Cabelas 10-Q 22 Oct 15 2015 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - shares	9 Months Ended
	Sep. 26, 2015	Oct. 19, 2015
Entity Information [Line Items]
Entity Registrant Name	CABELAS INC
Entity Central Index Key	1,267,130
Current Fiscal Year End Date	--01-02
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Sep. 26, 2015
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		69,318,795
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes

Condensed Consolidated Statemen

Condensed Consolidated Statements of Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Merchandise sales	$ 798,455	$ 773,438	$ 2,202,177	$ 2,040,501
Financial Services revenue	123,633	109,132	371,489	317,074
Other revenue	4,435	3,432	16,209	15,451
Total revenues	926,523	886,002	2,589,875	2,373,026
Merchandise costs (exclusive of depreciation and amortization)	514,494	492,492	1,433,707	1,306,585
Cost of other revenue	0	8	220	1,398
Total cost of revenue (exclusive of depreciation and amortization)	514,494	492,500	1,433,927	1,307,983
Selling, distribution, and administrative expenses	333,497	299,587	969,493	857,643
Restructuring and Related Cost, Incurred Cost	5,587	0	5,587	641
Operating income	72,945	93,915	180,868	206,759
Interest expense, net	(6,341)	(5,152)	(14,703)	(14,476)
Other non-operating income, net	1,420	916	5,185	4,057
Income before provision for income taxes	68,024	89,679	171,350	196,340
Provision for income taxes	24,316	35,840	60,811	73,235
Net income	$ 43,708	$ 53,839	$ 110,539	$ 123,105
Earnings per basic share	$ 0.63	$ 0.76	$ 1.56	$ 1.73
Earnings per diluted share	$ 0.62	$ 0.75	$ 1.54	$ 1.71
Basic weighted average shares outstanding	69,914,906	71,068,933	70,750,743	70,957,321
Diluted weighted average shares outstanding	70,710,261	71,693,136	71,653,379	71,885,472

Condensed Consolidated Stateme3

Condensed Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Net Income (Loss) Attributable to Parent	$ 43,708	$ 53,839	$ 110,539	$ 123,105
Unrealized gain on economic development bonds, net of taxes of $1,966, $1,771, $1,123, and $2,649	3,206	2,965	1,591	4,434
Foreign currency translation adjustments	(16,905)	(7,253)	(30,628)	(5,936)
Total other comprehensive loss	(13,699)	(4,288)	(29,037)	(1,502)
Comprehensive income	$ 30,009	$ 49,551	$ 81,502	$ 121,603

Condensed Consolidated Stateme4

Condensed Consolidated Statement of Comprehensive Income Parentheticals - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Taxes on unrealized loss on economic development bonds	$ (1,966)	$ (1,771)	$ (1,123)	$ (2,649)

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 27, 2014	Sep. 27, 2014
Cash and cash equivalents	$ 83,178	$ 142,758	$ 365,114
Restricted cash of the Trust	36,894	334,812	31,808
Accounts receivable, net	27,890	62,358	24,512
Credit card loans (includes restricted credit card loans of the Trust of $4,615,556, $4,440,520, and $4,036,331), net of allowance for loan losses of $65,962, $56,572, and $52,700	4,576,997	4,421,185	4,011,187
Inventories	1,065,302	760,293	934,732
Prepaid expenses and other current assets	125,600	93,929	99,563
Income taxes receivable and deferred income taxes	164,523	122,337	98,054
Assets, Current	6,080,384	5,937,672	5,564,970
Property and equipment, net	1,822,672	1,608,153	1,522,910
Economic development bonds	80,701	82,074	82,341
Other assets	50,450	47,418	45,243
Assets	8,034,207	7,675,317	7,215,464
Accounts payable, including unpresented checks of $29,176, $38,790, and $67,031	365,763	335,969	367,572
Gift instruments, credit card rewards, and loyalty rewards programs	320,073	339,782	281,759
Accrued expenses and other liabilities	200,809	216,274	129,091
Time Deposit Maturities, Next Twelve Months	204,867	273,081	290,007
Current maturities of secured variable funding obligations of the Trust	45,000	480,000	0
Debt, Current	255,000	467,500	467,500
Current maturities of long-term debt	223,472	8,434	8,430
Deferred Tax Liabilities, Net, Current	0	0	836
Liabilities, Current	1,614,984	2,121,040	1,545,195
Long-term time deposits	683,081	532,975	540,402
Secured long-term obligations of the Trust, less current maturities	2,983,500	2,579,750	2,579,750
Long-term debt, less current maturities	787,908	491,281	657,648
Long-term deferred income taxes	13,070	6,546	3,671
Other long-term liabilities	$ 139,866	$ 126,215	$ 149,818
COMMITMENTS AND CONTINGENCIES
Issued – 71,595,020, 71,093,216, and 71,085,205 shares	$ 716	$ 711	$ 711
Preferred stock, $0.01 par value; Authorized – 10,000,000 shares; Issued – none	0	0	0
Additional paid-in capital	379,915	365,973	357,573
Retained earnings	1,573,071	1,462,532	1,383,922
Accumulated other comprehensive loss	(40,743)	(11,706)	(3,226)
Treasury Stock, Value	101,161	0	0
Stockholders' Equity Attributable to Parent	1,811,798	1,817,510	1,738,980
Liabilities and Equity	$ 8,034,207	$ 7,675,317	$ 7,215,464

Condensed Consolidated Balance6

Condensed Consolidated Balance Sheets Parentheticals - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 27, 2014	Sep. 27, 2014
Restricted credit card loans of the Trust	$ 4,615,556	$ 4,440,520	$ 4,036,331
Allowance for loan losses	65,962	56,572	52,700
Unpresented checks	$ 29,176	$ 38,790	$ 67,031
Common stock, par value	$ 0.01	$ 0.01	$ 0.01
Common stock, shares authorized	245,000,000	245,000,000	245,000,000
Common stock, shares issued	71,595,020	71,093,216	71,085,205
Preferred stock, par value	69,553,315	71,093,216	71,085,205
Preferred stock, shares authorized	$ 0.01	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000	10,000,000
Preferred Stock, Shares Issued	0	0	0
Preferred Stock, Shares Outstanding	0	0	0
Treasury Stock, Carrying Basis	2,041,705	0	0

