidiary	$ 6.18	$ 4.21	$ 3.25
Average number of shares outstanding:
Earnings per common share	41,273,000	41,938,000	42,112,000
Diluted earnings per share	41,310,000	42,024,000	42,236,000
Dividends per common share	$ 0.63	$ 1.88	$ 0.34

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Net income attributable to Landstar System, Inc. and subsidiary	$ 255,281	$ 177,088	$ 137,350
Other comprehensive (loss) income:
Unrealized holding (losses) gains on available-for-sale investments, net of tax (benefit) expense of $(206), $(41), $13	(786)	(73)	23
Foreign currency translation (losses) gains	(1,927)		376
Other comprehensive (loss) income	(2,713)	(73)	399
Comprehensive income attributable to Landstar System, Inc. and subsidiary	$ 252,568	$ 177,015	$ 137,749

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
OPERATING ACTIVITIES
Net income	$ 255,213	$ 176,996	$ 137,350
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of operating property and intangible assets	43,570	40,560	35,796
Non-cash interest charges	253	253	238
Provisions for losses on trade and other accounts receivable	7,415	7,439	5,735
Gains on sales/disposals of operating property	(979)	(774)	(3,477)
Deferred income taxes, net	2,115	(17,031)	6,328
Stock-based compensation	18,256	7,721	2,747
Changes in operating assets and liabilities:
Increase in trade and other accounts receivable	(57,419)	(181,235)	(6,233)
(Increase) decrease in other assets	(2,962)	(1,966)	9,298
Increase (decrease) in accounts payable	22,527	68,859	(9,598)
Increase in other liabilities	8,367	22,085	288
Increase in insurance claims	1,545	16,056	11,770
NET CASH PROVIDED BY OPERATING ACTIVITIES	297,901	138,963	190,242
INVESTING ACTIVITIES
Sales and maturities of investments	51,576	56,442	41,795
Purchases of investments	(54,041)	(58,504)	(43,529)
Purchases of operating property	(9,747)	(15,586)	(22,645)
Proceeds from sales of operating property	4,018	4,032	10,212
Consideration paid for acquisitions		(8,460)
NET CASH USED BY INVESTING ACTIVITIES	(8,194)	(22,076)	(14,167)
FINANCING ACTIVITIES
Increase in cash overdraft	13,097	5,991	642
Dividends paid	(88,918)	(15,938)	(14,332)
Payment for debt issue costs			(1,048)
Proceeds from exercises of stock options	1,435	3,183	2,329
Taxes paid in lieu of shares issued related to stock-based compensation plans	(3,938)	(881)	(3,043)
Excess tax benefits from stock-based awards			1,386
Purchases of common stock	(208,087)		(50,516)
Principal payments on capital lease obligations	(43,283)	(46,751)	(47,492)
Payment of contingent consideration	(985)
NET CASH USED BY FINANCING ACTIVITIES	(330,679)	(54,396)	(112,074)
Effect of exchange rate changes on cash and cash equivalents	(1,708)	1,028	376
(Decrease) increase in cash and cash equivalents	(42,680)	63,519	64,377
Cash and cash equivalents at beginning of period	242,416	178,897	114,520
Cash and cash equivalents at end of period	$ 199,736	$ 242,416	$ 178,897

Consolidated Statements of Changes in Equity - USD ($) $ in Thousands	Total	Common Stock	Additional Paid-In Capital	Retained Earnings	Treasury Stock at Cost	Accumulated Other Comprehensive (Loss) Income	Non-controlling Interests
Beginning Balance (in shares) at Dec. 26, 2015		67,391,616			24,972,079
Beginning Balance at Dec. 26, 2015	$ 466,237	$ 674	$ 195,841	$ 1,389,975	$ (1,116,765)	$ (3,488)
Net income (loss)	137,350			137,350
Dividends	(14,332)			(14,332)
Purchases of common stock (in shares)					773,281
Purchases of common stock	(50,516)				$ (50,516)
Issuance of stock related to stock-based compensation plans, including excess tax effect (in shares)		194,059			2,181
Issuance of stock related to stock-based compensation plans, including excess tax effect	672	$ 2	826		$ (156)
Stock-based compensation	2,747		2,747
Other comprehensive (loss) income	399					399
Ending Balance (in shares) at Dec. 31, 2016		67,585,675			25,747,541
Ending Balance at Dec. 31, 2016	542,557	$ 676	199,414	1,512,993	$ (1,167,437)	(3,089)
Net income (loss)	176,996			177,088			$ (92)
Dividends	(78,923)			(78,923)
Issuance of stock related to stock-based compensation plans, including excess tax effect (in shares)		154,705			1,952
Issuance of stock related to stock-based compensation plans, including excess tax effect	2,302	$ 1	2,464		$ (163)
Stock-based compensation	7,721		7,721
Other comprehensive (loss) income	(417)					(73)	(344)
Acquired business and noncontrolling interests	3,641						3,641
Ending Balance (in shares) at Dec. 30, 2017		67,740,380			25,749,493
Ending Balance at Dec. 30, 2017	653,877	$ 677	209,599	1,611,158	$ (1,167,600)	(3,162)	3,205
Net income (loss)	255,213			255,281			(68)
Dividends	(25,933)			(25,933)
Purchases of common stock (in shares)					2,000,000
Purchases of common stock	(208,087)				$ (208,087)
Transaction with noncontrolling interests			1,078				(1,078)
Issuance of stock related to stock-based compensation plans, including excess tax effect (in shares)		130,582			5,508
Issuance of stock related to stock-based compensation plans, including excess tax effect	(2,503)	$ 2	(2,081)		$ (424)
Stock-based compensation	18,256		18,256
Other comprehensive (loss) income	(2,463)					(2,713)	250
Ending Balance (in shares) at Dec. 29, 2018		67,870,962			27,755,001
Ending Balance at Dec. 29, 2018	689,133	$ 679	$ 226,852	1,841,279	$ (1,376,111)	$ (5,875)	$ 2,309
Adoption of accounting standards (Note 15)	$ 773			$ 773

Significant Accounting Policies

12 Months Ended

Dec. 29, 2018

Significant Accounting Policies

(1)

Significant Accounting Policies

Consolidation

The consolidated financial statements include the accounts of Landstar System, Inc. and its subsidiary, Landstar System Holdings, Inc. (“LSHI”). Landstar System, Inc. and its subsidiary are herein referred to as “Landstar” or the “Company.” Landstar owns, through various subsidiaries, a controlling interest in Landstar Metro, S.A.P.I. de C.V., a transportation logistics company (“Landstar Metro”), and Landstar Metro Servicios S.A.P.I. de C.V., a services company (“Landstar Servicios”), each based in Mexico City, Mexico. Given Landstar’s controlling interest in each of Landstar Metro and Landstar Servicios, the accounts of Landstar Metro and Landstar Servicios have been consolidated herein and a noncontrolling interest has been recorded for the noncontrolling investors’ interests in the net assets and operations of Landstar Metro and Landstar Servicios. Significant intercompany accounts have been eliminated in consolidation.

Estimates

The preparation of the consolidated financial statements requires the use of management’s estimates. Actual results could differ from those estimates.

Fiscal Year

Landstar’s fiscal year is the 52 or 53 week period ending the last Saturday in December.

Recently Adopted Accounting Standards

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update

2014-09

Revenue from Contracts with Customers

(“ASU

2014-09”).

The new comprehensive revenue recognition standard supersedes all existing revenue recognition guidance under U.S. GAAP. The Company adopted ASU

2014-09

on December 31, 2017 under the modified retrospective transition method resulting in a $773,000 cumulative adjustment to retained earnings. The Company’s updated revenue recognition policy is set forth below and in footnote 15.

Revenue Recognition

The nature of the Company’s freight transportation services and its performance obligations to customers, regardless of the mode of transportation used to perform such services, relate to the safe and

on-time

pick-up

and delivery of a customer’s freight on a

shipment-by-shipment

basis. Landstar customers are typically invoiced on a

shipment-by-shipment

basis at a

pre-defined

rate, payable thirty to sixty

(30-60)

days after the customer’s receipt of such invoice. Payment terms to customers do not contain a significant financing component and the amount owed by the customer does not contain variable terms, embedded or otherwise. We have determined that revenue recognition over the freight transit period provides a faithful depiction of the transfer of services to the customer as our obligation for which we are primarily responsible for fulfilling is performed over the transit period. Accordingly, transportation revenue billed to a customer for the physical transportation of freight and related direct freight expenses are recognized on a gross basis over the freight transit period as the performance obligation to the customer is satisfied. The Company determines the transit period for a given shipment based upon the

pick-up

date and the delivery date, which may be estimated if delivery has not occurred as of the reporting date. Determining the transit period and how much of it has been completed as of a given reporting date may therefore require management to make judgments that affect the timing of revenue recognized. With respect to shipments with a

pick-up

date in one reporting period and a delivery date in another, the Company recognizes such transportation revenue based on relative transit time in each reporting period. A days in transit output method is used to measure the progress of the performance of the Company’s freight transportation services as of the reporting date and a portion of the total revenue that will be billed to the customer once a load is delivered is recognized in each reporting period based on the percentage of total transit time that has been completed at the end of the applicable reporting period. Reinsurance premiums of the insurance segment are recognized over the period earned, which is usually on a monthly basis. Fuel surcharges billed to customers for freight hauled by independent contractors who provide truck capacity to the Company under exclusive lease arrangements (the “BCO Independent Contractors”) are excluded from revenue and paid in entirety to the BCO Independent Contractors.

Insurance Claim Costs

Landstar provides, primarily on an actuarially determined basis, for the estimated costs of cargo, property, casualty, general liability and workers’ compensation claims both reported and for claims incurred but not reported. For commercial trucking claims, Landstar retains liability up to $5,000,000 per occurrence. In addition, for commercial trucking claims exceeding its $5,000,000 per occurrence self-insured retention, the Company retains an additional $700,000 in the aggregate on any claims incurred on or after May 1, 2016 through April 30, 2017, and up to an additional $500,000 in the aggregate on any claims incurred on or after May 1, 2017 through April 30, 2018 and up to an additional $350,000 in the aggregate on any claims incurred on or after May 1, 2018 through April 30, 2019. The Company also retains liability of up to $1,000,000 for each general liability claim, up to $250,000 for each workers’ compensation claim and up to $250,000 for each cargo claim.

Tires

Tires purchased as part of trailing equipment are capitalized as part of the cost of the equipment. Replacement tires are charged to expense when placed in service.

Cash and Cash Equivalents

Included in cash and cash equivalents are all investments, except those provided for collateral, with an original maturity of 3 months or less.

Financial Instruments

The Company’s financial instruments include cash equivalents, short and long-term investments, trade and other accounts receivable, accounts payable, other accrued liabilities, and long-term debt plus current maturities (“Debt”). The carrying value of cash equivalents, trade and other accounts receivable, accounts payable, current insurance claims and other accrued liabilities approximates fair value as the assets and liabilities are short term in nature. Short and long-term investments are carried at fair value as further described in the “Investments” footnote below. The Company’s Debt includes borrowings under the Company’s revolving credit facility, to the extent there are any, plus borrowings relating to capital lease obligations used to finance trailing equipment. The interest rates on borrowings under the revolving credit facility are typically tied to short-term LIBOR rates that adjust monthly and, as such, carrying value approximates fair value. Interest rates on borrowings under capital leases approximate the interest rates that would currently be available to the Company under similar terms and, as such, carrying value approximates fair value.

Trade and Other Receivables

The allowance for doubtful accounts for both trade and other receivables represents management’s estimate of the amount of outstanding receivables that will not be collected. Estimates are used to determine the allowance for doubtful accounts for both trade and other receivables and are generally based on specific identification, historical collection results, current economic trends and changes in payment trends. Following is a summary of the activity in the allowance for doubtful accounts for fiscal years ending December 29, 2018, December 30, 2017 and December 31, 2016 (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 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
For the Fiscal Year Ended December 30, 2017
Trade receivables	$	5,161	$	3,982	$	(3,012	)	$	6,131
Other receivables		6,549		3,450		(3,047	)		6,952
Other non-current receivables		244		7		—			251
	$	11,954	$	7,439	$	(6,059	)	$	13,334
For the Fiscal Year Ended December 31, 2016
Trade receivables	$	4,327	$	2,772	$	(1,938	)	$	5,161
Other receivables		5,555		2,963		(1,969	)		6,549
Other non-current receivables		238		—		6			244
	$	10,120	$	5,735	$	(3,901	)	$	11,954

Operating Property

Operating property is recorded at cost. Depreciation is provided on a straight-line basis over the estimated useful lives of the related assets. Buildings and improvements are being depreciated over 30 years. Trailing equipment is being depreciated over 7 to 10 years. Information technology hardware and software included in other equipment is generally being depreciated over 3 to 7 years.

Goodwill

Goodwill represents the excess of the purchase price paid over the fair value of the net assets of acquired businesses. The Company has two reporting units within the transportation logistics segment that report goodwill. The Company reviews its goodwill balance annually for impairment for each reporting unit, unless circumstances dictate more frequent assessments, and in accordance with ASU

2011-08,

Testing Goodwill for Impairment

. ASU

2011-08

permits an initial assessment, commonly referred to as “step zero”, of qualitative factors to determine whether it is more likely than not that the fair value of a reporting unit is less than its carrying amount and also provides a basis for determining whether it is necessary to perform the quantitative analysis required by ASC Topic 350. In the fourth fiscal quarter of 2018, the Company performed the qualitative assessment of goodwill and determined it was more likely than not that the fair value of each of its reporting units would be greater than its carrying amount. Therefore, the Company determined it was not necessary to perform the quantitative goodwill impairment test. Furthermore, there has been no historical impairment of the Company’s goodwill.

Income Taxes

Income tax expense is equal to the current year’s liability for income taxes and a provision for deferred income taxes. Deferred tax assets and liabilities are recorded for the future tax effects attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using the enacted tax rates expected to be applied to taxable income in the years in which those temporary differences are expected to be recovered or settled. On December 22, 2017, the President of the United States signed into law the Tax Cuts and Jobs Act (the “Tax Reform Act”). Further information on the tax impacts of the Tax Reform Act is included in footnote 5 of the Company’s consolidated financial statements.

Share-Based Payments

The Company’s share-based payment arrangements include restricted stock units (“RSU”), stock options,

non-vested

restricted stock and Deferred Stock Units. The fair value of an RSU with a performance condition is determined based on the market value of the Company’s Common Stock on the date of grant, discounted for lack of marketability for a minimum post-vesting holding requirement. With respect to RSU awards with a performance condition, the Company reports compensation expense over the life of the award based on an estimated number of units that will vest over the life of the award, multiplied by the fair value of an RSU. The fair value of an RSU with a market condition is determined at the time of grant based on the expected achievement of the market condition at the end of each vesting period. With respect to RSU awards with a market condition, the Company recognizes compensation expense ratably over the requisite service period under an award based on the fair market value of the award at the time of grant, regardless of whether the market condition is satisfied. Previously recognized compensation cost would be reversed, however, if the employee terminated employment prior to completing such requisite service period. The Company estimates the fair value of stock option awards on the date of grant using the Black-Scholes pricing model and recognizes compensation cost for stock option awards expected to vest on a straight-line basis over the requisite service period for the entire award. Forfeitures are estimated at grant date based on historical experience and anticipated employee turnover. The fair values of each share of

non-vested

restricted stock issued and Deferred Stock Unit granted are based on the fair value of a share of the Company’s Common Stock on the date of grant and compensation costs for

non-vested

restricted stock and Deferred Stock Units are recognized on a straight-line basis over the requisite service period for the award.

