Document and Entity Information - USD ($) $ in Billions	12 Months Ended
Document and Entity Information - USD ($) $ in Billions	Dec. 30, 2018	Jan. 31, 2019	Jul. 01, 2018
Document and Entity Information [Abstract]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 30, 2018
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	FY
Trading Symbol	TBI
Entity Registrant Name	TrueBlue, Inc.
Entity Central Index Key	0000768899
Current Fiscal Year End Date	--12-30
Entity Well-Known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		40,074,000
Entity Public Float			$ 1.1

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Current assets:
Cash and cash equivalents	$ 46,988	$ 28,780
Accounts receivable, net of allowance for doubtful accounts of $5,026 and $4,344	355,373	374,273
Prepaid expenses, deposits and other current assets	22,141	20,605
Income tax receivable	5,325	4,621
Total current assets	429,827	428,279
Property and equipment, net	57,671	60,163
Restricted cash and investments	235,443	239,231
Deferred income taxes, net	4,388	3,783
Goodwill	237,287	226,694
Intangible assets, net	91,408	104,615
Workers' compensation claim receivables net of valuation allowance	44,915	45,048
Other assets, net	13,905	1,218
Total assets	1,114,844	1,109,031
Current liabilities:
Accounts payable and other accrued expenses	69,814	55,091
Accrued wages and benefits	77,089	76,894
Current portion of workers’ compensation claims reserve	76,421	77,218
Other current liabilities	2,202	3,216
Total current liabilities	225,526	212,419
Workers’ compensation claims reserve, less current portion	190,025	197,105
Long-term debt, less current portion	80,000	116,489
Long-term deferred compensation liabilities	21,747	21,866
Other long-term liabilities	6,107	6,305
Total liabilities	523,405	554,184
Commitments and contingencies
Shareholders’ equity:
Preferred stock, $0.131 par value, 20,000 shares authorized; No shares issued and outstanding	0	0
Common stock, no par value, 100,000 shares authorized; 40,054 and 41,098 shares issued and outstanding	1	1
Accumulated other comprehensive loss	(14,649)	(6,804)
Retained earnings	606,087	561,650
Total shareholders’ equity	591,439	554,847
Total liabilities and shareholders’ equity	$ 1,114,844	$ 1,109,031

CONSOLIDATED BALANCE SHEETS (Parentheticals) - USD ($) shares in Thousands, $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Allowance for doubtful accounts	$ 5,026	$ 4,344
Preferred stock, par value (in dollars per share)	$ 0.131	$ 0.131
Preferred stock, shares authorized	20,000	20,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0	$ 0
Common stock, shares authorized	100,000	100,000
Common stock, shares issued	40,054	41,098
Common stock, shares outstanding	40,054	41,098

CONSOLIDATED STATEMENTS OF OPERATIONS & COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Revenue from services	$ 2,499,207	$ 2,508,771	$ 2,750,640
Cost of services	1,833,607	1,874,298	2,070,922
Gross profit	665,600	634,473	679,718
Selling, general and administrative expense	550,632	510,794	546,477
Depreciation and amortization	41,049	46,115	46,692
Goodwill and intangible asset impairment charge	0	0	103,544
Income (loss) from operations	73,919	77,564	(16,995)
Interest expense	(4,881)	(5,494)	(7,166)
Interest and other income	6,625	5,480	3,821
Interest and other income (expense), net	1,744	(14)	(3,345)
Income (loss) before tax expense (benefit)	75,663	77,550	(20,340)
Income tax expense (benefit)	9,909	22,094	(5,089)
Net income (loss)	$ 65,754	$ 55,456	$ (15,251)
Net income (loss) per common share:
Basic (in dollars per share)	$ 1.64	$ 1.35	$ (0.37)
Diluted (in dollars per share)	$ 1.63	$ 1.34	$ (0.37)
Weighted average shares outstanding:
Basic (in shares)	39,985	41,202	41,648
Diluted (in shares)	40,275	41,441	41,648
Other comprehensive income (loss):
Total other comprehensive income (loss), net of tax	$ (6,320)	$ 4,629	$ 2,580
Comprehensive income (loss)	59,434	60,085	(12,671)
Foreign currency translation adjustment
Other comprehensive income (loss):
Foreign currency translation adjustment, net of tax	(6,320)	3,355	1,830
Unrealized gain on investments, net of tax
Other comprehensive income (loss):
Unrealized gain on investments, net of tax	$ 0	$ 1,274	$ 750

CONSOLIDATED STATEMENTS OF SHARHOLDERS' EQUITY CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) shares in Thousands, $ in Thousands	Total	Common stock	Retained earnings	Accumulated other comprehensive income
Beginning balance (in shares) at Dec. 25, 2015		42,024
Beginning balance at Dec. 25, 2015	$ 535,573	$ 1	$ 549,585	$ (14,013)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	(15,251)
Other comprehensive income (loss), net of tax	2,580			2,580
Purchases and retirement of common stock (in shares)		(332)
Purchases and retirement of common stock	(5,748)		(5,748)
Issuances under equity plans, including tax benefits (in shares)		445
Issuances under equity plans, including tax benefits	(1,338)		(1,338)
Stock-based compensation (in shares)		34
Stock-based compensation	9,363		9,363
Ending balance (in shares) at Jan. 01, 2017		42,171
Ending balance at Jan. 01, 2017	525,179	$ 1	536,611	(11,433)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	55,456
Other comprehensive income (loss), net of tax	4,629			4,629
Purchases and retirement of common stock (in shares)		(1,530)
Purchases and retirement of common stock	(36,680)		(36,680)
Issuances under equity plans, including tax benefits (in shares)		418
Issuances under equity plans, including tax benefits	(1,481)		(1,481)
Stock-based compensation (in shares)		39
Stock-based compensation	7,744		7,744
Change in accounting standard cumulative-effect adjustment	$ 0
Ending balance (in shares) at Dec. 31, 2017	41,098	41,098
Ending balance at Dec. 31, 2017	$ 554,847	$ 1	561,650	(6,804)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net income (loss)	65,754
Other comprehensive income (loss), net of tax	(6,320)			(6,320)
Purchases and retirement of common stock (in shares)		(1,371)
Purchases and retirement of common stock	(34,818)		(34,818)
Issuances under equity plans, including tax benefits (in shares)		299
Issuances under equity plans, including tax benefits	(1,900)		(1,900)
Stock-based compensation (in shares)		28
Stock-based compensation	13,876		13,876
Change in accounting standard cumulative-effect adjustment	$ (1,525)		1,525	(1,525)
Ending balance (in shares) at Dec. 30, 2018	40,054	40,054
Ending balance at Dec. 30, 2018	$ 591,439	$ 1	$ 606,087	$ (14,649)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Cash flows from operating activities:
Net income (loss)	$ 65,754	$ 55,456	$ (15,251)
Adjustments to reconcile net income (loss) to net cash provided by operating activities:
Depreciation and amortization	41,049	46,115	46,692
Goodwill and intangible asset impairment charge	0	0	103,544
Provision for doubtful accounts	10,042	6,808	8,308
Stock-based compensation	13,876	7,744	9,363
Deferred income taxes	(1,929)	2,440	(25,355)
Other operating activities	5,154	2,349	6,859
Changes in operating assets and liabilities, net of amounts acquired and divested:
Accounts receivable	11,640	(28,483)	112,785
Income tax receivable	(996)	14,875	9,450
Other assets	(12,928)	5,289	470
Accounts payable and other accrued expenses	2,855	(10,569)	(4,101)
Accrued wages and benefits	(1,447)	(2,888)	(7,313)
Workers’ compensation claims reserve	(7,877)	(1,048)	11,070
Other liabilities	499	2,046	4,182
Net cash provided by operating activities	125,692	100,134	260,703
Cash flows from investing activities:
Capital expenditures	(17,054)	(21,958)	(29,042)
Acquisition of businesses, net of cash acquired	(22,742)	0	(72,476)
Divestiture of business	10,587	0	0
Purchases of restricted investments	(12,941)	(50,601)	(42,648)
Maturities of restricted investments	21,635	20,157	17,244
Other	0	(1,979)	2,979
Net cash used in investing activities	(20,515)	(54,381)	(123,943)
Cash flows from financing activities:
Purchases and retirement of common stock	(34,818)	(36,680)	(5,748)
Net proceeds from employee stock purchase plans and stock options exercised	1,503	1,646	1,542
Common stock repurchases for taxes upon vesting of restricted stock	(3,404)	(3,127)	(2,851)
Net change in revolving credit facility	(15,900)	(16,607)	(105,579)
Payments on debt	(22,397)	(2,267)	(2,456)
Payment of contingent consideration at acquisition date fair value	0	(18,300)	0
Other	0	0	(29)
Net cash used in financing activities	(75,016)	(75,335)	(115,121)
Effect of exchange rate changes on cash, cash equivalents and restricted cash	(1,542)	191	1,772
Net change in cash, cash equivalents and restricted cash	28,619	(29,391)	23,411
Cash, cash equivalents and restricted cash, beginning of period	73,831	103,222	79,811
Cash, cash equivalents and restricted cash, end of period	102,450	73,831	103,222
Interest	4,373	3,811	4,083
Income taxes	12,898	4,593	10,312
Property, plant, and equipment purchased but not yet paid	1,553	375	1,471
Divestiture non-cash consideration	798	0	0
Non-cash acquisition adjustments	$ 0	$ 0	$ 3,783

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

12 Months Ended

Dec. 30, 2018

Accounting Policies [Abstract]

Significant Accounting Policies [Text Block]

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Description of business

TrueBlue, Inc. (the “company,” “TrueBlue,” “we,” “us” and “our”) is a leading provider of specialized workforce solutions that help clients achieve growth and improve productivity. We serve clients in a wide variety of industries through our PeopleReady segment which offers industrial staffing services, our PeopleManagement segment which offers contingent and productivity-based on-site industrial staffing services, and our PeopleScout segment which offers recruitment process outsourcing and managed service provider services. We are headquartered in Tacoma, Washington.

Basis of presentation

The consolidated financial statements include the accounts of TrueBlue and all of its wholly-owned subsidiaries. Intercompany balances and transactions have been eliminated in consolidation. The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Fiscal period end

The consolidated financial statements are presented on a 52/53-week fiscal year-end basis, with the last day of the fiscal year ending on the Sunday closest to the last day of December. In fiscal years consisting of 53 weeks, the final quarter will consist of 14 weeks while fiscal years consisting of 52 weeks, all quarters will consist of 13 weeks. The fiscal year ended 2016 included 53 weeks, with the 53rd week falling in our fourth quarter. All other years presented include 52 weeks.

Revenue recognition

We account for a contract when both parties to the contract have approved the contract, the rights of the parties are identified, payment terms are identified, the contract has commercial substance, and collectability of consideration is probable. Revenues are recognized over time using an output measure, as the control of the promised services is transferred to the client, in an amount that reflects the consideration we expect to be entitled to in exchange for those services. The majority of our contracts are short-term in nature as they are filling the temporary staffing needs of our clients, or include termination clauses that allow either party to cancel within a short notice period, without cause. Revenue includes billable travel and other reimbursable costs and are reported net of sales, use or other transaction taxes collected from clients and remitted to taxing authorities. Payment terms vary by client and the services offered, however we do not extend payment terms beyond one year. Substantially all of our contracts include payment terms of 90 days or less.

We primarily record revenue on a gross basis as a principal versus on a net basis as an agent on the Consolidated Statements of Operations and Comprehensive Income (Loss). We have determined that gross reporting as a principal is the appropriate treatment based upon the following key factors:


•	We maintain the direct contractual relationship with the client and are responsible for fulfilling the service promised to the client.


•	We demonstrate control over the services provided to our clients by being the employer of record for the individuals performing the service.


•	We establish our worker’s billing rate.

Contingent staffing

We recognize revenue for our PeopleReady and PeopleManagement contingent staffing services over time as services are performed in an amount that reflects the consideration we expect to be entitled to in exchange for our services, which is generally calculated as hours worked multiplied by the agreed-upon hourly bill rate. The client simultaneously receives and consumes the benefits of the services as they are provided. We do not incur costs to obtain our contingent staffing contracts. Costs are incurred to fulfill some contingent staffing contracts, however these costs are not material and are expensed as incurred.

Human resource outsourcing

We primarily recognize revenue for our PeopleScout outsourced recruitment of permanent employees over time in an amount that reflects the consideration we expect to be entitled to in exchange for our services. The client simultaneously receives and consumes the benefits of the services as they are provided. We do not incur costs to obtain our outsourced recruitment of permanent employees’ contracts. The costs to fulfill these contracts are not material and are expensed as incurred.

Unsatisfied performance obligations

As a practical expedient, we do not disclose the value of unsatisfied performance obligations for (i) contracts with an expected original duration of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed.

Cost of services

Cost of services refers to costs directly associated with the earning of revenue and primarily includes wages and related payroll taxes and workers’ compensation expenses. Cost of services also includes billable travel as well as other reimbursable and non-reimbursable expenses.

Advertising costs

Advertising costs consist primarily of print and other promotional activities. We expense advertisements as of the first date the advertisements take place. Advertising expenses included in selling, general and administrative expense were $8.1 million, $7.3 million and $7.8 million in fiscal 2018, 2017 and 2016, respectively.

Cash, cash equivalents and marketable securities

We consider all highly liquid instruments purchased with an original maturity of three months or less at date of purchase to be cash equivalents. Investments with original maturities greater than three months are classified as marketable securities. We do not buy and hold securities principally for the purpose of selling them in the near future. Our investment policy is focused on the preservation of capital, liquidity and return. From time to time, we may sell certain securities but the objective is not to generate profits on short-term differences in price. We manage our cash equivalents and marketable securities as a single portfolio of highly liquid securities.

Accounts receivable and allowance for doubtful accounts

Accounts receivable are recorded at the invoiced amount. We establish an allowance for doubtful accounts for estimated losses resulting from the failure of our clients to make required payments. The allowance for doubtful accounts is determined based on current collection efforts, historical collection trends, write-off experience, client credit risk and current economic data. The allowance for doubtful accounts is reviewed quarterly and represents our best estimate of the amount of probable credit losses. Past due balances are written off when it is probable the receivable will not be collected.

Restricted cash and investments

Cash and investments pledged as collateral and restricted to use for workers’ compensation insurance programs are included as restricted cash and investments on our Consolidated Balance Sheets. Our investments consist of highly-rated investment grade debt securities, which are rated A1/P1 or higher for short-term securities and A or higher for long-term securities, by nationally recognized rating organizations. We have the positive intent and ability to hold our restricted investments until maturity in accordance with our investment policy and, accordingly, all of our restricted investments are classified as held-to-maturity. In the event that an investment is downgraded, it is replaced with a highly-rated investment grade security. We review for impairment on a quarterly basis and do not consider temporary unrealized losses to be an impairment.

We have an agreement with American International Group, Inc. and the Bank of New York Mellon Corporation creating a trust (“Trust”), which holds the majority of our collateral obligations under existing workers’ compensation insurance policies. Placing the collateral in the Trust allows us to manage the investment of the assets and provides greater protection of those assets.

Fair value of financial instruments and investments

Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. For assets and liabilities recorded or disclosed at fair value on a recurring basis, we determine fair value based on the following:


•	Level 1: The carrying value of cash and cash equivalents and mutual funds approximates fair value because of the short-term nature of these instruments. Inputs are valued using quoted market prices in active markets for identical assets or liabilities.


•	Level 2: Inputs other than quoted prices in active markets for identical assets and liabilities are used. We use quoted prices for similar instruments in active markets or quoted prices or we estimate the fair value using a variety of valuation methodologies, which include observable inputs for comparable instruments and unobservable inputs.


•	Level 3: For assets and liabilities with unobservable inputs, we typically rely on management’s estimates of assumptions that market participants would use in pricing the asset or liability.

The carrying value of our cash and cash equivalents and restricted cash approximates fair value because of the short-term maturity of those instruments. We hold mutual funds classified as available-for-sale to support our deferred compensation liability, which are carried at fair value based on quoted market prices in active markets for identical assets. There are inherent limitations when estimating the fair value of financial instruments, and the fair values reported are not necessarily indicative of the amounts that would be realized in current market transactions.

The carrying value of our accounts receivable, accounts payable and other accrued expenses, and accrued wages and benefits approximates fair value due to their short-term nature. We also hold certain restricted investments which collateralize workers’ compensation programs and are classified as held-to-maturity and carried at amortized cost on our Consolidated Balance Sheets.

Certain items such as goodwill and other intangible assets are recognized or disclosed at fair value on a non-recurring basis. We determine the fair value of these items using level 3 inputs.

Property and equipment

Property and equipment are recorded at cost. We compute depreciation using the straight-line method over the estimated useful lives of the assets as follows:



	Years
Buildings	40
Computers and software	3 - 10
Furniture and equipment	3 - 10

Leasehold improvements are amortized over the shorter of the related non-cancelable lease term or their estimated useful lives.

Non-capital expenditures associated with opening new locations are expensed as incurred.

When property is retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss, net of proceeds, is reflected on the Consolidated Statements of Operations and Comprehensive Income (Loss).

Repairs and maintenance costs are charged directly to expense as incurred. Major renewals or replacements that substantially extend the useful life of an asset are capitalized and depreciated.

Costs associated with the acquisition or development of software for internal use are capitalized and amortized over the expected useful life of the software, from three to ten years. A subsequent addition, modification or upgrade to internal-use software is capitalized to the extent that it enhances the software’s functionality or extends its useful life. Software maintenance and training costs are expensed in the period incurred.

Leases

We conduct our branch office operations from leased locations. We also lease office spaces for our centralized support functions, vehicles and equipment. Many leases require payment of property taxes, insurance and common area maintenance, in addition to rent. The terms of our lease agreements generally range from three to five years, majority containing options to renew or cancel with 90 days notice.

Operating lease expense is included within selling, general and administrative expense on our Consolidated Statements of Operations and Comprehensive Income (Loss). For operating leases that contain predetermined fixed escalations of the minimum rent, we recognize the related rent expense on a straight-line basis from the date we take possession of the property to the end of the minimum lease term. We record any difference between the straight-line rent amounts and amounts payable under the leases as part of deferred rent, in accrued liabilities or long-term liabilities, as appropriate.

Cash or lease incentives received upon entering into certain operating leases (“tenant allowances”) are recognized on a straight-line basis as a reduction to rent from the date we take possession of the property through the end of the initial lease term. We record the unamortized portion of tenant allowances as a part of deferred rent, in accrued liabilities or long-term liabilities, as appropriate.

Intangible assets and other long-lived assets

Long-lived assets include property and equipment, and finite-lived intangible assets. These assets are tested for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable.

We have indefinite-lived intangible assets related to our Staff Management | SMX (“Staff Management”) and PeopleScout trade names. We test our trade names annually for impairment, and when indications of potential impairment exist.

Goodwill

We evaluate goodwill and indefinite-lived intangible assets for impairment on an annual basis as of the first day of our second quarter, or more frequently if an event occurs or circumstances change that would indicate impairment may exist. These events or circumstances could include a significant change in the business climate, operating performance indicators, competition, client engagement, legal factors or sale or disposition of a significant portion of a reporting unit. We monitor the existence of potential impairment indicators throughout the fiscal year.

Business combinations

We account for our business acquisitions using the acquisition method of accounting. The fair value of the net assets acquired and the results of the acquired business are included in the financial statements from the acquisition date forward. We are required to make estimates and assumptions that affect the reported amounts of assets and liabilities and results of operations during the reporting period. Estimates are used in accounting for, among other things, the fair value of acquired net operating assets, property and equipment, intangible assets, useful lives of property and equipment, and amortizable lives for acquired intangible assets. Any excess of the purchase consideration over the identified fair value of the assets and liabilities acquired is recognized as goodwill. Goodwill acquired in business combinations is assigned to the reporting unit(s) expected to benefit from the combination as of the acquisition date. We estimate the fair value of acquired assets and liabilities as of the date of the acquisition based on information available at that time. The valuation of these tangible and identifiable intangible assets and liabilities is subject to further management review and may change between the preliminary allocation and the final allocation.

All acquisition-related costs are expensed as incurred and recorded in selling, general and administrative expense on the Consolidated Statements of Operations and Comprehensive Income (Loss). Additionally, we recognize liabilities for anticipated restructuring costs that will be necessary due to the elimination of excess capacity, redundant assets or unnecessary functions, and record them as selling, general and administrative expense on the Consolidated Statements of Operations and Comprehensive Income (Loss).

Workers’ compensation claims reserves

We maintain reserves for workers’ compensation claims using actuarial estimates of the future cost of claims and related expenses. These estimates include claims that have been reported but not settled and claims that have been incurred but not reported. These reserves, which reflect potential liabilities to be paid in future periods based on estimated payment patterns, are discounted to estimated net present value using discount rates based on average returns of “risk-free” U.S. Treasury instruments, which are evaluated on a quarterly basis. We evaluate the reserves regularly throughout the year and make adjustments accordingly. If the actual cost of such claims and related expenses exceeds the amounts estimated, additional reserves may be required. Changes in reserve estimates are reflected on the Consolidated Statements of Operations and Comprehensive Income (Loss) in the period when the changes in estimates are made.

Our workers’ compensation reserves include estimated expenses related to claims above our self-insured limits (“excess claims”) and a corresponding receivable for the insurance coverage on excess claims based on the contractual policy agreements we have with insurance companies. We discount the liability and its corresponding receivable to its estimated net present value using the “risk-free” rates associated with the actuarially determined weighted average lives of our excess claims. When appropriate, based on our best estimate, we record a valuation allowance against the insurance receivable to reflect amounts that may not be realized.

Legal contingency reserves and regulatory liabilities

From time to time we are subject to compliance audits by federal, state and local authorities relating to a variety of regulations including wage and hour laws, taxes, workers’ compensation, immigration and safety. In addition, we are subject to legal proceedings in the ordinary course of our operations. We establish accruals for contingent legal and regulatory liabilities when management determines that it is probable that a legal claim will result in an adverse outcome and the amount of liability can be reasonably estimated. We evaluate our reserve regularly throughout the year and make adjustments as needed. If the actual outcome of these matters is different than expected, an adjustment is charged or credited to expense in the period the outcome occurs or the period in which the estimate changes.

Income taxes and related valuation allowance

We account for income taxes by recording taxes payable or receivable for the current year and deferred tax assets and liabilities for the future tax consequences of events that have been recognized in our financial statements or tax returns. These expected future tax consequences are measured based on provisions of tax law as currently enacted; the effects of future changes in tax laws are not anticipated. Future tax law changes, such as changes to the federal and state corporate tax rates and the mix of states and their taxable income, could have a material impact on our financial condition or results of operations. When appropriate, we record a valuation allowance against deferred tax assets to offset future tax benefits that may not be realized. In determining whether a valuation allowance is appropriate, we consider whether it is more likely than not that all or some portion of our deferred tax assets will not be realized, based in part upon management’s judgments regarding future events and past operating results. Based on that analysis, we have determined that a valuation allowance is appropriate for certain net operating losses and tax credits that we expect will not be utilized within the permitted carryforward periods as of December 30, 2018 and December 31, 2017.

A significant driver of fluctuations in our effective income tax rate is the Work Opportunity Tax Credit (“WOTC”). WOTC is designed to encourage hiring of workers from certain disadvantaged targeted categories, and is generally calculated as a percentage of wages over a twelve month period up to worker maximum by targeted category. Based on historical results and business trends, we estimate the amount of WOTC we expect to earn related to wages of the current year. However, the estimate is subject to variation because 1) a small percentage of our workers qualify for one or more of the many targeted categories; 2) the targeted categories are subject to different incentive credit rates and limitations; 3) credits fluctuate depending on economic conditions and qualified worker retention periods; and 4) state and federal offices can delay their credit certification processing and have inconsistent certification rates. We recognize additional prior year hiring credits if credits in excess of original estimates have been certified by government offices.

Deferred compensation plan

We offer a non-qualified defined contribution plan (the “Plan”) to eligible employees. Participating employees may elect to defer and contribute a portion of their eligible compensation. The Plan allows participants to direct their account based on the investment options determined by TrueBlue and offers discretionary matching contributions.