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Net income	$ 110,539	$ 123,105
Depreciation and amortization	97,458	82,548
Restructuring Costs and Asset Impairment Charges	5,587	641
Stock-based compensation	16,032	13,049
Deferred income taxes	3,521	1,106
Provision for loan losses	57,213	42,116
Other, net	(2,985)	(1,105)
Accounts receivable	34,103	18,680
Credit card loans originated from internal operations, net	55,232	55,813
Inventories	(315,825)	(292,157)
Prepaid expenses and other current assets	(34,515)	(11,135)
Accounts payable and accrued expenses and other liabilities	31,656	(32,719)
Gift instruments, credit card rewards, and loyalty rewards programs	(18,598)	(9,429)
Other long-term liabilities	15,669	23,439
Income taxes receivable	(40,306)	(52,993)
Net cash provided by operating activities	14,781	(39,041)
Property and equipment additions	(342,163)	(302,732)
Payments to Acquire Held-to-maturity Securities	1,534	24,999
Proceeds from Sale and Maturity of Held-to-maturity Securities	510	25,089
Change in credit card loans originated externally, net	268,257	170,486
Proceeds from retirement and maturity of economic development bonds	4,087	3,246
Change in restricted cash of the Trust, net	297,918	(8,617)
Other investing changes, net	(235)	(241)
Net cash used in investing activities	(309,674)	(478,740)
Change in unpresented checks net of bank balances	(9,615)	44,314
Change in time deposits, net	81,892	(238,953)
Borrowings on secured obligations of the Trust	1,968,750	685,000
Repayments on secured obligations of the Trust	(2,212,500)	(140,000)
Borrowings on revolving credit facilities and inventory financing	1,164,648	1,394,263
Repayments on revolving credit facilities and inventory financing	(890,292)	(1,049,556)
Proceeds from Issuance of Unsecured Debt	250,000	0
Payments on long-term debt	(8,335)	(8,347)
Exercise of employee stock options and tax withholdings on share-based payment awards	3,636	(3,570)
Excess tax benefits from exercise of employee stock options	1,540	2,051
Payments for Repurchase of Common Stock	(107,978)	0
Other financing changes, net	0	(1)
Net cash provided by financing activities	241,746	685,201
Effect of Exchange Rate on Cash and Cash Equivalents	(6,433)	(1,378)
Net change in cash and cash equivalents	(59,580)	166,042
Cash and cash equivalents, at beginning of period	142,758	199,072
Cash and cash equivalents, at end of period	$ 83,178	$ 365,114

Condensed Consolidated Stateme8

Condensed Consolidated Statements of Shareholders' Equity - USD ($) $ in Thousands	Total	Additional Paid-in Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Treasury Stock [Member]	Common Stock [Member]
Shares, Issued Beginning of Period at Dec. 28, 2013						70,630,866
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest Beginning of Period at Dec. 28, 2013	$ 1,606,334	$ 346,535	$ 1,260,817	$ (1,724)		$ 706
Net Income (Loss) Attributable to Parent	123,105
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(5,936)	0	0			0
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(1,502)			(1,502)
Stock-based compensation	12,562	12,562	0	0		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period						454,339
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition	(3,570)	(3,575)	0	0	$ 0	$ 5
Excess tax benefit on employee stock option exercises	2,051	2,051	0	0		$ 0
Shares, Issued End of Period at Sep. 27, 2014						71,085,205
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest End of Period at Sep. 27, 2014	1,738,980	357,573	1,383,922	(3,226)	0	$ 711
Shares, Issued Beginning of Period at Dec. 27, 2014						71,093,216
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest Beginning of Period at Dec. 27, 2014	1,817,510	365,973	1,462,532	(11,706)	0	$ 711
Net Income (Loss) Attributable to Parent	110,539
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	(30,628)	0	0			0
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	(29,037)
Treasury Stock, Value, Acquired, Cost Method	(107,978)				(107,978)
Stock-based compensation	$ 15,588	15,588	0	0		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	630,718					501,804
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition	$ 3,636	(3,186)	0	0	6,817	$ 5
Excess tax benefit on employee stock option exercises	1,540	1,540	0	0		$ 0
Shares, Issued End of Period at Sep. 26, 2015						71,595,020
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest End of Period at Sep. 26, 2015	$ 1,811,798	$ 379,915	$ 1,573,071	$ (40,743)	$ (101,161)	$ 716

Management Representations

Management Representations	9 Months Ended
	Sep. 26, 2015
Management Representations [Abstract]
Organization, Consolidation and Presentation of Financial Statements Disclosure [Text Block]	MANAGEMENT REPRESENTATIONS Principles of Consolidation – The condensed consolidated financial statements included herein are unaudited and have been prepared by management of Cabela's Incorporated and its wholly-owned subsidiaries (“Cabela's,” “Company,” “we,” or “our”) pursuant to the rules and regulations of the United States Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America ("GAAP") have been condensed or omitted pursuant to such rules and regulations. The Company's condensed consolidated balance sheet as of December 27, 2014 , was derived from the Company's audited consolidated balance sheet as of that date. All other condensed consolidated financial statements contained herein are unaudited and reflect all adjustments which are, in the opinion of management, necessary to summarize fairly our financial position and results of operations, comprehensive income, and cash flows for the periods presented. All of these adjustments are of a normal recurring nature. All significant intercompany accounts and transactions have been eliminated in consolidation. Cabela's wholly-owned bank subsidiary, World's Foremost Bank ("WFB," "Financial Services segment," or "Cabela's CLUB"), is the primary beneficiary of the Cabela's Master Credit Card Trust and related entities (collectively referred to as the “Trust”) under the guidance of Accounting Standards Codification ("ASC") Topics 810, Consolidations , and 860, Transfers and Servicing. Accordingly, the Trust was consolidated for all reporting periods of Cabela's in this report. As the servicer and the holder of retained interests in the Trust, WFB has the powers to direct the activities that most significantly impact the Trust's economic performance and the right to receive significant benefits or obligations to absorb significant losses of the Trust. The credit card loans of the Trust are recorded as restricted credit card loans and the liabilities of the Trust are recorded as secured obligations. Because of the seasonal nature of the Company's operations, results of operations of any single reporting period should not be considered as indicative of results for a full year. These condensed consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements for the fiscal year ended December 27, 2014 . Cash and Cash Equivalents – Cash and cash equivalents of the Financial Services segment were $44,582 , $49,294 , and $303,975 at September 26, 2015 , December 27, 2014 , and September 27, 2014 , respectively. Due to regulatory restrictions on WFB, the Company cannot use WFB's cash for non-banking operations. Reporting Periods – Unless otherwise stated, the fiscal periods referred to in the notes to these condensed consolidated financial statements are the 13 weeks ended September 26, 2015 (“three months ended September 26, 2015 ”), the 13 weeks ended September 27, 2014 (“three months ended September 27, 2014 ”), the 39 weeks ended September 26, 2015 (“ nine months ended September 26, 2015 ”), the 39 weeks ended September 27, 2014 (“ nine months ended September 27, 2014 ”), and the 52 weeks ended December 27, 2014 (" year ended 2014 "). WFB follows a calendar fiscal period and, accordingly, the respective three and nine month periods ended on September 30, 2015 and 2014, and the fiscal year ended on December 31, 2014 The Company follows a 52/53 week fiscal year-end cycle. The Company's fiscal year 2015 will end on January 2, 2016 , and will consist of 53 weeks with the fourth quarter of fiscal year 2015 consisting of 14 weeks.