Earnings Per Share

Earnings per common share attributable to Landstar System, Inc. and subsidiary are based on the weighted average number of shares outstanding, including outstanding

non-vested

restricted stock and outstanding Deferred Stock Units. Diluted earnings per share attributable to Landstar System, Inc. and subsidiary are based on the weighted average number of common shares and Deferred Stock Units outstanding plus the incremental shares that would have been outstanding upon the assumed exercise of all dilutive stock options.

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
	2018		2017		2016
Average number of common shares outstanding		41,273		41,938		42,112
Incremental shares from assumed exercises of stock options		37		86		124
Average number of common shares and common share equivalents outstanding		41,310		42,024		42,236

For the fiscal years ended December 29, 2018, December 30, 2017 and December 31, 2016, no options outstanding to purchase shares of Common Stock were antidilutive. Outstanding RSUs were excluded from the calculation of diluted earnings per share attributable to Landstar System, Inc. and subsidiary for all periods because the performance metric requirements or market condition for vesting had not been satisfied.

Dividends Payable

On December 11, 2017, the Company announced that its Board of Directors declared a special cash dividend of $1.50 per share payable on January 26, 2018, to stockholders of record of its Common Stock as of January 12, 2018. Dividends payable of $62,985,000 related to this special dividend were included in current liabilities in the consolidated balance sheet at December 30, 2017.

Foreign Currency Translation

Assets and liabilities of the Company’s Canadian and Mexican operations are translated from their functional currency to U.S. dollars using exchange rates in effect at the balance sheet date and revenue and expense accounts are translated at average monthly exchange rates during the period. Adjustments resulting from the translation process are included in accumulated other comprehensive income. Transactional gains and losses arising from receivable and payable balances, including intercompany balances, in the normal course of business that are denominated in a currency other than the functional currency of the operation are recorded in the statements of income when they occur.

Acquired Business and Noncontrolling Interests

12 Months Ended

Dec. 29, 2018

Acquired Business and Noncontrolling Interests

(2) Acquired Business and Noncontrolling Interests

During 2017, the Company incorporated each of Landstar Metro and Landstar Servicios. On September 20, 2017, Landstar Metro acquired substantially all of the assets (the “Mexican Asset Acquisition”) of the asset-light transportation logistics business of Fletes Avella, S.A. de C.V., a Mexican transportation logistics company (“Fletes Avella”). Cash consideration paid in fiscal year 2017 for the Mexican Asset Acquisition was approximately $8,460,000. At December 30, 2017, there was approximately $1,900,000 in liabilities outstanding consisting of additional contingent purchase price and associated indirect taxes of which approximately $1,000,000 was remitted during the 2018 fiscal year and approximately $900,000 was negated in connection with the settlement of certain purchase price penalties relating to post-closing operating commitments of Fletes Avella to Landstar Metro. In connection with the Mexican Asset Acquisition, individuals affiliated with the seller subscribed in the aggregate for equity interests in Landstar Metro and Landstar Servicios, and, as of December 29, 2018, owned in the aggregate approximately 21% of the equity interests of each of them. The Mexican Asset Acquisition was accounted for as a business combination in accordance with Accounting Standards Codification 805, Business Combinations (“ASC 805”). The resulting goodwill arising from the acquisition was approximately $7,900,000 as of December 29, 2018. A significant portion of this goodwill is expected to be deductible by the Company for U.S. income tax purposes, and following the purchase of the noncontrolling interests by the Company, up to 100% of this goodwill would be expected to be deductible by the Company. Pro forma financial information for prior periods is not presented as the Company does not believe the Mexican Asset Acquisition to be material to consolidated results. The results of operations from Landstar Metro and Landstar Servicios are presented as part of the Company’s transportations logistics segment. During the fiscal year ended December 30, 2017, the Company incurred approximately $1,000,000, or $0.01 per common share ($0.01 per diluted share), in

one-time

costs related to the completion of the acquisition and subscription of the

non-controlling

interests.

As it relates to the noncontrolling interests of Landstar Metro and Landstar Servicios, on August 10, 2018, Landstar acquired approximately 9% of each of Landstar Metro and Landstar Servicios from the minority equityholders in connection with the settlement of certain penalties relating to post-closing operating commitments of Fletes Avella to Landstar Metro. In connection with the settlement of several matters relating to the wind-down of the commercial relationship between Fletes Avella, its owners and Landstar Metro, on January 29, 2019, Landstar acquired all of the remaining equity interests in Landstar Metro and Landstar Servicios held by the minority equityholders and, accordingly, as of such date, Landstar Metro and Landstar Servicios are each wholly-owned subsidiaries of the Company. Cash consideration paid in the 2019 first quarter to purchase these remaining equity interests was $600,000.

Investments

12 Months Ended

Dec. 29, 2018

Investments

(4) Investments

Investments include primarily investment-grade corporate bonds having maturities of up to five years (the “bond portfolio”) and money market investments. Investments in the bond portfolio are reported as

available-for-sale

and are carried at fair value. Investments maturing less than one year from the balance sheet date are included in short-term investments and investments maturing more than one year from the balance sheet date are included in other assets in the consolidated balance sheets. Management performs an analysis of the nature of the unrealized losses on

available-for-sale

investments to determine whether such losses are other-than-temporary. Unrealized losses, representing the excess of the purchase price of an investment over its fair value as of the end of a period, considered to be other-than-temporary, are to be included as a charge in the statement of income, while unrealized losses considered to be temporary are to be included as a component of equity. Investments whose values are based on quoted market prices in active markets are classified within Level 1. Investments that trade in markets that are not considered to be active, but are valued based on quoted market prices, are classified within Level 2. As Level 2 investments include positions that are not traded in active markets, valuations may be adjusted to reflect illiquidity and/or

non-transferability,

which are generally based on available market information. Any transfers between levels are recognized as of the beginning of any reporting period. Fair value of the bond portfolio was determined using Level 1 inputs related to money market investments and Level 2 inputs related to investment-grade corporate bonds, asset-backed securities and direct obligations of government agencies. Unrealized losses, net of unrealized gains, on the investments in the bond portfolio were $1,184,000 and $223,000 at December 29, 2018 and December 30, 2017, respectively.

The amortized cost and fair values of

available-for-sale

investments are as follows at December 29, 2018 and December 30, 2017 (in thousands):

			Gross		Gross
	Amortized Cost		Unrealized Gains		Unrealized Losses		Fair Value
December 29, 2018
Money market investments	$	11,714	$	—	$	—	$	11,714
Asset-backed securities		624		—		4		620
Corporate bonds and direct obligations of government agencies		101,021		33		1,213		99,841
Total	$	113,359	$	33	$	1,217	$	112,175
December 30, 2017
Money market investments	$	27,895	$	—	$	—	$	27,895
Asset-backed securities		2,805		—		5		2,800
Corporate bonds and direct obligations of government agencies		80,442		117		335		80,224
Total	$	111,142	$	117	$	340	$	110,919

For those

available-for-sale

investments with unrealized losses at December 29, 2018 and December 30, 2017, the following table summarizes the duration of the unrealized loss (in thousands):

	Less than 12 months				12 months or longer				Total
	Fair Value		Unrealized Loss		Fair Value		Unrealized Loss		Fair Value		Unrealized Loss
December 29, 2018
Asset-backed securities	$	—	$	—	$	620	$	4	$	620	$	4
Corporate bonds and direct obligations of government agencies		45,960		354		42,803		859		88,763		1,213
Total	$	45,960	$	354	$	43,423	$	863	$	89,383	$	1,217
December 30, 2017
Asset-backed securities	$	1,864	$	4	$	632	$	1	$	2,496	$	5
Corporate bonds and direct obligations of government agencies		41,322		220		14,016		115		55,338		335
Total	$	43,186	$	224	$	14,648	$	116	$	57,834	$	340

The Company believes unrealized losses on investments were primarily caused by rising interest rates rather than changes in credit quality. The Company expects to recover the amortized cost basis of these securities as it does not intend to sell, and does not anticipate being required to sell, these securities before recovery of the cost basis. For these reasons, the Company does not consider the unrealized losses on these securities to be other-than-temporary at December 29, 2018.

Short-term investments include $40,058,000 in current maturities of investments held by the Company’s insurance segment at December 29, 2018. The

non-current

portion of the bond portfolio of $

72,117,000

is included in other assets. The short-term investments, together with $

29,214,000

non-current

investments, provide collateral for the $62,345,000 of letters of credit issued to guarantee payment of insurance claims.

Investment income represents the earnings on the insurance segment’s assets. Investment income earned from the assets of the insurance segment are included as a component of operating income as the investment of these assets is critical to providing collateral, liquidity and earnings with respect to the operation of the Company’s insurance programs.

Income Taxes

12 Months Ended

Dec. 29, 2018

Income Taxes

(5) Income Taxes

The provisions for income taxes consisted of the following (in thousands):

	Fiscal Years
	2018		2017			2016
Current:
Federal	$	60,650	$	72,025		$	68,548
State		9,410		8,312			6,668
Foreign		993		500			563
Total current	$	71,053	$	80,837		$	75,779
Deferred:
Federal	$	1,730	$	(17,110	)	$	6,104
State		385		79			224
Total deferred	$	2,115	$	(17,031	)	$	6,328
Income taxes	$	73,168	$	63,806		$	82,107

On December 22, 2017, the President of the United States signed into law the Tax Reform Act. The legislation significantly changed U.S. tax law by, among other things, lowering corporate income tax rates, implementing a territorial tax system and imposing a repatriation tax on deemed repatriated earnings of foreign subsidiaries. With respect to the change in corporate tax rates, the Tax Reform Act permanently reduced the U.S. corporate income tax rate from a maximum of 35% to a flat 21% rate, effective January 1, 2018. In connection with this reduction in the U.S. corporate income tax rate, the Company revalued its ending net deferred tax liabilities at December 30, 2017 resulting in a provisional $20,430,000 tax benefit in the Company’s consolidated statement of income for the year ended December 30, 2017. With respect to the repatriation tax on deemed repatriated earnings of foreign subsidiaries, the Tax Reform Act provided for a

one-time

deemed mandatory repatriation of post-1986 undistributed foreign subsidiary earnings and profits (“E&P”) through the year ended December 31, 2017. The Company had an estimated $17,981,000 of undistributed foreign E&P at the Company’s Canadian subsidiary, Landstar Canada, Inc., subject to the deemed mandatory repatriation and, accordingly, recognized a provisional $900,000 of income tax expense in the Company’s consolidated statement of income for the year ended December 30, 2017. After the utilization of existing tax credits, the Company paid U.S. federal cash taxes of approximately $500,000 on the deemed mandatory repatriation in 2018.

On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118 (“SAB 118”) to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Reform Act. The Company recognized the provisional tax impacts related to deemed repatriated earnings and the revaluation of deferred tax assets and liabilities and included these amounts in its consolidated financial statements for the year ended December 30, 2017. The accounting was complete when the 2017 U.S. corporate income tax return was filed in 2018 and no significant adjustments were made to the previously recognized provisional amounts.

Also during fiscal year 2017, the Company adopted ASU 2016-09. As required by ASU 2016-09, the Company recognized $2,060,000 and $1,299,000 of excess tax benefits on stock-based awards in its provision for income taxes in the 2018 and 2017 fiscal years, respectively.

Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities consisted of the following (in thousands):

	Dec. 29, 2018		Dec. 30, 2017
Deferred tax assets:
Receivable valuations	$	3,414	$	3,244
Share-based payments		5,286		2,182
Self-insured claims		4,201		4,688
Other		3,843		3,666
Total deferred tax assets	$	16,744	$	13,780
Deferred tax liabilities:
Operating property	$	48,553	$	43,105
Goodwill		3,812		3,773
Other		1,608		2,016
Total deferred tax liabilities	$	53,973	$	48,894
Net deferred tax liability	$	37,229	$	35,114

The following table summarizes the differences between income taxes calculated at the federal income tax rates of 21% for 2018 and 35% for 2017 and 2016, respectively, on income before income taxes and the provisions for income taxes (in thousands):

	Fiscal Years
	2018			2017			2016
Income taxes at federal income tax rate	$	68,960		$	84,281		$	76,810
State income taxes, net of federal income tax benefit		7,713			5,417			4,505
Non-deductible executive compensation		1,012			—			—
Meals and entertainment exclusion		719			1,021			958
Share-based payments		(2,138	)		(1,549	)		(239	)
Section 199 deductions and R&D credits		(3,309	)		(5,546	)		(250	)
Tax Reform Act		—			(19,530	)		—
Other, net		211			(288	)		323
Income taxes	$	73,168		$	63,806		$	82,107

The Company files a consolidated U.S. federal income tax return. The Company or its subsidiaries file state tax returns in the majority of the U.S. state tax jurisdictions. With few exceptions, the Company and its subsidiaries are no longer subject to U.S. federal or state income tax examinations by tax authorities for 2014 and prior years. The Company’s wholly owned Canadian subsidiary, Landstar Canada, Inc., is subject to Canadian income and other taxes. The Company’s wholly owned Mexican subsidiary, Landstar Holdings, S. de R.L.C.V. and approximately 79% owned subsidiaries, Landstar Metro, S.A.P.I. de C.V. and Landstar Metro Servicios S.A.P.I. de C.V. are subject to Mexican and U.S. income and other taxes.

As of December 29, 2018 and December 30, 2017, the Company had $2,403,000 and $3,670,000, respectively, of net unrecognized tax benefits representing the provision for the uncertainty of certain tax positions plus a component of interest and penalties. Estimated interest and penalties on the provision for the uncertainty of certain tax positions is included in income tax expense. At December 29, 2018 and December 30, 2017 there was $653,000 and $627,000, respectively, accrued for estimated interest and penalties related to the uncertainty of certain tax positions. The Company does not currently anticipate any significant increase or decrease to the unrecognized tax benefit during fiscal year 2019.

The following table summarizes the rollforward of the total amounts of gross unrecognized tax benefits for fiscal years 2018 and 2017 (in thousands):

	Fiscal Years
	2018			2017
Gross unrecognized tax benefits – beginning of the year	$	4,812		$	2,635
Gross increases related to current year tax positions		714			645
Gross increases related to prior year tax positions		370			2,189
Gross decreases related to prior year tax positions		(1,575	)		(75	)
Settlements		(159	)		(100	)
Lapse of statute of limitations		(643	)		(482	)
Gross unrecognized tax benefits – end of the year	$	3,519		$	4,812

Landstar paid income taxes of $75,124,000 in fiscal year 2018, $86,607,000 in fiscal year 2017 and $69,067,000 in fiscal year 2016.

Debt

12 Months Ended

Dec. 29, 2018

Debt

(8) Debt

Other than the capital lease obligations as presented on the consolidated balance sheets, the Company had no outstanding debt as of December 29, 2018 and December 30, 2017.

