RESTRICTED CASH AND INVESTMENTS (Tables)

9 Months Ended

Sep. 26, 2014

Restricted Cash and Investments [Abstract]

Schedule of restricted cash and investments

The following is a summary our Restricted cash and investments (in thousands):

	September 26, 2014		December 27, 2013
Cash collateral held by insurance carriers	$	22,643	$	23,747
Cash and cash equivalents held in Trust (1)	25,806		31,474
Investments held in Trust	92,699		86,678
Cash collateral backing letters of credit	1,864		1,864
Other (2)	9,269		10,795
Total restricted cash and investments	$	152,281	$	154,558

(1) Included in this amount is $0.9 million and $0.8 million of accrued interest at September 26, 2014 and December 27, 2013, respectively.

(2) Primarily consists of deferred compensation plan accounts, which are comprised of mutual funds.

Schedule of held-to-maturity investments

The following tables present fair value disclosures for our held-to-maturity investments, which are carried at amortized cost (in thousands):

	September 26, 2014
	Amortized Cost		Gross Unrealized Gain		Gross Unrealized Loss			Fair Value
Municipal debt securities	$	54,267	$	988	$	(86	)	$	55,169
Corporate debt securities	27,785		194		(145		)	27,834
Asset-backed securities	10,647		139		(38		)	10,748
	$	92,699	$	1,321	$	(269	)	$	93,751

	December 27, 2013
	Amortized Cost		Gross Unrealized Gain		Gross Unrealized Loss			Fair Value
Municipal debt securities	$	54,133	$	722	$	(398	)	$	54,457
Corporate debt securities	19,694		180		(294		)	19,580
Asset-backed securities	12,851		141		(89		)	12,903
	$	86,678	$	1,043	$	(781	)	$	86,940

Schedule of held-to-maturity investments by contractual maturity

The amortized cost and fair value by contractual maturity of our held-to-maturity investments are as follows (in thousands):

	September 26, 2014
	Amortized Cost		Fair Value
Due in one year or less	$	10,797	$	10,853
Due after one year through five years	41,358		41,874
Due after five years through ten years	40,544		41,024
	$	92,699	$	93,751