Cabela's Master Credit Card Tru

Cabela's Master Credit Card Trust	9 Months Ended
	Sep. 26, 2015
Cabela's Master Credit Card Trust [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	CABELA'S MASTER CREDIT CARD TRUST The Financial Services segment utilizes the Trust for the purpose of routinely securitizing credit card loans and issuing beneficial interests to investors. The Trust issues variable funding facilities and long-term notes (collectively referred to herein as "secured obligations of the Trust"), each of which has an undivided interest in the assets of the Trust. The Financial Services segment owns notes issued by the Trust from some of the securitizations, which in some cases may be subordinated to other notes issued. The following table presents the components of the consolidated assets and liabilities of the Trust at the periods ended: September 26, December 27, September 27, Consolidated assets: Restricted credit card loans, net of allowance of $65,750, $56,280, and $52,510 $ 4,549,806 $ 4,384,240 $ 3,983,821 Restricted cash 36,894 334,812 31,808 Total $ 4,586,700 $ 4,719,052 $ 4,015,629 Consolidated liabilities: Secured variable funding obligations $ 45,000 $ 480,000 $ — Secured obligations 3,238,500 3,047,250 3,047,250 Interest due to third party investors 2,329 2,256 2,064 Total $ 3,285,829 $ 3,529,506 $ 3,049,314 CREDIT CARD LOANS AND ALLOWANCE FOR LOAN LOSSES The following table reflects the composition of the credit card loans at the periods ended: September 26, December 27, September 27, Restricted credit card loans of the Trust (restricted for repayment of secured obligations of the Trust) $ 4,615,556 $ 4,440,520 $ 4,036,331 Unrestricted credit card loans 22,586 31,614 22,811 Total credit card loans 4,638,142 4,472,134 4,059,142 Allowance for loan losses (65,962 ) (56,572 ) (52,700 ) Deferred credit card origination costs 4,817 5,623 4,745 Credit card loans, net $ 4,576,997 $ 4,421,185 $ 4,011,187 Allowance for Loan Losses: The following table reflects the activity in the allowance for loan losses by credit card segment for the periods presented: Three Months Ended September 26, 2015 September 27, 2014 Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Balance, beginning of period $ 47,572 $ 7,170 $ 54,742 $ 40,440 $ 6,910 $ 47,350 Provision for loan losses 26,895 1,257 28,152 16,706 2,382 19,088 Charge-offs (18,873 ) (3,055 ) (21,928 ) (14,601 ) (3,409 ) (18,010 ) Recoveries 3,940 1,056 4,996 3,165 1,107 4,272 Net charge-offs (14,933 ) (1,999 ) (16,932 ) (11,436 ) (2,302 ) (13,738 ) Balance, end of period $ 59,534 $ 6,428 $ 65,962 $ 45,710 $ 6,990 $ 52,700 Nine Months Ended September 26, 2015 September 27, 2014 Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Balance, beginning of period $ 48,832 $ 7,740 $ 56,572 $ 44,660 $ 8,450 $ 53,110 Provision for loan losses 51,497 5,716 57,213 35,819 6,297 42,116 Charge-offs (54,540 ) (10,503 ) (65,043 ) (45,654 ) (10,976 ) (56,630 ) Recoveries 13,745 3,475 17,220 10,885 3,219 14,104 Net charge-offs (40,795 ) (7,028 ) (47,823 ) (34,769 ) (7,757 ) (42,526 ) Balance, end of period $ 59,534 $ 6,428 $ 65,962 $ 45,710 $ 6,990 $ 52,700 Credit Quality Indicators, Delinquent, and Non-Accrual Loans: The loan portfolio is segregated into loans that have been restructured and other credit card loans in order to facilitate the estimation of the losses inherent in the portfolio as of the reporting date. The Financial Services segment uses the scores of Fair Isaac Corporation (“FICO”), a widely-used financial metric for assessing an individual's credit rating, as the primary credit quality indicator, with the risk of loss increasing as an individual's FICO score decreases. The following table provides information on current, non-accrual, past due, and restructured credit card loans by class using the respective quarter FICO score at the periods ended: FICO Score of Credit Card Loans Segment Restructured Credit Card Loans Segment (1) September 26, 2015: 691 and Below 692 - 758 759 and Above Total Credit card loan status: Current $ 707,206 $ 1,548,210 $ 2,247,802 $ 27,460 $ 4,530,678 1 to 29 days past due 31,012 21,509 17,734 3,037 73,292 30 to 59 days past due 10,047 1,881 611 1,675 14,214 60 or more days past due 16,932 281 67 2,678 19,958 Total past due 57,991 23,671 18,412 7,390 107,464 Total credit card loans $ 765,197 $ 1,571,881 $ 2,266,214 $ 34,850 $ 4,638,142 90 days or more past due and still accruing $ 8,816 $ 50 $ 40 $ 1,184 $ 10,090 Non-accrual — — — 6,177 6,177 December 27, 2014: Credit card loan status: Current $ 618,961 $ 1,455,292 $ 2,279,309 $ 28,831 $ 4,382,393 1 to 29 days past due 24,712 18,121 15,853 2,837 61,523 30 to 59 days past due 7,722 1,453 775 1,485 11,435 60 or more days past due 13,829 363 48 2,543 16,783 Total past due 46,263 19,937 16,676 6,865 89,741 Total credit card loans $ 665,224 $ 1,475,229 $ 2,295,985 $ 35,696 $ 4,472,134 90 days or more past due and still accruing $ 7,561 $ 44 $ 13 $ 1,076 $ 8,694 Non-accrual — — — 5,118 5,118 September 27, 2014: Credit card loan status: Current $ 572,619 $ 1,351,772 $ 2,024,315 $ 30,230 $ 3,978,936 1 to 29 days past due 22,487 13,931 14,156 3,244 53,818 30 to 59 days past due 7,663 1,369 467 1,266 10,765 60 or more days past due 12,965 178 40 2,440 15,623 Total past due 43,115 15,478 14,663 6,950 80,206 Total credit card loans $ 615,734 $ 1,367,250 $ 2,038,978 $ 37,180 $ 4,059,142 90 days or more past due and still accruing $ 6,879 $ 27 $ 6 $ 1,164 $ 8,076 Non-accrual — — — 5,144 5,144 (1) Included in the allowance for loan losses were specific allowances for loan losses of $6,428 at September 26, 2015 , $7,740 at December 27, 2014 , and $6,990 at September 27, 2014 .