On June 2, 2016, Landstar entered into a credit agreement with a syndicate of banks and JPMorgan Chase Bank, N.A., as administrative agent (the “Credit Agreement”). The Credit Agreement, which matures on June 2, 2021, provides $250,000,000 of borrowing capacity in the form of a revolving credit facility, $50,000,000 of which may be utilized in the form of letter of credit guarantees. The Credit Agreement includes an “accordion” feature providing for a possible increase up to an aggregate borrowing amount of $400,000,000. The Company’s prior credit agreement was terminated on June 2, 2016. Borrowings under the Credit Agreement are unsecured, however, all but four of the Company’s U.S. subsidiaries guarantee the obligations under the Credit Agreement along with Signature Insurance Company. On February 2, 2018, Landstar entered into an amendment to the Credit Agreement whereby Landstar Canada Holdings, Inc., the U.S. parent of Landstar Canada, and Landstar MH I, LLC, the U.S. parent of Landstar Holdings, S. de R.L.C.V., Landstar Metro and Landstar Servicios, in lieu of providing a guarantee of the obligations under the Credit Agreement, granted to the administrative agent, for the benefit of the bank syndicate, a first-priority, perfected pledge and security interest in 65% of each series of its outstanding voting capital stock and 100% of each series of its outstanding

non-voting

capital stock. Any future amounts that may become outstanding under the Credit Agreement are payable on June 2, 2021, the maturity date of the Credit Agreement.

Depending upon the specific type of borrowing, borrowings under the Credit Agreement bear interest based on either (a) the prime rate, (b) the Federal Reserve Bank of New York rate plus 0.5% or (c) the London Interbank Offered Rate, plus 1.25%. The unused portion of the revolving credit facility under the Credit Agreement carries a commitment fee determined based on the level of the Leverage Ratio. The commitment fee for the unused portion of the revolving credit facility under the Credit Agreement ranges from .15% to .25%, based on achieving certain levels of the Leverage Ratio. As of December 29, 2018 and December 30, 2017, the Company had no borrowings outstanding under the Credit Agreement.

The Credit Agreement contains a number of covenants that limit, among other things, the incurrence of additional indebtedness. The Company is required to, among other things, maintain a minimum Fixed Charge Coverage Ratio, as defined in the Credit Agreement, and maintain a Leverage Ratio, as defined in the Credit Agreement, below a specified maximum. The Credit Agreement provides for a restriction on cash dividends and other distributions to stockholders on the Company’s capital stock to the extent there is a default under the Credit Agreement. In addition, the Credit Agreement under certain circumstances limits the amount of such cash dividends and other distributions to stockholders to the extent that, after giving effect to any payment made to effect such cash dividend or other distribution, the Leverage Ratio would exceed 2.5 to 1 on a pro forma basis as of the end of the Company’s most recently completed fiscal quarter. The Credit Agreement provides for an event of default in the event that, among other things, a person or group acquires 35% or more of the outstanding capital stock of the Company or obtains power to elect a majority of the Company’s directors or the directors cease to consist of a majority of Continuing Directors, as defined in the Credit Agreement. None of these covenants are presently considered by management to be materially restrictive to the Company’s operations, capital resources or liquidity. The Company is currently in compliance with all of the debt covenants under the Credit Agreement.

The interest rates on borrowings under the revolving credit facility are typically tied to short-term LIBOR rates that adjust monthly and, as such, carrying value approximates fair value. Interest rates on borrowings under capital leases approximate the interest rates that would currently be available to the Company under similar terms and, as such, carrying value approximates fair value.

Landstar paid interest of $3,761,000 in fiscal year 2018, $3,891,000 in fiscal year 2017 and $3,794,000 in fiscal year 2016.

Share-Based Payment Arrangements

12 Months Ended

Dec. 29, 2018

Share-Based Payment Arrangements

(10) Share-Based Payment Arrangements

As of December 29, 2018, the Company had two employee equity incentive plans, the 2002 employee stock option and stock incentive plan (the “ESOSIP”) and the 2011 equity incentive plan (the “2011 EIP”). No further grants can be made under the ESOSIP. The Company also has a stock compensation plan for members of its Board of Directors, the Amended and Restated 2013 Directors Stock Compensation Plan (as amended and restated as of May 17, 2016, the “2013 DSCP”). 6,000,000 shares of the Company’s Common Stock were authorized for issuance under the 2011 EIP and 115,000 shares of the Company’s Common Stock were authorized for issuance under the 2013 DSCP. The ESOSIP, 2011 EIP and 2013 DSCP are each referred to herein as a “Plan,” and, collectively, as the “Plans.” Amounts recognized in the financial statements with respect to these Plans are as follows (in thousands):

	Fiscal Years
	2018			2017			2016
Total cost of the Plans during the period	$	18,256		$	7,721		$	2,747
Amount of related income tax benefit recognized during the period		(6,610	)		(3,285	)		(1,238	)
Net cost of the Plans during the period	$	11,646		$	4,436		$	1,509

Included in income tax benefits recognized in the fiscal years ended December 29, 2018 and December 30, 2017 were income tax benefits of $84,000 and $339,000, respectively, recognized on disqualifying dispositions of the Company’s Common Stock by employees who obtained shares of Common Stock through exercises of incentive stock options. Also included in income tax benefits recognized in the fiscal years ended December 29, 2018 and December 30, 2017 were excess tax benefits from stock-based awards of $2,060,000 and $1,299,000, respectively.

As of December 29, 2018, there were 72,742 shares of the Company’s Common Stock reserved for issuance under the 2013 DSCP and 4,436,874 shares of the Company’s Common Stock reserved for issuance in the aggregate under the ESOSIP and 2011 EIP.

Restricted Stock Units

The following table summarizes information regarding the Company’s outstanding restricted stock unit (“RSU”) awards with either a performance condition or a market condition under the Plans:

	Number of RSUs			Weighted Average Grant Date Fair Value
Outstanding at December 26, 2015		444,157		$	51.10
Granted		79,948		$	51.58
Vested		(81,344	)	$	53.08
Forfeited		(64,523	)	$	52.99
Outstanding at December 31, 2016		378,238		$	50.46
Granted		67,913		$	76.81
Forfeited		(58,779	)	$	46.00
Outstanding at December 30, 2017		387,372		$	55.75
Granted		65,824		$	95.94
Vested		(67,971	)	$	53.92
Forfeited		(92,880	)	$	52.36
Outstanding at December 29, 2018		292,345		$	66.31

During fiscal years 2016, 2017 and 2018 the Company granted RSUs with a performance condition. During fiscal year 2018, the Company also issued RSUs with a market condition, as further described below.

RSUs with a performance condition granted on February 2, 2018 may vest on January 31 of 2021, 2022 and 2023. RSUs with a performance condition granted on February 2, 2017 may vest on January 31 of 2020, 2021 and 2022. RSUs with a performance condition granted on January 29, 2016 may vest on January 31 of 2019, 2020 and 2021. Except for the February 2, 2018 grant, RSUs with a performance condition vest based on growth in operating income and diluted earnings per share from continuing operations attributable to Landstar System Inc. and subsidiary as compared to a base year, being the year immediately preceding the year of grant. RSUs with a performance condition granted on February 2, 2018 vest based on growth in operating income and

pre-tax

income per share from continuing operations attributable to Landstar System, Inc. and subsidiary as compared to the results from the 2017 fiscal year. At the time of grant, the target number of common shares available for issuance under the February 2, 2018, February 2, 2017, January 29, 2016 and January 27, 2015 grants equals 100% of the number of RSUs granted, and the maximum number of common shares available for issuance under the February 2, 2018, February 2, 2017, January 29, 2016 and January 27, 2015 grants equals 200% of the number of RSUs granted. In the event actual results exceed the target, the number of shares that will be granted will exceed the number of RSUs granted. The maximum number of common shares available for issuance under grants made prior to 2015 equals 100% of the number of RSUs granted. The fair value of an RSU with a performance condition was determined based on the market value of the Company’s Common Stock on the date of grant, discounted for lack of marketability for a minimum post-vesting holding requirement. The discount rate due to lack of marketability used for RSU award grants with a performance condition for all periods was 7%. With respect to RSU awards with a performance condition, the Company reports compensation expense over the life of the award based on an estimated number of units that will vest over the life of the award, multiplied by the fair value of an RSU at the time of grant.

On April 24, 2018, the Company granted 9,324 RSUs that vest based on a market condition. These RSUs may vest on June 30 of 2022, 2023 and 2024 based on the Company’s total shareholder return (“TSR”) compound annual growth rate over the vesting periods, adjusted to reflect dividends (if any) paid during such periods and capital adjustments as may be necessary. The maximum number of common shares available for issuance under the April 24, 2018 grant equals 150% of the number of RSUs granted. The fair value of this RSU award was determined at the time of grant based on the expected achievement of the market condition at the end of each vesting period. With respect to these RSU awards, the Company reports compensation expense ratably over the life of the award based on the estimated number of units that will vest over the life of the award, multiplied by the fair value of the RSU at the time of grant. Previously recognized compensation cost would be reversed only if the employee terminated employment prior to completing the requisite service period.

The Company recognized approximately $15,985,000, $5,849,000 and $849,000 of share-based compensation expense related to RSU awards in fiscal years 2018, 2017 and 2016, respectively. As of December 29, 2018, there was a maximum of $18.5 million of total unrecognized compensation cost related to RSU awards granted under the Plans with an expected average remaining life of approximately 3.3 years. With respect to RSU awards with a performance condition, the amount of future compensation expense to be recognized will be determined based on future operating results.

Stock Options

The Company did not grant any stock options during its 2016, 2017 or 2018 fiscal years. Options outstanding under the Plans generally become exercisable in either five equal annual installments commencing on the first anniversary of the date of grant or 100% on the fifth anniversary from the date of grant, subject to acceleration in certain circumstances. All options granted under the Plans expire on the tenth anniversary of the date of grant. Under the Plans, the exercise price of each option equals the fair market value of the Company’s Common Stock on the date of grant.

The fair value of each option grant on its grant date was calculated using the Black-Scholes option pricing model. The Company utilized historical data, including exercise patterns and employee departure behavior, in estimating the term that options will be outstanding. Expected volatility was based on historical volatility and other factors, such as expected changes in volatility arising from planned changes to the Company’s business, if any. The risk-free interest rate was based on the yield of zero coupon U.S. Treasury bonds for terms that approximated the terms of the options granted.

The following table summarizes information regarding the Company’s outstanding stock options under the Plans:

	Options Outstanding					Options Exercisable
	Number of Options			Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options at December 26, 2015		637,221		$	47.24		415,121	$	45.12
Exercised		(257,460	)	$	45.63
Forfeited		(7,200	)	$	53.63
Options at December 31, 2016		372,561		$	48.24		282,461	$	46.39
Exercised		(180,321	)	$	47.01
Forfeited		(3,200	)	$	52.47
Options at December 30, 2017		189,040		$	49.34		169,240	$	48.50
Exercised		(99,926	)	$	48.36
Options at December 29, 2018		89,114		$	50.44		88,114	$	50.35

The following tables summarize stock options outstanding and exercisable at December 29, 2018:

	Options Outstanding
Range of Exercise Prices Per Share	Number Outstanding		Weighted Average Remaining Contractual Term (years)		Weighted Average Exercise Price per Share
$35.64 - $40.00		6,800		0.7	$	36.57
$40.01 - $45.00		18,600		2.1	$	41.80
$45.01 - $58.06		63,714		3.7	$	54.44
		89,114		3.1	$	50.44

	Options Exercisable
Range of Exercise Prices Per Share	Number Exercisable		Weighted Average Remaining Contractual Term (years)		Weighted Average Exercise Price per Share
$35.64 - $40.00		6,800		0.7	$	36.57
$40.01 - $45.00		18,600		2.1	$	41.80
$45.01 - $56.40		62,714		3.6	$	54.38
		88,114		3.1	$	50.35

At December 29, 2018, the total intrinsic value of options outstanding was $3,989,000. At December 29, 2018, the total intrinsic value of options outstanding and exercisable was $3,952,000. The total intrinsic value of stock options exercised during fiscal years 2018, 2017 and 2016 was $6,715,000, $7,599,000 and $7,427,000, respectively.

As of December 29, 2018, there was no unrecognized compensation cost related to

non-vested

stock options granted under the Plans.

Non-vested

Restricted Stock and Deferred Stock Units

The 2011 EIP provides the Compensation Committee of the Board of Directors with the authority to issue shares of Common Stock of the Company, subject to certain vesting and other restrictions on transfer (“restricted stock”).

The following table summarizes information regarding the Company’s outstanding shares of

non-vested

restricted stock and Deferred Stock Units (defined below) under the Plans:

	Number of Shares and Deferred Stock Units			Weighted Average Grant Date Fair Value
Outstanding at December 26, 2015		18,060		$	54.36
Granted		26,033		$	58.53
Vested		(15,684	)	$	53.03
Outstanding at December 31, 2016		28,409		$	58.91
Granted		42,573		$	84.47
Vested		(16,227	)	$	61.50
Outstanding at December 30, 2017		54,755		$	78.02
Granted		22,803		$	113.35
Vested		(19,814	)	$	75.11
Forfeited		(1,757	)	$	71.12
Outstanding at December 29, 2018		55,987		$	93.66

The fair value of each share of

non-vested

restricted stock issued and Deferred Stock Unit granted under the Plans is based on the fair value of a share of the Company’s Common Stock on the date of grant. Shares of

non-vested

restricted stock are generally subject to vesting in three equal annual installments either on the first, second and third anniversary of the date of grant or the third, fourth and fifth anniversary of the date of the grant, or 100% on the first anniversary of the date of the grant. For restricted stock awards granted under the 2013 DSCP plan, each recipient may elect to defer receipt of shares and instead receive restricted stock units (“Deferred Stock Units”), which represent contingent rights to receive shares of the Company’s Common Stock on the date of recipient separation from service from the Board of Directors, or, if earlier, upon a change in control event of the Company. Deferred Stock Units become vested 100% on the first anniversary of the date of the grant. Deferred Stock Units do not represent actual ownership in shares of the Company’s Common Stock and the recipient will not have voting rights or other incidents of ownership until the shares are issued. However, Deferred Stock Units do contain the right to receive dividend equivalent payments prior to settlement into shares.

As of December 29, 2018, there was $3,184,000 of total unrecognized compensation cost related to

non-vested

shares of restricted stock and Deferred Stock Units granted under the Plans. The unrecognized compensation cost related to these

non-vested

shares of restricted stock and Deferred Stock Units is expected to be recognized over a weighted average period of 2.2 years.

Directors’ Stock Compensation Plan

Commencing as of the 2016 annual meeting of the stockholders of the Company (an “Annual Meeting”), Directors of the Company who are not employees of the Company (each an “Eligible Director”) are entitled under the 2013 DSCP to receive a grant of such number of restricted shares of the Company’s Common Stock or Deferred Stock Units equal to the quotient of $110,000 divided by the fair market value of a share of Common Stock on the date immediately following the date of each Annual Meeting. With respect to the 2016 Annual Meeting only, each Eligible Director who was designated as a Class III director instead received a number of shares equal to the quotient of $35,000 divided by the fair market value of a share of Common Stock. In fiscal year 2018, 4,950 restricted shares and 990 Deferred Stock Units were granted to Eligible Directors. In fiscal year 2017, 6,575 restricted shares and 1,315 Deferred Stock Units were granted to Eligible Directors. In fiscal year 2016, 7,762 restricted shares were granted to Eligible Directors. Restricted shares and Deferred Stock Units granted in 2016, 2017 and 2018 vest on the date of the next Annual Meeting. During fiscal years 2018, 2017 and 2016, $660,000, $651,000 and $591,000, respectively, of compensation cost was recorded for the grant of these restricted shares and Deferred Stock Units.