The current portion of the deferred compensation liability is included in other current liabilities on our Consolidated Balance Sheets. The total deferred compensation liability is largely offset by deferred compensation mutual funds classified as available-for-sale recorded in restricted cash and investments on our Consolidated Balance Sheets. These mutual funds are measured at fair value, with changes in market value recognized in selling, general and administrative expense on our Consolidated Statements of Operations and Comprehensive Income (Loss).

Stock-based compensation

Under various plans, officers, employees and non-employee directors have received or may receive grants of stock, restricted stock awards, performance share units or options to purchase common stock. We also have an employee stock purchase plan ("ESPP").

Compensation expense for restricted stock awards and performance share units is generally recognized on a straight-line basis over the vesting period, based on the stock’s fair market value on the grant date. For restricted stock and performance share unit grants issued with performance conditions, compensation expense is recognized over each vesting period based on assessment of the likelihood of meeting these conditions. We recognize compensation expense for only the portion of restricted stock and performance share units that is expected to vest, rather than record forfeitures when they occur. If the actual number of forfeitures differs from those estimated by management, additional adjustments to compensation expense may be required in the future periods.

Foreign currency

Our consolidated financial statements are reported in U.S. dollars. Assets and liabilities of international subsidiaries with non-U.S. dollar functional currencies are translated to U.S. dollars at the exchange rates in effect on the balance sheet date. Revenues and expenses for each subsidiary are translated to U.S. dollars using a weighted average rate for the relevant reporting period. Translation adjustments resulting from this process are included, net of tax, in other comprehensive income (“OCI”), when applicable. Currency gains and losses on intercompany loans with international subsidiaries are included, net of tax, in OCI.

Purchases and retirement of our common stock

We purchase our common stock under a program authorized by our Board of Directors. Under applicable Washington State law, shares purchased are not displayed separately as treasury stock on the Consolidated Balance Sheets and are treated as authorized but unissued shares. It is our accounting policy to first record these purchases as a reduction to our common stock account. Once the common stock account has been reduced to a nominal balance, remaining purchases are recorded as a reduction to our retained earnings. Furthermore, activity in our common stock account related to stock-based compensation is also recorded to retained earnings until such time as the reduction to retained earnings due to stock repurchases has been recovered.

Net income (loss) per share

Basic net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted net income per share is calculated by dividing net income by the weighted average number of common shares and potential common shares outstanding during the period. Potential common shares include the dilutive effects of vested and non-vested restricted stock, performance share units and shares issued under the ESPP, except where their inclusion would be anti-dilutive.

Anti-dilutive shares primarily include non-vested restricted stock and performance share units for which the sum of the assumed proceeds, including unrecognized compensation expense, exceeds the average stock price during the periods presented. Anti-dilutive shares associated with our stock options relate to those stock options with an exercise price higher than the average market value of our stock during the periods presented.

Use of estimates

Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Estimates in our financial statements include, but are not limited to, purchase accounting, allowance for doubtful accounts, estimates for asset and goodwill impairments, stock-based performance awards, assumptions underlying self-insurance reserves, contingent legal and regulatory liabilities, and the potential outcome of future tax consequences of events that have been recognized in the financial statements. Actual results and outcomes may differ from these estimates and assumptions.

Recently adopted accounting standards

Stock compensation

In May 2017, the Financial Accounting Standing Board (“FASB”) issued guidance to provide clarity and reduce diversity in practice when accounting for a change to the terms or conditions of share-based payment awards. The objective was to reduce the scope of transactions that would require modification accounting. Disclosure requirements remain unchanged. This amended guidance was effective for our fiscal years and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue), with early adoption permitted. We adopted this guidance for our fiscal first quarter of 2018. The adoption of the new standard did not have a material impact on our financial statements.

Business combinations

In January 2017, the FASB issued guidance clarifying the definition of a business, which revises the definition of a business and provides new guidance in evaluating when a set of transferred assets and activities is a business. This guidance was effective for fiscal years and interim periods beginning December 15, 2017 (Q1 2018 for TrueBlue) on a prospective basis. This standard did not have a material impact on our financial statements.

Restricted cash and cash equivalents

In November 2016, the FASB issued guidance to amend the presentation of restricted cash and restricted cash equivalents on the statement of cash flows. The standard requires restricted cash and restricted cash equivalents be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This amended guidance was effective for fiscal years and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue). We adopted this guidance for our fiscal first quarter of 2018 using the retrospective transition method. Accordingly, the change in restricted cash and cash equivalents is no longer segregated on our Consolidated Statements of Cash Flows, and the $21.5 million and $19.8 million previously presented in the investing section for the years ended December 31, 2017 and January 1, 2017, respectively, are now included when reconciling the beginning-of-period and end-of-period cash, cash equivalents and restricted cash shown on our Consolidated Statements of Cash Flows.

Accounting for income taxes - intra-entity asset transfers

In October 2016, the FASB issued guidance on the accounting for income tax effects of intercompany sales or transfers of assets other than inventory. The guidance requires entities to recognize the income tax impact of an intra-entity sale or transfer of an asset other than inventory when the sale or transfer occurs, rather than when the asset has been sold to an outside party. This guidance was effective for fiscal years and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue). The guidance requires a modified retrospective application with a cumulative catch-up adjustment to opening retained earnings. We adopted this guidance for our fiscal first quarter of 2018. The adoption of the new standard did not have a material impact on our financial statements.

Statement of cash flows classification

In August 2016, the FASB issued guidance relating to how certain cash receipts and cash payments should be presented and classified in the statement of cash flows. The update was intended to reduce the existing diversity in practice. The amended guidance was effective for fiscal years, and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue). We adopted this guidance for our fiscal first quarter of 2018. The adoption of the new standard did not have an impact on our financial statements.

Financial instruments – recognition, measurement, presentation, and disclosure

In January 2016, the FASB issued guidance on the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. The guidance was effective for annual and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue). Early adoption of the amendments in the guidance was not permitted, with limited exceptions. The guidance required a cumulative-effect adjustment be made to reclassify unrealized gains and losses related to available-for-sale equity securities from accumulated other comprehensive income, to retained earnings as of the beginning of the fiscal year of adoption. We adopted this guidance as of the first day of our fiscal first quarter of 2018 and reclassified from accumulated other comprehensive loss to retained earnings, $1.5 million in unrealized gains, net of tax on available-for-sale equity securities. Beginning in Q1 2018, change in market value for our available-for-sale equity securities is included in selling, general and administrative expense on our Consolidated Statements of Operation and Comprehensive Income (Loss).

Revenue from contracts with customers

In May 2014, the FASB issued guidance outlining a single comprehensive model for accounting for revenue arising from contracts with clients, which supersedes the previous revenue recognition accounting guidance. The guidance was effective for annual and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue). This guidance required an entity to recognize revenue when it transfers promised goods or services to clients in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. We adopted this new guidance as of January 1, 2018 using the modified retrospective transition method. Results for reporting periods beginning after January 1, 2018 are presented under the new revenue recognition guidance, while prior period amounts were not adjusted and continue to be reported in accordance with previous accounting guidance. The adoption of this new guidance did not have a material impact on our consolidated financial statements as of the adoption date, or for the year ended December 30, 2018, except for expanded disclosures.

Recently issued accounting pronouncements not yet adopted

Intangibles-goodwill and other-internal-use software

In August 2018, the FASB issued guidance on accounting for implementation costs incurred in a cloud computing arrangement that is a service contract. This new standard is intended to reduce complexity for the accounting for costs of implementing a cloud computing service arrangement. The standard aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). Currently, we expense internal development labor as incurred. The new guidance will require those costs to be capitalized with the related amortization recorded in selling, general and administrative expense. In addition, capitalized development costs are required to be recorded as a prepaid asset (other asset) rather than a fixed asset, and license fees incurred during the development period should be expensed as incurred. We intend to early adopt the standard prospectively in Q1 2019, which will not have an impact on our consolidated financial statements.

Leases

In February 2016, the FASB issued guidance on lease accounting. The new guidance will continue to classify leases as either finance or operating, but will result in the lessee recognizing most operating leases on the balance sheet as right-of-use assets and lease liabilities. This guidance is effective for annual and interim periods beginning after December 15, 2018 (Q1 2019 for TrueBlue), with early adoption permitted. In July 2018, the FASB amended the standard to provide transition relief for comparative reporting, allowing companies to adopt the provisions of the new standard using a modified retrospective transition method on the adoption date, with a cumulative-effect adjustment to retained earnings recorded on the date of adoption. We have elected to adopt the standard using the transition relief provided in the July amendment. In preparation for adoption of the standard, we have implemented internal controls and key system functionality to enable the preparation of financial information.

We expect adoption of the standard to result in the recognition of operating lease right-of-use assets of approximately $33 million and corresponding lease liabilities of approximately $34 million as of the first day of our fiscal first quarter in 2019. The difference between the right-of-use asset and lease liability relates to the existing deferred rent liability associated with the leases to be capitalized. The existing deferred rent liability, which is the difference between the straight-line lease expense and cash paid, will reduce the right-of-use asset, upon adoption. Our accounting for capital leases will remain substantially unchanged. Adoption of the standard will not have a material impact on our Consolidated Statements of Operation and Comprehensive Income (Loss).

Financial instruments – credit losses

In June 2016, the FASB issued guidance on accounting for credit losses on financial instruments. This guidance sets forth a current expected credit loss model, which requires measurement of all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This guidance replaces the incurred loss impairment methodology under current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. We will be required to use a forward-looking expected credit loss model for accounts receivables, loans, and other financial instruments. Credit losses relating to available-for-sale debt securities will also be recorded through an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. This guidance is effective for annual and interim periods beginning after December 15, 2019 (Q1 2020 for TrueBlue) with early adoption permitted no sooner than Q1 2019. A modified retrospective approach is required for all investments, except debt securities for which an other-than-temporary impairment had been recognized prior to the effective date, which will require a prospective transition approach. We plan to adopt this guidance on the effective date and are currently evaluating the impact of this standard on our consolidated financial statements, including accounting policies, processes and systems.

Other

Other accounting standards that have been issued by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption.

REVENUE RECOGNITION REVENUE RECOGNITION

12 Months Ended

Dec. 30, 2018

Revenue Recognition [Abstract]

REVENUE RECOGNITION

The following table presents our revenue disaggregated by major source:



	Year ended				December 30, 2018
(in thousands)	PeopleReady		PeopleManagement		PeopleScout		Consolidated
Revenue from services:
Contingent staffing	$	1,522,076	$	728,254	$	—	$	2,250,330
Human resource outsourcing	—		—		248,877		248,877
Total company	$	1,522,076	$	728,254	$	248,877	$	2,499,207

ACQUISITIONS AND DIVESTITURE

12 Months Ended

Dec. 30, 2018

Business Combinations [Abstract]

Acquisitions

ACQUISITIONS AND DIVESTITURE

2018 acquisition

Effective June 12, 2018, we acquired all of the outstanding equity interests of TMP Holdings LTD (“TMP”), through PeopleScout, for a cash purchase price of $22.7 million, net of cash acquired of $7.0 million. TMP is a mid-sized recruitment process outsourcing (“RPO”) and employer branding service provider operating in the United Kingdom. This acquisition increases our ability to win multi-continent engagements by adding a physical presence in Europe, referenceable clients and employer branding capabilities.

We incurred acquisition and integration-related costs of $2.7 million for the year ended December 30, 2018, which are included in selling, general and administrative expense on the Consolidated Statements of Operations and Comprehensive Income (Loss) and cash flows from operating activities on the Consolidated Statements of Cash Flows for the year ended December 30, 2018.

The following table reflects our final allocation of the purchase price, net of cash acquired, to the fair value of the assets acquired and liabilities assumed:



(in thousands)	Purchase price allocation
Cash purchase price, net of cash acquired	$	22,742
Purchase price allocated as follows:
Accounts receivable	$	9,770
Prepaid expenses, deposits and other current assets	337
Property and equipment	435
Customer relationships	6,286
Trade names/trademarks	1,738
Total assets acquired	18,566
Accounts payable and other accrued expenses	9,139
Accrued wages and benefits	1,642
Income tax payable	205
Deferred income tax liability	1,444
Total liabilities assumed	12,430
Net identifiable assets acquired	6,136
Goodwill (1)	16,606
Total consideration allocated	$	22,742

(1) Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new clients and future cash flows after the acquisition of TMP, and is non-deductible for income tax purposes.

Intangible assets include identifiable intangible assets for customer relationships and trade names/trademarks. We estimated the fair value of the acquired identifiable intangible assets, which are subject to amortization, using the income approach.

The following table sets forth the components of identifiable intangible assets, their estimated fair values and useful lives as of June 12, 2018:



(in thousands, except for estimated useful lives, in years)	Estimated fair value		Estimated useful life in years
Customer relationships	$	6,286	3,7
Trade names/trademarks	1,738		14
Total acquired identifiable intangible assets	$	8,024

The acquired assets and assumed liabilities of TMP are included on our Consolidated Balance Sheet as of December 30, 2018, and the results of its operations and cash flows are reported on our Consolidated Statements of Operations and Comprehensive Income (Loss) and Consolidated Statements of Cash Flows for the period from June 12, 2018 to December 30, 2018. The amount of revenue from TMP included on our Consolidated Statements of Operations and Comprehensive Income (Loss) was $31.0 million from the acquisition date to December 30, 2018. The acquisition of TMP was not material to our consolidated results of operations and as such, pro forma financial information was not required.

2018 divestiture

Effective March 12, 2018, we divested substantially all the assets and certain liabilities of PlaneTechs, LLC (“PlaneTechs”) for a purchase price of $11.4 million, of which $8.5 million was paid in cash, and $1.6 million in a note receivable, with monthly principal payments of $0.1 million, which began in April 2018. The outstanding balance is included in prepaid expenses, deposits and other current assets on the Consolidated Balance Sheets. The remaining purchase price balance consists of the preliminary working capital adjustment, which is included in prepaid expenses, deposits and other current assets on the Consolidated Balance Sheets. The company recognized a pre-tax gain on the divestiture of $0.7 million, which is included in interest and other income on the Consolidated Statements of Operations and Comprehensive Income (Loss) for the year ended December 30, 2018. Fiscal first quarter revenue through the closing date of the divestiture for the PlaneTechs business of $8.0 million was reported in the PeopleManagement reportable segment.

The divestiture of PlaneTechs did not represent a strategic shift with a major effect on the company’s operations and financial results and, therefore was not reported as discontinued operations in the Consolidated Balance Sheets or Consolidated Statements of Operations and Comprehensive Income (Loss) for the periods presented.

2016 acquisition

Effective January 4, 2016, we acquired certain assets and assumed certain liabilities of the RPO business of Aon Hewitt for a cash purchase price of $72.5 million, net of the final working capital adjustment. We amended our existing credit facility to temporarily increase the borrowing capacity by $30.0 million, which was used to fund the acquisition. The RPO business of Aon Hewitt broadened our PeopleScout RPO services and has been fully integrated into our PeopleScout reportable segment.

We incurred acquisition and integration-related costs of $6.6 million in connection with the acquisition of the RPO business of Aon Hewitt, which are included in selling, general and administrative expense on the Consolidated Statements of Operations and Comprehensive Income (Loss) and cash flows from operating activities on the Consolidated Statements of Cash Flows for the year ended January 1, 2017.

The following table reflects our final allocation of the purchase price:



(in thousands)	Purchase price allocation
Cash purchase price, net of working capital adjustment	$	72,476
Purchase price allocated as follows:
Accounts receivable	$	12,272
Prepaid expenses, deposits and other current assets	894
Customer relationships	34,900
Technologies	400
Total assets acquired	48,466
Accrued wages and benefits	1,025
Other long-term liabilities	456
Total liabilities assumed	1,481
Net identifiable assets acquired	46,985
Goodwill (1)	25,491
Total consideration allocated	$	72,476


(1)	Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new clients and future cash flows after the acquisition of the RPO business of Aon Hewitt. Goodwill is deductible for income tax purposes over 15 years as of January 4, 2016.

Intangible assets include identifiable intangible assets for customer relationships and developed technologies. We estimated the fair value of the acquired identifiable intangible assets, which are subject to amortization, using the income approach for customer relationships and the cost approach for developed technologies. No residual value was estimated for any of the intangible assets.

The following table sets forth the components of identifiable intangible assets and their estimated useful lives as of January 4, 2016:



(in thousands, except for estimated useful lives, in years)	Estimated fair value		Estimated useful lives in years
Customer relationships	$	34,900	9
Technologies	400		3
Total acquired identifiable intangible assets	$	35,300

The amount of revenue from the RPO business of Aon Hewitt included on our Consolidated Statements of Operations and Comprehensive Income (Loss) was $66.5 million for the period from the acquisition date to January 1, 2017. The acquired operations have been fully integrated with our existing PeopleScout operations.

The acquisition of the RPO business of Aon Hewitt was not material to our consolidated results of operations and as such, pro forma financial information was not required.

FAIR VALUE MEASUREMENT

12 Months Ended

Dec. 30, 2018

Fair Value Disclosures [Abstract]

FAIR VALUE MEASUREMENT

Assets and liabilities measured at fair value on a recurring basis

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



	December 30, 2018
(in thousands)	Total fair value		Quoted prices in active markets for identical assets (level 1)		Significant other observable inputs (level 2)		Significant unobservable inputs (level 3)
Financial assets:
Cash and cash equivalents	$	46,988	$	46,988	$	—	$	—
Restricted cash and cash equivalents	55,462		55,462		—		—
Cash, cash equivalents and restricted cash (1)	$	102,450	$	102,450	$	—	$	—

Deferred compensation mutual funds classified as available-for-sale	$	23,363	$	23,363	$	—	$	—

Municipal debt securities	$	76,690	$	—	$	76,690	$	—
Corporate debt securities	75,432		—		75,432		—
Agency mortgage-backed securities	2,531		—		2,531		—
U.S. government and agency securities	988		—		988		—
Restricted investments classified as held-to-maturity	$	155,641	$	—	$	155,641	$	—



	December 31, 2017
(in thousands)	Total fair value		Quoted prices in active markets for identical assets (level 1)		Significant other observable inputs (level 2)		Significant unobservable inputs (level 3)
Financial assets:
Cash and cash equivalents	$	28,780	$	28,780	$	—	$	—
Restricted cash and cash equivalents	45,051		45,051		—		—
Cash, cash equivalents and restricted cash (1)	$	73,831	$	73,831	$	—	$	—

Deferred compensation mutual funds classified as available-for-sale	$	22,428	$	22,428	$	—	$	—

Municipal debt securities	$	83,366	$	—	$	83,366	$	—
Corporate debt securities	83,791		—		83,791		—
Agency mortgage-backed securities	4,062		—		4,062		—
U.S. government and agency securities	1,019		—		1,019		—
Restricted investments classified as held-to-maturity	$	172,238	$	—	$	172,238	$	—


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

There were no material transfers between level 1, level 2 and level 3 of the fair value hierarchy during the years ended December 30, 2018 and December 31, 2017.

Assets measured at fair value on a nonrecurring basis

We measure certain non-financial assets on a non-recurring basis, including goodwill and certain intangible assets. As a result of those measurements, we recognized impairment charges of $103.5 million during the year ended January 1, 2017, as follows:



	January 1, 2017
(in thousands)	Total fair value		Quoted prices in active markets for identical assets (level 1)		Significant other observable inputs (level 2)		Significant unobservable inputs (level 3)		Total impairment loss
Goodwill	$	42,629	$	—	$	—	$	42,629	$	(65,869	)
Customer relationships	11,100		—		—		11,100		(28,900		)
Trade names/trademarks	3,600		—		—		3,600		(8,775		)
Total	$	57,329	$	—	$	—	$	57,329	$	(103,544	)

Goodwill, finite-lived customer relationships, finite-lived trade names/trademarks intangible assets and indefinite-lived trade names/trademarks intangible assets with a total carrying value of $160.8 million were written down to their fair value of $57.3 million, resulting in an impairment charge of $103.5 million, which was recorded in earnings for the year ended January 1, 2017.

There were no goodwill or intangible asset impairment charges recorded during fiscal 2018 or 2017.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

RESTRICTED CASH AND INVESTMENTS

12 Months Ended

Dec. 30, 2018

Restricted Cash and Investments [Abstract]

RESTRICTED CASH AND INVESTMENTS

The following is a summary of the carrying value of our restricted cash and investments:



(in thousands)	December 30, 2018		December 31, 2017
Cash collateral held by insurance carriers	$	24,182	$	22,926
Restricted cash and cash equivalents	28,021		16,113
Restricted investments classified as held-to-maturity	156,618		171,752
Deferred compensation mutual funds, classified as available-for-sale	23,363		22,428
Other restricted cash and cash equivalents	3,259		6,012
Total restricted cash and investments	$	235,443	$	239,231

Held-to-maturity

Restricted cash and investments include collateral that has been provided or pledged to insurance carriers for workers’ compensation and state workers’ compensation programs. Our insurance carriers and certain state workers’ compensation programs require us to collateralize a portion of our workers’ compensation obligation. The collateral typically takes the form of cash and cash equivalents and highly rated investment grade securities, primarily in debt and asset-backed securities. The majority of our collateral obligations are held in a trust at the Bank of New York Mellon (“Trust”).

The amortized cost and estimated fair value of our held-to-maturity investments held in trust, aggregated by investment category as of December 30, 2018 and December 31, 2017, were as follows:



	December 30, 2018
(in thousands)	Amortized cost		Gross unrealized gain		Gross unrealized loss			Fair value
Municipal debt securities	$	76,750	$	456	$	(516	)	$	76,690
Corporate debt securities	76,310		30		(908		)	75,432
Agency mortgage-backed securities	2,559		5		(33		)	2,531
U.S. government and agency securities	999		—		(11		)	988
	$	156,618	$	491	$	(1,468	)	$	155,641



	December 31, 2017
(in thousands)	Amortized cost		Gross unrealized gain		Gross unrealized loss			Fair value
Municipal debt securities	$	82,770	$	974	$	(378	)	$	83,366
Corporate debt securities	83,916		309		(434		)	83,791
Agency mortgage-backed securities	4,066		22		(26		)	4,062
U.S. government and agency securities	1,000		19		—			1,019
	$	171,752	$	1,324	$	(838	)	$	172,238

The estimated fair value and gross unrealized losses of all investments classified as held-to-maturity, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position as of December 30, 2018 and December 31, 2017, were as follows:



	December 30, 2018
	Less than 12 months					12 months or more					Total
(in thousands)	Estimated fair value		Unrealized losses			Estimated fair value		Unrealized losses			Estimated fair value		Unrealized losses
Municipal debt securities	$	12,803	$	(74	)	$	22,638	$	(442	)	$	35,441	$	(516	)
Corporate debt securities	22,567		(277		)	44,463		(631		)	67,030		(908		)
Agency mortgage-backed securities	385		—			1,375		(33		)	1,760		(33		)
U.S. government and agency securities	988		(11		)	—		—			988		(11		)
Total held-to-maturity investments	$	36,743	$	(362	)	$	68,476	$	(1,106	)	$	105,219	$	(1,468	)



	December 31, 2017
	Less than 12 months					12 months or more					Total
(in thousands)	Estimated fair value		Unrealized losses			Estimated fair value		Unrealized losses			Estimated fair value		Unrealized losses
Municipal debt securities	$	23,078	$	(124	)	$	9,631	$	(254	)	$	32,709	$	(378	)
Corporate debt securities	48,952		(311		)	10,081		(123		)	59,033		(434		)
Agency mortgage-backed securities	1,362		(10		)	888		(16		)	2,250		(26		)
Total held-to-maturity investments	$	73,392	$	(445	)	$	20,600	$	(393	)	$	93,992	$	(838	)

The total number of held-to-maturity securities that had unrealized losses as of December 30, 2018 and December 31, 2017 were 93 and 83, respectively. The unrealized losses were the result of interest rate increases. Since the decline in estimated fair value is attributable to changes in interest rates and not credit quality, and the company has the intent and ability to hold these debt securities until recovery of amortized cost or maturity, the company does not consider these investments other than temporarily impaired.

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



	December 30, 2018
(in thousands)	Amortized cost		Fair value
Due in one year or less	$	27,158	$	27,014
Due after one year through five years	86,606		86,107
Due after five years through ten years	42,854		42,520
	$	156,618	$	155,641

Actual maturities may differ from contractual maturities because the issuers of certain debt securities have the right to call or prepay their obligations without penalty. We have no significant concentrations of counterparties in our held-to-maturity investment portfolio.