Credit Card Loans and Allowance

Credit Card Loans and Allowance For Loan Losses	9 Months Ended
	Sep. 26, 2015
FICO SCores Credit Card Loans [Abstract]
Loans, Notes, Trade and Other Receivables Disclosure [Text Block]	CABELA'S MASTER CREDIT CARD TRUST The Financial Services segment utilizes the Trust for the purpose of routinely securitizing credit card loans and issuing beneficial interests to investors. The Trust issues variable funding facilities and long-term notes (collectively referred to herein as "secured obligations of the Trust"), each of which has an undivided interest in the assets of the Trust. The Financial Services segment owns notes issued by the Trust from some of the securitizations, which in some cases may be subordinated to other notes issued. The following table presents the components of the consolidated assets and liabilities of the Trust at the periods ended: September 26, December 27, September 27, Consolidated assets: Restricted credit card loans, net of allowance of $65,750, $56,280, and $52,510 $ 4,549,806 $ 4,384,240 $ 3,983,821 Restricted cash 36,894 334,812 31,808 Total $ 4,586,700 $ 4,719,052 $ 4,015,629 Consolidated liabilities: Secured variable funding obligations $ 45,000 $ 480,000 $ — Secured obligations 3,238,500 3,047,250 3,047,250 Interest due to third party investors 2,329 2,256 2,064 Total $ 3,285,829 $ 3,529,506 $ 3,049,314 CREDIT CARD LOANS AND ALLOWANCE FOR LOAN LOSSES The following table reflects the composition of the credit card loans at the periods ended: September 26, December 27, September 27, Restricted credit card loans of the Trust (restricted for repayment of secured obligations of the Trust) $ 4,615,556 $ 4,440,520 $ 4,036,331 Unrestricted credit card loans 22,586 31,614 22,811 Total credit card loans 4,638,142 4,472,134 4,059,142 Allowance for loan losses (65,962 ) (56,572 ) (52,700 ) Deferred credit card origination costs 4,817 5,623 4,745 Credit card loans, net $ 4,576,997 $ 4,421,185 $ 4,011,187 Allowance for Loan Losses: The following table reflects the activity in the allowance for loan losses by credit card segment for the periods presented: Three Months Ended September 26, 2015 September 27, 2014 Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Balance, beginning of period $ 47,572 $ 7,170 $ 54,742 $ 40,440 $ 6,910 $ 47,350 Provision for loan losses 26,895 1,257 28,152 16,706 2,382 19,088 Charge-offs (18,873 ) (3,055 ) (21,928 ) (14,601 ) (3,409 ) (18,010 ) Recoveries 3,940 1,056 4,996 3,165 1,107 4,272 Net charge-offs (14,933 ) (1,999 ) (16,932 ) (11,436 ) (2,302 ) (13,738 ) Balance, end of period $ 59,534 $ 6,428 $ 65,962 $ 45,710 $ 6,990 $ 52,700 Nine Months Ended September 26, 2015 September 27, 2014 Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Balance, beginning of period $ 48,832 $ 7,740 $ 56,572 $ 44,660 $ 8,450 $ 53,110 Provision for loan losses 51,497 5,716 57,213 35,819 6,297 42,116 Charge-offs (54,540 ) (10,503 ) (65,043 ) (45,654 ) (10,976 ) (56,630 ) Recoveries 13,745 3,475 17,220 10,885 3,219 14,104 Net charge-offs (40,795 ) (7,028 ) (47,823 ) (34,769 ) (7,757 ) (42,526 ) Balance, end of period $ 59,534 $ 6,428 $ 65,962 $ 45,710 $ 6,990 $ 52,700 Credit Quality Indicators, Delinquent, and Non-Accrual Loans: The loan portfolio is segregated into loans that have been restructured and other credit card loans in order to facilitate the estimation of the losses inherent in the portfolio as of the reporting date. The Financial Services segment uses the scores of Fair Isaac Corporation (“FICO”), a widely-used financial metric for assessing an individual's credit rating, as the primary credit quality indicator, with the risk of loss increasing as an individual's FICO score decreases. The following table provides information on current, non-accrual, past due, and restructured credit card loans by class using the respective quarter FICO score at the periods ended: FICO Score of Credit Card Loans Segment Restructured Credit Card Loans Segment (1) September 26, 2015: 691 and Below 692 - 758 759 and Above Total Credit card loan status: Current $ 707,206 $ 1,548,210 $ 2,247,802 $ 27,460 $ 4,530,678 1 to 29 days past due 31,012 21,509 17,734 3,037 73,292 30 to 59 days past due 10,047 1,881 611 1,675 14,214 60 or more days past due 16,932 281 67 2,678 19,958 Total past due 57,991 23,671 18,412 7,390 107,464 Total credit card loans $ 765,197 $ 1,571,881 $ 2,266,214 $ 34,850 $ 4,638,142 90 days or more past due and still accruing $ 8,816 $ 50 $ 40 $ 1,184 $ 10,090 Non-accrual — — — 6,177 6,177 December 27, 2014: Credit card loan status: Current $ 618,961 $ 1,455,292 $ 2,279,309 $ 28,831 $ 4,382,393 1 to 29 days past due 24,712 18,121 15,853 2,837 61,523 30 to 59 days past due 7,722 1,453 775 1,485 11,435 60 or more days past due 13,829 363 48 2,543 16,783 Total past due 46,263 19,937 16,676 6,865 89,741 Total credit card loans $ 665,224 $ 1,475,229 $ 2,295,985 $ 35,696 $ 4,472,134 90 days or more past due and still accruing $ 7,561 $ 44 $ 13 $ 1,076 $ 8,694 Non-accrual — — — 5,118 5,118 September 27, 2014: Credit card loan status: Current $ 572,619 $ 1,351,772 $ 2,024,315 $ 30,230 $ 3,978,936 1 to 29 days past due 22,487 13,931 14,156 3,244 53,818 30 to 59 days past due 7,663 1,369 467 1,266 10,765 60 or more days past due 12,965 178 40 2,440 15,623 Total past due 43,115 15,478 14,663 6,950 80,206 Total credit card loans $ 615,734 $ 1,367,250 $ 2,038,978 $ 37,180 $ 4,059,142 90 days or more past due and still accruing $ 6,879 $ 27 $ 6 $ 1,164 $ 8,076 Non-accrual — — — 5,144 5,144 (1) Included in the allowance for loan losses were specific allowances for loan losses of $6,428 at September 26, 2015 , $7,740 at December 27, 2014 , and $6,990 at September 27, 2014 .