Equity

12 Months Ended

Dec. 29, 2018

Equity

(11) Equity

On May 19, 2015, the Landstar System, Inc. Board of Directors authorized the Company to increase the number of shares of the Company’s Common Stock that the Company is authorized to purchase from time to time in the open market and in privately negotiated transactions under a previously announced purchase program to 3,000,000 shares. This program was completed during the 2018 fourth fiscal quarter. On December 11, 2017, the Landstar System, Inc. Board of Directors authorized the Company to purchase up to 1,963,875 shares of the Company’s Common Stock from time to time in the open market and in privately negotiated transactions. As of December 29, 2018, the Company had authorization to purchase 1,000,000 shares of its Common Stock in the aggregate under this program. On January 23, 2019, the Landstar System, Inc. Board of Directors authorized the Company to purchase up to 1,000,000 additional shares of the Company’s Common Stock from time to time in the open market and in privately negotiated transactions. As of January 23, 2019, the Company had authorization to purchase in the aggregate up to 2,000,000 shares of its Common Stock under these programs. No specific expiration date has been assigned to the December 11, 2017 or January 23, 2019 authorizations. During fiscal year 2018, Landstar purchased a total of 2,000,000 shares of its Common Stock at a total cost of $208,087,000 pursuant to its previously announced stock purchase programs.

The Company has 2,000,000 shares of preferred stock authorized and unissued.

Commitments and Contingencies

12 Months Ended

Dec. 29, 2018

Commitments and Contingencies

(12) Commitments and Contingencies

During 2017, the Company incorporated each of Landstar Metro and Landstar Servicios. On September 20, 2017, Landstar Metro acquired substantially all of the assets of the asset-light transportation logistics business of Fletes Avella, S.A. de C.V., a Mexican transportation logistics company. In connection with the Mexican Asset Acquisition, individuals affiliated with the seller subscribed in the aggregate for equity interests in Landstar Metro and Landstar Servicios and, as of December 29, 2018, owned in the aggregate approximately 21% of the equity interests in each of them. As it relates to the noncontrolling interests of Landstar Metro and Landstar Servicios, the Company had the option to purchase, and the minority equityholders had the option to sell, during the period commencing on the third anniversary of September 20, 2017, the closing date of the subscription by the minority equityholders (the “Closing Date”), and at any time after the fourth anniversary of the Closing Date, at fair value all but not less than all of the noncontrolling interests in Landstar Metro and Landstar Servicios. The noncontrolling interests were also subject to customary restrictions on transfer, including a right of first refusal in favor of the Company. On January 29, 2019, Landstar acquired all of the remaining equity interests in Landstar Metro and Landstar Servicios held by the minority equityholders and, accordingly, as of such date, Landstar Metro and Landstar Servicios are each wholly-owned subsidiaries of the Company. Cash consideration paid in the 2019 first quarter to purchase these remaining equity interests was $600,000.

At December 29, 2018, in addition to the $62,345,000 letters of credit secured by investments, Landstar had $34,368,000 of letters of credit outstanding under the Company’s Credit Agreement.

The Company is involved in certain claims and pending litigation arising from the normal conduct of business. Many of these claims are covered in whole or in part by insurance. Based on knowledge of the facts and, in certain cases, opinions of outside counsel, management believes that adequate provisions have been made for probable losses with respect to the resolution of all such claims and pending litigation and that the ultimate outcome, after provisions therefor, will not have a material adverse effect on the financial condition of the Company, but could have a material effect on the results of operations in a given quarter or year.

Segment Information

12 Months Ended

Dec. 29, 2018

Segment Information

(13) Segment Information

Landstar markets its integrated transportation management solutions primarily through independent commission sales agents and exclusively utilizes third party capacity providers to transport customers’ freight. Landstar’s independent commission sales agents enter into contractual arrangements with the Company and are responsible for locating freight, making that freight available to Landstar’s capacity providers and coordinating the transportation of the freight with customers and capacity providers. The Company’s third party capacity providers consist of independent contractors who provide truck capacity to the Company under exclusive lease arrangements (the “BCO Independent Contractors”), unrelated trucking companies who provide truck capacity to the Company under

non-exclusive

contractual arrangements (the “Truck Brokerage Carriers”), air cargo carriers, ocean cargo carriers and railroads. Through this network of agents and capacity providers linked together by Landstar’s information technology systems, Landstar operates an integrated transportation management solutions business primarily throughout North America with revenue of $4.6 billion during the most recently completed fiscal year. The Company reports the results of two operating segments: the transportation logistics segment and the insurance segment.

The transportation logistics segment provides a wide range of integrated transportation management solutions. Transportation services offered by the Company include truckload and less-than-truckload transportation, rail intermodal, air cargo, ocean cargo, expedited ground and air delivery of time-critical freight, heavy-haul/specialized, U.S.-Canada and U.S.-Mexico cross-border, intra-Mexico, intra-Canada, project cargo and customs brokerage. Examples of the industries serviced by the transportation logistics segment include automotive products, building products, metals, chemicals, foodstuffs, heavy machinery, retail, electronics and military equipment. In addition, the transportation logistics segment provides transportation services to other transportation companies, including third party logistics and less-than-truckload service providers. Each of the independent commission sales agents has the opportunity to market all of the services provided by the transportation logistics segment. Billings for freight transportation services are typically charged to customers on a per shipment basis for the physical transportation of freight. The results of operations from Landstar Metro and Landstar Servicios are presented as part of the Company’s transportation logistics segment.

The insurance segment is comprised of Signature Insurance Company (“Signature”), a wholly owned offshore insurance subsidiary, and Risk Management Claim Services, Inc. The insurance segment provides risk and claims management services to certain of Landstar’s operating subsidiaries. In addition, it reinsures certain risks of the Company’s BCO Independent Contractors and provides certain property and casualty insurance directly to certain of Landstar’s operating subsidiaries. Revenue at the insurance segment represents reinsurance premiums from third party insurance companies that provide insurance programs to BCO Independent Contractors where all or a portion of the risk is ultimately borne by Signature. Internal revenue for premiums billed by the insurance segment to the transportation logistics segment is calculated each fiscal period based primarily on an actuarial calculation of historical loss experience and is believed to approximate the cost that would have been incurred by the transportation logistics segment had similar insurance been obtained from an unrelated third party.

The accounting policies of the segments are the same as those described in the summary of significant accounting policies. The Company evaluates a segment’s performance based on operating income.

No single customer accounted for more than 10% of the Company’s consolidated revenue in fiscal years 2018, 2017 and 2016. Substantially all of the Company’s revenue is generated in North America, primarily through customers located in the United States.

The following tables summarize information about the Company’s reportable business segments as of and for the fiscal years ending December 29, 2018, December 30, 2017 and December 31, 2016 (in thousands):

	Transportation Logistics		Insurance		Total
2018
External revenue	$	4,562,796	$	52,348	$	4,615,144
Internal revenue				37,872		37,872
Investment income				3,816		3,816
Interest and debt expense		3,354				3,354
Depreciation and amortization		43,570				43,570
Operating income		303,426		28,309		331,735
Expenditures on long-lived assets		9,747				9,747
Goodwill		38,232				38,232
Capital lease additions		46,595				46,595
Total assets		1,175,040		205,524		1,380,564

2017
External revenue	$	3,599,382	$	46,982	$	3,646,364
Internal revenue				37,110		37,110
Investment income				2,498		2,498
Interest and debt expense		3,166				3,166
Depreciation and amortization		40,560				40,560
Operating income		209,615		34,353		243,968
Expenditures on long-lived assets		15,586				15,586
Goodwill		39,065				39,065
Capital lease additions		33,560				33,560
Total assets		1,132,766		219,694		1,352,460

2016
External revenue	$	3,121,210	$	46,424	$	3,167,634
Internal revenue				36,118		36,118
Investment income				1,502		1,502
Interest and debt expense		3,794				3,794
Depreciation and amortization		35,796				35,796
Operating income		187,813		35,438		223,251
Expenditures on long-lived assets		22,645				22,645
Goodwill		31,134				31,134
Capital lease additions		61,504				61,504
Total assets		913,667		182,924		1,096,591

Change in Accounting Estimate for Self-Insured Claims

12 Months Ended

Dec. 29, 2018

Change in Accounting Estimate for Self-Insured Claims

(14) Change in Accounting Estimate for Self-Insured Claims

Landstar provides for the estimated costs of self-insured claims primarily on an actuarial basis. The amount recorded for the estimated liability for claims incurred is based upon the facts and circumstances known on the applicable balance sheet date. The ultimate resolution of these claims may be for an amount greater or less than the amount estimated by management. The Company continually revises its existing claim estimates as new or revised information becomes available on the status of each claim. Historically, the Company has experienced both favorable and unfavorable development of prior years’ claims estimates.

The following table summarizes the 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 attributable to Landstar System, Inc. and subsidiary and earnings per share attributable to Landstar System, Inc. and subsidiary set forth in the consolidated statements of income for the fiscal years ended December 29, 2018, December 30, 2017 and December 31, 2016 (in thousands, except per share amounts):

	Fiscal Years Ended
	December 29, 2018		December 30, 2017		December 31, 2016
Operating income	$	13,960	$	4,144	$	1,079
Net income attributable to Landstar System, Inc. and subsidiary	$	10,582	$	2,578	$	667
Earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.26	$	0.06	$	0.02
Diluted earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.26	$	0.06	$	0.02

The unfavorable development of prior year’s claims in the fiscal year ended December 29, 2018 was primarily attributable to five claims.

Recent Accounting Pronouncements

12 Months Ended

Dec. 29, 2018

Recent Accounting Pronouncements

(15) Recent Accounting Pronouncements

Adoption of New Accounting Standards

In May 2014, the FASB issued ASU

2014-09.

ASU

2014-09

is a comprehensive revenue recognition model requiring a company to recognize revenue to depict the transfer of goods or services to a customer at an amount reflecting the consideration it expects to receive in exchange for those goods or services. The standard requires more detailed disclosures to enable users of financial statements to understand the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers. ASU

2014-09

became effective for the Company as of December 31, 2017 and permits either a full retrospective or a modified retrospective transition approach. The Company adopted ASU

2014-09

for our transportation services using the modified retrospective method. The adoption of this standard has changed the timing of revenue recognition for most of our transportation business from at delivery to over the freight transit period as the performance obligation to the customer is completed. The Company recognized the cumulative effect of initially applying the new revenue standard as an adjustment to the opening balance of retained earnings. The comparative information has not been restated and continues to be reported under the accounting standards in effect for those periods. The Company had no material contract assets, contract liabilities or deferred contract costs recorded on the consolidated balance sheets at December 30, 2017 or December 29, 2018. During the fiscal year ended December 29, 2018, revenue generated by BCO Independent Contractors, Truck Brokerage Carriers and railroads represented approximately 43%, 49% and 3%, respectively, of the Company’s consolidated revenue. Collectively, revenue generated by air and ocean cargo carriers represented approximately 3% of the Company’s consolidated revenue in the fiscal year ended December 29, 2018. Included in truck transportation revenue generated by BCO Independent Contractors and Truck Brokerage Carriers during the fiscal year ended December 29, 2018 was $2,791,494,000 hauled via van equipment, $1,386,387,000 hauled via unsided/platform equipment and $102,531,000 of less-than-truckload. As of December 29, 2018, the Company had no material remaining performance obligations. The Company does not expect the adoption of the new standard to have a material impact on its net income in future periods.

The cumulative effect of the changes made to our consolidated December 31, 2017 balance sheet for the adoption of

ASU 2014-09

was as follows (in thousands):

	Balance at December 30, 2017		Adjustments Due to ASU 2014-09			Balance at December 31, 2017
Balance Sheet
Assets
Trade accounts receivable, net	$	631,164	$	9,879		$	641,043
Other current assets		14,394		(469	)		13,925
Liabilities
Accounts payable		285,132		8,637			293,769
Equity
Retained earnings		1,611,158		773			1,611,931

In accordance with the new revenue standard requirements, the impact of adoption on our consolidated income statement and balance sheet was as follows (in thousands):

	For the Fiscal Year ended December 29, 2018
	As Reported		Balances Without Adoption of ASU 2014-09		Effect of Change Higher/(Lower)
Income statement
Revenues
Transportation	$	4,562,796	$	4,562,193	$	603
Insurance		52,348		52,348		—
Costs and expenses
Purchased transportation		3,569,961		3,569,371		590
Commissions to agents		378,002		378,011		(9	)
Income taxes		73,168		73,163		5
Net income attributable to Landstar System, Inc. and subsidiary		255,281		255,264		17

	December 29, 2018
	As Reported		Balances Without Adoption of ASU 2014-09		Effect of Change Higher/(Lower)
Balance Sheet
Assets
Trade accounts receivable, net	$	691,604	$	681,122	$	10,482
Other current assets		16,287		16,761		(474	)
Liabilities
Accounts payable		314,134		304,916		9,218
Equity
Retained earnings		1,841,279		1,840,489		790

Accounting Standards Issued But Not Yet Adopted

In February 2016, the FASB issued Accounting Standards Update

2016-02

–

Leases

(“ASU

2016-02”).

ASU

2016-02

requires a company to recognize a

right-of-use

asset and lease liability for the obligation to make lease payments measured at the present value of the lease payments for all leases with terms greater than twelve months. Companies are required to use a modified retrospective transition approach to recognize leases at the beginning of the earliest period presented. ASU

2016-02

is effective for annual reporting periods beginning after December 15, 2018, and interim periods therein, and early adoption is permitted. ASU

2016-02

is not expected to have a material impact on the Company’s financial statements, as the Company expects to recognize less than $1,000,000 in

right-of-use

assets and corresponding lease obligations upon adoption.

In June 2016, the FASB issued Accounting Standards Update

2016-13–

Financial Instruments –

Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments

(“ASU

2016-13”),

which requires measurement and recognition of expected versus incurred credit losses for financial assets held. ASU

2016-13

is effective for annual periods beginning after December 15, 2019, and interim periods therein. The Company is currently evaluating the impact of ASU

2016-13

on its financial statements.