Available-for-sale

We hold mutual funds classified as available-for-sale to support our deferred compensation liability. Unrealized losses of $3.4 million, related to equity investments still held at December 30, 2018, were included in selling, general and administrative expense on the Consolidated Statements of Operations and Comprehensive Income (Loss) for the year ended December 30, 2018.

PROPERTY AND EQUIPMENT, NET

12 Months Ended

Dec. 30, 2018

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT, NET

Property and equipment are stated at cost and consist of the following:



(in thousands)	December 30, 2018			December 31, 2017
Buildings and land	$	41,300		$	37,672
Computers and software	154,724			149,835
Furniture and equipment	16,632			15,527
Construction in progress	8,350			7,157
Gross property and equipment	221,006			210,191
Less accumulated depreciation	(163,335		)	(150,028		)
Property and equipment, net	$	57,671		$	60,163

Capitalized software costs, net of accumulated depreciation, were $19.4 million and $21.9 million as of December 30, 2018 and December 31, 2017, respectively, excluding amounts in construction in progress. Construction in progress consists primarily of purchased and internally-developed software.

Depreciation expense of property and equipment totaled $20.3 million, $24.7 million and $21.6 million for the years ended December 30, 2018, December 31, 2017 and January 1, 2017, respectively.

GOODWILL AND INTANGIBLE ASSETS

12 Months Ended

Dec. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Intangible Assets

GOODWILL AND INTANGIBLE ASSETS

Goodwill

The following table reflects changes in the carrying amount of goodwill during the period by reportable segments:



(in thousands)	PeopleReady			PeopleManagement			PeopleScout			Total company
Balance at January 1, 2017
Goodwill before impairment	$	106,304		$	100,146		$	129,852		$	336,302
Accumulated impairment loss	(46,210		)	(50,700		)	(15,169		)	(112,079		)
Goodwill, net	60,094			49,446			114,683			224,223

Foreign currency translation	—			—			2,471			2,471

Balance at December 31, 2017
Goodwill before impairment	106,304			100,146			132,323			338,773
Accumulated impairment loss	(46,210		)	(50,700		)	(15,169		)	(112,079		)
Goodwill, net	60,094			49,446			117,154			226,694

Divested goodwill before impairment (1)	—			(19,054		)	—			(19,054		)
Divested accumulated impairment loss (1)	—			17,000			—			17,000
Acquired goodwill (2)	—			—			16,606			16,606
Foreign currency translation	—			—			(3,959		)	(3,959		)

Balance at December 30, 2018
Goodwill before impairment	106,304			81,092			144,970			332,366
Accumulated impairment loss	(46,210		)	(33,700		)	(15,169		)	(95,079		)
Goodwill, net	$	60,094		$	47,392		$	129,801		$	237,287


(1)	Effective March 12, 2018, we entered divested our PlaneTechs business. As a result of this divestiture, we eliminated the remaining goodwill balance of the PlaneTechs business, which was a part of our PeopleManagement reportable segment. For additional information, see Note 3: Acquisitions and Divestiture.


(2)	Effective June 12, 2018, we acquired TMP Holdings LTD, through PeopleScout. Accordingly, the goodwill associated with the acquisition has been assigned to our PeopleScout reportable segment based on our final purchase price allocation. For additional information, see Note 3: Acquisitions and Divestiture.

Intangible assets

Finite-lived intangible assets

The following table presents our purchased finite-lived intangible assets:



	December 30, 2018							December 31, 2017
(in thousands)	Gross carrying amount		Accumulated amortization			Net carrying amount		Gross carrying amount		Accumulated amortization			Net carrying amount
Finite-lived intangible assets (1):
Customer relationships	$	153,704	$	(70,887	)	$	82,817	$	148,114	$	(53,801	)	$	94,313
Trade names/trademarks	2,580		(1,069		)	1,511		4,149		(3,736		)	413
Non-compete agreements	—		—			—		1,400		(1,377		)	23
Technologies	9,800		(8,720		)	1,080		17,500		(13,588		)	3,912
Total finite-lived intangible assets	$	166,084	$	(80,676	)	$	85,408	$	171,163	$	(72,502	)	$	98,661


(1)	Excludes assets that are fully amortized.

Finite-lived intangible assets include customer relationships and trade names/trademarks of $6.3 million and $1.7 million, respectively, as of the acquisition date, based on our final purchase price allocation relating to our acquisition of TMP Holdings LTD. For additional information, see Note 3: Acquisitions and Divestiture.

Amortization expense of our finite-lived intangible assets was $20.8 million, $21.4 million and $25.1 million for the years ended December 30, 2018, December 31, 2017 and January 1, 2017, respectively.

The following table provides the estimated future amortization of finite-lived intangible assets as of December 30, 2018:



(in thousands)
2019	$	18,986
2020	17,354
2021	14,049
2022	13,201
2023	11,593
Thereafter	10,225
Total future amortization	$	85,408

Indefinite-lived intangible assets

We also held indefinite-lived trade names/trademarks of $6.0 million as of December 30, 2018 and December 31, 2017.

Impairments

There were no goodwill or intangible asset impairment charges recorded during fiscal 2018 or 2017.

2016 impairments

We performed our annual goodwill impairment analysis as of the first day of our second quarter of fiscal 2016. This analysis required significant judgments, including estimation of future cash flows, which is dependent on internal forecasts, estimation of the long-term rate of growth for our business, estimation of the useful life over which cash flows will occur and determination of our weighted average cost of capital, which is risk-adjusted to reflect the specific risk profile of the reporting unit being tested. The weighted average cost of capital used in our most recent annual impairment test was risk-adjusted to reflect the specific risk profile of the reporting units and ranged from 12.0% to 17.0%.

As a result of our test we recorded a goodwill impairment charge of $65.9 million relating to the Staff Management, PlaneTechs and hrX reporting units as follows:

•

Staff Management: In April 2016, we were notified by our former largest client of its plans to reduce the use of contingent labor and realign its contingent labor vendors for warehousing. Our former largest client announced it would be reducing the use of our services for its warehouse fulfillment centers in the United States and focusing our services on its planned expansion of distribution service sites to a national network for delivery direct to the client.


◦	Goodwill impairment - We estimated that the change in scope of our services would decrease revenues by approximately $125 million compared to the prior year. As a result, we lowered our future expectations, which resulted in a goodwill impairment charge of $33.7 million.

◦

Intangible asset impairment - The significant decrease in scope of services by our former largest client required us to lower our future expectations, which was the primary trigger of an impairment charge to our acquired customer relationships intangible asset of $28.9 million and indefinite-lived intangible assets trade name of $4.5 million. Considerable management judgment was necessary to determine key assumptions, including projected revenue, royalty rates, and an appropriate discount rate of 13.0% for the customer relationships intangibles asset and 17.0% for the indefinite-lived trade-name. In addition, we utilized the relief from royalty method to determine the fair value of Staff Management’s indefinite-lived trade name using a royalty rate of 10.0%.

•

PlaneTechs: Revenue declined significantly compared to fiscal 2015 as large projects were completed for a major aviation client and its supply chain and anticipated projects did not occur to the extent expected. PlaneTechs had been diversifying from providing services to one primary client without offsetting growth in the broader aviation and transportation marketplace. As a result of significantly underperforming against expectations and increased future uncertainty, we lowered our future expectations, which resulted in a goodwill impairment charge of $17.0 million.

•

hrX: Sales of this service line included our internally developed applicant tracking software (“ATS”). ATS sales and prospects underperformed against our expectations. As a result of underperforming against our expectations and increased future uncertainty in client demand, we lowered our future expectations, which resulted in a goodwill impairment charge of $15.2 million. Note, our PeopleScout and hrX service lines were combined during fiscal 2016 and now represent a single operating segment (PeopleScout).

Spartan and CLP Resources: In the third quarter of fiscal 2016, we finalized the changes to the organizational and reporting structure of our Labor Ready, Spartan Staffing and CLP Resources service lines, which resulted in them merging into one service line. The combined service line was re-branded as PeopleReady. As a result, we recognized an impairment charge of $4.3 million for the remaining net book value of the Spartan and CLP Resources trade name/trademarks intangible assets.

WORKERS' COMPENSATION INSURANCE AND RESERVES

12 Months Ended

Dec. 30, 2018

Workers' Compensation Insurance and Reserves [Abstract]

WORKERS' COMPENSATION INSURANCE AND RESERVES

WORKERS’ COMPENSATION INSURANCE AND RESERVES

We provide workers’ compensation insurance for our temporary and permanent employees. The majority of our current workers’ compensation insurance policies cover claims for a particular event above a $2.0 million deductible limit, on a “per occurrence” basis. This results in our being substantially self-insured.

For workers’ compensation claims originating in Washington, North Dakota, Ohio, Wyoming, Canada and Puerto Rico (our “monopolistic jurisdictions”), we pay workers’ compensation insurance premiums and obtain full coverage under government-administered programs (with the exception of our PeopleReady service lines in the state of Ohio where we have a self-insured policy). Accordingly, because we are not the primary obligor, our financial statements do not reflect the liability for workers’ compensation claims in these monopolistic jurisdictions. Our workers’ compensation reserve is established using estimates of the future cost of claims and related expenses that have been reported but not settled, as well as those that have been incurred but not reported.

Our workers’ compensation reserve for claims below the deductible limit is discounted to its estimated net present value using discount rates based on average returns of “risk-free” U.S. Treasury instruments available during the year in which the liability was incurred. The weighted average discount rate was 2.0% and 1.8% at December 30, 2018 and December 31, 2017, respectively. Payments made against self-insured claims are made over a weighted average period of approximately 4.5 years at December 30, 2018.

The table below presents a reconciliation of the undiscounted workers’ compensation reserve to the discounted workers’ compensation reserve for the periods presented as follows:



(in thousands)	December 30, 2018		December 31, 2017
Undiscounted workers’ compensation reserve	$	284,625	$	293,600
Less discount on workers’ compensation reserve	18,179		19,277
Workers’ compensation reserve, net of discount	266,446		274,323
Less current portion	76,421		77,218
Long-term portion	$	190,025	$	197,105

Payments made against self-insured claims were $64.7 million, $66.8 million and $73.6 million for the years ended December 30, 2018, December 31, 2017 and January 1, 2017, respectively.

Our workers’ compensation reserve includes estimated expenses related to claims above our self-insured limits (“excess claims”), and we record a corresponding receivable for the insurance coverage on excess claims based on the contractual policy agreements we have with insurance carriers. We discount this reserve and corresponding receivable to its estimated net present value using the discount rates based on average returns of “risk-free” U.S. Treasury instruments available during the year in which the liability was incurred. At December 30, 2018 and December 31, 2017, the weighted average rate was 2.9% and 2.5%, respectively. The claim payments are made and the corresponding reimbursements from our insurance carriers are received over an estimated weighted average period of approximately 16 years. The discounted workers’ compensation reserve for excess claims was $48.2 million and $48.8 million as of December 30, 2018 and December 31, 2017, respectively. The discounted receivables from insurance companies, net of valuation allowance, were $44.9 million and $45.0 million as of December 30, 2018 and December 31, 2017, respectively, and are included in other assets, net on the accompanying Consolidated Balance Sheets.

Management evaluates the adequacy of the workers’ compensation reserves in conjunction with an independent quarterly actuarial assessment. Factors considered in establishing and adjusting these reserves include, among other things:


•	changes in medical and time loss (“indemnity”) costs;


•	changes in mix between medical only and indemnity claims;


•	regulatory and legislative developments impacting benefits and settlement requirements;


•	type and location of work performed;


•	impact of safety initiatives; and


•	positive or adverse development of claims.

The table below presents the estimated future payout of our discounted workers’ compensation claims reserve for the next five years and thereafter as of December 30, 2018:



(in thousands)
2019	$	76,421
2020	41,654
2021	23,690
2022	15,236
2023	10,309
Thereafter	50,907
Sub-total	218,217
Excess claims (1)	48,229
Total	$	266,446


(1)	Estimated expenses related to claims above our self-insured limits for which we have a corresponding receivable for the insurance coverage based on contractual policy agreements.

Workers’ compensation expense consists primarily of changes in self-insurance reserves net of changes in discount, monopolistic jurisdictions’ premiums, insurance premiums and other miscellaneous expenses. Workers’ compensation expense of $69.2 million, $83.7 million and $94.0 million was recorded in cost of services for the years ended December 30, 2018, December 31, 2017 and January 1, 2017, respectively.

LONG-TERM DEBT

12 Months Ended

Dec. 30, 2018

Debt Disclosure [Abstract]

Long-term Debt

LONG-TERM DEBT

The components of our borrowings were as follows:



(in thousands)	December 30, 2018		December 31, 2017
Revolving Credit Facility	$	80,000	$	95,900
Term Loan	—		22,856
Total debt	80,000		118,756
Less current portion	—		2,267
Long-term debt, less current portion	$	80,000	$	116,489

Revolving credit facility

On July 13, 2018, we entered into a credit agreement with Bank of America, N.A., Wells Fargo Bank, N.A., PNC Bank, N.A., KeyBank, N.A. and HSBC Bank USA, N.A. (“Revolving Credit Facility”). The agreement provides for a revolving line of credit of up to $300 million with an option, subject to lender approval, to increase the amount to $450 million, and matures in five years. At December 30, 2018, $80.0 million was utilized as a draw on the facility and $6.9 million was utilized by outstanding standby letters of credit, leaving $213.1 million available under the Revolving Credit Facility for additional borrowings.

Under the terms of the agreement, we pay a variable rate of interest on funds borrowed based on the London Interbank Offered Rate (“LIBOR”) plus an applicable spread between 1.25% and 2.50%. Alternatively, at our option, we may pay interest based on a base rate plus an applicable spread between 0.25% and 1.50%. The applicable spread is determined by the consolidated leverage ratio, as defined in the credit agreement. The base rate is the greater of the prime rate (as announced by Bank of America), the federal funds rate plus 0.50%, or the one-month LIBOR rate plus 1.00%. At December 30, 2018, the applicable spread on LIBOR was 1.50% and the weighted average index rate was 2.46%, resulting in a weighted average interest rate of 3.96%.

A commitment fee between 0.250% and 0.375% is applied against the Revolving Credit Facility’s unused borrowing capacity, with the specific rate determined by the consolidated leverage ratio, as defined in the credit agreement. Letters of credit are priced at a margin between 1.00% and 2.25%, plus a fronting fee of 0.50%. Obligations under the agreement are guaranteed by TrueBlue and material U.S. domestic subsidiaries, and are secured by substantially all of the assets of TrueBlue and material U.S. domestic subsidiaries. The agreement contains customary representations and warranties, events of default, and affirmative and negative covenants, including, among others, financial covenants based on our leverage and fixed charge coverage ratios, as defined in the credit agreement. We are currently in compliance with all covenants related to the Revolving Credit Facility.

Term loan agreement

On June 25, 2018, we pre-paid in full our outstanding obligations of approximately $22.0 million with Synovus Bank, terminating all commitments under this term loan (the “Term Loan”) dated February 4, 2013 (as subsequently amended). We did not incur any early termination penalties in connection with the termination of the Term Loan.

COMMITMENTS AND CONTINGENCIES

12 Months Ended

Dec. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

COMMITMENTS AND CONTINGENCIES

Workers’ compensation commitments

Our insurance carriers and certain state workers’ compensation programs require us to collateralize a portion of our workers’ compensation obligation, for which they become responsible should we become insolvent. The collateral typically takes the form of cash and cash equivalents, highly-rated investment grade debt securities, letters of credit, and/or surety bonds. On a regular basis these entities assess the amount of collateral they will require from us relative to our workers’ compensation obligation. The majority of our collateral obligations are held in the Trust.

We have provided our insurance carriers and certain states with commitments in the form and amounts listed below:



(in thousands)	December 30, 2018		December 31, 2017
Cash collateral held by workers’ compensation insurance carriers	$	22,264	$	22,148
Cash and cash equivalents held in Trust	28,021		16,113
Investments held in Trust	156,618		171,752
Letters of credit (1)	6,691		7,748
Surety bonds (2)	21,881		19,829
Total collateral commitments	$	235,475	$	237,590


(1)	We have agreements with certain financial institutions to issue letters of credit as collateral.

(2)

Our surety bonds are issued by independent insurance companies on our behalf and bear annual fees based on a percentage of the bond, which are determined by each independent surety carrier. These fees do not exceed 2.0% of the bond amount, subject to a minimum charge. The terms of these bonds are subject to review and renewal every one to four years and most bonds can be canceled by the sureties with as little as 60 days notice.

Operating leases

We have contractual commitments in the form of operating leases related to office space and equipment. Future non-cancelable minimum lease payments under our operating lease commitments as of December 30, 2018 are as follows for each of the next five years and thereafter:



(in thousands)
2019	$	8,337
2020	7,192
2021	4,990
2022	2,442
2023	1,324
Thereafter	699
Total future non-cancelable minimum lease payments	$	24,984

Operating leases are generally renewed in the normal course of business, and most of the options are negotiated at the time of renewal. However, for the majority of our office space leases, we have the right to cancel the lease, typically within 90 days of notification. Accordingly, we have not included the leases with these cancellation provisions in our disclosure of future minimum lease payments. Total rent expense for fiscal 2018, 2017 and 2016 was $27.3 million, $25.9 million and $26.5 million, respectively.

Purchase obligations

Purchase obligations include agreements to purchase goods and services in the ordinary course of business that are enforceable, legally binding and specify all significant terms. Purchase obligations do not include agreements that are cancelable without significant penalty. We had $28.0 million of purchase obligations as of December 30, 2018, of which $14.7 million are expected to be paid in 2019.

Legal contingencies and developments

We are involved in various proceedings arising in the normal course of conducting business. We believe the liabilities included in our financial statements reflect the probable loss that can be reasonably estimated. The resolution of those proceedings is not expected to have a material effect on our results of operations or financial condition.

SHAREHOLDERS' EQUITY	12 Months Ended
SHAREHOLDERS' EQUITY	Dec. 30, 2018
Equity [Abstract]
SHAREHOLDERS' EQUITY	SHAREHOLDERS’ EQUITY Common stock On September 15, 2017, our Board of Directors authorized a $100.0 million share repurchase program of our outstanding common stock. The share repurchase program does not obligate us to acquire any particular amount of common stock and does not have an expiration date. During the year ended December 30, 2018, we used $34.8 million under this program to repurchase shares at an average share price of $25.40. Shares of common stock outstanding include shares of unvested restricted stock. Unvested restricted stock included in reportable shares outstanding was 0.7 million and 0.8 million shares as of December 30, 2018 and December 31, 2017, respectively. Preferred stock We have authorized 20 million shares of blank check preferred stock. The blank check preferred stock is issuable in one or more series, each with such designations, preferences, rights, qualifications, limitations and restrictions as our Board of Directors may determine and set forth in supplemental resolutions at the time of issuance, without further shareholder action. The initial series of blank check preferred stock authorized by the Board of Directors was designated as Series A Preferred Stock. We had no outstanding shares of preferred stock in any of the years presented.

STOCK-BASED COMPENSATION

12 Months Ended

Dec. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

STOCK-BASED COMPENSATION

We record stock-based compensation expense for restricted and unrestricted stock awards, performance share units, and shares purchased under an employee stock purchase plan.

Our 2016 Omnibus Incentive Plan, effective May 11, 2016 (“Incentive Plan”), provides for the issuance or delivery of up to 1.54 million shares of our common stock over the full term of the Incentive Plan.

Restricted and unrestricted stock awards and performance share units

Under the Incentive Plan, restricted stock awards are granted to executive officers and key employees and vest annually over three or four years. Unrestricted stock awards granted to our Board of Directors vest immediately. Restricted and unrestricted stock-based compensation expense is calculated based on the grant-date market value. We recognize compensation expense on a straight-line basis over the vesting period, net of estimated forfeitures.

Performance share units have been granted to executive officers and certain key employees. Commencing in 2017, vesting of the performance share units is contingent upon the achievement of return on equity goals at the end of each three-year performance period, previously vesting was contingent upon the achievement of revenue and profitability growth goals. Each performance share unit is equivalent to one share of common stock. Compensation expense is calculated based on the grant-date market value of our stock and is recognized ratably over the performance period for the performance share units which are expected to vest. Our estimate of the performance units expected to vest is reviewed and adjusted as appropriate each quarter.

Restricted and unrestricted stock awards and performance share units activity for the year ended December 30, 2018, was as follows:



(shares in thousands)	Shares		Weighted- average grant-date price
Non-vested at beginning of period	1,321		$	23.50
Granted	719		$	26.87
Vested	(428	)	$	24.29
Forfeited	(296	)	$	23.01
Non-vested at the end of the period	1,316		$	26.05

The weighted average grant-date price of restricted and unrestricted stock awards and performance share units granted during the years 2018, 2017 and 2016 was $26.87, $25.45 and $21.53, respectively. As of December 30, 2018, total unrecognized stock-based compensation expense related to non-vested restricted stock was approximately $12.6 million, which is estimated to be recognized over a weighted average period of 1.7 years. As of December 30, 2018, total unrecognized stock-based compensation expense related to performance share units was approximately $3.8 million, which is estimated to be recognized over a weighted average period of 1.8 years. The total fair value of restricted shares vested during fiscal 2018, 2017 and 2016 was $9.9 million, $6.9 million and $6.6 million, respectively. No performance shares vested during fiscal 2018. The total fair value of performance shares vested during fiscal 2017 and 2016 was $2.9 million and $3.3 million, respectively.

Stock options

Our Incentive Plan provides for both nonqualified stock options and incentive stock options (collectively, “stock options”) for directors, officers and certain employees. We issue new shares of common stock upon exercise of stock options. All of our stock options are vested and expire if not exercised within seven years from the date of grant. We had no stock option activity for fiscal 2018 and de minimis activity for fiscal 2017 and 2016.

Employee Stock Purchase Plan

Our Employee Stock Purchase Plan (“ESPP”) reserves for purchase 1.0 million shares of common stock. The plan allows eligible employees to contribute up to 10% of their earnings toward the monthly purchase of the company’s common stock. The employee’s purchase price is 85% of the lesser of the fair market value of shares on either the first day or the last day of each month. We consider our ESPP to be a component of our stock-based compensation and accordingly we recognize compensation expense over the requisite service period for stock purchases made under the plan. The requisite service period begins on the enrollment date and ends on the purchase date, the duration of which is one month.

The following table summarizes transactions under our ESPP from fiscal 2018, 2017 and 2016:



(shares in thousands)		Shares	Average price per share
Issued during fiscal	2018	68	$	22.17
Issued during fiscal	2017	72	$	20.43
Issued during fiscal	2016	87	$	17.51

Stock-based compensation expense

Total stock-based compensation expense for fiscal years 2018, 2017 and 2016, which is included in selling, general and administrative expense on our Consolidated Statements of Operations and Comprehensive Income (Loss), was $13.9 million, $7.7 million and $9.4 million, respectively. The related tax benefit was $2.9 million, $2.7 million and $3.3 million for fiscal 2018, 2017 and 2016, respectively.

DEFINED CONTRIBUTION PLANS	12 Months Ended
DEFINED CONTRIBUTION PLANS	Dec. 30, 2018
Retirement Benefits [Abstract]
DEFINED CONTRIBUTION PLANS	DEFINED CONTRIBUTION PLANS We offer both qualified and non-qualified defined contribution plans to eligible employees. Participating employees may elect to defer and contribute a portion of their eligible compensation. The plans offer discretionary matching contributions. The liability for the non-qualified plans was $25.4 million and $24.1 million as of December 30, 2018 and December 31, 2017, respectively. The expense for our qualified and non-qualified deferred compensation plans, including our discretionary matching contributions, totaled $5.3 million, $6.1 million and $2.8 million for fiscal 2018, 2017 and 2016, respectively, and is recorded in selling, general and administrative expense on our Consolidated Statements of Operations and Comprehensive Income (Loss).