Securities

Securities	9 Months Ended
	Sep. 26, 2015
Securities [Abstract]
Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]	SECURITIES Economic development bonds, which are classified as available-for-sale, consisted of the following at the periods ended: Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value September 26, 2015 $ 62,778 $ 17,928 $ (5 ) $ 80,701 December 27, 2014 $ 66,865 $ 15,209 $ — $ 82,074 September 27, 2014 $ 67,826 $ 14,515 $ — $ 82,341 Estimated maturities based on expected future cash flows for the economic development bonds at September 26, 2015 , were as follows: Amortized Cost Fair Value For the three months ending January 2, 2016 $ 1,234 $ 1,952 For the fiscal years ending: 2016 2,564 3,644 2017 2,706 3,621 2018 3,099 4,118 2019 3,469 4,604 2020 - 2024 23,458 30,615 2025 and thereafter 26,248 32,147 Totals $ 62,778 $ 80,701 Interest earned on the securities totaled $2,801 and $2,979 in the nine months ended September 26, 2015 , and September 27, 2014 , respectively. There were no realized gains or losses on these securities in the nine months ended September 26, 2015 , or September 27, 2014 .

Borrowings of Financial Service

Borrowings of Financial Services Segment	9 Months Ended
	Sep. 26, 2015
Borrowings of Financial Services Subsidiary [Abstract]
Debt Disclosure [Text Block]	BORROWINGS OF FINANCIAL SERVICES SEGMENT The Trust issues fixed and floating (variable) rate term securitizations, which are considered secured obligations backed by restricted credit card loans. A summary of the secured fixed and variable rate obligations of the Trust by series, the expected maturity dates, and the respective weighted average interest rates are presented in the following tables at the periods ended: September 26, 2015: Series Expected Maturity Date Fixed Rate Obligations Interest Rate Variable Rate Obligations Interest Rate Total Obligations Interest Rate Series 2011-II June 2016 $ 155,000 2.39 % $ 100,000 0.81 % $ 255,000 1.77 % Series 2011-IV October 2016 165,000 1.90 90,000 0.76 255,000 1.50 Series 2012-I February 2017 275,000 1.63 150,000 0.74 425,000 1.31 Series 2012-II June 2017 300,000 1.45 125,000 0.69 425,000 1.23 Series 2013-I February 2023 327,250 2.71 — — 327,250 2.71 Series 2013-II August 2018 100,000 2.17 197,500 0.86 297,500 1.30 Series 2014-I March 2017 — — 255,000 0.56 255,000 0.56 Series 2014-II July 2019 — — 340,000 0.66 340,000 0.66 Series 2015-I March 2020 218,750 2.26 100,000 0.75 318,750 1.78 Series 2015-II July 2020 240,000 2.25 100,000 0.88 340,000 1.85 Secured obligations of the Trust 1,781,000 1,457,500 3,238,500 Less current maturities (155,000 ) (100,000 ) (255,000 ) Secured long-term obligations of the Trust, less current maturities $ 1,626,000 $ 1,357,500 $ 2,983,500 December 27, 2014: Series Expected Maturity Date Fixed Rate Obligations Interest Rate Variable Rate Obligations Interest Rate Total Obligations Interest Rate Series 2010-I January 2015 $ — — % $ 255,000 1.61 % $ 255,000 1.61 % Series 2010-II September 2015 127,500 2.29 85,000 0.86 212,500 1.72 Series 2011-II June 2016 155,000 2.39 100,000 0.76 255,000 1.75 Series 2011-IV October 2016 165,000 1.90 90,000 0.71 255,000 1.48 Series 2012-I February 2017 275,000 1.63 150,000 0.69 425,000 1.30 Series 2012-II June 2017 300,000 1.45 125,000 0.64 425,000 1.21 Series 2013-I February 2023 327,250 2.71 — — 327,250 2.71 Series 2013-II August 2018 100,000 2.17 197,500 0.81 297,500 1.27 Series 2014-I March 2017 — — 255,000 0.51 255,000 0.51 Series 2014-II July 2019 — — 340,000 0.61 340,000 0.61 Secured obligations of the Trust 1,449,750 1,597,500 3,047,250 Less current maturities (127,500 ) (340,000 ) (467,500 ) Secured long-term obligations of the Trust, less current maturities $ 1,322,250 $ 1,257,500 $ 2,579,750 September 27, 2014: Series Expected Maturity Date Fixed Rate Obligations Interest Rate Variable Rate Obligations Interest Rate Total Obligations Interest Rate Series 2010-I January 2015 $ — — % $ 255,000 1.60 % $ 255,000 1.60 % Series 2010-II September 2015 127,500 2.29 85,000 0.85 212,500 1.72 Series 2011-II June 2016 155,000 2.39 100,000 0.75 255,000 1.75 Series 2011-IV October 2016 165,000 1.90 90,000 0.70 255,000 1.48 Series 2012-I February 2017 275,000 1.63 150,000 0.68 425,000 1.30 Series 2012-II June 2017 300,000 1.45 125,000 0.63 425,000 1.21 Series 2013-I February 2023 327,250 2.71 — — 327,250 2.71 Series 2013-II August 2018 100,000 2.17 197,500 0.80 297,500 1.26 Series 2014-I March 2017 — — 255,000 0.50 255,000 0.50 Series 2014-II September 2019 — — 340,000 0.60 340,000 0.60 Secured obligations of the Trust 1,449,750 1,597,500 3,047,250 Less current maturities (127,500 ) (340,000 ) (467,500 ) Secured long-term obligations of the Trust, less current maturities $ 1,322,250 $ 1,257,500 $ 2,579,750 The Trust sold asset-backed notes of $375,000 (Series 2015-I) on March 16, 2015 , and $400,000 (Series 2015-II) on July 15, 2015 . The Series 2015-I securitization transaction included the issuance of $218,750 Class A-1 notes, which accrue interest at a fixed rate of 2.26% per year, $100,000 of Class A-2 notes, which accrue interest at a floating rate equal to the one-month London Interbank Offered Rate ("LIBOR") plus 0.54% per year, and three subordinated classes of notes in the aggregate principal amount of $56,250 . The Series 2015-II securitization transaction included the issuance of $240,000 Class A-1 notes, which accrue interest at a fixed rate of 2.25% per year, $100,000 of Class A-2 notes, which accrue interest at a floating rate equal to the one-month LIBOR plus 0.67% per year, and three subordinated classes of notes in the aggregate principal amount of $60,000 . The Financial Services segment retained each of the subordinated classes of notes which were eliminated in the preparation of our condensed consolidated financial statements. Each class of notes issued in the Series 2015-I and Series 2015-II securitization transactions have an expected life of approximately five years and a contractual maturity of approximately eight years. These securitization transactions were and will be used to fund the growth in restricted credit card loans, maturities of time deposits, and future obligations of the Trust. In addition, the Series 2010-I ( $255,000 ) and Series 2010-II ( $212,500 ) notes matured and were repaid in full using restricted cash of the Trust on January 15, 2015 , and September 15, 2015 , respectively. The Trust also issues variable funding facilities which are considered secured obligations backed by restricted credit card loans. At September 26, 2015 , the Trust had three variable funding facilities with $1,100,000 in total capacity and $45,000 outstanding. On April 23, 2015, the Trust increased its $225,000 variable funding facility to $300,000 and extended the maturity date from April 2015 to March 2018. Maturities for the variable funding facilities are now scheduled in March of 2016 ( $300,000 ), 2017 ( $500,000 ), and 2018 ( $300,000 ). Each of these variable funding facilities includes an option to renew subject to certain terms and conditions. Variable rate note interest is priced at a benchmark rate, LIBOR, or commercial paper rate, plus a spread, which ranges from 0.50% to 0.85% . The variable rate notes provide for a fee ranging from 0.25% to 0.40% on the unused portion of the facilities. During the nine months ended September 26, 2015 , and September 27, 2014 , the daily average balance outstanding on these notes was $82,473 and $2,198 , with a weighted average interest rate of 0.80% and 0.75% , respectively. The Financial Services segment has unsecured federal funds purchase agreements with two financial institutions. The maximum amount that can be borrowed is $100,000 . There were no amounts outstanding at September 26, 2015 , December 27, 2014 , or September 27, 2014 . During the nine months ended September 26, 2015 , the daily average balance outstanding was $166 with a weighted average rate of 0.75% . During the nine months ending September 27, 2014 , there was no daily average balance outstanding.