Quarterly Financial Data

12 Months Ended

Dec. 29, 2018

Quarterly Financial Data

QUARTERLY FINANCIAL DATA

(Dollars in thousands, except per share amounts)

(Unaudited)


	Fourth Quarter 2018			Third Quarter 2018			Second Quarter 2018			First Quarter 2018
Revenue	$	1,182,351		$	1,202,081		$	1,182,786		$	1,047,926

Operating income	$	86,088		$	87,068		$	83,426		$	75,153

Income before income taxes	$	85,189		$	86,252		$	82,587		$	74,353
Income taxes		16,889			19,304			20,095			16,880

Net income	$	68,300		$	66,948		$	62,492		$	57,473

Less: Net income/loss attributable to noncontrolling interest		44			(37	)		(31	)		(44	)

Net income attributable to Landstar System, Inc. and subsidiary	$	68,256		$	66,985		$	62,523		$	57,517

Earnings per common share attributable to Landstar System, Inc. and subsidiary(1)	$	1.69		$	1.63		$	1.51		$	1.37

Diluted earnings per share attributable to Landstar System, Inc. and subsidiary(1)	$	1.68		$	1.63		$	1.51		$	1.37

Dividends per common share	$	0.165		$	0.165		$	0.150		$	0.150


	Fourth Quarter 2017			Third Quarter 2017			Second Quarter 2017			First Quarter 2017
Revenue	$	1,051,592		$	943,430		$	870,434		$	780,908

Operating income	$	70,049		$	60,567		$	61,018		$	52,334

Income before income taxes	$	69,442		$	59,910		$	60,199		$	51,251
Income taxes		4,759			17,490			22,689			18,868

Net income	$	64,683		$	42,420		$	37,510		$	32,383

Less: Net loss attributable to noncontrolling interest		(69	)		(23	)		—			—

Net income attributable to Landstar System, Inc. and subsidiary	$	64,752		$	42,443		$	37,510		$	32,383

Earnings per common share attributable to Landstar System, Inc. and subsidiary(1)	$	1.54		$	1.01		$	0.89		$	0.77

Diluted earnings per share attributable to Landstar System, Inc. and subsidiary(1)	$	1.54		$	1.01		$	0.89		$	0.77

Dividends per common share	$	1.60		$	0.10		$	0.09		$	0.09

(1)	Due to the changes in the number of average common shares and common stock equivalents outstanding during the year, the sum of earnings per share amounts for each quarter do not necessarily sum in the aggregate to the earnings per share amounts for the full year.

Significant Accounting Policies (Policies)

12 Months Ended

Dec. 29, 2018

Consolidation

Estimates

The preparation of the consolidated financial statements requires the use of management’s estimates. Actual results could differ from those estimates.

Fiscal Year

Landstar’s fiscal year is the 52 or 53 week period ending the last Saturday in December.

Recently Adopting Accounting Standards

Recently Adopted Accounting Standards

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update

2014-09

Revenue from Contracts with Customers

(“ASU

2014-09”).

The new comprehensive revenue recognition standard supersedes all existing revenue recognition guidance under U.S. GAAP. The Company adopted ASU

2014-09

Revenue Recognition

on-time

pick-up

and delivery of a customer’s freight on a

shipment-by-shipment

basis. Landstar customers are typically invoiced on a

shipment-by-shipment

basis at a

pre-defined

rate, payable thirty to sixty

(30-60)

pick-up

Insurance Claim Costs

Tires

Tires purchased as part of trailing equipment are capitalized as part of the cost of the equipment. Replacement tires are charged to expense when placed in service.

Cash and Cash Equivalents

Included in cash and cash equivalents are all investments, except those provided for collateral, with an original maturity of 3 months or less.

Financial Instruments

Trade and Other Receivables

	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 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
For the Fiscal Year Ended December 30, 2017
Trade receivables	$	5,161	$	3,982	$	(3,012	)	$	6,131
Other receivables		6,549		3,450		(3,047	)		6,952
Other non-current receivables		244		7		—			251
	$	11,954	$	7,439	$	(6,059	)	$	13,334
For the Fiscal Year Ended December 31, 2016
Trade receivables	$	4,327	$	2,772	$	(1,938	)	$	5,161
Other receivables		5,555		2,963		(1,969	)		6,549
Other non-current receivables		238		—		6			244
	$	10,120	$	5,735	$	(3,901	)	$	11,954

Operating Property

Goodwill

2011-08,

Testing Goodwill for Impairment

. ASU

2011-08

Income Taxes

Share-Based Payments

The Company’s share-based payment arrangements include restricted stock units (“RSU”), stock options,

non-vested

restricted stock issued and Deferred Stock Unit granted are based on the fair value of a share of the Company’s Common Stock on the date of grant and compensation costs for

non-vested

restricted stock and Deferred Stock Units are recognized on a straight-line basis over the requisite service period for the award.

Earnings Per Share

Earnings per common share attributable to Landstar System, Inc. and subsidiary are based on the weighted average number of shares outstanding, including outstanding

non-vested

	Fiscal Years
	2018		2017		2016
Average number of common shares outstanding		41,273		41,938		42,112
Incremental shares from assumed exercises of stock options		37		86		124
Average number of common shares and common share equivalents outstanding		41,310		42,024		42,236

Dividends Payable

Foreign Currency Translation

Significant Accounting Policies (Tables)

12 Months Ended

Dec. 29, 2018

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 29, 2018, December 30, 2017 and December 31, 2016 (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 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
For the Fiscal Year Ended December 30, 2017
Trade receivables	$	5,161	$	3,982	$	(3,012	)	$	6,131
Other receivables		6,549		3,450		(3,047	)		6,952
Other non-current receivables		244		7		—			251
	$	11,954	$	7,439	$	(6,059	)	$	13,334
For the Fiscal Year Ended December 31, 2016
Trade receivables	$	4,327	$	2,772	$	(1,938	)	$	5,161
Other receivables		5,555		2,963		(1,969	)		6,549
Other non-current receivables		238		—		6			244
	$	10,120	$	5,735	$	(3,901	)	$	11,954

Reconciliation of Average Number of Common Shares and Common Share Equivalents Outstanding

	Fiscal Years
	2018		2017		2016
Average number of common shares outstanding		41,273		41,938		42,112
Incremental shares from assumed exercises of stock options		37		86		124
Average number of common shares and common share equivalents outstanding		41,310		42,024		42,236

Investments (Tables)

12 Months Ended

Dec. 29, 2018

Amortized Cost and Fair Value of Available-for-Sale Investments

The amortized cost and fair values of

available-for-sale

investments are as follows at December 29, 2018 and December 30, 2017 (in thousands):

			Gross		Gross
	Amortized Cost		Unrealized Gains		Unrealized Losses		Fair Value
December 29, 2018
Money market investments	$	11,714	$	—	$	—	$	11,714
Asset-backed securities		624		—		4		620
Corporate bonds and direct obligations of government agencies		101,021		33		1,213		99,841
Total	$	113,359	$	33	$	1,217	$	112,175
December 30, 2017
Money market investments	$	27,895	$	—	$	—	$	27,895
Asset-backed securities		2,805		—		5		2,800
Corporate bonds and direct obligations of government agencies		80,442		117		335		80,224
Total	$	111,142	$	117	$	340	$	110,919

Schedule of Unrealized Loss on Available-for-Sale Investments

For those

available-for-sale

investments with unrealized losses at December 29, 2018 and December 30, 2017, the following table summarizes the duration of the unrealized loss (in thousands):

	Less than 12 months				12 months or longer				Total
	Fair Value		Unrealized Loss		Fair Value		Unrealized Loss		Fair Value		Unrealized Loss
December 29, 2018
Asset-backed securities	$	—	$	—	$	620	$	4	$	620	$	4
Corporate bonds and direct obligations of government agencies		45,960		354		42,803		859		88,763		1,213
Total	$	45,960	$	354	$	43,423	$	863	$	89,383	$	1,217
December 30, 2017
Asset-backed securities	$	1,864	$	4	$	632	$	1	$	2,496	$	5
Corporate bonds and direct obligations of government agencies		41,322		220		14,016		115		55,338		335
Total	$	43,186	$	224	$	14,648	$	116	$	57,834	$	340

Income Taxes (Tables)

12 Months Ended

Dec. 29, 2018

Schedule of Provisions for Income Taxes

The provisions for income taxes consisted of the following (in thousands):

	Fiscal Years
	2018		2017			2016
Current:
Federal	$	60,650	$	72,025		$	68,548
State		9,410		8,312			6,668
Foreign		993		500			563
Total current	$	71,053	$	80,837		$	75,779
Deferred:
Federal	$	1,730	$	(17,110	)	$	6,104
State		385		79			224
Total deferred	$	2,115	$	(17,031	)	$	6,328
Income taxes	$	73,168	$	63,806		$	82,107

Schedule of Deferred Tax Assets and Liabilities

Temporary differences and carryforwards which gave rise to deferred tax assets and liabilities consisted of the following (in thousands):

	Dec. 29, 2018		Dec. 30, 2017
Deferred tax assets:
Receivable valuations	$	3,414	$	3,244
Share-based payments		5,286		2,182
Self-insured claims		4,201		4,688
Other		3,843		3,666
Total deferred tax assets	$	16,744	$	13,780
Deferred tax liabilities:
Operating property	$	48,553	$	43,105
Goodwill		3,812		3,773
Other		1,608		2,016
Total deferred tax liabilities	$	53,973	$	48,894
Net deferred tax liability	$	37,229	$	35,114

Schedule of Income Taxes Calculated on Income from Continuing Operations Before Income Taxes and Provision for Income Taxes

	Fiscal Years
	2018			2017			2016
Income taxes at federal income tax rate	$	68,960		$	84,281		$	76,810
State income taxes, net of federal income tax benefit		7,713			5,417			4,505
Non-deductible executive compensation		1,012			—			—
Meals and entertainment exclusion		719			1,021			958
Share-based payments		(2,138	)		(1,549	)		(239	)
Section 199 deductions and R&D credits		(3,309	)		(5,546	)		(250	)
Tax Reform Act		—			(19,530	)		—
Other, net		211			(288	)		323
Income taxes	$	73,168		$	63,806		$	82,107

Schedule for Gross Unrecognized Tax Benefits

The following table summarizes the rollforward of the total amounts of gross unrecognized tax benefits for fiscal years 2018 and 2017 (in thousands):

	Fiscal Years
	2018			2017
Gross unrecognized tax benefits – beginning of the year	$	4,812		$	2,635
Gross increases related to current year tax positions		714			645
Gross increases related to prior year tax positions		370			2,189
Gross decreases related to prior year tax positions		(1,575	)		(75	)
Settlements		(159	)		(100	)
Lapse of statute of limitations		(643	)		(482	)
Gross unrecognized tax benefits – end of the year	$	3,519		$	4,812

Share-Based Payment Arrangements (Tables)

12 Months Ended

Dec. 29, 2018

Amounts Recognized in Financial Statements with Respect to Plans

Amounts recognized in the financial statements with respect to these Plans are as follows (in thousands):

	Fiscal Years
	2018			2017			2016
Total cost of the Plans during the period	$	18,256		$	7,721		$	2,747
Amount of related income tax benefit recognized during the period		(6,610	)		(3,285	)		(1,238	)
Net cost of the Plans during the period	$	11,646		$	4,436		$	1,509

Summary of Information Regarding Stock Options

The following table summarizes information regarding the Company’s outstanding stock options under the Plans:

	Options Outstanding					Options Exercisable
	Number of Options			Weighted Average Exercise Price per Share		Number of Options		Weighted Average Exercise Price per Share
Options at December 26, 2015		637,221		$	47.24		415,121	$	45.12
Exercised		(257,460	)	$	45.63
Forfeited		(7,200	)	$	53.63
Options at December 31, 2016		372,561		$	48.24		282,461	$	46.39
Exercised		(180,321	)	$	47.01
Forfeited		(3,200	)	$	52.47
Options at December 30, 2017		189,040		$	49.34		169,240	$	48.50
Exercised		(99,926	)	$	48.36
Options at December 29, 2018		89,114		$	50.44		88,114	$	50.35

Summary of Stock Options Outstanding and Exercisable

The following tables summarize stock options outstanding and exercisable at December 29, 2018:

	Options Outstanding
Range of Exercise Prices Per Share	Number Outstanding		Weighted Average Remaining Contractual Term (years)		Weighted Average Exercise Price per Share
$35.64 - $40.00		6,800		0.7	$	36.57
$40.01 - $45.00		18,600		2.1	$	41.80
$45.01 - $58.06		63,714		3.7	$	54.44
		89,114		3.1	$	50.44

	Options Exercisable
Range of Exercise Prices Per Share	Number Exercisable		Weighted Average Remaining Contractual Term (years)		Weighted Average Exercise Price per Share
$35.64 - $40.00		6,800		0.7	$	36.57
$40.01 - $45.00		18,600		2.1	$	41.80
$45.01 - $56.40		62,714		3.6	$	54.38
		88,114		3.1	$	50.35

Restricted Stock Units (RSUs)

Schedule of Information on Restricted Stock Units

The following table summarizes information regarding the Company’s outstanding restricted stock unit (“RSU”) awards with either a performance condition or a market condition under the Plans:

	Number of RSUs			Weighted Average Grant Date Fair Value
Outstanding at December 26, 2015		444,157		$	51.10
Granted		79,948		$	51.58
Vested		(81,344	)	$	53.08
Forfeited		(64,523	)	$	52.99
Outstanding at December 31, 2016		378,238		$	50.46
Granted		67,913		$	76.81
Forfeited		(58,779	)	$	46.00
Outstanding at December 30, 2017		387,372		$	55.75
Granted		65,824		$	95.94
Vested		(67,971	)	$	53.92
Forfeited		(92,880	)	$	52.36
Outstanding at December 29, 2018		292,345		$	66.31

Non Vested Restricted Stock and Deferred Stock Units

Schedule of Information on Non-Vested Restricted Stock and Deferred Stock Units

The following table summarizes information regarding the Company’s outstanding shares of

non-vested

restricted stock and Deferred Stock Units (defined below) under the Plans:

	Number of Shares and Deferred Stock Units			Weighted Average Grant Date Fair Value
Outstanding at December 26, 2015		18,060		$	54.36
Granted		26,033		$	58.53
Vested		(15,684	)	$	53.03
Outstanding at December 31, 2016		28,409		$	58.91
Granted		42,573		$	84.47
Vested		(16,227	)	$	61.50
Outstanding at December 30, 2017		54,755		$	78.02
Granted		22,803		$	113.35
Vested		(19,814	)	$	75.11
Forfeited		(1,757	)	$	71.12
Outstanding at December 29, 2018		55,987		$	93.66

Segment Information (Tables)

12 Months Ended

Dec. 29, 2018

Information Regarding Reportable Business Segments

	Transportation Logistics		Insurance		Total
2018
External revenue	$	4,562,796	$	52,348	$	4,615,144
Internal revenue				37,872		37,872
Investment income				3,816		3,816
Interest and debt expense		3,354				3,354
Depreciation and amortization		43,570				43,570
Operating income		303,426		28,309		331,735
Expenditures on long-lived assets		9,747				9,747
Goodwill		38,232				38,232
Capital lease additions		46,595				46,595
Total assets		1,175,040		205,524		1,380,564

2017
External revenue	$	3,599,382	$	46,982	$	3,646,364
Internal revenue				37,110		37,110
Investment income				2,498		2,498
Interest and debt expense		3,166				3,166
Depreciation and amortization		40,560				40,560
Operating income		209,615		34,353		243,968
Expenditures on long-lived assets		15,586				15,586
Goodwill		39,065				39,065
Capital lease additions		33,560				33,560
Total assets		1,132,766		219,694		1,352,460

2016
External revenue	$	3,121,210	$	46,424	$	3,167,634
Internal revenue				36,118		36,118
Investment income				1,502		1,502
Interest and debt expense		3,794				3,794
Depreciation and amortization		35,796				35,796
Operating income		187,813		35,438		223,251
Expenditures on long-lived assets		22,645				22,645
Goodwill		31,134				31,134
Capital lease additions		61,504				61,504
Total assets		913,667		182,924		1,096,591