INCOME TAXES

12 Months Ended

Dec. 30, 2018

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES

The provision for income taxes is comprised of the following:



	Years ended
(in thousands)	2018			2017			2016
Current taxes:
Federal	$	5,088		$	12,134		$	12,082
State	5,208			3,979			5,448
Foreign	1,542			3,545			2,677
Total current taxes	11,838			19,658			20,207
Deferred taxes:
Federal	(1,283		)	3,645			(20,693		)
State	120			(195		)	(4,064		)
Foreign	(766		)	(1,014		)	(539		)
Total deferred taxes	(1,929		)	2,436			(25,296		)
Provision for income taxes	$	9,909		$	22,094		$	(5,089	)

The items accounting for the difference between income taxes computed at the statutory federal income tax rate and income taxes reported on the Consolidated Statements of Operations and Comprehensive Income (Loss) are as follows:



	Years ended
(in thousands, except percentages)	2018			%		2017			%		2016			%
Income tax expense (benefit) based on statutory rate	$	15,889		21.0	%	$	27,140		35.0	%	$	(7,119	)	35.0	%
Increase (decrease) resulting from:
State income taxes, net of federal benefit	3,826			5.1		2,667			3.4		1,373			(6.8	)
Tax credits, net	(12,303		)	(16.3	)	(9,964		)	(12.9	)	(17,141		)	84.3
Transition to the U.S. Tax Cuts and Job Act	(194		)	(0.3	)	2,466			3.2		—			—
Non-deductible goodwill impairment charge	—			—		—			—		17,694			(87.0	)
Non-deductible/non-taxable items	1,191			1.6		1,157			1.5		630			(3.1	)
Foreign taxes	735			1.0		(342		)	(0.4	)	993			(4.8	)
Other, net	765			1.0		(1,030		)	(1.3	)	(1,519		)	7.4
Total taxes on income (loss)	$	9,909		13.1	%	$	22,094		28.5	%	$	(5,089	)	25.0	%

Our effective tax rate for fiscal 2018 was 13.1%. The difference between the statutory federal income tax rate of 21.0% and our effective income tax rate results primarily from the federal Work Opportunity Tax Credit (“WOTC”). This tax credit is designed to encourage employers to hire workers from certain targeted groups with higher than average unemployment rates. During fiscal 2018, we recognized $1.1 million of tax benefits from prior year WOTC. Other differences between the statutory federal income tax rate of 21.0% and our effective tax rate of 13.1% result from state and foreign income taxes, certain non-deductible expenses, tax exempt interest, and tax effects of stock-based compensation.

On December 22, 2017, Staff Accounting Bulletin No. 118 was issued to address the application of U.S. GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed in reasonable detail to complete the accounting for income tax effects of the Tax Cuts and Jobs Act (the “Tax Act”). For the year ended December 30, 2018, we completed accounting for the Tax Act by recording immaterial adjustments to our transition tax and revaluation of net deferred tax assets at December 31, 2017. We also determined that unremitted earnings of our foreign subsidiaries should no longer remain subject to an indefinite reinvestment assertion and recorded a $0.4 million deferred tax liability related to foreign withholding taxes.

U.S. and international components of income (loss) before tax expense (benefit) was as follows:



	Years ended
(in thousands)	2018		2017		2016
U.S.	$	73,051	$	69,119	$	(8,221	)
International	2,612		8,431		(12,119		)
Income (loss) before tax expense (benefit)	$	75,663	$	77,550	$	(20,340	)

The components of deferred tax assets and liabilities were as follows:



(in thousands)	December 30, 2018			December 31, 2017
Deferred tax assets:
Allowance for doubtful accounts	$	1,049		$	876
Workers’ compensation	4,162			1,420
Accounts payable and other accrued expenses	3,957			4,000
Net operating loss carryforwards	2,103			2,388
Tax credit carryforwards	1,562			1,615
Accrued wages and benefits	7,016			4,644
Deferred compensation	5,438			4,484
Other	636			841
Total	25,923			20,268
Valuation allowance	(2,079		)	(2,508		)
Total deferred tax asset, net of valuation allowance	23,844			17,760
Deferred tax liabilities:
Prepaid expenses, deposits and other current assets	(2,054		)	(2,096		)
Depreciation and amortization	(17,402		)	(11,881		)
Total deferred tax liabilities	(19,456		)	(13,977		)
Net deferred tax asset, end of year	$	4,388		$	3,783

Deferred taxes related to our foreign currency translation were de minimis for fiscal 2018, 2017 and 2016.

The following table summarizes our net operating losses (“NOLs”) and credit carryforwards along with their respective valuation allowance as of December 30, 2018:



(in thousands)	Carryover tax benefit		Valuation allowance			Expected benefit		Year expiration begins
Year-end tax attributes:
State NOLs	$	1,373	$	—		$	1,373	Various
Foreign NOLs	730		(730		)	—		Various
California Enterprise Zone credits	1,562		(1,349		)	213		2023
Total	$	3,665	$	(2,079	)	$	1,586

As of December 30, 2018, our liability for unrecognized tax benefits was $2.2 million. If recognized, $1.7 million would impact our effective tax rate. We do not believe the amounts of unrecognized tax benefits will significantly increase or decrease within 12 months of the year ended December 30, 2018. This liability is recorded in other non-current liabilities on our Consolidated Balance Sheets. In general, the tax years 2015 through 2017 remain open to examination by the major taxing jurisdictions where we conduct business.

The following table summarizes the activity related to our unrecognized tax benefits:



	Years ended
(in thousands)	2018			2017			2016
Balance, beginning of fiscal year	$	2,210		$	2,242		$	2,195
Increases for tax positions related to the current year	377			356			348
Reductions due to lapsed statute of limitations	(397		)	(388		)	(301		)
Balance, end of fiscal year	$	2,190		$	2,210		$	2,242

We recognize interest and penalties related to unrecognized tax benefits within income tax expense on the accompanying Consolidated Statements of Operations and Comprehensive Income (Loss). Accrued interest and penalties are included within other long-term liabilities on the Consolidated Balance Sheets. Related to the unrecognized tax benefits noted above, we accrued a de minimis amount for interest and penalties during fiscal 2018 and, in total, as of December 30, 2018, have recognized a liability for penalties of $0.2 million and interest of $1.0 million.

NET INCOME (LOSS) PER SHARE

12 Months Ended

Dec. 30, 2018

Earnings Per Share [Abstract]

NET INCOME (LOSS) PER SHARE

Diluted common shares were calculated as follows:



	Years ended
(in thousands, except per share data)	2018		2017		2016
Net income (loss)	$	65,754	$	55,456	$	(15,251	)

Weighted average number of common shares used in basic net income (loss) per common share	39,985		41,202		41,648
Dilutive effect of non-vested restricted stock	290		239		—
Weighted average number of common shares used in diluted net income (loss) per common share	40,275		41,441		41,648
Net income (loss) per common share:
Basic	$	1.64	$	1.35	$	(0.37	)
Diluted	$	1.63	$	1.34	$	(0.37	)

Anti-dilutive shares	538		418		—

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

12 Months Ended

Dec. 30, 2018

Equity [Abstract]

ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)


	ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)

Changes in the balance of each component of accumulated other comprehensive loss during the reporting periods were as follows:



	Years ended
	December 30, 2018									December 31, 2017
(in thousands)	Foreign currency translation adjustment, net of tax (2)			Unrealized gain on investments, net of tax (1)			Total other comprehensive (loss), net of tax			Foreign currency translation adjustment, net of tax (2)			Unrealized gain on investments, net of tax (1)		Total other comprehensive income (loss), net of tax
Balance at beginning of period	$	(8,329	)	$	1,525		$	(6,804	)	$	(11,684	)	$	251	$	(11,433	)
Current period other comprehensive income (loss)	(6,320		)	—			(6,320		)	3,355			1,274		4,629
Change in accounting standard cumulative-effect adjustment (3)	—			(1,525		)	(1,525		)	—			—		—
Balance at end of period	$	(14,649	)	$	—		$	(14,649	)	$	(8,329	)	$	1,525	$	(6,804	)


(1)	Consisted of deferred compensation plan accounts, comprised of mutual funds classified as available-for-sale securities, prior to our adoption of the new accounting standard for equity investments in the fiscal first quarter of 2018. The tax impact on the unrealized gain on available-for-sale securities was de minimis for the year ended December 31, 2017.


(2)	The tax impact on foreign currency translation adjustments for fiscal years 2018 and 2017 was de minimis.

(3)

As a result of our adoption of the new accounting standard for equity investments, $1.5 million in unrealized gains, net of tax on available-for-sale equity securities were reclassified from accumulated other comprehensive loss to retained earnings as of the beginning of fiscal 2018. There were no material reclassifications out of accumulated other comprehensive loss during the year ended December 31, 2017. For additional information, see Note 1: Summary of Significant Accounting Policies.

SEGMENT INFORMATION

12 Months Ended

Dec. 30, 2018

Segment Reporting [Abstract]

SEGMENT INFORMATION

Our operating segments are based on the organizational structure for which financial results are regularly reviewed by our chief operating decision-maker, our Chief Executive Officer, to determine resource allocation and assess performance. Our operating segments, also referred to as service lines, and reportable segments are described below:

Our PeopleReady reportable segment provides blue-collar, contingent staffing through the PeopleReady operating segment. PeopleReady provides on-demand and skilled labor in a broad range of industries that include construction, manufacturing and logistics, warehousing and distribution, waste and recycling, hospitality, general labor and others.

Our PeopleManagement reportable segment provides contingent labor and outsourced industrial workforce solutions, primarily on-premise at the client’s facility, through the following operating segments, which we have aggregated into one reportable segment in accordance with U.S. GAAP:


•	Staff Management: Exclusive recruitment and on-premise management of a facility’s contingent industrial workforce;


•	SIMOS Insourcing Solutions: On-premise management and recruitment of warehouse/distribution operations; and


•	Centerline Drivers: Recruitment and management of temporary and dedicated drivers to the transportation and distribution industries.

Effective March 12, 2018, we divested the PlaneTechs business within our PeopleManagement reportable segment. For additional information, see Note 3: Acquisitions and Divestiture.

Our PeopleScout reportable segment provides high-volume, permanent employee recruitment process outsourcing, and management of outsourced labor service providers through the following operating segments, which we have aggregated into one reportable segment in accordance with U.S. GAAP:


•	PeopleScout: Outsourced recruitment of permanent employees on behalf of clients; and


•	PeopleScout MSP: Management of multiple third party staffing vendors on behalf of clients.

Effective June 12, 2018, we acquired TMP through PeopleScout. Accordingly, the results associated with the acquisition are included in our PeopleScout operating segment. TMP is a mid-sized RPO and employer branding service provider operating in the United Kingdom which is the second largest RPO market in the world. This acquisition increases our ability to win multi-continent engagements by adding a physical presence in Europe, referenceable clients and employer branding capabilities. For additional information, see Note 3: Acquisitions and Divestiture.

We evaluate performance based on segment revenue and segment profit. Inter-segment revenue is minimal. Commencing in the fiscal first quarter of 2018, we revised our internal segment performance measure to be segment profit, rather than the previously reported segment earnings before interest, taxes, depreciation and amortization (segment EBITDA). Segment profit includes revenue, related cost of services, and ongoing operating expenses directly attributable to the reportable segment. Segment profit excludes goodwill and intangible impairment charges, depreciation and amortization expense, unallocated corporate general and administrative expense, interest, other income and expense, income taxes, and costs not considered to be ongoing costs of the segment. The prior year amounts have been recast to reflect this change for consistency purposes.

The following table presents a reconciliation of segment revenue from services to total company revenue:



	Years ended
(in thousands)	December 30, 2018		December 31, 2017		January 1, 2017
Revenue from services:
PeopleReady	$	1,522,076	$	1,511,360	$	1,629,455
PeopleManagement	728,254		807,273		940,453
PeopleScout	248,877		190,138		180,732
Total company	$	2,499,207	$	2,508,771	$	2,750,640

The following table presents a reconciliation of Segment profit to income before tax expense:



	Years ended
(in thousands)	December 30, 2018			December 31, 2017			January 1, 2017
Segment profit:
PeopleReady	$	85,998		$	79,044		$	109,063
PeopleManagement	21,627			27,216			27,557
PeopleScout	47,383			39,354			34,285
	155,008			145,614			170,905
Corporate unallocated	(26,066		)	(20,968		)	(23,583		)
Goodwill and intangible asset impairment charge	—			—			(103,544		)
Work Opportunity Tax Credit processing fees	(985		)	(805		)	(1,858		)
Acquisition/integration costs	(2,672		)	—			(6,654		)
Other costs	(10,317		)	(162		)	(5,569		)
Depreciation and amortization	(41,049		)	(46,115		)	(46,692		)
Income (loss) from operations	73,919			77,564			(16,995		)
Interest and other income (expense), net	1,744			(14		)	(3,345		)
Income (loss) before tax expense (benefit)	$	75,663		$	77,550		$	(20,340	)

Asset information by reportable segment is not presented since we do not manage our segments on a balance sheet basis.

Our international operations are primarily in Canada, Australia and the United Kingdom. Revenue by region was as follows:



	Years ended
(in thousands, except percentages)	2018		%		2017		%		2016		%
United States	$	2,369,024	94.8	%	$	2,387,992	95.2	%	$	2,644,414	96.1	%
International operations	130,183		5.2		120,779		4.8		106,226		3.9
Total revenue from services	$	2,499,207	100.0	%	$	2,508,771	100.0	%	$	2,750,640	100.0	%

No single client represented more than 10% of total company revenue for fiscal 2018, 2017 or 2016. Client concentration for our reportable segments is as follows:


•	No single client represented more than 10.0% of our PeopleReady reportable segment revenue for fiscal 2018, 2017, or 2016.


•	No single client represented more than 10.0% of our PeopleManagement reportable segment revenue for fiscal 2018, or 2017. One client represented 18.2% of our PeopleManagement reportable segment revenue for fiscal 2016.


•	One client represented 13.3% of our PeopleScout reportable segment revenue for fiscal 2018, two clients represented 14.4% and 10.1%, respectively for fiscal 2017 and 12.8% and 10.0%, respectively for fiscal 2016.

Net property and equipment located in international operations was approximately 7.3% and 9.1% of total property and equipment as of December 30, 2018 and December 31, 2017, respectively.

SELECTED QUARTERLY FINANCIAL DATA SELECTED QUARTERLY FINANCIAL DATA

12 Months Ended

Dec. 30, 2018

Selected Quarterly Financial Information [Abstract]

Selected Quarterly Financial Data

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)



(in thousands, except per share data)	First			Second			Third			Fourth
2018
Revenue from services	$	554,388		$	614,301		$	680,371		$	650,147
Cost of services	411,120			448,717			496,053			477,717
Gross profit	143,268			165,584			184,318			172,430
Selling, general and administrative expense	125,763			134,207			145,382			145,280
Depreciation and amortization	10,090			10,101			10,586			10,272
Income from operations	7,415			21,276			28,350			16,878
Interest expense	(890		)	(1,355		)	(1,357		)	(1,279		)
Interest and other income	3,094			387			1,017			2,127
Interest and other income (expense), net	2,204			(968		)	(340		)	848
Income before tax expense	9,619			20,308			28,010			17,726
Income tax expense	864			2,576			3,630			2,839
Net income	$	8,755		$	17,732		$	24,380		$	14,887
Net income per common share:
Basic	$	0.22		$	0.44		$	0.61		$	0.38
Diluted	$	0.22		$	0.44		$	0.61		$	0.37

2017
Revenue from services	$	568,244		$	610,122		$	660,780		$	669,625
Cost of services	428,815			454,842			488,761			501,880
Gross profit	139,429			155,280			172,019			167,745
Selling, general and administrative expense	121,844			124,754			131,552			132,644
Depreciation and amortization	11,174			12,287			11,189			11,465
Income from operations	6,411			18,239			29,278			23,636
Interest expense	(1,232		)	(1,296		)	(1,365		)	(1,601		)
Interest and other income	1,306			1,451			1,146			1,577
Interest and other income (expense), net	74			155			(219		)	(24		)
Income before tax expense	6,485			18,394			29,059			23,612
Income tax expense	1,811			5,260			7,838			7,185
Net income	$	4,674		$	13,134		$	21,221		$	16,427
Net income per common share:
Basic	$	0.11		$	0.32		$	0.52		$	0.41
Diluted	$	0.11		$	0.31		$	0.51		$	0.40

Schedule II - Valuation and Qualifying Accounts Schedule II - Valuation and Qualifying Accounts

12 Months Ended

Dec. 30, 2018

SEC Schedule, 12-09, Valuation and Qualifying Accounts [Abstract]

SEC Schedule, 12-09, Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

FINANCIAL STATEMENT SCHEDULES

Schedule II, Valuation and Qualifying Accounts

Allowance for doubtful accounts activity was as follows:



(in thousands)	2018			2017			2016
Balance, beginning of the year	$	4,344		$	5,160		$	5,902
Charged to expense	9,785			6,903			8,171
Write-offs	(9,103		)	(7,719		)	(8,913		)
Balance, end of year	$	5,026		$	4,344		$	5,160

Insurance receivable valuation allowance activity was as follows:



(in thousands)	2018			2017			2016
Balance, beginning of the year	$	3,778		$	4,019		$	3,874
Charged to expense	120			1,153			207
Release of allowance	(584		)	(1,394		)	(62		)
Balance, end of year	$	3,314		$	3,778		$	4,019

Income tax valuation allowance activity was as follows:



(in thousands)	2018			2017		2016
Balance, beginning of the year	$	2,508		$	2,266	$	3,227
Charged to expense	—			2		579
Transition to the U.S. Tax Cuts and Jobs Act	—			240		—
Release of allowance	(429		)	—		(1,540		)
Balance, end of year	$	2,079		$	2,508	$	2,266

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)

12 Months Ended

Dec. 30, 2018

Accounting Policies [Abstract]

Basis of presentation

The consolidated financial statements include the accounts of TrueBlue and all of its wholly-owned subsidiaries. Intercompany balances and transactions have been eliminated in consolidation. The consolidated financial statements and accompanying notes are prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Fiscal period end

The consolidated financial statements are presented on a 52/53-week fiscal year-end basis, with the last day of the fiscal year ending on the Sunday closest to the last day of December. In fiscal years consisting of 53 weeks, the final quarter will consist of 14 weeks while fiscal years consisting of 52 weeks, all quarters will consist of 13 weeks. The fiscal year ended 2016 included 53 weeks, with the 53rd week falling in our fourth quarter. All other years presented include 52 weeks.

Revenue recognition

We account for a contract when both parties to the contract have approved the contract, the rights of the parties are identified, payment terms are identified, the contract has commercial substance, and collectability of consideration is probable. Revenues are recognized over time using an output measure, as the control of the promised services is transferred to the client, in an amount that reflects the consideration we expect to be entitled to in exchange for those services. The majority of our contracts are short-term in nature as they are filling the temporary staffing needs of our clients, or include termination clauses that allow either party to cancel within a short notice period, without cause. Revenue includes billable travel and other reimbursable costs and are reported net of sales, use or other transaction taxes collected from clients and remitted to taxing authorities. Payment terms vary by client and the services offered, however we do not extend payment terms beyond one year. Substantially all of our contracts include payment terms of 90 days or less.

We primarily record revenue on a gross basis as a principal versus on a net basis as an agent on the Consolidated Statements of Operations and Comprehensive Income (Loss). We have determined that gross reporting as a principal is the appropriate treatment based upon the following key factors:


•	We maintain the direct contractual relationship with the client and are responsible for fulfilling the service promised to the client.


•	We demonstrate control over the services provided to our clients by being the employer of record for the individuals performing the service.


•	We establish our worker’s billing rate.

Contingent staffing

We recognize revenue for our PeopleReady and PeopleManagement contingent staffing services over time as services are performed in an amount that reflects the consideration we expect to be entitled to in exchange for our services, which is generally calculated as hours worked multiplied by the agreed-upon hourly bill rate. The client simultaneously receives and consumes the benefits of the services as they are provided. We do not incur costs to obtain our contingent staffing contracts. Costs are incurred to fulfill some contingent staffing contracts, however these costs are not material and are expensed as incurred.

Human resource outsourcing

We primarily recognize revenue for our PeopleScout outsourced recruitment of permanent employees over time in an amount that reflects the consideration we expect to be entitled to in exchange for our services. The client simultaneously receives and consumes the benefits of the services as they are provided. We do not incur costs to obtain our outsourced recruitment of permanent employees’ contracts. The costs to fulfill these contracts are not material and are expensed as incurred.

Unsatisfied performance obligations

As a practical expedient, we do not disclose the value of unsatisfied performance obligations for (i) contracts with an expected original duration of one year or less and (ii) contracts for which we recognize revenue at the amount to which we have the right to invoice for services performed.

Cost of services

Cost of services refers to costs directly associated with the earning of revenue and primarily includes wages and related payroll taxes and workers’ compensation expenses. Cost of services also includes billable travel as well as other reimbursable and non-reimbursable expenses.

Advertising cost

Advertising costs

Advertising costs consist primarily of print and other promotional activities. We expense advertisements as of the first date the advertisements take place. Advertising expenses included in selling, general and administrative expense were $8.1 million, $7.3 million and $7.8 million in fiscal 2018, 2017 and 2016, respectively.

Cash, cash equivalents, and marketable securities

Cash, cash equivalents and marketable securities

We consider all highly liquid instruments purchased with an original maturity of three months or less at date of purchase to be cash equivalents. Investments with original maturities greater than three months are classified as marketable securities. We do not buy and hold securities principally for the purpose of selling them in the near future. Our investment policy is focused on the preservation of capital, liquidity and return. From time to time, we may sell certain securities but the objective is not to generate profits on short-term differences in price. We manage our cash equivalents and marketable securities as a single portfolio of highly liquid securities.

Accounts receivable and allowance for doubtful accounts

Accounts receivable are recorded at the invoiced amount. We establish an allowance for doubtful accounts for estimated losses resulting from the failure of our clients to make required payments. The allowance for doubtful accounts is determined based on current collection efforts, historical collection trends, write-off experience, client credit risk and current economic data. The allowance for doubtful accounts is reviewed quarterly and represents our best estimate of the amount of probable credit losses. Past due balances are written off when it is probable the receivable will not be collected.

Restricted cash and investments

Cash and investments pledged as collateral and restricted to use for workers’ compensation insurance programs are included as restricted cash and investments on our Consolidated Balance Sheets. Our investments consist of highly-rated investment grade debt securities, which are rated A1/P1 or higher for short-term securities and A or higher for long-term securities, by nationally recognized rating organizations. We have the positive intent and ability to hold our restricted investments until maturity in accordance with our investment policy and, accordingly, all of our restricted investments are classified as held-to-maturity. In the event that an investment is downgraded, it is replaced with a highly-rated investment grade security. We review for impairment on a quarterly basis and do not consider temporary unrealized losses to be an impairment.

We have an agreement with American International Group, Inc. and the Bank of New York Mellon Corporation creating a trust (“Trust”), which holds the majority of our collateral obligations under existing workers’ compensation insurance policies. Placing the collateral in the Trust allows us to manage the investment of the assets and provides greater protection of those assets.

Fair value of financial instruments and investments

Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. For assets and liabilities recorded or disclosed at fair value on a recurring basis, we determine fair value based on the following:


•	Level 1: The carrying value of cash and cash equivalents and mutual funds approximates fair value because of the short-term nature of these instruments. Inputs are valued using quoted market prices in active markets for identical assets or liabilities.


•	Level 2: Inputs other than quoted prices in active markets for identical assets and liabilities are used. We use quoted prices for similar instruments in active markets or quoted prices or we estimate the fair value using a variety of valuation methodologies, which include observable inputs for comparable instruments and unobservable inputs.


•	Level 3: For assets and liabilities with unobservable inputs, we typically rely on management’s estimates of assumptions that market participants would use in pricing the asset or liability.

The carrying value of our cash and cash equivalents and restricted cash approximates fair value because of the short-term maturity of those instruments. We hold mutual funds classified as available-for-sale to support our deferred compensation liability, which are carried at fair value based on quoted market prices in active markets for identical assets. There are inherent limitations when estimating the fair value of financial instruments, and the fair values reported are not necessarily indicative of the amounts that would be realized in current market transactions.

The carrying value of our accounts receivable, accounts payable and other accrued expenses, and accrued wages and benefits approximates fair value due to their short-term nature. We also hold certain restricted investments which collateralize workers’ compensation programs and are classified as held-to-maturity and carried at amortized cost on our Consolidated Balance Sheets.

Certain items such as goodwill and other intangible assets are recognized or disclosed at fair value on a non-recurring basis. We determine the fair value of these items using level 3 inputs.