Long-Term Debt and Capital Leas

Long-Term Debt and Capital Leases	9 Months Ended
	Sep. 26, 2015
Long Term Debt and Capital Leases [Abstract]
Debt and Capital Leases Disclosures [Text Block]	LONG-TERM DEBT AND CAPITAL LEASES Long-term debt, including revolving credit facilities and capital leases, consisted of the following at the periods ended: September 26, December 27, September 27, Unsecured revolving credit facility $ 450,000 $ 180,000 $ 340,000 Unsecured notes due 2016 with interest at 5.99% 215,000 215,000 215,000 Unsecured senior notes due 2017 with interest at 6.08% 60,000 60,000 60,000 Unsecured senior notes due 2016-2018 with interest at 7.20% 24,428 32,571 32,572 Unsecured senior notes due 2020-2025; various interest rates 250,000 — — Unsecured $20 million Canadian revolving credit facility — — 6,292 Capital lease obligations payable through 2036 11,952 12,144 12,214 Total debt 1,011,380 499,715 666,078 Less current portion of debt (223,472 ) (8,434 ) (8,430 ) Long-term debt, less current maturities $ 787,908 $ 491,281 $ 657,648 On June 18, 2014, the Company amended its credit agreement, which provides for an unsecured $775,000 revolving credit facility and permits the issuance of letters of credit up to $75,000 and swing line loans up to $30,000 . The credit facility may be increased to $800,000 subject to certain terms and conditions. The term of the credit facility expires on June 18, 2019. During the nine months ended September 26, 2015 , and September 27, 2014 , the daily average principal balance outstanding on the line of credit was $403,729 and $47,929 , respectively, and the weighted average interest rate was 1.43% and 1.47% , respectively. Letters of credit and standby letters of credit totaling $27,996 and $32,290 were outstanding at September 26, 2015 , and September 27, 2014 , respectively. The daily average outstanding amount of total letters of credit during the nine months ended September 26, 2015 , and September 27, 2014 , was $21,715 and $23,287 , respectively. On August 4, 2015, the Company entered into a note purchase agreement with various purchasers allowing the Company to issue and sell an aggregate of $550,000 principal amount of senior unsecured notes in a private placement to certain accredited investors. On August 4, 2015, the Company issued and sold under this note purchase agreement $250,000 of senior unsecured notes with aggregate principal amounts, interest rates, and maturity dates as follows: • $100,000 principal at 3.23% due August 4, 2020, • $122,000 principal at 3.70% due August 4, 2022, and • $28,000 principal at 4.01% due August 4, 2025. Interest on these notes is payable semi-annually. The Company also agreed under the note purchase agreement to issue and sell an additional $300,000 of senior unsecured notes in December 2015 ( $128,000 at 3.82% due December 3, 2022 , and $172,000 at 4.11% due December 3, 2025 ). The Company intends to use the proceeds from this sale for general corporate purposes and to repay its existing unsecured notes for $215,000 due February 27, 2016 . At September 26, 2015 , these unsecured notes for $215,000 were classified in current maturities of long-term debt in the condensed consolidated balance sheets. The note purchase agreement contains customary default provisions, as well as certain restrictive covenants, including limitations on indebtedness and financial covenants relating to debt ratios, net worth, and fixed charges. In connection with the note purchase agreement, on August 4, 2015 , the Company also entered into a credit agreement amendment primarily to permit the issuance and sale of the unsecured notes, to place a floor of zero under LIBOR, and to revise certain definitions in the credit agreement. The Company also has an unsecured $20,000 Canadian ("CAD") revolving credit facility for its operations in Canada. Borrowings are payable on demand with interest payable monthly. This credit facility permits the issuance of letters of credit up to $10,000 CAD in the aggregate, which reduces the overall available credit limit. At September 26, 2015 , the Company was in compliance with the financial covenant requirements of its $775,000 credit agreement with a fixed charge coverage ratio of 8.09 to 1 (minimum requirement is 2.00 to 1), a leverage ratio of 1.67 to 1 (requirement is no more than 3.00 to 1), and a consolidated net worth that was $570,793 in excess of the minimum. At September 26, 2015 , the Company was in compliance with all financial covenants under its credit agreements and unsecured notes. We anticipate that we will continue to be in compliance with all financial covenants under our credit agreements and unsecured notes through at least the next 12 months.