Change in Accounting Estimate for Self-Insured Claims (Tables)

12 Months Ended

Dec. 29, 2018

Effect of Increase in Cost of Insurance and Claims

	Fiscal Years Ended
	December 29, 2018		December 30, 2017		December 31, 2016
Operating income	$	13,960	$	4,144	$	1,079
Net income attributable to Landstar System, Inc. and subsidiary	$	10,582	$	2,578	$	667
Earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.26	$	0.06	$	0.02
Diluted earnings per share attributable to Landstar System, Inc. and subsidiary	$	0.26	$	0.06	$	0.02

Recent Accounting Pronouncements (Tables)

12 Months Ended

Dec. 29, 2018

Accounting Standards Update 2014-09

Adoption of New Accounting Standards

The cumulative effect of the changes made to our consolidated December 31, 2017 balance sheet for the adoption of

ASU 2014-09

was as follows (in thousands):

	Balance at December 30, 2017		Adjustments Due to ASU 2014-09			Balance at December 31, 2017
Balance Sheet
Assets
Trade accounts receivable, net	$	631,164	$	9,879		$	641,043
Other current assets		14,394		(469	)		13,925
Liabilities
Accounts payable		285,132		8,637			293,769
Equity
Retained earnings		1,611,158		773			1,611,931

In accordance with the new revenue standard requirements, the impact of adoption on our consolidated income statement and balance sheet was as follows (in thousands):

	For the Fiscal Year ended December 29, 2018
	As Reported		Balances Without Adoption of ASU 2014-09		Effect of Change Higher/(Lower)
Income statement
Revenues
Transportation	$	4,562,796	$	4,562,193	$	603
Insurance		52,348		52,348		—
Costs and expenses
Purchased transportation		3,569,961		3,569,371		590
Commissions to agents		378,002		378,011		(9	)
Income taxes		73,168		73,163		5
Net income attributable to Landstar System, Inc. and subsidiary		255,281		255,264		17

	December 29, 2018
	As Reported		Balances Without Adoption of ASU 2014-09		Effect of Change Higher/(Lower)
Balance Sheet
Assets
Trade accounts receivable, net	$	691,604	$	681,122	$	10,482
Other current assets		16,287		16,761		(474	)
Liabilities
Accounts payable		314,134		304,916		9,218
Equity
Retained earnings		1,841,279		1,840,489		790

Quarterly Financial Data (Tables)

12 Months Ended

Dec. 29, 2018

Quarterly Financial Data

QUARTERLY FINANCIAL DATA

(Dollars in thousands, except per share amounts)

(Unaudited)


	Fourth Quarter 2018			Third Quarter 2018			Second Quarter 2018			First Quarter 2018
Revenue	$	1,182,351		$	1,202,081		$	1,182,786		$	1,047,926

Operating income	$	86,088		$	87,068		$	83,426		$	75,153

Income before income taxes	$	85,189		$	86,252		$	82,587		$	74,353
Income taxes		16,889			19,304			20,095			16,880

Net income	$	68,300		$	66,948		$	62,492		$	57,473

Less: Net income/loss attributable to noncontrolling interest		44			(37	)		(31	)		(44	)

Net income attributable to Landstar System, Inc. and subsidiary	$	68,256		$	66,985		$	62,523		$	57,517

Earnings per common share attributable to Landstar System, Inc. and subsidiary(1)	$	1.69		$	1.63		$	1.51		$	1.37

Diluted earnings per share attributable to Landstar System, Inc. and subsidiary(1)	$	1.68		$	1.63		$	1.51		$	1.37

Dividends per common share	$	0.165		$	0.165		$	0.150		$	0.150


	Fourth Quarter 2017			Third Quarter 2017			Second Quarter 2017			First Quarter 2017
Revenue	$	1,051,592		$	943,430		$	870,434		$	780,908

Operating income	$	70,049		$	60,567		$	61,018		$	52,334

Income before income taxes	$	69,442		$	59,910		$	60,199		$	51,251
Income taxes		4,759			17,490			22,689			18,868

Net income	$	64,683		$	42,420		$	37,510		$	32,383

Less: Net loss attributable to noncontrolling interest		(69	)		(23	)		—			—

Net income attributable to Landstar System, Inc. and subsidiary	$	64,752		$	42,443		$	37,510		$	32,383

Earnings per common share attributable to Landstar System, Inc. and subsidiary(1)	$	1.54		$	1.01		$	0.89		$	0.77

Diluted earnings per share attributable to Landstar System, Inc. and subsidiary(1)	$	1.54		$	1.01		$	0.89		$	0.77

Dividends per common share	$	1.60		$	0.10		$	0.09		$	0.09

(1)	Due to the changes in the number of average common shares and common stock equivalents outstanding during the year, the sum of earnings per share amounts for each quarter do not necessarily sum in the aggregate to the earnings per share amounts for the full year.

Significant Accounting Policies - Additional Information (Detail)	12 Months Ended
	Dec. 29, 2018 USD ($) shares	Dec. 30, 2017 USD ($) $ / shares shares	Dec. 31, 2016 shares
Significant Accounting Policies [Line Items]
Number of reporting units	2
Stock options excluded from calculation of diluted earnings per share, antidilutive \| shares	0	0	0
Dividends payable per share \| $ / shares		$ 1.50
Dividend payable date		Jan. 26, 2018
Dividend record date		Jan. 12, 2018
Dividends payable		$ 62,985,000
Dividend declared date		Dec. 11, 2017
Accounting Standards Update 2014-09 \| Retained Earnings
Significant Accounting Policies [Line Items]
Cumulative adjustment to retained earnings	$ 773,000
Buildings And Improvements
Significant Accounting Policies [Line Items]
Depreciated life	30 years
Trailing Equipment \| Maximum
Significant Accounting Policies [Line Items]
Depreciated life	10 years
Trailing Equipment \| Minimum
Significant Accounting Policies [Line Items]
Depreciated life	7 years
Hardware And Software \| Maximum
Significant Accounting Policies [Line Items]
Depreciated life	7 years
Hardware And Software \| Minimum
Significant Accounting Policies [Line Items]
Depreciated life	3 years
Commercial Trucking Claims \| Maximum
Significant Accounting Policies [Line Items]
Company retained liability per claim	$ 5,000,000
Commercial Trucking Claims \| Maximum \| Additional Retained Liability for Claims on or after May 1, 2016 through April 30, 2017
Significant Accounting Policies [Line Items]
Company retained aggregate liability	700,000
Commercial Trucking Claims \| Maximum \| Additional Retained Liability for Claims on or after May 1, 2017 through April 30, 2018
Significant Accounting Policies [Line Items]
Company retained aggregate liability	500,000
Commercial Trucking Claims \| Maximum \| Additional Retained Liability for Claims on or after May 1, 2018 through April 30, 2019
Significant Accounting Policies [Line Items]
Company retained aggregate liability	350,000
General Liability Claim \| Maximum
Significant Accounting Policies [Line Items]
Company retained liability per claim	1,000,000
Workers' Compensation Claim \| Maximum
Significant Accounting Policies [Line Items]
Company retained liability per claim	250,000
Cargo Claim \| Maximum
Significant Accounting Policies [Line Items]
Company retained liability per claim	$ 250,000

Summary of Activity in Allowance for Doubtful Accounts (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	$ 13,334	$ 11,954	$ 10,120
Charged to Costs and Expenses	7,415	7,439	5,735
Write-offs, Net of Recoveries	(6,869)	(6,059)	(3,901)
Balance at End of Period	13,880	13,334	11,954
Trade Receivables
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	6,131	5,161	4,327
Charged to Costs and Expenses	3,886	3,982	2,772
Write-offs, Net of Recoveries	(3,604)	(3,012)	(1,938)
Balance at End of Period	6,413	6,131	5,161
Other Receivables
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	6,952	6,549	5,555
Charged to Costs and Expenses	3,520	3,450	2,963
Write-offs, Net of Recoveries	(3,261)	(3,047)	(1,969)
Balance at End of Period	7,211	6,952	6,549
Other Non-Current Receivables
SEC Schedule, 12-09, Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Period	251	244	238
Charged to Costs and Expenses	9	7
Write-offs, Net of Recoveries	(4)		6
Balance at End of Period	$ 256	$ 251	$ 244

Reconciliation of Average Number of Common Shares and Common Share Equivalents Outstanding (Detail) - shares	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Weighted Average Number of Shares Outstanding Reconciliation [Abstract]
Average number of common shares outstanding	41,273,000	41,938,000	42,112,000
Incremental shares from assumed exercises of stock options	37,000	86,000	124,000
Average number of common shares and common share equivalents outstanding	41,310,000	42,024,000	42,236,000

Acquired Business and Noncontrolling Interests - Additional Information (Detail) - USD ($)		12 Months Ended
	Sep. 20, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Goodwill		$ 38,232,000	$ 39,065,000	$ 31,134,000
Contigent consideration liability remitted		$ 1,000,000
Approximate percentage of voting rights acquired		9.00%
Consideration paid to purchase remaining equity interest		$ 600,000
Fletes Avella
Contigent consideration liability negated		$ 900,000
Fletes Avella \| Landstar Metro
Payments to acquire businesses, gross	$ 8,460,000
Business combination, recognized identifiable assets acquired and liabilities assumed, liabilities			1,900,000
Approximate ownership interest acquired by affiliates		21.00%
Goodwill		$ 7,900,000
Percentage of goodwill estimated to be deductible after purchase of noncontrolling interests by the company		100.00%
One-time costs related to completion of acquisition			$ 1,000,000
One-time costs related to completion of acquisition, per share			$ 0.01
One-time costs related to completion of acquisition, per share diluted			$ 0.01
Fletes Avella \| Landstar Servicios
Approximate ownership interest acquired by affiliates		21.00%

Components of and Changes in Accumulated Other Comprehensive Income, Net of Related Income Taxes (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	$ 650,672
Other comprehensive income (loss)	(2,713)	$ (73)	$ 399
Ending Balance	686,824	650,672
Unrealized Holding (Losses) Gains on Available-for-Sale Securities
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(144)	(71)	(94)
Other comprehensive income (loss)	(786)	(73)	23
Ending Balance	(930)	(144)	(71)
Foreign Currency Translation
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(3,018)	(3,018)	(3,394)
Other comprehensive income (loss)	(1,927)		376
Ending Balance	(4,945)	(3,018)	(3,018)
Accumulated Other Comprehensive Income (Loss)
Accumulated Other Comprehensive Income (Loss) [Line Items]
Beginning Balance	(3,162)	(3,089)	(3,488)
Ending Balance	$ (5,875)	$ (3,162)	$ (3,089)

Investments - Additional Information (Detail) - USD ($)	12 Months Ended
Investments - Additional Information (Detail) - USD ($)	Dec. 29, 2018	Dec. 30, 2017
Debt Securities, Available-for-sale [Line Items]
Investments maximum maturity period	5 years
Unrealized losses, net of unrealized gains, on the investments in the bond portfolio	$ 1,184,000	$ 223,000
Guarantee Payment of Insurance Claims
Debt Securities, Available-for-sale [Line Items]
Letters of credit outstanding	62,345,000
Current Investments
Debt Securities, Available-for-sale [Line Items]
Investments providing collateral for letters of credit to guarantee insurance claims	40,058,000
Non-Current Investments
Debt Securities, Available-for-sale [Line Items]
Investments providing collateral for letters of credit to guarantee insurance claims	29,214,000
Total non-current investments	$ 72,117,000

Amortized Cost and Fair Value of Available-for-Sale Investments (Detail) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	$ 113,359	$ 111,142
Gross Unrealized Gains	33	117
Gross Unrealized Losses	1,217	340
Fair Value	112,175	110,919
Money market investments
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	11,714	27,895
Fair Value	11,714	27,895
Asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	624	2,805
Gross Unrealized Losses	4	5
Fair Value	620	2,800
Corporate bonds and direct obligations of government agencies
Debt Securities, Available-for-sale [Line Items]
Amortized Cost	101,021	80,442
Gross Unrealized Gains	33	117
Gross Unrealized Losses	1,213	335
Fair Value	$ 99,841	$ 80,224

Schedule of Unrealized Loss on Available-for-Sale Investments (Detail) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Debt Securities, Available-for-sale [Line Items]
Available-for-sale investments with unrealized losses, Less than 12 months, Fair Value	$ 45,960	$ 43,186
Available-for-sale investments with unrealized losses, Less than 12 months, Unrealized Loss	354	224
Available-for-sale investments with unrealized losses, 12 months or longer, Fair Value	43,423	14,648
Available-for-sale investments with unrealized losses, 12 months or longer, Unrealized Loss	863	116
Available-for-sale investments with unrealized losses, Fair Value, Total	89,383	57,834
Available-for-sale investments with unrealized losses, Unrealized Loss, Total	1,217	340
Asset-backed securities
Debt Securities, Available-for-sale [Line Items]
Available-for-sale investments with unrealized losses, Less than 12 months, Fair Value		1,864
Available-for-sale investments with unrealized losses, Less than 12 months, Unrealized Loss		4
Available-for-sale investments with unrealized losses, 12 months or longer, Fair Value	620	632
Available-for-sale investments with unrealized losses, 12 months or longer, Unrealized Loss	4	1
Available-for-sale investments with unrealized losses, Fair Value, Total	620	2,496
Available-for-sale investments with unrealized losses, Unrealized Loss, Total	4	5
Corporate bonds and direct obligations of government agencies
Debt Securities, Available-for-sale [Line Items]
Available-for-sale investments with unrealized losses, Less than 12 months, Fair Value	45,960	41,322
Available-for-sale investments with unrealized losses, Less than 12 months, Unrealized Loss	354	220
Available-for-sale investments with unrealized losses, 12 months or longer, Fair Value	42,803	14,016
Available-for-sale investments with unrealized losses, 12 months or longer, Unrealized Loss	859	115
Available-for-sale investments with unrealized losses, Fair Value, Total	88,763	55,338
Available-for-sale investments with unrealized losses, Unrealized Loss, Total	$ 1,213	$ 335

Schedule of Provision for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Income Tax Disclosure [Line Items]
Federal, Current									$ 60,650	$ 72,025	$ 68,548
State, Current									9,410	8,312	6,668
Foreign, Current									993	500	563
Total current									71,053	80,837	75,779
Federal, Deferred									1,730	(17,110)	6,104
State, Deferred									385	79	224
Total deferred									2,115	(17,031)	6,328
Income taxes	$ 16,889	$ 19,304	$ 20,095	$ 16,880	$ 4,759	$ 17,490	$ 22,689	$ 18,868	$ 73,168	$ 63,806	$ 82,107

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 31, 2018	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Income Taxes [Line Items]
Corporate income tax rate	21.00%		35.00%
Tax cuts and jobs act of 2017 incomplete accounting revaluation deferred tax liabilities provisional income tax expense (benefit)			$ 20,430,000
Tax cuts and jobs act of 2017 incomplete accounting deemed repatriation foreign earnings and profits provisional income tax expense (benefit)			17,981,000
Tax cuts and jobs act of 2017, incomplete accounting, provisional income tax expense (benefit)			900,000
Tax cuts and jobs act of 2017 incomplete accounting deemed repatriation US federal taxes payable			500,000
Net unrecognized tax benefits		$ 2,403,000	3,670,000
Accrued for estimated interest and penalties		653,000	627,000
Income taxes paid		$ 75,124,000	86,607,000	$ 69,067,000
Landstar Metro
Income Taxes [Line Items]
Ownership in subsidiaries, percentage		79.00%
Landstar Servicios
Income Taxes [Line Items]
Ownership in subsidiaries, percentage		79.00%
Accounting Standards Update 2016-09
Income Taxes [Line Items]
Excess tax benefit from stock-based awards		$ 2,060,000	$ 1,299,000