Property and equipment

Property and equipment are recorded at cost. We compute depreciation using the straight-line method over the estimated useful lives of the assets as follows:



	Years
Buildings	40
Computers and software	3 - 10
Furniture and equipment	3 - 10

Leasehold improvements are amortized over the shorter of the related non-cancelable lease term or their estimated useful lives.

Non-capital expenditures associated with opening new locations are expensed as incurred.

When property is retired or otherwise disposed of, the cost and accumulated depreciation are removed from the accounts and any resulting gain or loss, net of proceeds, is reflected on the Consolidated Statements of Operations and Comprehensive Income (Loss).

Repairs and maintenance costs are charged directly to expense as incurred. Major renewals or replacements that substantially extend the useful life of an asset are capitalized and depreciated.

Costs associated with the acquisition or development of software for internal use are capitalized and amortized over the expected useful life of the software, from three to ten years. A subsequent addition, modification or upgrade to internal-use software is capitalized to the extent that it enhances the software’s functionality or extends its useful life. Software maintenance and training costs are expensed in the period incurred.

Leases

We conduct our branch office operations from leased locations. We also lease office spaces for our centralized support functions, vehicles and equipment. Many leases require payment of property taxes, insurance and common area maintenance, in addition to rent. The terms of our lease agreements generally range from three to five years, majority containing options to renew or cancel with 90 days notice.

Operating lease expense is included within selling, general and administrative expense on our Consolidated Statements of Operations and Comprehensive Income (Loss). For operating leases that contain predetermined fixed escalations of the minimum rent, we recognize the related rent expense on a straight-line basis from the date we take possession of the property to the end of the minimum lease term. We record any difference between the straight-line rent amounts and amounts payable under the leases as part of deferred rent, in accrued liabilities or long-term liabilities, as appropriate.

Cash or lease incentives received upon entering into certain operating leases (“tenant allowances”) are recognized on a straight-line basis as a reduction to rent from the date we take possession of the property through the end of the initial lease term. We record the unamortized portion of tenant allowances as a part of deferred rent, in accrued liabilities or long-term liabilities, as appropriate.

Intangible assets and other long-lived assets

Long-lived assets include property and equipment, and finite-lived intangible assets. These assets are tested for impairment whenever events or changes in circumstances indicate that the carrying value of the assets may not be recoverable.

We have indefinite-lived intangible assets related to our Staff Management | SMX (“Staff Management”) and PeopleScout trade names. We test our trade names annually for impairment, and when indications of potential impairment exist.

Goodwill

We evaluate goodwill and indefinite-lived intangible assets for impairment on an annual basis as of the first day of our second quarter, or more frequently if an event occurs or circumstances change that would indicate impairment may exist. These events or circumstances could include a significant change in the business climate, operating performance indicators, competition, client engagement, legal factors or sale or disposition of a significant portion of a reporting unit. We monitor the existence of potential impairment indicators throughout the fiscal year.

Long-lived asset impairment

.

Business combinations

We account for our business acquisitions using the acquisition method of accounting. The fair value of the net assets acquired and the results of the acquired business are included in the financial statements from the acquisition date forward. We are required to make estimates and assumptions that affect the reported amounts of assets and liabilities and results of operations during the reporting period. Estimates are used in accounting for, among other things, the fair value of acquired net operating assets, property and equipment, intangible assets, useful lives of property and equipment, and amortizable lives for acquired intangible assets. Any excess of the purchase consideration over the identified fair value of the assets and liabilities acquired is recognized as goodwill. Goodwill acquired in business combinations is assigned to the reporting unit(s) expected to benefit from the combination as of the acquisition date. We estimate the fair value of acquired assets and liabilities as of the date of the acquisition based on information available at that time. The valuation of these tangible and identifiable intangible assets and liabilities is subject to further management review and may change between the preliminary allocation and the final allocation.

All acquisition-related costs are expensed as incurred and recorded in selling, general and administrative expense on the Consolidated Statements of Operations and Comprehensive Income (Loss). Additionally, we recognize liabilities for anticipated restructuring costs that will be necessary due to the elimination of excess capacity, redundant assets or unnecessary functions, and record them as selling, general and administrative expense on the Consolidated Statements of Operations and Comprehensive Income (Loss).

Workers' compensation claims reserves

Workers’ compensation claims reserves

We maintain reserves for workers’ compensation claims using actuarial estimates of the future cost of claims and related expenses. These estimates include claims that have been reported but not settled and claims that have been incurred but not reported. These reserves, which reflect potential liabilities to be paid in future periods based on estimated payment patterns, are discounted to estimated net present value using discount rates based on average returns of “risk-free” U.S. Treasury instruments, which are evaluated on a quarterly basis. We evaluate the reserves regularly throughout the year and make adjustments accordingly. If the actual cost of such claims and related expenses exceeds the amounts estimated, additional reserves may be required. Changes in reserve estimates are reflected on the Consolidated Statements of Operations and Comprehensive Income (Loss) in the period when the changes in estimates are made.

Our workers’ compensation reserves include estimated expenses related to claims above our self-insured limits (“excess claims”) and a corresponding receivable for the insurance coverage on excess claims based on the contractual policy agreements we have with insurance companies. We discount the liability and its corresponding receivable to its estimated net present value using the “risk-free” rates associated with the actuarially determined weighted average lives of our excess claims. When appropriate, based on our best estimate, we record a valuation allowance against the insurance receivable to reflect amounts that may not be realized.

Legal contingency reserves and regulatory liabilities

From time to time we are subject to compliance audits by federal, state and local authorities relating to a variety of regulations including wage and hour laws, taxes, workers’ compensation, immigration and safety. In addition, we are subject to legal proceedings in the ordinary course of our operations. We establish accruals for contingent legal and regulatory liabilities when management determines that it is probable that a legal claim will result in an adverse outcome and the amount of liability can be reasonably estimated. We evaluate our reserve regularly throughout the year and make adjustments as needed. If the actual outcome of these matters is different than expected, an adjustment is charged or credited to expense in the period the outcome occurs or the period in which the estimate changes.

Income taxes and related valuation allowance

We account for income taxes by recording taxes payable or receivable for the current year and deferred tax assets and liabilities for the future tax consequences of events that have been recognized in our financial statements or tax returns. These expected future tax consequences are measured based on provisions of tax law as currently enacted; the effects of future changes in tax laws are not anticipated. Future tax law changes, such as changes to the federal and state corporate tax rates and the mix of states and their taxable income, could have a material impact on our financial condition or results of operations. When appropriate, we record a valuation allowance against deferred tax assets to offset future tax benefits that may not be realized. In determining whether a valuation allowance is appropriate, we consider whether it is more likely than not that all or some portion of our deferred tax assets will not be realized, based in part upon management’s judgments regarding future events and past operating results. Based on that analysis, we have determined that a valuation allowance is appropriate for certain net operating losses and tax credits that we expect will not be utilized within the permitted carryforward periods as of December 30, 2018 and December 31, 2017.

A significant driver of fluctuations in our effective income tax rate is the Work Opportunity Tax Credit (“WOTC”). WOTC is designed to encourage hiring of workers from certain disadvantaged targeted categories, and is generally calculated as a percentage of wages over a twelve month period up to worker maximum by targeted category. Based on historical results and business trends, we estimate the amount of WOTC we expect to earn related to wages of the current year. However, the estimate is subject to variation because 1) a small percentage of our workers qualify for one or more of the many targeted categories; 2) the targeted categories are subject to different incentive credit rates and limitations; 3) credits fluctuate depending on economic conditions and qualified worker retention periods; and 4) state and federal offices can delay their credit certification processing and have inconsistent certification rates. We recognize additional prior year hiring credits if credits in excess of original estimates have been certified by government offices.

Deferred compensation plan

We offer a non-qualified defined contribution plan (the “Plan”) to eligible employees. Participating employees may elect to defer and contribute a portion of their eligible compensation. The Plan allows participants to direct their account based on the investment options determined by TrueBlue and offers discretionary matching contributions.

The current portion of the deferred compensation liability is included in other current liabilities on our Consolidated Balance Sheets. The total deferred compensation liability is largely offset by deferred compensation mutual funds classified as available-for-sale recorded in restricted cash and investments on our Consolidated Balance Sheets. These mutual funds are measured at fair value, with changes in market value recognized in selling, general and administrative expense on our Consolidated Statements of Operations and Comprehensive Income (Loss).

Stock-based compensation

Under various plans, officers, employees and non-employee directors have received or may receive grants of stock, restricted stock awards, performance share units or options to purchase common stock. We also have an employee stock purchase plan ("ESPP").

Compensation expense for restricted stock awards and performance share units is generally recognized on a straight-line basis over the vesting period, based on the stock’s fair market value on the grant date. For restricted stock and performance share unit grants issued with performance conditions, compensation expense is recognized over each vesting period based on assessment of the likelihood of meeting these conditions. We recognize compensation expense for only the portion of restricted stock and performance share units that is expected to vest, rather than record forfeitures when they occur. If the actual number of forfeitures differs from those estimated by management, additional adjustments to compensation expense may be required in the future periods.

Foreign currency

Our consolidated financial statements are reported in U.S. dollars. Assets and liabilities of international subsidiaries with non-U.S. dollar functional currencies are translated to U.S. dollars at the exchange rates in effect on the balance sheet date. Revenues and expenses for each subsidiary are translated to U.S. dollars using a weighted average rate for the relevant reporting period. Translation adjustments resulting from this process are included, net of tax, in other comprehensive income (“OCI”), when applicable. Currency gains and losses on intercompany loans with international subsidiaries are included, net of tax, in OCI.

Purchases and retirement of our common stock

We purchase our common stock under a program authorized by our Board of Directors. Under applicable Washington State law, shares purchased are not displayed separately as treasury stock on the Consolidated Balance Sheets and are treated as authorized but unissued shares. It is our accounting policy to first record these purchases as a reduction to our common stock account. Once the common stock account has been reduced to a nominal balance, remaining purchases are recorded as a reduction to our retained earnings. Furthermore, activity in our common stock account related to stock-based compensation is also recorded to retained earnings until such time as the reduction to retained earnings due to stock repurchases has been recovered.

Net income (loss) per share

Basic net income (loss) per share is calculated by dividing net income (loss) by the weighted average number of common shares outstanding during the period. Diluted net income per share is calculated by dividing net income by the weighted average number of common shares and potential common shares outstanding during the period. Potential common shares include the dilutive effects of vested and non-vested restricted stock, performance share units and shares issued under the ESPP, except where their inclusion would be anti-dilutive.

Anti-dilutive shares primarily include non-vested restricted stock and performance share units for which the sum of the assumed proceeds, including unrecognized compensation expense, exceeds the average stock price during the periods presented. Anti-dilutive shares associated with our stock options relate to those stock options with an exercise price higher than the average market value of our stock during the periods presented.

Use of estimates

Preparing financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions that affect the reported amounts of assets, liabilities, revenues and expenses. Estimates in our financial statements include, but are not limited to, purchase accounting, allowance for doubtful accounts, estimates for asset and goodwill impairments, stock-based performance awards, assumptions underlying self-insurance reserves, contingent legal and regulatory liabilities, and the potential outcome of future tax consequences of events that have been recognized in the financial statements. Actual results and outcomes may differ from these estimates and assumptions.

New Accounting Pronouncements and Changes in Accounting Principles

Recently adopted accounting standards

Stock compensation

In May 2017, the Financial Accounting Standing Board (“FASB”) issued guidance to provide clarity and reduce diversity in practice when accounting for a change to the terms or conditions of share-based payment awards. The objective was to reduce the scope of transactions that would require modification accounting. Disclosure requirements remain unchanged. This amended guidance was effective for our fiscal years and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue), with early adoption permitted. We adopted this guidance for our fiscal first quarter of 2018. The adoption of the new standard did not have a material impact on our financial statements.

Business combinations

In January 2017, the FASB issued guidance clarifying the definition of a business, which revises the definition of a business and provides new guidance in evaluating when a set of transferred assets and activities is a business. This guidance was effective for fiscal years and interim periods beginning December 15, 2017 (Q1 2018 for TrueBlue) on a prospective basis. This standard did not have a material impact on our financial statements.

Restricted cash and cash equivalents

In November 2016, the FASB issued guidance to amend the presentation of restricted cash and restricted cash equivalents on the statement of cash flows. The standard requires restricted cash and restricted cash equivalents be included with cash and cash equivalents when reconciling the beginning-of-period and end-of-period total amounts shown on the statement of cash flows. This amended guidance was effective for fiscal years and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue). We adopted this guidance for our fiscal first quarter of 2018 using the retrospective transition method. Accordingly, the change in restricted cash and cash equivalents is no longer segregated on our Consolidated Statements of Cash Flows, and the $21.5 million and $19.8 million previously presented in the investing section for the years ended December 31, 2017 and January 1, 2017, respectively, are now included when reconciling the beginning-of-period and end-of-period cash, cash equivalents and restricted cash shown on our Consolidated Statements of Cash Flows.

Accounting for income taxes - intra-entity asset transfers

In October 2016, the FASB issued guidance on the accounting for income tax effects of intercompany sales or transfers of assets other than inventory. The guidance requires entities to recognize the income tax impact of an intra-entity sale or transfer of an asset other than inventory when the sale or transfer occurs, rather than when the asset has been sold to an outside party. This guidance was effective for fiscal years and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue). The guidance requires a modified retrospective application with a cumulative catch-up adjustment to opening retained earnings. We adopted this guidance for our fiscal first quarter of 2018. The adoption of the new standard did not have a material impact on our financial statements.

Statement of cash flows classification

In August 2016, the FASB issued guidance relating to how certain cash receipts and cash payments should be presented and classified in the statement of cash flows. The update was intended to reduce the existing diversity in practice. The amended guidance was effective for fiscal years, and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue). We adopted this guidance for our fiscal first quarter of 2018. The adoption of the new standard did not have an impact on our financial statements.

Financial instruments – recognition, measurement, presentation, and disclosure

In January 2016, the FASB issued guidance on the accounting for equity investments, financial liabilities under the fair value option, and the presentation and disclosure requirements for financial instruments. The guidance was effective for annual and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue). Early adoption of the amendments in the guidance was not permitted, with limited exceptions. The guidance required a cumulative-effect adjustment be made to reclassify unrealized gains and losses related to available-for-sale equity securities from accumulated other comprehensive income, to retained earnings as of the beginning of the fiscal year of adoption. We adopted this guidance as of the first day of our fiscal first quarter of 2018 and reclassified from accumulated other comprehensive loss to retained earnings, $1.5 million in unrealized gains, net of tax on available-for-sale equity securities. Beginning in Q1 2018, change in market value for our available-for-sale equity securities is included in selling, general and administrative expense on our Consolidated Statements of Operation and Comprehensive Income (Loss).

Revenue from contracts with customers

In May 2014, the FASB issued guidance outlining a single comprehensive model for accounting for revenue arising from contracts with clients, which supersedes the previous revenue recognition accounting guidance. The guidance was effective for annual and interim periods beginning after December 15, 2017 (Q1 2018 for TrueBlue). This guidance required an entity to recognize revenue when it transfers promised goods or services to clients in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. We adopted this new guidance as of January 1, 2018 using the modified retrospective transition method. Results for reporting periods beginning after January 1, 2018 are presented under the new revenue recognition guidance, while prior period amounts were not adjusted and continue to be reported in accordance with previous accounting guidance. The adoption of this new guidance did not have a material impact on our consolidated financial statements as of the adoption date, or for the year ended December 30, 2018, except for expanded disclosures.

Recently issued accounting pronouncements not yet adopted

Intangibles-goodwill and other-internal-use software

In August 2018, the FASB issued guidance on accounting for implementation costs incurred in a cloud computing arrangement that is a service contract. This new standard is intended to reduce complexity for the accounting for costs of implementing a cloud computing service arrangement. The standard aligns the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software (and hosting arrangements that include an internal-use software license). Currently, we expense internal development labor as incurred. The new guidance will require those costs to be capitalized with the related amortization recorded in selling, general and administrative expense. In addition, capitalized development costs are required to be recorded as a prepaid asset (other asset) rather than a fixed asset, and license fees incurred during the development period should be expensed as incurred. We intend to early adopt the standard prospectively in Q1 2019, which will not have an impact on our consolidated financial statements.

Leases

In February 2016, the FASB issued guidance on lease accounting. The new guidance will continue to classify leases as either finance or operating, but will result in the lessee recognizing most operating leases on the balance sheet as right-of-use assets and lease liabilities. This guidance is effective for annual and interim periods beginning after December 15, 2018 (Q1 2019 for TrueBlue), with early adoption permitted. In July 2018, the FASB amended the standard to provide transition relief for comparative reporting, allowing companies to adopt the provisions of the new standard using a modified retrospective transition method on the adoption date, with a cumulative-effect adjustment to retained earnings recorded on the date of adoption. We have elected to adopt the standard using the transition relief provided in the July amendment. In preparation for adoption of the standard, we have implemented internal controls and key system functionality to enable the preparation of financial information.

We expect adoption of the standard to result in the recognition of operating lease right-of-use assets of approximately $33 million and corresponding lease liabilities of approximately $34 million as of the first day of our fiscal first quarter in 2019. The difference between the right-of-use asset and lease liability relates to the existing deferred rent liability associated with the leases to be capitalized. The existing deferred rent liability, which is the difference between the straight-line lease expense and cash paid, will reduce the right-of-use asset, upon adoption. Our accounting for capital leases will remain substantially unchanged. Adoption of the standard will not have a material impact on our Consolidated Statements of Operation and Comprehensive Income (Loss).

Financial instruments – credit losses

In June 2016, the FASB issued guidance on accounting for credit losses on financial instruments. This guidance sets forth a current expected credit loss model, which requires measurement of all expected credit losses for financial instruments held at the reporting date based on historical experience, current conditions, and reasonable supportable forecasts. This guidance replaces the incurred loss impairment methodology under current U.S. GAAP with a methodology that reflects expected credit losses and requires consideration of a broader range of reasonable and supportable information to inform credit loss estimates. We will be required to use a forward-looking expected credit loss model for accounts receivables, loans, and other financial instruments. Credit losses relating to available-for-sale debt securities will also be recorded through an allowance for credit losses rather than as a reduction in the amortized cost basis of the securities. This guidance is effective for annual and interim periods beginning after December 15, 2019 (Q1 2020 for TrueBlue) with early adoption permitted no sooner than Q1 2019. A modified retrospective approach is required for all investments, except debt securities for which an other-than-temporary impairment had been recognized prior to the effective date, which will require a prospective transition approach. We plan to adopt this guidance on the effective date and are currently evaluating the impact of this standard on our consolidated financial statements, including accounting policies, processes and systems.

Other

Other accounting standards that have been issued by the FASB or other standards-setting bodies that do not require adoption until a future date are not expected to have a material impact on our financial statements upon adoption.

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Estimated Useful Lives of Property and Equipment (Tables)

12 Months Ended

Dec. 30, 2018

Property, Plant and Equipment [Abstract]

Schedule of property and equipment

We compute depreciation using the straight-line method over the estimated useful lives of the assets as follows:



	Years
Buildings	40
Computers and software	3 - 10
Furniture and equipment	3 - 10

Property and equipment are stated at cost and consist of the following:



(in thousands)	December 30, 2018			December 31, 2017
Buildings and land	$	41,300		$	37,672
Computers and software	154,724			149,835
Furniture and equipment	16,632			15,527
Construction in progress	8,350			7,157
Gross property and equipment	221,006			210,191
Less accumulated depreciation	(163,335		)	(150,028		)
Property and equipment, net	$	57,671		$	60,163

REVENUE RECOGNITION (Tables)

12 Months Ended

Dec. 30, 2018

Revenue Recognition [Abstract]

Schedule of Revenue by Major Customers by Reporting Segments

The following table presents our revenue disaggregated by major source:



	Year ended				December 30, 2018
(in thousands)	PeopleReady		PeopleManagement		PeopleScout		Consolidated
Revenue from services:
Contingent staffing	$	1,522,076	$	728,254	$	—	$	2,250,330
Human resource outsourcing	—		—		248,877		248,877
Total company	$	1,522,076	$	728,254	$	248,877	$	2,499,207

ACQUISITIONS AND DIVESTITURE (Tables)

12 Months Ended

Dec. 30, 2018

TMP [Member]

Business Acquisition [Line Items]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table reflects our final allocation of the purchase price, net of cash acquired, to the fair value of the assets acquired and liabilities assumed:



(in thousands)	Purchase price allocation
Cash purchase price, net of cash acquired	$	22,742
Purchase price allocated as follows:
Accounts receivable	$	9,770
Prepaid expenses, deposits and other current assets	337
Property and equipment	435
Customer relationships	6,286
Trade names/trademarks	1,738
Total assets acquired	18,566
Accounts payable and other accrued expenses	9,139
Accrued wages and benefits	1,642
Income tax payable	205
Deferred income tax liability	1,444
Total liabilities assumed	12,430
Net identifiable assets acquired	6,136
Goodwill (1)	16,606
Total consideration allocated	$	22,742

(1) Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new clients and future cash flows after the acquisition of TMP, and is non-deductible for income tax purposes.

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

The following table sets forth the components of identifiable intangible assets, their estimated fair values and useful lives as of June 12, 2018:



(in thousands, except for estimated useful lives, in years)	Estimated fair value		Estimated useful life in years
Customer relationships	$	6,286	3,7
Trade names/trademarks	1,738		14
Total acquired identifiable intangible assets	$	8,024

Aon Hewitt

Business Acquisition [Line Items]

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed

The following table reflects our final allocation of the purchase price:



(in thousands)	Purchase price allocation
Cash purchase price, net of working capital adjustment	$	72,476
Purchase price allocated as follows:
Accounts receivable	$	12,272
Prepaid expenses, deposits and other current assets	894
Customer relationships	34,900
Technologies	400
Total assets acquired	48,466
Accrued wages and benefits	1,025
Other long-term liabilities	456
Total liabilities assumed	1,481
Net identifiable assets acquired	46,985
Goodwill (1)	25,491
Total consideration allocated	$	72,476


(1)	Goodwill represents the expected synergies with our existing business, the acquired assembled workforce, potential new clients and future cash flows after the acquisition of the RPO business of Aon Hewitt. Goodwill is deductible for income tax purposes over 15 years as of January 4, 2016.