Income Taxes

Income Taxes	9 Months Ended
	Sep. 26, 2015
Income Taxes [Abstract]
Income Tax Disclosure [Text Block]	INCOME TAXES A reconciliation of the statutory federal income tax rate to the effective income tax rate was as follows for the periods presented. Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Statutory federal rate 35.0 % 35.0 % 35.0 % 35.0 % State income taxes, net of federal tax benefit 2.2 2.2 2.2 2.0 Other nondeductible items 0.3 0.4 0.2 0.4 Tax exempt interest income (0.7 ) (0.6 ) (0.6 ) (0.5 ) Rate differential on foreign income (1.7 ) 2.8 (1.4 ) 0.9 Change in unrecognized tax benefits (0.1 ) — 0.4 (1.0 ) Deferred tax asset valuation allowance 1.7 — 1.2 — Other, net (0.9 ) 0.2 (1.5 ) 0.5 Effective income tax rate 35.8 % 40.0 % 35.5 % 37.3 % The decrease in our effective tax rate comparing the three months ended September 26, 2015 , to the three months ended September 27, 2014 , was primarily due to decreases in our effective tax rate related to tax adjustments attributable to changes in the mix of taxable income between the United States and foreign tax jurisdictions and other valuation allowances. These decreases in our effective tax rate were partially offset by an increase in a deferred tax asset valuation allowance related to Canada taxable net operating losses. The decrease in our effective tax rate comparing the nine months ended September 26, 2015 , to the nine months ended September 27, 2014 , was primarily due to a decrease in our effective tax rate related to tax adjustments attributable to changes in the mix of taxable income between the United States and foreign tax jurisdictions and completion of a retroactive research and development tax credit study during the nine months ended September 26, 2015 . These decreases in our effective tax rate were partially offset by increases in unrecognized tax benefits and a deferred tax asset valuation allowance related to Canada taxable net operating losses. As of September 26, 2015 , cash and cash equivalents held by our foreign subsidiaries totaled $30,193 . Our intent is to permanently reinvest these funds outside the United States for capital expansion. Based on the Company's current projected capital needs and the current amount of cash and cash equivalents held by our foreign subsidiaries, we do not anticipate incurring any material tax costs beyond our accrued tax position in connection with any repatriation, but we may be required to accrue for unanticipated additional tax costs in the future if our expectations or the amount of cash held by our foreign subsidiaries change. The Company has paid a total of $103,418 in deposits for federal taxes related to prior period uncertain tax positions. These deposits were classified as a current asset included in income taxes receivable and deferred income taxes in the condensed consolidated balance sheets. The Company's tax years 2007 through 2011 are under examination by the Internal Revenue Service ("IRS"). In late 2012, the IRS issued a revenue agent report summarizing its determination of the adjustments required to the 2007 and 2008 income tax returns. We disagree with the adjustments made by the IRS in their revenue agent report and are currently appealing the adjustments. We expect the appeals process for the 2007 and 2008 tax years to be completed in 2015. We do not expect the examination and possible related appeal for the 2009, 2010, and 2011 tax years to be completed within the next 12 months. We have reserved for potential adjustments for income taxes that may result from examinations by the tax authorities, and we believe that the final outcome of these examinations or agreements will not have a material effect on the Company's financial condition, results of operations, or cash flows. At September 26, 2015 , unrecognized tax benefits totaling $46,354 and $68,939 were included in current liabilities (accrued expenses and other liabilities) and in other long-term liabilities, respectively, in our condensed consolidated balance sheets, compared to a total of $79,490 at September 27, 2014 , that was included in other long-term liabilities. At December 27, 2014 , unrecognized tax benefits totaling $46,317 and $55,562 were included in current liabilities (accrued expenses and other liabilities) and in other long-term liabilities, respectively, in our condensed consolidated balance sheets. The changes comparing the respective periods were due primarily to our assessments of uncertain tax positions related to prior period tax positions. Since the Company is routinely under audit by various taxing authorities, and the Company expects to resolve the tax issues at appeals for the 2007 and 2008 examination years in 2015, it is reasonably possible that the amount of unrecognized tax benefits will change during the next 12 months. However, we do not expect the change, if any, to have a material effect on the Company's consolidated financial condition or results of operations within the next 12 months.