Schedule of Deferred Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Income Tax Disclosure [Line Items]
Receivable valuations	$ 3,414	$ 3,244
Share-based payments	5,286	2,182
Self-insured claims	4,201	4,688
Other	3,843	3,666
Total deferred tax assets	16,744	13,780
Operating property	48,553	43,105
Goodwill	3,812	3,773
Other	1,608	2,016
Total deferred tax liabilities	53,973	48,894
Net deferred tax liability	$ 37,229	$ 35,114

Schedule of Income Taxes Calculated on Income from Continuing Operations Before Income Taxes and Provision for Income Taxes (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Income Tax Disclosure [Line Items]
Income taxes at federal income tax rate									$ 68,960	$ 84,281	$ 76,810
State income taxes, net of federal income tax benefit									7,713	5,417	4,505
Non-deductible executive compensation									1,012
Meals and entertainment exclusion									719	1,021	958
Share-based payments									(2,138)	(1,549)	(239)
Section 199 deductions and R&D credits									(3,309)	(5,546)	(250)
Tax Reform Act										(19,530)
Other, net									211	(288)	323
Income taxes	$ 16,889	$ 19,304	$ 20,095	$ 16,880	$ 4,759	$ 17,490	$ 22,689	$ 18,868	$ 73,168	$ 63,806	$ 82,107

Schedule for Gross Unrecognized Tax Benefits (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017
Income Tax Disclosure [Line Items]
Gross unrecognized tax benefits - beginning of the year	$ 4,812	$ 2,635
Gross increases related to current year tax positions	714	645
Gross increases related to prior year tax positions	370	2,189
Gross decreases related to prior year tax positions	(1,575)	(75)
Settlements	(159)	(100)
Lapse of statute of limitations	(643)	(482)
Gross unrecognized tax benefits - end of the year	$ 3,519	$ 4,812

Operating Property (Detail) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 30, 2017
Property, Plant and Equipment [Line Items]
Land	$ 15,259	$ 15,259
Buildings and improvements	58,018	57,758
Trailing equipment	398,404	363,377
Other equipment	62,504	58,317
Total operating property, gross	534,185	494,711
Less accumulated depreciation and amortization	250,153	218,700
Total operating property, net	$ 284,032	$ 276,011

Operating Property - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Property, Plant and Equipment [Line Items]
Operating property under capital leases	$ 241,382,000	$ 239,438,000
Operating property under capital leases, net of accumulated depreciation and amortization	173,938,000	171,658,000
Capital leases	$ 46,595,000	$ 33,560,000	$ 61,504,000

Retirement Plan - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Retirement Plans [Line Items]
Defined contribution plan maximum employee contribution as a percentage of base salary	75.00%
Expense for the Company-sponsored defined contribution plan	$ 2,147,000	$ 2,056,000	$ 2,074,000
First 3% of Contributions on Defined Contribution Plan
Retirement Plans [Line Items]
Defined contribution plan employer contribution as a percentage of base salary	100.00%
Threshold to determine company matching percentage	3.00%
Next 2% of Contributions on Defined Contribution Plan
Retirement Plans [Line Items]
Defined contribution plan employer contribution as a percentage of base salary	50.00%
Threshold to determine company matching percentage	2.00%

Debt - Additional Information (Detail) - USD ($)	12 Months Ended
Debt - Additional Information (Detail) - USD ($)	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Debt Instrument [Line Items]
Debt Outstanding Excluding Capital Lease Obligations	$ 0	$ 0
Interest paid	$ 3,761,000	3,891,000	$ 3,794,000
Revolving Credit Facility
Debt Instrument [Line Items]
Credit facility, initiation date	Jun. 02, 2016
Credit facility, expiration date	Jun. 02, 2021
Credit facility, borrowing capacity	$ 250,000,000
Credit facility, maximum borrowing capacity	$ 400,000,000
Security interest on voting capital stock	65.00%
Security interest on non voting capital stock	100.00%
Borrowings outstanding	$ 0	$ 0
Credit facility, debt covenants compliance	The Company is currently in compliance with all of the debt covenants under the Credit Agreement.
Revolving Credit Facility \| Federal Reserve Bank of New York
Debt Instrument [Line Items]
Borrowings, basis spread on variable rate	0.50%
Revolving Credit Facility \| London Interbank Offered Rate
Debt Instrument [Line Items]
Borrowings, basis spread on variable rate	1.25%
Revolving Credit Facility \| Minimum
Debt Instrument [Line Items]
Credit facility, unused credit commitment fee	0.15%
Credit facility event of default, minimum percentage that a person or group should acquire outstanding capital stock	35.00%
Revolving Credit Facility \| Maximum
Debt Instrument [Line Items]
Credit facility, unused credit commitment fee	0.25%
Maximum Leverage ratio beyond which amount of cash dividends and other distributions to stockholders is limited	250.00%
Letter of Credit
Debt Instrument [Line Items]
Credit facility, maximum borrowing capacity	$ 50,000,000

Minimum Lease Payments (Detail) $ in Thousands	Dec. 29, 2018 USD ($)
Capital Leases And Operating Leases [Line Items]
Capital Leases, 2019	$ 47,189
Capital Leases, 2020	39,519
Capital Leases, 2021	25,083
Capital Leases, 2022	15,909
Capital Leases, 2023	8,875
Thereafter	0
Capital leases, future minimum payments due, Total	136,575
Less amount representing interest (2.1% to 4.4%)	8,150
Present value of minimum lease payments	128,425
Operating Leases, 2019	310
Operating Leases, 2020	135
Operating Leases, 2021	118
Operating Leases, 2022	118
Operating Leases, 2023	39
Thereafter	0
Operating lease, future minimum payments due, Total	$ 720

Share-Based Payment Arrangements - Additional Information (Detail)		12 Months Ended
	Apr. 24, 2018 shares	Dec. 29, 2018 USD ($) EquityPlan shares	Dec. 30, 2017 USD ($) shares	Dec. 31, 2016 USD ($) shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of employee equity incentive plans \| EquityPlan		2
Income tax benefit realized on disqualifying dispositions of stock acquired by exercise of incentive stock options		$ 84,000	$ 339,000
Accounting Standards Update 2016-09
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Excess tax benefit from stock-based awards		$ 2,060,000	$ 1,299,000
Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Discount rate on stock awards		7.00%
Stock awards granted, shares \| shares	9,324	65,824	67,913	79,948
Recognized share-based compensation expense		$ 15,985,000	$ 5,849,000	$ 849,000
Unrecognized compensation cost expected to be recognized over period, years		3 years 3 months 18 days
Restricted Stock Units (RSUs) \| February 2018 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target available for common share issuance		100.00%
Restricted Stock Units (RSUs) \| February 2017 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target available for common share issuance		100.00%
Restricted Stock Units (RSUs) \| January 2016 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target available for common share issuance		100.00%
Restricted Stock Units (RSUs) \| January 2015 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of target available for common share issuance		100.00%
Restricted Stock Units (RSUs) \| April 2018 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum percentage of target available for common share issuance	150.00%
Non Vested Restricted Stock and Deferred Stock Units
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards granted, shares \| shares		22,803	42,573	26,033
Unrecognized compensation cost, other than options		$ 3,184,000
Unrecognized compensation cost expected to be recognized over period, years		2 years 2 months 12 days
Directors Stock Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
FMV of restricted shares granted to Directors upon election		$ 110,000	$ 110,000	$ 110,000
Restricted shares granted \| shares		4,950	6,575	7,762
Compensation cost on restricted and Deferred Stock Units granted		$ 660,000	$ 651,000	$ 591,000
Directors Stock Compensation Plan \| Class III Director
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
FMV of restricted shares granted to Directors upon election		0	0	35,000
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock options outstanding, intrinsic value		3,989,000
Intrinsic value of stock options exercisable		3,952,000
Total intrinsic value of stock options exercised during periods		6,715,000	$ 7,599,000	$ 7,427,000
Unrecognized compensation cost, stock options		$ 0
Deferred Stock Units D S Us [Member] \| Director [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock awards granted, shares \| shares		990	1,315
Maximum \| Restricted Stock Units (RSUs)
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost, other than options		$ 18,500,000
Maximum \| Restricted Stock Units (RSUs) \| February 2017 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum percentage of target available for common share issuance		200.00%
Maximum \| Restricted Stock Units (RSUs) \| January 2016 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum percentage of target available for common share issuance		200.00%
Maximum \| Restricted Stock Units (RSUs) \| January 2015 Grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum percentage of target available for common share issuance		200.00%
Maximum \| Restricted Stock Units (RSUs) \| Prior to 2015 grant
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum percentage of target available for common share issuance		100.00%
2011 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock authorized for issuance \| shares		6,000,000
Common stock reserved for issuance \| shares		4,436,874
2013 Directors Stock Compensation Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Common stock authorized for issuance \| shares		115,000
Common stock reserved for issuance \| shares		72,742
2013 Directors Stock Compensation Plan \| Deferred Stock Unit
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock vesting percentage		100.00%

Amounts Recognized in Financial Statements with Respect to Plans (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Share-based Compensation Arrangement by Share-based Payment Award, Compensation Cost [Line Items]
Total cost of the Plans during the period	$ 18,256	$ 7,721	$ 2,747
Amount of related income tax benefit recognized during the period	(6,610)	(3,285)	(1,238)
Net cost of the Plans during the period	$ 11,646	$ 4,436	$ 1,509

Schedule of Information on Restricted Stock Units (Detail) - Restricted Stock Units (RSUs) - $ / shares		12 Months Ended
	Apr. 24, 2018	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Number of Shares
Beginning Balance		387,372	378,238	444,157
Granted	9,324	65,824	67,913	79,948
Vested		(67,971)		(81,344)
Forfeited		(92,880)	(58,779)	(64,523)
Ending Balance		292,345	387,372	378,238
Weighted Average Grant Date Fair Value
Beginning Balance		$ 55.75	$ 50.46	$ 51.10
Granted		95.94	76.81	51.58
Vested		53.92		53.08
Forfeited		52.36	46.00	52.99
Ending Balance		$ 66.31	$ 55.75	$ 50.46

Summary of Information Regarding Stock Options (Detail) - $ / shares	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Number of Options
Beginning Balance, number of options	189,040	372,561	637,221
Exercised, number of options	(99,926)	(180,321)	(257,460)
Forfeited, number of options		(3,200)	(7,200)
Ending Balance, number of options	89,114	189,040	372,561
Weighted Average Exercise Price per Share
Beginning Balance, Weighted Average Exercise Price per Share	$ 49.34	$ 48.24	$ 47.24
Exercised, Weighted Average Exercise Price per Share	48.36	47.01	45.63
Forfeited, Weighted Average Exercise Price per Share		52.47	53.63
Ending Balance, Weighted Average Exercise Price per Share	$ 50.44	$ 49.34	$ 48.24
Options Exercisable, Number of Options
Options exercisable at the beginning, Number of Options	169,240	282,461	415,121
Options exercisable at the ending, Number of Options	88,114	169,240	282,461
Options Exercisable, Weighted Average Exercise Price per Share
Options exercisable at the beginning, Weighted Average Exercise Price per Share	$ 48.50	$ 46.39	$ 45.12
Options exercisable at the ending, Weighted Average Exercise Price per Share	$ 50.35	$ 48.50	$ 46.39

Summary Stock Options Outstanding and Exercisable (Detail)	12 Months Ended
	Dec. 29, 2018 $ / shares shares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Options Outstanding \| shares	89,114
Options Exercisable \| shares	88,114
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	3 years 1 month 6 days
Options Exercisable, Weighted Average Contractual Life (Years)	3 years 1 month 6 days
Options Outstanding, Weighted Average Exercise Price per Share	$ 50.44
Options Exercisable, Weighted Average Exercise Price	50.35
Range One
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Minimum Exercise Price	35.64
Maximum Exercise Price	$ 40.00
Options Outstanding \| shares	6,800
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	8 months 12 days
Options Outstanding, Weighted Average Exercise Price per Share	$ 36.57
Range Two
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Minimum Exercise Price	40.01
Maximum Exercise Price	$ 45.00
Options Outstanding \| shares	18,600
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	2 years 1 month 6 days
Options Outstanding, Weighted Average Exercise Price per Share	$ 41.80
Range Three
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Minimum Exercise Price	45.01
Maximum Exercise Price	$ 58.06
Options Outstanding \| shares	63,714
Options Outstanding, Weighted Average Remaining Contractual Life (Years)	3 years 8 months 12 days
Options Outstanding, Weighted Average Exercise Price per Share	$ 54.44
Range Four
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Minimum Exercise Price	35.64
Maximum Exercise Price	$ 40.00
Options Exercisable \| shares	6,800
Options Exercisable, Weighted Average Contractual Life (Years)	8 months 12 days
Options Exercisable, Weighted Average Exercise Price	$ 36.57
Range Five
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Minimum Exercise Price	40.01
Maximum Exercise Price	$ 45.00
Options Exercisable \| shares	18,600
Options Exercisable, Weighted Average Contractual Life (Years)	2 years 1 month 6 days
Options Exercisable, Weighted Average Exercise Price	$ 41.80
Range Six
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Minimum Exercise Price	45.01
Maximum Exercise Price	$ 56.40
Options Exercisable \| shares	62,714
Options Exercisable, Weighted Average Contractual Life (Years)	3 years 7 months 6 days
Options Exercisable, Weighted Average Exercise Price	$ 54.38

Schedule of Information on Non - Vested Restricted Stock Units (Detail) - Non Vested Restricted Stock and Deferred Stock Units - $ / shares	12 Months Ended
	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Number of Shares and Deferred Stock Units
Beginning Balance	54,755	28,409	18,060
Granted	22,803	42,573	26,033
Vested	(19,814)	(16,227)	(15,684)
Forfeited	(1,757)
Ending Balance	55,987	54,755	28,409
Weighted Average Grant Date Fair Value
Beginning Balance	$ 78.02	$ 58.91	$ 54.36
Granted	113.35	84.47	58.53
Vested	75.11	61.50	53.03
Forfeited	71.12
Ending Balance	$ 93.66	$ 78.02	$ 58.91

Equity - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 29, 2018	Dec. 31, 2016	Jan. 23, 2019	Dec. 11, 2017	May 19, 2015
Equity [Line Items]
Shares authorized for repurchase				3,000,000	1,963,875
Remaining shares available for repurchase	1,000,000
Total cost of repurchase of common stock	$ 208,087	$ 50,516
Preferred stock, shares authorized and unissued	2,000,000
Subsequent Event [Member]
Equity [Line Items]
Shares authorized for repurchase			1,000,000
Remaining shares available for repurchase			2,000,000
Treasury Stock
Equity [Line Items]
Common stock repurchased during period, shares	2,000,000	773,281