Schedule of Finite-Lived Intangible Assets Acquired as Part of Business Combination

The following table sets forth the components of identifiable intangible assets and their estimated useful lives as of January 4, 2016:



(in thousands, except for estimated useful lives, in years)	Estimated fair value		Estimated useful lives in years
Customer relationships	$	34,900	9
Technologies	400		3
Total acquired identifiable intangible assets	$	35,300

FAIR VALUE MEASUREMENT (Tables)

12 Months Ended

Dec. 30, 2018

Fair Value Disclosures [Abstract]

Fair Value Measurements, Recurring and Nonrecurring [Table Text Block]

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



	December 30, 2018
(in thousands)	Total fair value		Quoted prices in active markets for identical assets (level 1)		Significant other observable inputs (level 2)		Significant unobservable inputs (level 3)
Financial assets:
Cash and cash equivalents	$	46,988	$	46,988	$	—	$	—
Restricted cash and cash equivalents	55,462		55,462		—		—
Cash, cash equivalents and restricted cash (1)	$	102,450	$	102,450	$	—	$	—

Deferred compensation mutual funds classified as available-for-sale	$	23,363	$	23,363	$	—	$	—

Municipal debt securities	$	76,690	$	—	$	76,690	$	—
Corporate debt securities	75,432		—		75,432		—
Agency mortgage-backed securities	2,531		—		2,531		—
U.S. government and agency securities	988		—		988		—
Restricted investments classified as held-to-maturity	$	155,641	$	—	$	155,641	$	—



	December 31, 2017
(in thousands)	Total fair value		Quoted prices in active markets for identical assets (level 1)		Significant other observable inputs (level 2)		Significant unobservable inputs (level 3)
Financial assets:
Cash and cash equivalents	$	28,780	$	28,780	$	—	$	—
Restricted cash and cash equivalents	45,051		45,051		—		—
Cash, cash equivalents and restricted cash (1)	$	73,831	$	73,831	$	—	$	—

Deferred compensation mutual funds classified as available-for-sale	$	22,428	$	22,428	$	—	$	—

Municipal debt securities	$	83,366	$	—	$	83,366	$	—
Corporate debt securities	83,791		—		83,791		—
Agency mortgage-backed securities	4,062		—		4,062		—
U.S. government and agency securities	1,019		—		1,019		—
Restricted investments classified as held-to-maturity	$	172,238	$	—	$	172,238	$	—


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

Fair Value Measurements, Nonrecurring [Table Text Block]

As a result of those measurements, we recognized impairment charges of $103.5 million during the year ended January 1, 2017, as follows:



	January 1, 2017
(in thousands)	Total fair value		Quoted prices in active markets for identical assets (level 1)		Significant other observable inputs (level 2)		Significant unobservable inputs (level 3)		Total impairment loss
Goodwill	$	42,629	$	—	$	—	$	42,629	$	(65,869	)
Customer relationships	11,100		—		—		11,100		(28,900		)
Trade names/trademarks	3,600		—		—		3,600		(8,775		)
Total	$	57,329	$	—	$	—	$	57,329	$	(103,544	)

- Definition

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

+ References + Details

RESTRICTED CASH AND INVESTMENTS (Tables)

12 Months Ended

Dec. 30, 2018

Restricted Cash and Investments [Abstract]

Schedule of restricted cash and investments

The following is a summary of the carrying value of our restricted cash and investments:



(in thousands)	December 30, 2018		December 31, 2017
Cash collateral held by insurance carriers	$	24,182	$	22,926
Restricted cash and cash equivalents	28,021		16,113
Restricted investments classified as held-to-maturity	156,618		171,752
Deferred compensation mutual funds, classified as available-for-sale	23,363		22,428
Other restricted cash and cash equivalents	3,259		6,012
Total restricted cash and investments	$	235,443	$	239,231

Schedule of held-to-maturity investments

The amortized cost and estimated fair value of our held-to-maturity investments held in trust, aggregated by investment category as of December 30, 2018 and December 31, 2017, were as follows:



	December 30, 2018
(in thousands)	Amortized cost		Gross unrealized gain		Gross unrealized loss			Fair value
Municipal debt securities	$	76,750	$	456	$	(516	)	$	76,690
Corporate debt securities	76,310		30		(908		)	75,432
Agency mortgage-backed securities	2,559		5		(33		)	2,531
U.S. government and agency securities	999		—		(11		)	988
	$	156,618	$	491	$	(1,468	)	$	155,641



	December 31, 2017
(in thousands)	Amortized cost		Gross unrealized gain		Gross unrealized loss			Fair value
Municipal debt securities	$	82,770	$	974	$	(378	)	$	83,366
Corporate debt securities	83,916		309		(434		)	83,791
Agency mortgage-backed securities	4,066		22		(26		)	4,062
U.S. government and agency securities	1,000		19		—			1,019
	$	171,752	$	1,324	$	(838	)	$	172,238

Schedule of Unrealized Loss on Investments [Table Text Block]

The estimated fair value and gross unrealized losses of all investments classified as held-to-maturity, aggregated by investment category and length of time that individual securities have been in a continuous unrealized loss position as of December 30, 2018 and December 31, 2017, were as follows:



	December 30, 2018
	Less than 12 months					12 months or more					Total
(in thousands)	Estimated fair value		Unrealized losses			Estimated fair value		Unrealized losses			Estimated fair value		Unrealized losses
Municipal debt securities	$	12,803	$	(74	)	$	22,638	$	(442	)	$	35,441	$	(516	)
Corporate debt securities	22,567		(277		)	44,463		(631		)	67,030		(908		)
Agency mortgage-backed securities	385		—			1,375		(33		)	1,760		(33		)
U.S. government and agency securities	988		(11		)	—		—			988		(11		)
Total held-to-maturity investments	$	36,743	$	(362	)	$	68,476	$	(1,106	)	$	105,219	$	(1,468	)



	December 31, 2017
	Less than 12 months					12 months or more					Total
(in thousands)	Estimated fair value		Unrealized losses			Estimated fair value		Unrealized losses			Estimated fair value		Unrealized losses
Municipal debt securities	$	23,078	$	(124	)	$	9,631	$	(254	)	$	32,709	$	(378	)
Corporate debt securities	48,952		(311		)	10,081		(123		)	59,033		(434		)
Agency mortgage-backed securities	1,362		(10		)	888		(16		)	2,250		(26		)
Total held-to-maturity investments	$	73,392	$	(445	)	$	20,600	$	(393	)	$	93,992	$	(838	)

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:



	December 30, 2018
(in thousands)	Amortized cost		Fair value
Due in one year or less	$	27,158	$	27,014
Due after one year through five years	86,606		86,107
Due after five years through ten years	42,854		42,520
	$	156,618	$	155,641

PROPERTY AND EQUIPMENT, NET (Tables)

12 Months Ended

Dec. 30, 2018

Property, Plant and Equipment [Abstract]

Schedule of property and equipment

We compute depreciation using the straight-line method over the estimated useful lives of the assets as follows:



	Years
Buildings	40
Computers and software	3 - 10
Furniture and equipment	3 - 10

Property and equipment are stated at cost and consist of the following:



(in thousands)	December 30, 2018			December 31, 2017
Buildings and land	$	41,300		$	37,672
Computers and software	154,724			149,835
Furniture and equipment	16,632			15,527
Construction in progress	8,350			7,157
Gross property and equipment	221,006			210,191
Less accumulated depreciation	(163,335		)	(150,028		)
Property and equipment, net	$	57,671		$	60,163

GOODWILL AND INTANGIBLE ASSETS (Tables)

12 Months Ended

Dec. 30, 2018

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of Goodwill

The following table reflects changes in the carrying amount of goodwill during the period by reportable segments:



(in thousands)	PeopleReady			PeopleManagement			PeopleScout			Total company
Balance at January 1, 2017
Goodwill before impairment	$	106,304		$	100,146		$	129,852		$	336,302
Accumulated impairment loss	(46,210		)	(50,700		)	(15,169		)	(112,079		)
Goodwill, net	60,094			49,446			114,683			224,223

Foreign currency translation	—			—			2,471			2,471

Balance at December 31, 2017
Goodwill before impairment	106,304			100,146			132,323			338,773
Accumulated impairment loss	(46,210		)	(50,700		)	(15,169		)	(112,079		)
Goodwill, net	60,094			49,446			117,154			226,694

Divested goodwill before impairment (1)	—			(19,054		)	—			(19,054		)
Divested accumulated impairment loss (1)	—			17,000			—			17,000
Acquired goodwill (2)	—			—			16,606			16,606
Foreign currency translation	—			—			(3,959		)	(3,959		)

Balance at December 30, 2018
Goodwill before impairment	106,304			81,092			144,970			332,366
Accumulated impairment loss	(46,210		)	(33,700		)	(15,169		)	(95,079		)
Goodwill, net	$	60,094		$	47,392		$	129,801		$	237,287


(1)	Effective March 12, 2018, we entered divested our PlaneTechs business. As a result of this divestiture, we eliminated the remaining goodwill balance of the PlaneTechs business, which was a part of our PeopleManagement reportable segment. For additional information, see Note 3: Acquisitions and Divestiture.


(2)	Effective June 12, 2018, we acquired TMP Holdings LTD, through PeopleScout. Accordingly, the goodwill associated with the acquisition has been assigned to our PeopleScout reportable segment based on our final purchase price allocation. For additional information, see Note 3: Acquisitions and Divestiture.

Schedule of finite-lived intangible assets

The following table presents our purchased finite-lived intangible assets:



	December 30, 2018							December 31, 2017
(in thousands)	Gross carrying amount		Accumulated amortization			Net carrying amount		Gross carrying amount		Accumulated amortization			Net carrying amount
Finite-lived intangible assets (1):
Customer relationships	$	153,704	$	(70,887	)	$	82,817	$	148,114	$	(53,801	)	$	94,313
Trade names/trademarks	2,580		(1,069		)	1,511		4,149		(3,736		)	413
Non-compete agreements	—		—			—		1,400		(1,377		)	23
Technologies	9,800		(8,720		)	1,080		17,500		(13,588		)	3,912
Total finite-lived intangible assets	$	166,084	$	(80,676	)	$	85,408	$	171,163	$	(72,502	)	$	98,661


(1)	Excludes assets that are fully amortized.

Schedule of estimated future amortization of definite-lived intangible assets

The following table provides the estimated future amortization of finite-lived intangible assets as of December 30, 2018:



(in thousands)
2019	$	18,986
2020	17,354
2021	14,049
2022	13,201
2023	11,593
Thereafter	10,225
Total future amortization	$	85,408

WORKERS' COMPENSATION INSURANCE AND RESERVES (Tables)

12 Months Ended

Dec. 30, 2018

Workers' Compensation Insurance and Reserves [Abstract]

Reconciliation of workers' compensation claims reserve

The table below presents a reconciliation of the undiscounted workers’ compensation reserve to the discounted workers’ compensation reserve for the periods presented as follows:



(in thousands)	December 30, 2018		December 31, 2017
Undiscounted workers’ compensation reserve	$	284,625	$	293,600
Less discount on workers’ compensation reserve	18,179		19,277
Workers’ compensation reserve, net of discount	266,446		274,323
Less current portion	76,421		77,218
Long-term portion	$	190,025	$	197,105

Estimated future payout of our discounted workers' compensation claims

The table below presents the estimated future payout of our discounted workers’ compensation claims reserve for the next five years and thereafter as of December 30, 2018:



(in thousands)
2019	$	76,421
2020	41,654
2021	23,690
2022	15,236
2023	10,309
Thereafter	50,907
Sub-total	218,217
Excess claims (1)	48,229
Total	$	266,446


(1)	Estimated expenses related to claims above our self-insured limits for which we have a corresponding receivable for the insurance coverage based on contractual policy agreements.

LONG-TERM DEBT (Tables)

12 Months Ended

Dec. 30, 2018

Debt Disclosure [Abstract]

Schedule of Long-term Debt Instruments

The components of our borrowings were as follows:



(in thousands)	December 30, 2018		December 31, 2017
Revolving Credit Facility	$	80,000	$	95,900
Term Loan	—		22,856
Total debt	80,000		118,756
Less current portion	—		2,267
Long-term debt, less current portion	$	80,000	$	116,489

- Definition

Tabular disclosure of long-debt instruments or arrangements, including identification, terms, features, collateral requirements and other information necessary to a fair presentation. These are debt arrangements that originally required repayment more than twelve months after issuance or greater than the normal operating cycle of the entity, if longer.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.22)
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-Name Accounting Standards Codification
-Topic 835
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Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 505
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Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef
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-Topic 235
-SubTopic 10
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-Paragraph 1
-Subparagraph (SX 210.4-08.(e),(f))
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+ Details

COMMITMENTS AND CONTINGENCIES (Tables)

12 Months Ended

Dec. 30, 2018

Commitments and Contingencies Disclosure [Abstract]

Schedule of workers’ compensation collateral commitments

We have provided our insurance carriers and certain states with commitments in the form and amounts listed below:



(in thousands)	December 30, 2018		December 31, 2017
Cash collateral held by workers’ compensation insurance carriers	$	22,264	$	22,148
Cash and cash equivalents held in Trust	28,021		16,113
Investments held in Trust	156,618		171,752
Letters of credit (1)	6,691		7,748
Surety bonds (2)	21,881		19,829
Total collateral commitments	$	235,475	$	237,590


(1)	We have agreements with certain financial institutions to issue letters of credit as collateral.

(2)

Our surety bonds are issued by independent insurance companies on our behalf and bear annual fees based on a percentage of the bond, which are determined by each independent surety carrier. These fees do not exceed 2.0% of the bond amount, subject to a minimum charge. The terms of these bonds are subject to review and renewal every one to four years and most bonds can be canceled by the sureties with as little as 60 days notice.

Schedule of future minimum lease payments for operating leases

Future non-cancelable minimum lease payments under our operating lease commitments as of December 30, 2018 are as follows for each of the next five years and thereafter:



(in thousands)
2019	$	8,337
2020	7,192
2021	4,990
2022	2,442
2023	1,324
Thereafter	699
Total future non-cancelable minimum lease payments	$	24,984

STOCK-BASED COMPENSATION (Tables)

12 Months Ended

Dec. 30, 2018

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of restricted and unrestricted stock and performance share units activity

Restricted and unrestricted stock awards and performance share units activity for the year ended December 30, 2018, was as follows:



(shares in thousands)	Shares		Weighted- average grant-date price
Non-vested at beginning of period	1,321		$	23.50
Granted	719		$	26.87
Vested	(428	)	$	24.29
Forfeited	(296	)	$	23.01
Non-vested at the end of the period	1,316		$	26.05

Schedule of share-based compensation, employee stock purchase plan

The following table summarizes transactions under our ESPP from fiscal 2018, 2017 and 2016:



(shares in thousands)		Shares	Average price per share
Issued during fiscal	2018	68	$	22.17
Issued during fiscal	2017	72	$	20.43
Issued during fiscal	2016	87	$	17.51

INCOME TAXES (Tables)

12 Months Ended

Dec. 30, 2018

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The provision for income taxes is comprised of the following:



	Years ended
(in thousands)	2018			2017			2016
Current taxes:
Federal	$	5,088		$	12,134		$	12,082
State	5,208			3,979			5,448
Foreign	1,542			3,545			2,677
Total current taxes	11,838			19,658			20,207
Deferred taxes:
Federal	(1,283		)	3,645			(20,693		)
State	120			(195		)	(4,064		)
Foreign	(766		)	(1,014		)	(539		)
Total deferred taxes	(1,929		)	2,436			(25,296		)
Provision for income taxes	$	9,909		$	22,094		$	(5,089	)

Schedule of Effective Income Tax Rate Reconciliation

The items accounting for the difference between income taxes computed at the statutory federal income tax rate and income taxes reported on the Consolidated Statements of Operations and Comprehensive Income (Loss) are as follows:



	Years ended
(in thousands, except percentages)	2018			%		2017			%		2016			%
Income tax expense (benefit) based on statutory rate	$	15,889		21.0	%	$	27,140		35.0	%	$	(7,119	)	35.0	%
Increase (decrease) resulting from:
State income taxes, net of federal benefit	3,826			5.1		2,667			3.4		1,373			(6.8	)
Tax credits, net	(12,303		)	(16.3	)	(9,964		)	(12.9	)	(17,141		)	84.3
Transition to the U.S. Tax Cuts and Job Act	(194		)	(0.3	)	2,466			3.2		—			—
Non-deductible goodwill impairment charge	—			—		—			—		17,694			(87.0	)
Non-deductible/non-taxable items	1,191			1.6		1,157			1.5		630			(3.1	)
Foreign taxes	735			1.0		(342		)	(0.4	)	993			(4.8	)
Other, net	765			1.0		(1,030		)	(1.3	)	(1,519		)	7.4
Total taxes on income (loss)	$	9,909		13.1	%	$	22,094		28.5	%	$	(5,089	)	25.0	%

Schedule of Income before Income Tax, Domestic and Foreign

U.S. and international components of income (loss) before tax expense (benefit) was as follows:



	Years ended
(in thousands)	2018		2017		2016
U.S.	$	73,051	$	69,119	$	(8,221	)
International	2,612		8,431		(12,119		)
Income (loss) before tax expense (benefit)	$	75,663	$	77,550	$	(20,340	)

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows:



(in thousands)	December 30, 2018			December 31, 2017
Deferred tax assets:
Allowance for doubtful accounts	$	1,049		$	876
Workers’ compensation	4,162			1,420
Accounts payable and other accrued expenses	3,957			4,000
Net operating loss carryforwards	2,103			2,388
Tax credit carryforwards	1,562			1,615
Accrued wages and benefits	7,016			4,644
Deferred compensation	5,438			4,484
Other	636			841
Total	25,923			20,268
Valuation allowance	(2,079		)	(2,508		)
Total deferred tax asset, net of valuation allowance	23,844			17,760
Deferred tax liabilities:
Prepaid expenses, deposits and other current assets	(2,054		)	(2,096		)
Depreciation and amortization	(17,402		)	(11,881		)
Total deferred tax liabilities	(19,456		)	(13,977		)
Net deferred tax asset, end of year	$	4,388		$	3,783

Summary of Tax Credit Carryforwards

The following table summarizes our net operating losses (“NOLs”) and credit carryforwards along with their respective valuation allowance as of December 30, 2018:



(in thousands)	Carryover tax benefit		Valuation allowance			Expected benefit		Year expiration begins
Year-end tax attributes:
State NOLs	$	1,373	$	—		$	1,373	Various
Foreign NOLs	730		(730		)	—		Various
California Enterprise Zone credits	1,562		(1,349		)	213		2023
Total	$	3,665	$	(2,079	)	$	1,586

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward

The following table summarizes the activity related to our unrecognized tax benefits:



	Years ended
(in thousands)	2018			2017			2016
Balance, beginning of fiscal year	$	2,210		$	2,242		$	2,195
Increases for tax positions related to the current year	377			356			348
Reductions due to lapsed statute of limitations	(397		)	(388		)	(301		)
Balance, end of fiscal year	$	2,190		$	2,210		$	2,242

NET INCOME PER SHARE (Tables)

12 Months Ended

Dec. 30, 2018

Earnings Per Share [Abstract]

Schedule of net income and diluted common shares

Diluted common shares were calculated as follows:



	Years ended
(in thousands, except per share data)	2018		2017		2016
Net income (loss)	$	65,754	$	55,456	$	(15,251	)

Weighted average number of common shares used in basic net income (loss) per common share	39,985		41,202		41,648
Dilutive effect of non-vested restricted stock	290		239		—
Weighted average number of common shares used in diluted net income (loss) per common share	40,275		41,441		41,648
Net income (loss) per common share:
Basic	$	1.64	$	1.35	$	(0.37	)
Diluted	$	1.63	$	1.34	$	(0.37	)

Anti-dilutive shares	538		418		—

ACCUMULATED OTHER COMPREHENSIVE INCOME (Tables)

12 Months Ended

Dec. 30, 2018

Equity [Abstract]

Schedule of Comprehensive Income (Loss)

Changes in the balance of each component of accumulated other comprehensive loss during the reporting periods were as follows:



	Years ended
	December 30, 2018									December 31, 2017
(in thousands)	Foreign currency translation adjustment, net of tax (2)			Unrealized gain on investments, net of tax (1)			Total other comprehensive (loss), net of tax			Foreign currency translation adjustment, net of tax (2)			Unrealized gain on investments, net of tax (1)		Total other comprehensive income (loss), net of tax
Balance at beginning of period	$	(8,329	)	$	1,525		$	(6,804	)	$	(11,684	)	$	251	$	(11,433	)
Current period other comprehensive income (loss)	(6,320		)	—			(6,320		)	3,355			1,274		4,629
Change in accounting standard cumulative-effect adjustment (3)	—			(1,525		)	(1,525		)	—			—		—
Balance at end of period	$	(14,649	)	$	—		$	(14,649	)	$	(8,329	)	$	1,525	$	(6,804	)


(1)	Consisted of deferred compensation plan accounts, comprised of mutual funds classified as available-for-sale securities, prior to our adoption of the new accounting standard for equity investments in the fiscal first quarter of 2018. The tax impact on the unrealized gain on available-for-sale securities was de minimis for the year ended December 31, 2017.


(2)	The tax impact on foreign currency translation adjustments for fiscal years 2018 and 2017 was de minimis.

(3)

As a result of our adoption of the new accounting standard for equity investments, $1.5 million in unrealized gains, net of tax on available-for-sale equity securities were reclassified from accumulated other comprehensive loss to retained earnings as of the beginning of fiscal 2018. There were no material reclassifications out of accumulated other comprehensive loss during the year ended December 31, 2017. For additional information, see Note 1: Summary of Significant Accounting Policies.

SEGMENT INFORMATION (Tables)

12 Months Ended

Dec. 30, 2018

Segment Reporting [Abstract]

Schedule of Segment Information

The following table presents a reconciliation of segment revenue from services to total company revenue:



	Years ended
(in thousands)	December 30, 2018		December 31, 2017		January 1, 2017
Revenue from services:
PeopleReady	$	1,522,076	$	1,511,360	$	1,629,455
PeopleManagement	728,254		807,273		940,453
PeopleScout	248,877		190,138		180,732
Total company	$	2,499,207	$	2,508,771	$	2,750,640

The following table presents a reconciliation of Segment profit to income before tax expense:



	Years ended
(in thousands)	December 30, 2018			December 31, 2017			January 1, 2017
Segment profit:
PeopleReady	$	85,998		$	79,044		$	109,063
PeopleManagement	21,627			27,216			27,557
PeopleScout	47,383			39,354			34,285
	155,008			145,614			170,905
Corporate unallocated	(26,066		)	(20,968		)	(23,583		)
Goodwill and intangible asset impairment charge	—			—			(103,544		)
Work Opportunity Tax Credit processing fees	(985		)	(805		)	(1,858		)
Acquisition/integration costs	(2,672		)	—			(6,654		)
Other costs	(10,317		)	(162		)	(5,569		)
Depreciation and amortization	(41,049		)	(46,115		)	(46,692		)
Income (loss) from operations	73,919			77,564			(16,995		)
Interest and other income (expense), net	1,744			(14		)	(3,345		)
Income (loss) before tax expense (benefit)	$	75,663		$	77,550		$	(20,340	)

Revenue from External Customers by Geographic Areas [Table Text Block]

Our international operations are primarily in Canada, Australia and the United Kingdom. Revenue by region was as follows:



	Years ended
(in thousands, except percentages)	2018		%		2017		%		2016		%
United States	$	2,369,024	94.8	%	$	2,387,992	95.2	%	$	2,644,414	96.1	%
International operations	130,183		5.2		120,779		4.8		106,226		3.9
Total revenue from services	$	2,499,207	100.0	%	$	2,508,771	100.0	%	$	2,750,640	100.0	%

SELECTED QUARTERLY FINANCIAL DATA (Tables)

12 Months Ended

Dec. 30, 2018

Selected Quarterly Financial Information [Abstract]

Schedule of Quarterly Financial Information

SELECTED QUARTERLY FINANCIAL DATA (UNAUDITED)



(in thousands, except per share data)	First			Second			Third			Fourth
2018
Revenue from services	$	554,388		$	614,301		$	680,371		$	650,147
Cost of services	411,120			448,717			496,053			477,717
Gross profit	143,268			165,584			184,318			172,430
Selling, general and administrative expense	125,763			134,207			145,382			145,280
Depreciation and amortization	10,090			10,101			10,586			10,272
Income from operations	7,415			21,276			28,350			16,878
Interest expense	(890		)	(1,355		)	(1,357		)	(1,279		)
Interest and other income	3,094			387			1,017			2,127
Interest and other income (expense), net	2,204			(968		)	(340		)	848
Income before tax expense	9,619			20,308			28,010			17,726
Income tax expense	864			2,576			3,630			2,839
Net income	$	8,755		$	17,732		$	24,380		$	14,887
Net income per common share:
Basic	$	0.22		$	0.44		$	0.61		$	0.38
Diluted	$	0.22		$	0.44		$	0.61		$	0.37

2017
Revenue from services	$	568,244		$	610,122		$	660,780		$	669,625
Cost of services	428,815			454,842			488,761			501,880
Gross profit	139,429			155,280			172,019			167,745
Selling, general and administrative expense	121,844			124,754			131,552			132,644
Depreciation and amortization	11,174			12,287			11,189			11,465
Income from operations	6,411			18,239			29,278			23,636
Interest expense	(1,232		)	(1,296		)	(1,365		)	(1,601		)
Interest and other income	1,306			1,451			1,146			1,577
Interest and other income (expense), net	74			155			(219		)	(24		)
Income before tax expense	6,485			18,394			29,059			23,612
Income tax expense	1,811			5,260			7,838			7,185
Net income	$	4,674		$	13,134		$	21,221		$	16,427
Net income per common share:
Basic	$	0.11		$	0.32		$	0.52		$	0.41
Diluted	$	0.11		$	0.31		$	0.51		$	0.40

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Summary of Significant Accounting Policies (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Advertising expense	$ 8,100	$ 7,300	$ 7,800
Change in restricted cash		21,500	$ 19,800
Change in accounting standard cumulative-effect adjustment	$ (1,525)	0
Operating leases, maximum period afforded to each party to cancel lease agreements	90 days
Building and Building Improvements
Useful life	40 years
Minimum
Operating leases, renewal option period	3 years
Minimum \| Computers and software
Useful life	3 years
Minimum \| Furniture and equipment
Useful life	3 years
Maximum [Member]
Operating leases, renewal option period	5 years
Maximum [Member] \| Computers and software
Useful life	10 years
Maximum [Member] \| Furniture and equipment
Useful life	10 years
Unrealized gain on investments, net of tax
Change in accounting standard cumulative-effect adjustment	$ (1,525)	$ 0
Accounting Standards Update 2016-02
Operating Lease, Right-of-Use Asset	33,000
Operating Lease, Liability	$ 34,000

REVENUE RECOGNITION (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
REVENUE RECOGNITION (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Revenue from External Customer [Line Items]
Revenue from services	$ 650,147	$ 680,371	$ 614,301	$ 554,388	$ 669,625	$ 660,780	$ 610,122	$ 568,244	$ 2,499,207	$ 2,508,771	$ 2,750,640
PeopleReady
Revenue from External Customer [Line Items]
Revenue from services									1,522,076	1,511,360	1,629,455
PeopleManagement
Revenue from External Customer [Line Items]
Revenue from services									728,254	807,273	940,453
PeopleScout
Revenue from External Customer [Line Items]
Revenue from services									248,877	$ 190,138	$ 180,732
Contingent staffing
Revenue from External Customer [Line Items]
Revenue from services									2,250,330
Contingent staffing \| PeopleReady
Revenue from External Customer [Line Items]
Revenue from services									1,522,076
Contingent staffing \| PeopleManagement
Revenue from External Customer [Line Items]
Revenue from services									728,254
Human resource outsourcing
Revenue from External Customer [Line Items]
Revenue from services									248,877
Human resource outsourcing \| PeopleScout
Revenue from External Customer [Line Items]
Revenue from services									$ 248,877

ACQUISITIONS AND DIVESTITURE TMP (Details) - USD ($) $ in Thousands		3 Months Ended								7 Months Ended	12 Months Ended
	Jun. 12, 2018	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Business Acquisition [Line Items]
Cash purchase price, net of working capital adjustment											$ 22,742	$ 0	$ 72,476
Acquisition/integration costs											2,672	0	6,654
Goodwill		$ 237,287				$ 226,694				$ 237,287	237,287	226,694	224,223
Revenue from services		$ 650,147	$ 680,371	$ 614,301	$ 554,388	$ 669,625	$ 660,780	$ 610,122	$ 568,244		$ 2,499,207	$ 2,508,771	$ 2,750,640
TMP [Member]
Business Acquisition [Line Items]
Cash purchase price, net of working capital adjustment	$ 22,742
Cash Acquired from Acquisition	7,000
Acquisition/integration costs										2,700
Accounts receivable	9,770
Prepaid expenses, deposits and other current assets	337
Property and equipment	435
Intangible Assets	8,024
Total assets acquired	18,566
Accounts payable and other accrued expenses	9,139
Accrued wages and benefits	1,642
Income tax payable	205
Deferred income tax liability	1,444
Total liabilities assumed	12,430
Net identifiable assets acquired	6,136
Goodwill	16,606
Revenue from services										$ 31,000
Customer relationships \| TMP [Member]
Business Acquisition [Line Items]
Intangible Assets	6,286
Trade name/trademarks \| TMP [Member]
Business Acquisition [Line Items]
Intangible Assets	$ 1,738
Estimated useful life in years	14 years
Employer Branding [Member] \| Customer relationships \| TMP [Member]
Business Acquisition [Line Items]
Estimated useful life in years	3 years
RPO [Member] \| Customer relationships \| TMP [Member]
Business Acquisition [Line Items]
Estimated useful life in years	7 years

ACQUISITIONS AND DIVESTITURE PlaneTechs (Details) - USD ($) $ in Thousands		2 Months Ended	3 Months Ended								12 Months Ended
	Mar. 12, 2018	Mar. 12, 2018	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Noncash or Part Noncash Divestitures [Line Items]
Divestiture of business											$ 10,587	$ 0	$ 0
Divestiture non-cash consideration											798	0	0
Revenue from services			$ 650,147	$ 680,371	$ 614,301	$ 554,388	$ 669,625	$ 660,780	$ 610,122	$ 568,244	2,499,207	$ 2,508,771	$ 2,750,640
PlaneTechs
Noncash or Part Noncash Divestitures [Line Items]
Divestiture of business	$ 11,400
Divestiture, Amount of Consideration Received	8,500
Divestiture non-cash consideration	$ 1,600
Debt Instrument, Periodic Payment											100
Gain on Disposition of Assets											$ 700
Revenue from services		$ 8,000

ACQUISITIONS AND DIVESTITURE (Aon Narrative) (Details) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
	Jan. 04, 2016	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Jan. 01, 2017
Business Acquisition [Line Items]
Cash purchase price, net of working capital adjustment										$ 22,742	$ 0		$ 72,476
Acquisition-Related and integration costs associated with a business combination										2,672	0		6,654
Revenue from services		$ 650,147	$ 680,371	$ 614,301	$ 554,388	$ 669,625	$ 660,780	$ 610,122	$ 568,244	$ 2,499,207	$ 2,508,771		$ 2,750,640
Aon Hewitt
Business Acquisition [Line Items]
Cash purchase price, net of working capital adjustment	$ 72,476
Acquisition-Related and integration costs associated with a business combination												$ 6,600
Revenue from services												$ 66,500
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility
Business Acquisition [Line Items]
Line of credit facility, increase (decrease), Net	$ 30,000

ACQUISITIONS AND DIVESTITURE (Aon Purchase Price Allocation) (Details) - USD ($) $ in Thousands		12 Months Ended
	Jan. 04, 2016	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Business Acquisition [Line Items]
Cash purchase price, net of working capital adjustment		$ 22,742	$ 0	$ 72,476
Goodwill		$ 237,287	$ 226,694	$ 224,223
Aon Hewitt
Business Acquisition [Line Items]
Cash purchase price, net of working capital adjustment	$ 72,476
Accounts receivable	12,272
Prepaid expenses, deposits and other current assets	894
Intangible Assets	35,300
Total assets acquired	48,466
Accrued wages and benefits	1,025
Other long-term liabilities	456
Total liabilities assumed	1,481
Net identifiable assets acquired	46,985
Goodwill	$ 25,491
Goodwill, expected tax deductible amount, Period	15 years
Customer relationships \| Aon Hewitt
Business Acquisition [Line Items]
Intangible Assets	$ 34,900
Technologies \| Aon Hewitt
Business Acquisition [Line Items]
Intangible Assets	$ 400

ACQUISITIONS AND DIVESTITURE (Aon Intangible Assets) (Details) - Aon Hewitt $ in Thousands	Jan. 04, 2016 USD ($)
Business Acquisition [Line Items]
Estimated fair value	$ 35,300
Customer relationships
Business Acquisition [Line Items]
Estimated fair value	$ 34,900
Estimated useful life in years	9 years
Technologies
Business Acquisition [Line Items]
Estimated fair value	$ 400
Estimated useful life in years	3 years

FAIR VALUE MEASUREMENT RECURRING (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Dec. 25, 2015
Fair Value Measurement [Line Items]
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	$ 102,450	$ 73,831	$ 103,222	$ 79,811
Deferred compensation mutual funds classified as available-for-sale	23,363	22,428
Restricted investments classified as held-to-maturity	155,641	172,238
Quoted prices in active markets for identical assets (level 1)
Fair Value Measurement [Line Items]
Cash and cash equivalents	46,988	28,780
Significant other observable inputs (level 2)
Fair Value Measurement [Line Items]
Cash and cash equivalents	0	0
Significant unobservable inputs (level 3)
Fair Value Measurement [Line Items]
Cash and cash equivalents	0	0
Municipal debt securities
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	76,690	83,366
Corporate debt securities
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	75,432	83,791
Agency mortgage-backed securities
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	2,531	4,062
U.S. government and agency securities
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	988	1,019
Restricted Assets \| Quoted prices in active markets for identical assets (level 1)
Fair Value Measurement [Line Items]
Restricted cash and cash equivalents	55,462	45,051
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	102,450	73,831
Deferred compensation mutual funds classified as available-for-sale	23,363	22,428
Restricted investments classified as held-to-maturity	0	0
Restricted Assets \| Significant other observable inputs (level 2)
Fair Value Measurement [Line Items]
Restricted cash and cash equivalents	0	0
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	0	0
Deferred compensation mutual funds classified as available-for-sale	0	0
Restricted investments classified as held-to-maturity	155,641	172,238
Restricted Assets \| Significant unobservable inputs (level 3)
Fair Value Measurement [Line Items]
Restricted cash and cash equivalents	0	0
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	0	0
Deferred compensation mutual funds classified as available-for-sale	0	0
Restricted investments classified as held-to-maturity	0	0
Restricted Assets \| Municipal debt securities \| Quoted prices in active markets for identical assets (level 1)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	0	0
Restricted Assets \| Municipal debt securities \| Significant other observable inputs (level 2)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	76,690	83,366
Restricted Assets \| Municipal debt securities \| Significant unobservable inputs (level 3)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	0	0
Restricted Assets \| Corporate debt securities \| Quoted prices in active markets for identical assets (level 1)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	0	0
Restricted Assets \| Corporate debt securities \| Significant other observable inputs (level 2)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	75,432	83,791
Restricted Assets \| Corporate debt securities \| Significant unobservable inputs (level 3)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	0	0
Restricted Assets \| Agency mortgage-backed securities \| Quoted prices in active markets for identical assets (level 1)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	0	0
Restricted Assets \| Agency mortgage-backed securities \| Significant other observable inputs (level 2)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	2,531	4,062
Restricted Assets \| Agency mortgage-backed securities \| Significant unobservable inputs (level 3)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	0	0
Restricted Assets \| U.S. government and agency securities \| Quoted prices in active markets for identical assets (level 1)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	0	0
Restricted Assets \| U.S. government and agency securities \| Significant other observable inputs (level 2)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	988	1,019
Restricted Assets \| U.S. government and agency securities \| Significant unobservable inputs (level 3)
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	0	0
Estimate of Fair Value Measurement [Member]
Fair Value Measurement [Line Items]
Cash and cash equivalents	46,988	28,780
Estimate of Fair Value Measurement [Member] \| Restricted Assets
Fair Value Measurement [Line Items]
Restricted cash and cash equivalents	55,462	45,051
Cash, Cash Equivalents, Restricted Cash and Restricted Cash Equivalents	102,450	73,831
Deferred compensation mutual funds classified as available-for-sale	23,363	22,428
Restricted investments classified as held-to-maturity	155,641	172,238
Estimate of Fair Value Measurement [Member] \| Restricted Assets \| Municipal debt securities
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	76,690	83,366
Estimate of Fair Value Measurement [Member] \| Restricted Assets \| Corporate debt securities
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	75,432	83,791
Estimate of Fair Value Measurement [Member] \| Restricted Assets \| Agency mortgage-backed securities
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	2,531	4,062
Estimate of Fair Value Measurement [Member] \| Restricted Assets \| U.S. government and agency securities
Fair Value Measurement [Line Items]
Restricted investments classified as held-to-maturity	$ 988	$ 1,019

FAIR VALUE MEASUREMENT FAIR VALUE MEASURMENT NONRECURRING (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Fair Value Measurement, Nonrecurring [Line Items]
Goodwill, Impairment Loss			$ 65,869
Goodwill and intangible assets, fair value			57,329
Goodwill and intangible asset impairment	$ 0	$ 0	(103,544)
Quoted prices in active markets for identical assets (level 1)
Fair Value Measurement, Nonrecurring [Line Items]
Goodwill, Fair Value Disclosure			0
Goodwill and intangible assets, fair value			0
Significant other observable inputs (level 2)
Fair Value Measurement, Nonrecurring [Line Items]
Goodwill, Fair Value Disclosure			0
Goodwill and intangible assets, fair value			0
Significant unobservable inputs (level 3)
Fair Value Measurement, Nonrecurring [Line Items]
Goodwill, Fair Value Disclosure			42,629
Goodwill and intangible assets, fair value			57,329
Customer relationships
Fair Value Measurement, Nonrecurring [Line Items]
Impairment of Intangible Assets, Finite-lived			28,900
Customer relationships \| Quoted prices in active markets for identical assets (level 1)
Fair Value Measurement, Nonrecurring [Line Items]
Finite-lived Intangible Assets, Fair Value Disclosure			0
Customer relationships \| Significant other observable inputs (level 2)
Fair Value Measurement, Nonrecurring [Line Items]
Finite-lived Intangible Assets, Fair Value Disclosure			0
Customer relationships \| Significant unobservable inputs (level 3)
Fair Value Measurement, Nonrecurring [Line Items]
Finite-lived Intangible Assets, Fair Value Disclosure			11,100
Trade name/trademarks
Fair Value Measurement, Nonrecurring [Line Items]
Impairment of Intangible Assets (Excluding Goodwill)			8,775
Trade name/trademarks \| Trade name/trademarks \| Quoted prices in active markets for identical assets (level 1)
Fair Value Measurement, Nonrecurring [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure			0
Trade name/trademarks \| Trade name/trademarks \| Significant other observable inputs (level 2)
Fair Value Measurement, Nonrecurring [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure			0
Trade name/trademarks \| Trade name/trademarks \| Significant unobservable inputs (level 3)
Fair Value Measurement, Nonrecurring [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure			3,600
Estimate of Fair Value Measurement [Member]
Fair Value Measurement, Nonrecurring [Line Items]
Goodwill, Fair Value Disclosure			42,629
Estimate of Fair Value Measurement [Member] \| Customer relationships
Fair Value Measurement, Nonrecurring [Line Items]
Finite-lived Intangible Assets, Fair Value Disclosure			11,100
Estimate of Fair Value Measurement [Member] \| Trade name/trademarks \| Trade name/trademarks
Fair Value Measurement, Nonrecurring [Line Items]
Indefinite-lived Intangible Assets (Excluding Goodwill), Fair Value Disclosure			$ 3,600

FAIR VALUE MEASUREMENT NARRATIVE (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Fair Value Disclosures [Abstract]
Goodwill and intangible asset impairment	$ 0	$ 0	$ (103,544)
Goodwill and intangible assets			160,800
Goodwill and intangible assets, fair value			$ 57,329

RESTRICTED CASH AND INVESTMENTS (Details) $ in Thousands	12 Months Ended
RESTRICTED CASH AND INVESTMENTS (Details) $ in Thousands	Dec. 30, 2018 USD ($) security	Dec. 31, 2017 USD ($) security
Restricted Cash and Investments [Line Items]
Available-for-sale, Securities in Unrealized Loss Positions, Qualitative Disclosure, Number of Positions \| security	93	83
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	$ 36,743	$ 73,392
Cash collateral held by insurance carriers	24,182	22,926
Cash and cash equivalents held in Trust	28,021	16,113
Investments held in Trust	156,618	171,752
Deferred compensation mutual funds classified as available-for-sale	23,363	22,428
Other	3,259	6,012
Restricted cash and investments	235,443	239,231
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Gross Unrealized Gain	491	1,324
Gross Unrealized Loss	(1,468)	(838)
Fair Value	155,641	172,238
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Fair Value	155,641	172,238
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(362)	(445)
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	68,476	20,600
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(1,106)	(393)
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	105,219	93,992
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss	(1,468)	(838)
Unrealized loss	3,400
Municipal debt securities
Restricted Cash and Investments [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	12,803	23,078
Investments held in Trust	76,750	82,770
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Gross Unrealized Gain	456	974
Gross Unrealized Loss	(516)	(378)
Fair Value	76,690	83,366
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Fair Value	76,690	83,366
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(74)	(124)
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	22,638	9,631
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(442)	(254)
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	35,441	32,709
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss	(516)	(378)
Corporate debt securities
Restricted Cash and Investments [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	22,567	48,952
Investments held in Trust	76,310	83,916
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Gross Unrealized Gain	30	309
Gross Unrealized Loss	(908)	(434)
Fair Value	75,432	83,791
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Fair Value	75,432	83,791
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(277)	(311)
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	44,463	10,081
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(631)	(123)
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	67,030	59,033
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss	(908)	(434)
Agency mortgage-backed securities
Restricted Cash and Investments [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	385	1,362
Investments held in Trust	2,559	4,066
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Gross Unrealized Gain	5	22
Gross Unrealized Loss	(33)	(26)
Fair Value	2,531	4,062
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Fair Value	2,531	4,062
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	0	(10)
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	1,375	888
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	(33)	(16)
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	1,760	2,250
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss	(33)	(26)
U.S. government and agency securities
Restricted Cash and Investments [Line Items]
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Fair Value	988
Investments held in Trust	999	1,000
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Gross Unrealized Gain	0	19
Gross Unrealized Loss	(11)	0
Fair Value	988	1,019
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Fair Value	988	$ 1,019
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, Less than 12 Months, Accumulated Loss	(11)
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Fair Value	0
Debt Securities, Held-to-maturity, Continuous Unrealized Loss Position, 12 Months or Longer, Accumulated Loss	0
Debt Securities, Held-to-maturity, Unrealized Loss Position, Fair Value	988
Debt Securities, Held-to-maturity, Unrealized Loss Position, Accumulated Loss	(11)
Restricted Cash and Investments
Restricted Cash and Investments [Line Items]
Investments held in Trust	156,618
Held-to-maturity Securities, Reconciliation to Fair Value [Abstract]
Fair Value	155,641
Held-to-maturity Securities, Investment Maturities, Amortized Cost [Abstract]
Due in one year or less	27,158
Due after one year through five years	86,606
Due after five years through ten years	42,854
Held-to-maturity Securities, Investment Maturities, Fair Value [Abstract]
Due in one year or less	27,014
Due after one year through five years	86,107
Due after five years through ten years	42,520
Fair Value	$ 155,641

PROPERTY AND EQUIPMENT, NET (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Property and Equipment, Net, by Type [Abstract]
Property and equipment, gross	$ 221,006	$ 210,191
Less accumulated depreciation and amortization	(163,335)	(150,028)
Property and equipment, net	57,671	60,163
Buildings and land
Property and Equipment, Net, by Type [Abstract]
Property and equipment, gross	41,300	37,672
Computers and software
Property and Equipment, Net, by Type [Abstract]
Property and equipment, gross	154,724	149,835
Furniture and equipment
Property and Equipment, Net, by Type [Abstract]
Property and equipment, gross	16,632	15,527
Construction in progress
Property and Equipment, Net, by Type [Abstract]
Property and equipment, gross	$ 8,350	$ 7,157

PROPERTY AND EQUIPMENT, NET (NARRATIVE) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Property, Plant and Equipment [Abstract]
Capitalized computer software, net	$ 19.4	$ 21.9
Depreciation expense	$ 20.3	$ 24.7	$ 21.6

- Changes in Carrying Amount of Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Goodwill [Line Items]
Gross Carrying Amount	$ 166,084	$ 171,163
Accumulated Amortization	(80,676)	(72,502)
Finite-Lived Intangible Assets, Net	85,408	98,661
Goodwill before impairment	332,366	338,773	$ 336,302
Accumulated impairment loss	(95,079)	(112,079)	(112,079)
Goodwill, net	237,287	226,694	224,223
Foreign currency translation	(3,959)	2,471
Goodwill, Written off Related to Sale of Business Unit	(19,054)
Goodwill, Other Increase (Decrease)	17,000
Acquired goodwill and other	16,606
PeopleReady
Goodwill [Line Items]
Goodwill before impairment	106,304	106,304	106,304
Accumulated impairment loss	(46,210)	(46,210)	(46,210)
Goodwill, net	60,094	60,094	60,094
Foreign currency translation		0
PeopleManagement
Goodwill [Line Items]
Goodwill before impairment	81,092	100,146	100,146
Accumulated impairment loss	(33,700)	(50,700)	(50,700)
Goodwill, net	47,392	49,446	49,446
Foreign currency translation		0
Goodwill, Written off Related to Sale of Business Unit	(19,054)
Goodwill, Other Increase (Decrease)	17,000
PeopleScout
Goodwill [Line Items]
Goodwill before impairment	144,970	132,323	129,852
Accumulated impairment loss	(15,169)	(15,169)	(15,169)
Goodwill, net	129,801	117,154	$ 114,683
Foreign currency translation	(3,959)	$ 2,471
Acquired goodwill and other	$ 16,606

GOODWILL AND INTANGIBLE ASSETS - Intangible Assets Other Than Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 01, 2017	Dec. 30, 2018	Dec. 31, 2017
Amortizable intangible assets:
Gross Carrying Amount		$ 166,084	$ 171,163
Accumulated Amortization		(80,676)	(72,502)
Net carrying amount		85,408	98,661
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2019		18,986
2020		17,354
2021		14,049
2022		13,201
2023		11,593
Thereafter		10,225
Net carrying amount		85,408	98,661
Customer relationships
Amortizable intangible assets:
Gross Carrying Amount		153,704	148,114
Accumulated Amortization		(70,887)	(53,801)
Net carrying amount		82,817	94,313
Impairment of Intangible Assets, Finite-lived	$ 28,900
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net carrying amount		82,817	94,313
Trade names/trademarks
Amortizable intangible assets:
Gross Carrying Amount		2,580	4,149
Accumulated Amortization		(1,069)	(3,736)
Net carrying amount		1,511	413
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net carrying amount		1,511	413
Non-compete agreements
Amortizable intangible assets:
Gross Carrying Amount		0	1,400
Accumulated Amortization		0	(1,377)
Net carrying amount		0	23
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net carrying amount		0	23
Technologies
Amortizable intangible assets:
Gross Carrying Amount		9,800	17,500
Accumulated Amortization		(8,720)	(13,588)
Net carrying amount		1,080	3,912
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Net carrying amount		$ 1,080	$ 3,912

GOODWILL AND INTANGIBLE ASSETS - Narrative Finite Intangibles (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Jun. 12, 2018
Acquired Finite-Lived Intangible Assets [Line Items]
Amortization of intangible assets	$ 20,800	$ 21,400	$ 25,100
TMP [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets				$ 8,024
TMP [Member] \| Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets				6,286
TMP [Member] \| Trade name/trademarks
Acquired Finite-Lived Intangible Assets [Line Items]
Intangible Assets				$ 1,738

GOODWILL AND INTANGIBLE ASSETS - Narrative Indefinite-lived Intangible Assets (Details) - USD ($) $ in Millions	Dec. 30, 2018	Dec. 31, 2017
Trade name/trademarks
Indefinite-lived Intangible Assets [Line Items]
Indefinite-lived trade name/trademarks	$ 6.0	$ 6.0

GOODWILL AND INTANGIBLE ASSETS - Narrative Impairment (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Goodwill [Line Items]
Goodwill, Impairment Loss											$ 65,869
Revenue from services	$ 650,147	$ 680,371	$ 614,301	$ 554,388	$ 669,625	$ 660,780	$ 610,122	$ 568,244	$ 2,499,207	$ 2,508,771	$ 2,750,640
Minimum
Goodwill [Line Items]
Weighted average cost of capital											12.00%
Maximum
Goodwill [Line Items]
Weighted average cost of capital											17.00%
Trade name/trademarks
Goodwill [Line Items]
Impairment of intangible assets, indefinite-lived											$ 4,500
Servicing Asset, Measurement Input											0.170
Fair value inputs, royalty rate											10.00%
Customer relationships
Goodwill [Line Items]
Impairment of Intangible Assets, Finite-lived											$ 28,900
Servicing Asset, Measurement Input											0.130
CLP and Spartan \| Trade name/trademarks
Goodwill [Line Items]
Impairment of Intangible Assets, Finite-lived											$ 4,300
Customer Concentration Risk \| Amazon \| Sales Revenue, Net
Goodwill [Line Items]
Revenue from services											125,000
PeopleManagement
Goodwill [Line Items]
Revenue from services									728,254	807,273	940,453
PeopleManagement \| Staff Management SMX
Goodwill [Line Items]
Goodwill, Impairment Loss											33,700
PeopleManagement \| PlaneTechs
Goodwill [Line Items]
Goodwill, Impairment Loss											17,000
PeopleScout
Goodwill [Line Items]
Revenue from services									$ 248,877	$ 190,138	180,732
PeopleScout \| hrX
Goodwill [Line Items]
Goodwill, Impairment Loss											$ 15,200