Commitments and Contingencies - Additional Information (Detail)	12 Months Ended
	Dec. 29, 2018 USD ($)
Commitments and Contingencies Disclosure [Line Items]
Consideration paid to purchase remaining equity interest	$ 600,000
Fletes Avella \| Landstar Metro
Commitments and Contingencies Disclosure [Line Items]
Approximate ownership interest acquired by affiliates	21.00%
Fletes Avella \| Landstar Servicios
Commitments and Contingencies Disclosure [Line Items]
Approximate ownership interest acquired by affiliates	21.00%
Revolving Credit Facility
Commitments and Contingencies Disclosure [Line Items]
Letters of credit outstanding	$ 62,345,000
Guarantee Payment of Insurance Claims
Commitments and Contingencies Disclosure [Line Items]
Letters of credit outstanding	$ 62,345,000

Segment Information - Additional Information (Detail) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 29, 2018 USD ($)	Sep. 29, 2018 USD ($)	Jun. 30, 2018 USD ($)	Mar. 31, 2018 USD ($)	Dec. 30, 2017 USD ($)	Sep. 30, 2017 USD ($)	Jul. 01, 2017 USD ($)	Apr. 01, 2017 USD ($)	Dec. 29, 2018 USD ($) Segment Customer	Dec. 30, 2017 USD ($) Customer	Dec. 31, 2016 USD ($) Customer
Segment Reporting Information [Line Items]
External revenue \| $	$ 1,182,351	$ 1,202,081	$ 1,182,786	$ 1,047,926	$ 1,051,592	$ 943,430	$ 870,434	$ 780,908	$ 4,615,144	$ 3,646,364	$ 3,167,634
Number of segments \| Segment									2
Number of customers accounting for 10 percent or more of total revenue \| Customer									0	0	0
No single customer accounted for benchmark percentage to be considered major customer									10.00%	10.00%	10.00%
Fletes Avella \| Landstar Metro
Segment Reporting Information [Line Items]
Approximate ownership interest acquired by affiliates	21.00%								21.00%

Information Regarding Reportable Business Segments (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Segment Reporting Information [Line Items]
External revenue	$ 1,182,351	$ 1,202,081	$ 1,182,786	$ 1,047,926	$ 1,051,592	$ 943,430	$ 870,434	$ 780,908	$ 4,615,144	$ 3,646,364	$ 3,167,634
Internal revenue									37,872	37,110	36,118
Investment income									3,816	2,498	1,502
Interest and debt expense									3,354	3,166	3,794
Depreciation and amortization									43,570	40,560	35,796
Operating income	86,088	$ 87,068	$ 83,426	$ 75,153	70,049	$ 60,567	$ 61,018	$ 52,334	331,735	243,968	223,251
Expenditures on long-lived assets									9,747	15,586	22,645
Goodwill	38,232				39,065				38,232	39,065	31,134
Capital lease additions									46,595	33,560	61,504
Total assets	1,380,564				1,352,460				1,380,564	1,352,460	1,096,591
Transportation Logistics
Segment Reporting Information [Line Items]
External revenue									4,562,796	3,599,382	3,121,210
Interest and debt expense									3,354	3,166	3,794
Depreciation and amortization									43,570	40,560	35,796
Operating income									303,426	209,615	187,813
Expenditures on long-lived assets									9,747	15,586	22,645
Goodwill	38,232				39,065				38,232	39,065	31,134
Capital lease additions									46,595	33,560	61,504
Total assets	1,175,040				1,132,766				1,175,040	1,132,766	913,667
Insurance
Segment Reporting Information [Line Items]
External revenue									52,348	46,982	46,424
Internal revenue									37,872	37,110	36,118
Investment income									3,816	2,498	1,502
Operating income									28,309	34,353	35,438
Total assets	$ 205,524				$ 219,694				$ 205,524	$ 219,694	$ 182,924

Effect of Increase in Cost of Insurance and Claims (Detail) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 29, 2018

Sep. 29, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 30, 2017

Sep. 30, 2017

Jul. 01, 2017

Apr. 01, 2017

Dec. 29, 2018

Dec. 30, 2017

Dec. 31, 2016

Change in Accounting Estimate [Line Items]

Operating income

$ 86,088

$ 87,068

$ 83,426

$ 75,153

$ 70,049

$ 60,567

$ 61,018

$ 52,334

$ 331,735

$ 243,968

$ 223,251

Net income attributable to Landstar System, Inc. and subsidiary

$ 68,256

$ 66,985

$ 62,523

$ 57,517

$ 64,752

$ 42,443

$ 37,510

$ 32,383

$ 255,281

$ 177,088

$ 137,350

Earnings per share attributable to Landstar System, Inc. and subsidiary

$ 1.69

^[1]

$ 1.63

^[1]

$ 1.51

^[1]

$ 1.37

^[1]

$ 1.54

^[1]

$ 1.01

^[1]

$ 0.89

^[1]

$ 0.77

^[1]

$ 6.19

$ 4.22

$ 3.26

Diluted earnings per share attributable to Landstar System, Inc. and subsidiary

$ 1.68

^[1]

$ 1.63

^[1]

$ 1.51

^[1]

$ 1.37

^[1]

$ 1.54

^[1]

$ 1.01

^[1]

$ 0.89

^[1]

$ 0.77

^[1]

$ 6.18

$ 4.21

$ 3.25

Development of Prior Year Self Insured Claims Estimates

Change in Accounting Estimate [Line Items]

Operating income

$ 13,960

$ 4,144

$ 1,079

Net income attributable to Landstar System, Inc. and subsidiary

$ 10,582

$ 2,578

$ 667

Earnings per share attributable to Landstar System, Inc. and subsidiary

$ 0.26

$ 0.06

$ 0.02

Diluted earnings per share attributable to Landstar System, Inc. and subsidiary

$ 0.26

$ 0.06

$ 0.02

[1]	Due to the changes in the number of average common shares and common stock equivalents outstanding during the year, the sum of earnings per share amounts for each quarter do not necessarily sum in the aggregate to the earnings per share amounts for the full year.

- Definition

The amount of net income (loss) for the period per each share of common stock or unit outstanding during the reporting period.

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+ Details

- Definition

The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.

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-Paragraph 60B
-Subparagraph (d)
-URI http://asc.fasb.org/extlink&oid=109260490&loc=SL5780133-109256

Reference 9: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 944
-SubTopic 220
-Section S99
-Paragraph 1
-Subparagraph (SX 210.7-04(19))
-URI http://asc.fasb.org/extlink&oid=114873790&loc=SL114874131-224263

+ Details

- Definition

The portion of profit or loss for the period, net of income taxes, which is attributable to the parent.

+ References + Details

Recent Accounting Pronouncements - Additional Information (Detail) - USD ($)	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Product Information [Line Items]
Revenue	$ 1,182,351,000	$ 1,202,081,000	$ 1,182,786,000	$ 1,047,926,000	$ 1,051,592,000	$ 943,430,000	$ 870,434,000	$ 780,908,000	$ 4,615,144,000	$ 3,646,364,000	$ 3,167,634,000
Accounting Standards Update 2016-02 [Member]
Assets and Liabilities, Lessee [Abstract]
Right-of-use assets	1,000,000								1,000,000
Lease obligations	$ 1,000,000								$ 1,000,000
BCO Independent Contractor
Product Information [Line Items]
Consolidated revenue, percentage									43.00%
Truck Brokerage Carriers
Product Information [Line Items]
Consolidated revenue, percentage									49.00%
Railroads
Product Information [Line Items]
Consolidated revenue, percentage									3.00%
Air and Ocean Cargo Carriers
Product Information [Line Items]
Consolidated revenue, percentage									3.00%
BCO Independent Contractor and Truck Brokerage Carriers \| Van Equipment
Product Information [Line Items]
Revenue									$ 2,791,494,000
BCO Independent Contractor and Truck Brokerage Carriers \| Unsided/Platform Equipment
Product Information [Line Items]
Revenue									1,386,387,000
BCO Independent Contractor and Truck Brokerage Carriers \| Less than Truckload
Product Information [Line Items]
Revenue									$ 102,531,000

Cumulative Effect of Changes Made to Consolidated Balance Sheet (Detail) - USD ($) $ in Thousands	Dec. 29, 2018	Dec. 31, 2017	Dec. 30, 2017
ASSETS
Trade accounts receivable, net	$ 691,604		$ 631,164
Other current assets	16,287		14,394
Liabilities
Accounts payable	314,134		285,132
Equity
Retained earnings	1,841,279		1,611,158
Calculated under Revenue Guidance in Effect before Topic 606
ASSETS
Trade accounts receivable, net	681,122	$ 641,043	631,164
Other current assets	16,761	13,925	14,394
Liabilities
Accounts payable	304,916	293,769	285,132
Equity
Retained earnings	1,840,489	1,611,931	$ 1,611,158
Difference between Revenue Guidance in Effect before and after Topic 606 \| Accounting Standards Update 2014-09
ASSETS
Trade accounts receivable, net	10,482	9,879
Other current assets	(474)	(469)
Liabilities
Accounts payable	9,218	8,637
Equity
Retained earnings	$ 790	$ 773

New Revenue Standard Requirements Impact of Adoption on Consolidated Income Statement and Balance Sheet (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 29, 2018	Sep. 29, 2018	Jun. 30, 2018	Mar. 31, 2018	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016	Dec. 31, 2017
Revenues
Revenues	$ 1,182,351	$ 1,202,081	$ 1,182,786	$ 1,047,926	$ 1,051,592	$ 943,430	$ 870,434	$ 780,908	$ 4,615,144	$ 3,646,364	$ 3,167,634
Costs and expenses
Purchased transportation									3,569,961	2,805,109	2,415,663
Commissions to agents									378,002	297,410	264,205
Income taxes	16,889	19,304	20,095	16,880	4,759	17,490	22,689	18,868	73,168	63,806	82,107
Net income attributable to Landstar System, Inc. and subsidiary	68,256	$ 66,985	$ 62,523	$ 57,517	64,752	$ 42,443	$ 37,510	$ 32,383	255,281	177,088	137,350
ASSETS
Trade accounts receivable, net	691,604				631,164				691,604	631,164
Other current assets	16,287				14,394				16,287	14,394
Liabilities
Accounts payable	314,134				285,132				314,134	285,132
Equity
Retained earnings	1,841,279				1,611,158				1,841,279	1,611,158
Transportation Logistics
Revenues
Revenues									4,562,796	3,599,382	3,121,210
Insurance
Revenues
Revenues									52,348	46,982	$ 46,424
Calculated under Revenue Guidance in Effect before Topic 606
Costs and expenses
Purchased transportation									3,569,371
Commissions to agents									378,011
Income taxes									73,163
Net income attributable to Landstar System, Inc. and subsidiary									255,264
ASSETS
Trade accounts receivable, net	681,122				631,164				681,122	631,164		$ 641,043
Other current assets	16,761				14,394				16,761	14,394		13,925
Liabilities
Accounts payable	304,916				285,132				304,916	285,132		293,769
Equity
Retained earnings	1,840,489				$ 1,611,158				1,840,489	$ 1,611,158		1,611,931
Calculated under Revenue Guidance in Effect before Topic 606 \| Transportation Logistics
Revenues
Revenues									4,562,193
Calculated under Revenue Guidance in Effect before Topic 606 \| Insurance
Revenues
Revenues									52,348
Difference between Revenue Guidance in Effect before and after Topic 606 \| Accounting Standards Update 2014-09
Costs and expenses
Purchased transportation									590
Commissions to agents									(9)
Income taxes									5
Net income attributable to Landstar System, Inc. and subsidiary									17
ASSETS
Trade accounts receivable, net	10,482								10,482			9,879
Other current assets	(474)								(474)			(469)
Liabilities
Accounts payable	9,218								9,218			8,637
Equity
Retained earnings	$ 790								790			$ 773
Difference between Revenue Guidance in Effect before and after Topic 606 \| Transportation Logistics \| Accounting Standards Update 2014-09
Revenues
Revenues									$ 603

Quarterly Financial Data (Detail) - USD ($)
$ / shares in Units, $ in Thousands

3 Months Ended

12 Months Ended

Dec. 29, 2018

Sep. 29, 2018

Jun. 30, 2018

Mar. 31, 2018

Dec. 30, 2017

Sep. 30, 2017

Jul. 01, 2017

Apr. 01, 2017

Dec. 29, 2018

Dec. 30, 2017

Dec. 31, 2016

Schedule Of Quarterly Financial Data [Line Items]

Revenue

$ 1,182,351

$ 1,202,081

$ 1,182,786

$ 1,047,926

$ 1,051,592

$ 943,430

$ 870,434

$ 780,908

$ 4,615,144

$ 3,646,364

$ 3,167,634

Operating income

86,088

87,068

83,426

75,153

70,049

60,567

61,018

52,334

331,735

243,968

223,251

Income before income taxes

85,189

86,252

82,587

74,353

69,442

59,910

60,199

51,251

328,381

240,802

219,457

Income taxes

16,889

19,304

20,095

16,880

4,759

17,490

22,689

18,868

73,168

63,806

82,107

Net income

68,300

66,948

62,492

57,473

64,683

42,420

37,510

32,383

255,213

176,996

137,350

Less: Net income/loss attributable to noncontrolling interest

(37)

(31)

(44)

(69)

(23)

Net income attributable to Landstar System, Inc. and subsidiary

$ 68,256

$ 66,985

$ 62,523

$ 57,517

$ 64,752

$ 42,443

$ 37,510

$ 32,383

$ 255,281

$ 177,088

$ 137,350

Earnings per common share attributable to Landstar System, Inc. and subsidiary

$ 1.69

^[1]

$ 1.63

^[1]

$ 1.51

^[1]

$ 1.37

^[1]

$ 1.54

^[1]

$ 1.01

^[1]

$ 0.89

^[1]

$ 0.77

^[1]

$ 6.19

$ 4.22

$ 3.26

Diluted earnings per share attributable to Landstar System, Inc. and subsidiary

1.68

^[1]

1.63

^[1]

1.51

^[1]

1.37

^[1]

1.54

^[1]

1.01

^[1]

0.89

^[1]

0.77

^[1]

6.18

4.21

3.25

Dividends per common share

$ 0.165

$ 0.150

$ 1.60

$ 0.10

$ 0.09

$ 0.63

$ 1.88

$ 0.34

[1]	Due to the changes in the number of average common shares and common stock equivalents outstanding during the year, the sum of earnings per share amounts for each quarter do not necessarily sum in the aggregate to the earnings per share amounts for the full year.

Leases - Additional Information (Detail) - USD ($)	12 Months Ended
Leases - Additional Information (Detail) - USD ($)	Dec. 29, 2018	Dec. 30, 2017	Dec. 31, 2016
Leases Disclosure [Line Items]
Rent income, net of rent expense	$ 868,000	$ 1,419,000	$ 1,641,000

Minimum Lease Payments (Parenthetical) (Detail)	12 Months Ended
Minimum Lease Payments (Parenthetical) (Detail)	Dec. 29, 2018
Minimum
Capital Leases And Operating Leases [Line Items]
Capital leases, future minimum payments, interest included in payments, interest rate	2.10%
Maximum
Capital Leases And Operating Leases [Line Items]
Capital leases, future minimum payments, interest included in payments, interest rate	4.40%