WORKERS' COMPENSATION INSURANCE AND RESERVES - Reconciliation of Workers' Compensation Claims Reserve (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Workers' Compensation Deductible Limit [Line Items]
Undiscounted workers’ compensation reserve	$ 284,625	$ 293,600
Less discount on workers' compensation reserve	18,179	19,277
Workers' compensation reserve, net of discount	266,446	274,323
Less current portion	76,421	77,218
Long-term portion	$ 190,025	$ 197,105

WORKERS' COMPENSATION INSURANCE AND RESERVES -Estimated future payout (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Workers' Compensation Insurance and Reserves [Abstract]
2019	$ 76,421
2020	41,654
2021	23,690
2022	15,236
2023	10,309
Thereafter	50,907
Sub-total	218,217
Excess claims	48,229	$ 48,800
Total	$ 266,446

WORKERS' COMPENSATION INSURANCE AND RESERVES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Workers' Compensation Deductible Limit [Line Items]
Workers' compensation claim deductible limit	$ 2,000
Weighted average period - claim payments below deductible limit	4 years 6 months
Payments made against self-insured claims	$ 64,700	$ 66,800	$ 73,600
Weighted average period - claim payments and receivables above deductible limit	16 years
Excess claims	$ 48,229	48,800
Workers' compensation claim receivables net of valuation allowance	44,915	45,048
Workers' compensation expense	$ 69,200	$ 83,700	$ 94,000
Below limit
Workers' Compensation Deductible Limit [Line Items]
Weighted average rate	2.00%	1.80%

LONG-TERM DEBT Summary of long-term debt (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Debt Instrument [Line Items]
Total	$ 80,000	$ 118,756
Long-term debt, less current portion	80,000	116,489
Bank of America, N.A. and Wells Fargo Capital Finance, LLC
Debt Instrument [Line Items]
Total	80,000	95,900
Synovus Bank
Debt Instrument [Line Items]
Total	0	22,856
Long-term debt, current maturities	$ 0	$ 2,267

LONG-TERM DEBT Long-Term Debt Narrative (Details) - USD ($) $ in Thousands		12 Months Ended
	Jul. 13, 2018	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Revolving Credit Facility [Line Items]
Total		$ 80,000	$ 118,756
Repayments of Long-term Debt, Long-term Capital Lease Obligations, and Capital Securities		22,397	2,267	$ 2,456
Bank of America, N.A. and Wells Fargo Capital Finance, LLC
Revolving Credit Facility [Line Items]
Total		80,000	95,900
Revolving credit facility, interest rate description	one-month
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility
Revolving Credit Facility [Line Items]
Revolving Credit Facility, maximum borrowing capacity	$ 300,000
Line of Credit Facility, Maximum Borrowing Capacity, Subject To Lender Approval	$ 450,000
Total		80,000
Revolving credit facility, amount outstanding		$ 6,900
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate		1.50%
Revolving credit facility, additional base rate	1.00%	2.46%
Revolving credit facility, interest rate at period end		3.96%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility \| Base rate
Revolving Credit Facility [Line Items]
Revolving credit facility, additional base rate	0.50%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility \| Minimum
Revolving Credit Facility [Line Items]
Revolving credit facility, unused capacity, commitment fee percentage	0.25%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility \| Minimum \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate	1.25%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility \| Minimum \| Base rate
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate	0.25%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility \| Maximum
Revolving Credit Facility [Line Items]
Revolving credit facility, unused capacity, commitment fee percentage	0.375%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility \| Maximum \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate	2.50%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility \| Maximum \| Base rate
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate	1.50%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Revolving Credit Facility \| Revolving Credit Facility, Liquidity Requirement Component
Revolving Credit Facility [Line Items]
Revolving credit facility, remaining borrowing capacity		$ 213,100
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Letter of Credit [Member] \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Letters of credit, additional basis rate	0.50%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Letter of Credit [Member] \| Minimum \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate	1.00%
Bank of America, N.A. and Wells Fargo Capital Finance, LLC \| Letter of Credit [Member] \| Maximum \| London Interbank Offered Rate (LIBOR)
Revolving Credit Facility [Line Items]
Debt Instrument, basis spread on variable rate	2.25%
Synovus Bank
Revolving Credit Facility [Line Items]
Total		0	$ 22,856
Repayments of Long-term Debt, Long-term Capital Lease Obligations, and Capital Securities		$ 22,000

COMMITMENTS AND CONTINGENCIES - Workers' Compensation Commitments (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017
Workers' Compensation Commitments [Line Items]
Cash collateral held by workers’ compensation insurance carriers	$ 22,264	$ 22,148
Cash and cash equivalents held in Trust	28,021	16,113
Investments held in Trust	156,618	171,752
Letters of credit	6,691	7,748
Surety bonds	21,881	19,829
Total collateral commitments	$ 235,475	$ 237,590
Surety bonds annual fee limit, % of bond amount	2.00%
Surety bonds required cancellation notice	60 days
Minimum
Workers' Compensation Commitments [Line Items]
Surety bonds review and renewal period if elected	1 year
Maximum
Workers' Compensation Commitments [Line Items]
Surety bonds review and renewal period if elected	4 years

COMMITMENTS AND CONTINGENCIES -Operating Leases (Details) $ in Thousands	Dec. 30, 2018 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2019	$ 8,337
2020	7,192
2021	4,990
2022	2,442
2023	1,324
Thereafter	699
Total future non-cancelable minimum lease payments	$ 24,984

COMMITMENTS AND CONTINGENCIES Narrative (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Commitments and Contingencies Disclosure [Abstract]
Operating leases, maximum period afforded to each party to cancel lease agreements	90 days
Operating leases, rent expense	$ 27.3	$ 25.9	$ 26.5
Purchase obligation	28.0
Purchase obligation, due in next twelve months	$ 14.7

SHAREHOLDERS' EQUITY (Details) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Sep. 15, 2017
Class of Stock [Line Items]
Purchases and retirement of common stock	$ 34,818,000	$ 36,680,000	$ 5,748,000
Treasury stock acquired, average cost per share (in usd per share)	$ 25.40
Preferred stock, shares authorized (in shares)	20,000	20,000
Common stock
Class of Stock [Line Items]
Stock repurchase program, authorized amount				$ 100,000,000.0
Purchases and retirement of common stock	$ 34,800,000
Unvested restricted stock included in shares outstanding (in shares)	700	800

STOCK-BASED COMPENSATION - Narrative (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	May 11, 2016
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Number of common stock shares represented by each performance share (in shares)	1
Granted (in dollars per share)	$ 26.87	$ 25.45	$ 21.53
Total stock-based compensation expense	$ 13.9	$ 7.7	$ 9.4
Tax benefit from compensation expense	2.9	2.7	3.3
Restricted stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Compensation not yet recognized	$ 12.6
Unrecognized stock-based compensation expense, period for recognition	1 year 8 months 12 days
Vested in Period, fair value	$ 9.9	6.9	6.6
Restricted stock \| Minimum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Restricted stock \| Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	4 years
Performance shares
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Vesting period	3 years
Compensation not yet recognized	$ 3.8
Unrecognized stock-based compensation expense, period for recognition	1 year 9 months 18 days
Vested in Period, fair value	$ 0.0	$ 2.9	$ 3.3
Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Option expiration period	7 years
Employee stock purchase plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
ESPP shares reserved for purchase (in shares)	1,000,000
Maximum employee subscription rate	10.00%
Purchase price of common stock, percent of market value	85.00%
Employee stock purchase plan requisite service period	1 month
Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Shares authorized for issuance (in shares)				1,540,000

STOCK-BASED COMPENSATION - Restricted and Unrestricted Stock and Performance Share Units (Details) - $ / shares shares in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Share-based Compensation by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Non-vested at beginning of period (in shares)	1,321
Granted (in shares)	719
Vested (in shares)	(428)
Forfeited (in shares)	(296)
Non-vested at the end of the period (in shares)	1,316	1,321
Share-based Compensation by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]
Non-vested at start of the period (in dollars per share)	$ 23.50
Granted (in dollars per share)	26.87	$ 25.45	$ 21.53
Vested (in dollars per share)	24.29
Forfeited (in dollars per share)	23.01
Non-vested at end of the period (in dollars per share)	$ 26.05	$ 23.50

STOCK-BASED COMPENSATION - Employee Stock Purchase Plan (Details) - Employee stock purchase plan - $ / shares shares in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock issued during period (in shares)	68	72	87
Proceeds from Issuance of shares under incentive and share-based compensation plans (in dollars per share)	$ 22.17	$ 20.43	$ 17.51

DEFINED CONTRIBUTION PLANS (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Retirement Benefits [Abstract]
Deferred compensation liability, current and noncurrent	$ 25.4	$ 24.1
Deferred compensation arrangement with individual, compensation expense	$ 5.3	$ 6.1	$ 2.8

INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	12 Months Ended
INCOME TAXES - Narrative (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Dec. 25, 2015
Income Tax Disclosure [Abstract]
Effective income tax rate reconciliation, percent	13.10%	28.50%	25.00%
Income tax expense (benefit) based on statutory rate	21.00%	35.00%	35.00%
Tax benefits	$ 1,100
Undistributed foreign earnings	400
Unrecognized tax benefits	2,190	$ 2,210	$ 2,242	$ 2,195
Unrecognized tax benefits that would impact effective tax rate	1,700
Unrecognized tax benefits, income tax penalties accrued	200
Unrecognized tax benefits, interest on income taxes accrued	$ 1,000

INCOME TAXES INCOME TAXES - Provision for Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Current taxes:
Federal									$ 5,088	$ 12,134	$ 12,082
State									5,208	3,979	5,448
Foreign									1,542	3,545	2,677
Total current taxes									11,838	19,658	20,207
Deferred taxes:
Federal									(1,283)	3,645	(20,693)
State									120	(195)	(4,064)
Foreign									(766)	(1,014)	(539)
Total deferred taxes									(1,929)	2,436	(25,296)
Provision for income taxes	$ 2,839	$ 3,630	$ 2,576	$ 864	$ 7,185	$ 7,838	$ 5,260	$ 1,811	$ 9,909	$ 22,094	$ (5,089)

INCOME TAXES INCOME TAXES - Income Tax Reconciliation (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Income Tax Disclosure [Abstract]
Income tax expense (benefit) based on statutory rate									$ 15,889	$ 27,140	$ (7,119)
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation, Adjustments to Statutory Income Tax [Abstract]
State income taxes, net of federal benefit									3,826	2,667	1,373
Tax credits, net									(12,303)	(9,964)	(17,141)
Transition to the U.S. Tax Cuts and Job Act									(194)	2,466	0
Non-deductible goodwill impairment charge									0	0	17,694
Non-deductible/non-taxable items									1,191	1,157	630
Foreign taxes									735	(342)	993
Other, net									765	(1,030)	(1,519)
Total taxes on income (loss)	$ 2,839	$ 3,630	$ 2,576	$ 864	$ 7,185	$ 7,838	$ 5,260	$ 1,811	$ 9,909	$ 22,094	$ (5,089)
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation, Adjustments to Statutory Income Tax Rate [Abstract]
Income tax expense (benefit) based on statutory rate									21.00%	35.00%	35.00%
Effective Income Tax Rate Reconciliation, Percent [Abstract]
State income taxes, net of federal benefit									5.10%	3.40%	(6.80%)
Tax credits, net									(16.30%)	(12.90%)	84.30%
Transition to the U.S. Tax Cuts and Job Act									(0.30%)	3.20%	0.00%
Non-deductible goodwill impairment charge									0.00%	0.00%	(87.00%)
Non-deductible/non-taxable items									1.60%	1.50%	(3.10%)
Foreign taxes									1.00%	(0.40%)	(4.80%)
Other, net									1.00%	(1.30%)	7.40%
Total taxes on income (loss)									13.10%	28.50%	25.00%

INCOME TAXES INCOME TAXES - Components of Income Before Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Income Tax Disclosure [Abstract]
U.S.									$ 73,051	$ 69,119	$ (8,221)
International									2,612	8,431	(12,119)
Income (loss) before tax expense (benefit)	$ 17,726	$ 28,010	$ 20,308	$ 9,619	$ 23,612	$ 29,059	$ 18,394	$ 6,485	$ 75,663	$ 77,550	$ (20,340)

INCOME TAXES INCOME TAXES - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Dec. 31, 2017
Deferred tax assets:
Allowance for doubtful accounts	$ 1,049	$ 876
Workers’ compensation	4,162	1,420
Accounts payable and other accrued expenses	3,957	4,000
Net operating loss carryforwards	2,103	2,388
Tax credit carryforwards	1,562	1,615
Accrued wages and benefits	7,016	4,644
Deferred compensation	5,438	4,484
Other	636	841
Total	25,923	20,268
Valuation allowance	(2,079)	(2,508)
Total deferred tax asset, net of valuation allowance	23,844	17,760
Deferred tax liabilities:
Prepaid expenses, deposits and other current assets	(2,054)	(2,096)
Depreciation and amortization	(17,402)	(11,881)
Total deferred tax liabilities	(19,456)	(13,977)
Net deferred tax asset, end of year	$ 4,388	$ 3,783

INCOME TAXES INCOME TAXES - Net Operating Losses and Credit Carryforwards (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2018 USD ($)
Operating Loss Carryforwards [Line Items]
Carryover tax benefit	$ 3,665
Valuation allowance	(2,079)
Expected benefit	1,586
State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Carryover tax benefit	1,562
Valuation allowance	(1,349)
Expected benefit	213
Staffing Solutions Holdings, Inc. (Seaton) \| Net Operating Losses \| State and Local Jurisdiction
Operating Loss Carryforwards [Line Items]
Carryover tax benefit	1,373
Valuation allowance	0
Expected benefit	1,373
Staffing Solutions Holdings, Inc. (Seaton) \| Net Operating Losses \| Foreign NOLs
Operating Loss Carryforwards [Line Items]
Carryover tax benefit	730
Valuation allowance	(730)
Expected benefit	$ 0

INCOME TAXES INCOME TAXES - Unrecognized Tax Benefits Roll Forward (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance, beginning of fiscal year	$ 2,210	$ 2,242	$ 2,195
Increases for tax positions related to the current year	377	356	348
Reductions due to lapsed statute of limitations	(397)	(388)	(301)
Balance, end of fiscal year	$ 2,190	$ 2,210	$ 2,242

NET INCOME PER SHARE (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Earnings Per Share [Abstract]
Net income (loss)	$ 14,887	$ 24,380	$ 17,732	$ 8,755	$ 16,427	$ 21,221	$ 13,134	$ 4,674	$ 65,754	$ 55,456	$ (15,251)
Weighted average number of common shares used in basic net income (loss) per common share									39,985	41,202	41,648
Dilutive effect of non-vested restricted stock									290	239	0
Weighted average number of common shares used in diluted net income (loss) per common share									40,275	41,441	41,648
Net income (loss) per common share:
Basic (in dollars per share)	$ 0.38	$ 0.61	$ 0.44	$ 0.22	$ 0.41	$ 0.52	$ 0.32	$ 0.11	$ 1.64	$ 1.35	$ (0.37)
Diluted (in dollars per share)	$ 0.37	$ 0.61	$ 0.44	$ 0.22	$ 0.40	$ 0.51	$ 0.31	$ 0.11	$ 1.63	$ 1.34	$ (0.37)
Anti-dilutive shares									538	418	0

- Definition

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

+ References

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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.

+ References

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+ Details

- Definition

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

+ References + Details

ACCUMULATED OTHER COMPREHENSIVE INCOME (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Accumulated Other Comprehensive Loss, Net of Tax [Roll Forward]
Balance at beginning of period	$ (6,804)	$ (11,433)
Current period other comprehensive income (loss)	(6,320)	4,629	$ 2,580
Change in accounting standard cumulative-effect adjustment	(1,525)	0
Balance at end of period	(14,649)	(6,804)	(11,433)
Foreign currency translation adjustment
Accumulated Other Comprehensive Loss, Net of Tax [Roll Forward]
Balance at beginning of period	(8,329)	(11,684)
Current period other comprehensive income (loss)	(6,320)	3,355	1,830
Change in accounting standard cumulative-effect adjustment	0	0
Balance at end of period	(14,649)	(8,329)	(11,684)
Unrealized gain (loss) on investments
Accumulated Other Comprehensive Loss, Net of Tax [Roll Forward]
Balance at beginning of period	1,525	251
Current period other comprehensive income (loss)	0	1,274	750
Change in accounting standard cumulative-effect adjustment	(1,525)	0
Balance at end of period	$ 0	$ 1,525	$ 251

SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
SEGMENT INFORMATION (Details) - USD ($) $ in Thousands	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Segment Reporting Information [Line Items]
Revenue from services	$ 650,147	$ 680,371	$ 614,301	$ 554,388	$ 669,625	$ 660,780	$ 610,122	$ 568,244	$ 2,499,207	$ 2,508,771	$ 2,750,640
Operating Profit (Loss) From Segments									155,008	145,614	170,905
Goodwill and intangible asset impairment charge									0	0	(103,544)
Work Opportunity Tax Credit processing fees									(985)	(805)	(1,858)
Acquisition/integration costs									2,672	0	6,654
Other costs									10,317	162	5,569
Depreciation and amortization	(10,272)	(10,586)	(10,101)	(10,090)	(11,465)	(11,189)	(12,287)	(11,174)	(41,049)	(46,115)	(46,692)
Income (loss) from operations	16,878	28,350	21,276	7,415	23,636	29,278	18,239	6,411	73,919	77,564	(16,995)
Interest and other income (expense), net	848	(340)	(968)	2,204	(24)	(219)	155	74	1,744	(14)	(3,345)
Income before tax expense	$ 17,726	$ 28,010	$ 20,308	$ 9,619	$ 23,612	$ 29,059	$ 18,394	$ 6,485	75,663	77,550	(20,340)
PeopleReady
Segment Reporting Information [Line Items]
Revenue from services									1,522,076	1,511,360	1,629,455
Operating Profit (Loss) From Segments									85,998	79,044	109,063
PeopleManagement
Segment Reporting Information [Line Items]
Revenue from services									728,254	807,273	940,453
Operating Profit (Loss) From Segments									21,627	27,216	27,557
PeopleScout
Segment Reporting Information [Line Items]
Revenue from services									248,877	190,138	180,732
Operating Profit (Loss) From Segments									47,383	39,354	34,285
Corporate Segment
Segment Reporting Information [Line Items]
Corporate unallocated									(26,066)	$ (20,968)	$ (23,583)
Contingent staffing
Segment Reporting Information [Line Items]
Revenue from services									2,250,330
Contingent staffing \| PeopleReady
Segment Reporting Information [Line Items]
Revenue from services									1,522,076
Contingent staffing \| PeopleManagement
Segment Reporting Information [Line Items]
Revenue from services									728,254
Human resource outsourcing
Segment Reporting Information [Line Items]
Revenue from services									248,877
Human resource outsourcing \| PeopleScout
Segment Reporting Information [Line Items]
Revenue from services									$ 248,877

SEGMENT INFORMATION SEGMENT GEOGRAPHICAL (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Segment Reporting Information [Line Items]
Revenue from services	$ 650,147	$ 680,371	$ 614,301	$ 554,388	$ 669,625	$ 660,780	$ 610,122	$ 568,244	$ 2,499,207	$ 2,508,771	$ 2,750,640
Revenue from sales, percent									100.00%	100.00%	100.00%
UNITED STATES
Segment Reporting Information [Line Items]
Revenue from services									$ 2,369,024	$ 2,387,992	$ 2,644,414
Revenue from sales, percent									94.80%	95.20%	96.10%
International operations
Segment Reporting Information [Line Items]
Revenue from services									$ 130,183	$ 120,779	$ 106,226
Revenue from sales, percent									5.20%	4.80%	3.90%

SEGMENT INFORMATION Narrative (Details)	12 Months Ended
SEGMENT INFORMATION Narrative (Details)	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
International operations
Segment Reporting Information [Line Items]
Net property and equipment, percent	7.30%	9.10%
Customer A \| Customer Concentration Risk \| Sales Revenue, Segment \| PeopleManagement
Segment Reporting Information [Line Items]
Concentration risk, percentage			18.20%
Customer B \| Customer Concentration Risk \| Sales Revenue, Segment \| PeopleScout
Segment Reporting Information [Line Items]
Concentration risk, percentage	13.30%
Customer C \| Customer Concentration Risk \| Sales Revenue, Segment \| PeopleScout
Segment Reporting Information [Line Items]
Concentration risk, percentage		14.40%	12.80%
Customer D \| Customer Concentration Risk \| Sales Revenue, Segment \| PeopleScout
Segment Reporting Information [Line Items]
Concentration risk, percentage		10.10%	10.00%

SELECTED QUARTERLY FINANCIAL DATA (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2018	Sep. 30, 2018	Jul. 01, 2018	Apr. 01, 2018	Dec. 31, 2017	Oct. 01, 2017	Jul. 02, 2017	Apr. 02, 2017	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017
Selected Quarterly Financial Information [Abstract]
Revenue from services	$ 650,147	$ 680,371	$ 614,301	$ 554,388	$ 669,625	$ 660,780	$ 610,122	$ 568,244	$ 2,499,207	$ 2,508,771	$ 2,750,640
Cost of services	477,717	496,053	448,717	411,120	501,880	488,761	454,842	428,815	1,833,607	1,874,298	2,070,922
Gross profit	172,430	184,318	165,584	143,268	167,745	172,019	155,280	139,429	665,600	634,473	679,718
Selling, general and administrative expense	145,280	145,382	134,207	125,763	132,644	131,552	124,754	121,844	550,632	510,794	546,477
Depreciation and amortization	10,272	10,586	10,101	10,090	11,465	11,189	12,287	11,174	41,049	46,115	46,692
Income (loss) from operations	16,878	28,350	21,276	7,415	23,636	29,278	18,239	6,411	73,919	77,564	(16,995)
Interest expense	(1,279)	(1,357)	(1,355)	(890)	(1,601)	(1,365)	(1,296)	(1,232)	(4,881)	(5,494)	(7,166)
Interest and other income	2,127	1,017	387	3,094	1,577	1,146	1,451	1,306	6,625	5,480	3,821
Interest and other income (expense), net	848	(340)	(968)	2,204	(24)	(219)	155	74	1,744	(14)	(3,345)
Income (loss) before tax expense (benefit)	17,726	28,010	20,308	9,619	23,612	29,059	18,394	6,485	75,663	77,550	(20,340)
Income tax expense (benefit)	2,839	3,630	2,576	864	7,185	7,838	5,260	1,811	9,909	22,094	(5,089)
Net income (loss)	$ 14,887	$ 24,380	$ 17,732	$ 8,755	$ 16,427	$ 21,221	$ 13,134	$ 4,674	$ 65,754	$ 55,456	$ (15,251)
Basic (in dollars per share)	$ 0.38	$ 0.61	$ 0.44	$ 0.22	$ 0.41	$ 0.52	$ 0.32	$ 0.11	$ 1.64	$ 1.35	$ (0.37)
Diluted (in dollars per share)	$ 0.37	$ 0.61	$ 0.44	$ 0.22	$ 0.40	$ 0.51	$ 0.31	$ 0.11	$ 1.63	$ 1.34	$ (0.37)

Schedule II - Valuation and Qualifying Accounts (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2018	Dec. 31, 2017	Jan. 01, 2017	Dec. 25, 2015
Allowance for Doubtful Accounts
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance, beginning of the year	$ 5,026	$ 4,344	$ 5,160	$ 5,902
Charged to expense	9,785	6,903	8,171
Release of allowance or Write-offs	(9,103)	(7,719)	(8,913)
Balance, end of the year	5,026	4,344	5,160
Allowance for Receivable from Insurance Provider
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance, beginning of the year	3,314	3,778	4,019	3,874
Charged to expense	120	1,153	207
Release of allowance or Write-offs	(584)	(1,394)	(62)
Balance, end of the year	3,314	3,778	4,019
Valuation Allowance of Deferred Tax Assets
SEC Schedule, 12-09, Movement in Valuation Allowances and Reserves [Roll Forward]
Balance, beginning of the year	2,079	2,508	2,266	$ 3,227
Charged to expense	0	2	579
Release of allowance or Write-offs	(429)	0	(1,540)
Transition to the U.S. Tax Cuts and Jobs Act	0	240	0
Balance, end of the year	$ 2,079	$ 2,508	$ 2,266