Commitments and Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 26, 2015
Commitments and Contingencies [Abstract]
Commitments and Contingencies Disclosure [Text Block]	COMMITMENTS AND CONTINGENCIES The Company leases various buildings, computer and other equipment, and storage space under operating leases which expire on various dates through January 2041. Rent expense on these leases, as well as other month to month rentals, was $5,880 and $17,477 in the three and nine months ended September 26, 2015 , compared to $6,146 and $14,050 in the three and nine months ended September 27, 2014 . The following is a schedule of future minimum rental payments under operating leases at September 26, 2015 : For the three months ending January 2, 2016 $ 6,370 For the fiscal years ending: 2016 23,724 2017 24,396 2018 24,099 2019 23,625 Thereafter 312,282 Total $ 414,496 The Company leases six retail stores and owns 21 stores subject to ground leases. Certain of these leases include tenant allowances that are amortized over the life of the lease. No tenant allowances were received in the nine months ended September 26, 2015 . The Company received $7,243 in tenant allowances in the nine months ended September 27, 2014 . The Company does not expect to receive any tenant allowances under leases during the remainder of 2015. The Company has entered into real estate purchase, construction, and/or economic incentive agreements for various new retail store site locations. At September 26, 2015 , the Company estimated it had total cash commitments of approximately $337,600 outstanding for projected expenditures related to the development, construction, and completion of new retail stores and corporate expansion. This amount excludes any estimated costs associated with new stores where the Company does not have a commitment as of September 26, 2015 . We expect to fund these estimated capital expenditures over the next 12 months with funds from operations and borrowings. Under various grant programs, state or local governments provide funding for certain costs associated with developing and opening a new retail store. Historically, the Company has received grant funding in exchange for commitments, such as assurance of agreed employment and wage levels at the retail store or that the retail store will remain open, made by the Company to the state or local government providing the funding. The commitments typically phase out over approximately five to 10 years. If the Company failed to maintain the commitments during the applicable period, the funds received may have to be repaid or other adverse consequences may arise, which could affect the Company's cash flows and profitability. At September 26, 2015 , and September 27, 2014 , the total amount of grant funding subject to a specific contractual remedy was $43,244 and $44,231 , respectively. No grant funding subject to contractual remedy was received in the nine months ended September 26, 2015 , or September 27, 2014 . At September 26, 2015 , December 27, 2014 , and September 27, 2014 , the amount the Company had recorded in current liabilities in the condensed consolidated balance sheets relating to these grants was $22,519 , $22,887 , and $22,650 , respectively. The Company operates an open account document instructions program, which provides for Cabela's-issued letters of credit. We had obligations to pay participating vendors $52,588 , $43,105 , and $63,352 at September 26, 2015 , December 27, 2014 , and September 27, 2014 , respectively. The Financial Services segment enters into financial instruments with off-balance sheet risk in the normal course of business through the origination of unsecured credit card loans. Unsecured credit card accounts are commitments to extend credit and totaled $33,554,000 , $30,491,000 , and $29,360,000 at September 26, 2015 , December 27, 2014 , and September 27, 2014 , respectively. These commitments are in addition to any current outstanding balances of a cardholder. Unsecured credit card loans involve, to varying degrees, elements of credit risk in excess of the amount recognized in the condensed consolidated balance sheets. The principal amounts of these instruments reflect the Financial Services segment's maximum related exposure. The Financial Services segment has not experienced and does not anticipate that all customers will exercise the entire available line of credit at any given point in time. The Financial Services segment has the right to reduce or cancel the available lines of credit at any time. Litigation and Claims – The Company is party to various legal proceedings arising in the ordinary course of business. These actions include commercial, intellectual property, employment, regulatory, and product liability claims. Some of these actions involve complex factual and legal issues and are subject to uncertainties. The activities of WFB are subject to complex federal and state laws and regulations. WFB's regulators are authorized to conduct compliance examinations and impose penalties for violations of these laws and regulations and, in some cases, to order WFB to pay restitution. The Company cannot predict with assurance the outcome of the actions brought against it. Accordingly, adverse developments, settlements, or resolutions may occur and have a material effect on the Company's results of operations for the period in which such development, settlement, or resolution occurs. However, the Company does not believe that the outcome of any current legal proceedings will have a material effect on its results of operations, cash flows, or financial position taken as a whole. On January 6, 2011 , the Company received a Commissioner's charge from the Chair of the U. S. Equal Employment Opportunity Commission ("EEOC") alleging that the Company has discriminated against non-Whites on the basis of their race and national origin in recruitment and hiring. Without admitting the EEOC's allegations, on August 26, 2015 , the Company entered into a settlement agreement with the EEOC that resolved all matters related to the Commissioner's charge. The Company is subject to an ongoing investigation by the SEC . The investigation concerns certain estimates, account reconciliations, and impairment charges, and their impact on reported financial results, that were recorded for the fiscal quarter ended September 29, 2012 , and the fiscal year ended December 29, 2012 . The Company believes its estimates, account reconciliations, and impairment charges were appropriate, timely, and in compliance with GAAP. The investigation also concerns the adequacy of the Company’s disclosures regarding the January 1, 2012 , amended and restated intercompany agreement between the Company and WFB concerning the agreement’s effect on the Company’s merchandise margins in 2012. The Company believes that its disclosures regarding the January 1, 2012 , amended and restated intercompany agreement were adequate. The Company and its personnel are continuing to fully cooperate with the SEC’s investigation and have provided documents, information, and testimony as requested. Although an SEC investigation is not an indication that any violation of law has occurred, the Company cannot predict the outcome of this inquiry. Accordingly, adverse developments, settlements, or resolutions may occur and have a material effect on the Company’s results of operations for the period in which such development, settlement, or resolution occurs. However, the Company does not believe that the outcome of this inquiry will have a material effect on its results of operations, cash flows, or financial position taken as a whole. At September 26, 2015 , in connection with this ongoing investigation by the SEC, the Company recognized a liability of $1,000 . This $1,000 charge was included in selling, distribution, and administrative expenses in the condensed consolidated statements of income and was recognized in the Corporate Overhead and Other segment in the three and nine months ended September 26, 2015 .

Stock-Based Compensation Plans

Stock-Based Compensation Plans and Employee Benefit Plans	9 Months Ended
	Sep. 26, 2015
Stock Award Plans [Abstract]
Disclosure of Compensation Related Costs, Share-based Payments [Text Block]	STOCK-BASED COMPENSATION PLANS AND EMPLOYEE BENEFIT PLANS Stock-Based Compensation – The Company recognized total stock-based compensation expense of $5,624 and $16,032 for the three and nine months ended September 26, 2015 , and $4,484 and $13,049 for the three and nine months ended September 27, 2014 . Compensation expense related to the Company's stock-based payment awards is recognized in selling, distribution, and administrative expenses in the condensed consolidated statements of income. At September 26, 2015 , the total unrecognized deferred stock-based compensation balance for all equity awards issued, net of expected forfeitures, was $30,722 , net of tax, which is expected to be amortized over a weighted average period of 1.8 years. Employee Stock Plans – Awards granted under the Cabela's Incorporated 2013 Stock Plan (the "2013 Stock Plan") have a term of no greater than ten years from the grant date and become exercisable under the vesting schedule determined at the time of grant. As of September 26, 2015 , the maximum number of shares available for awards under the 2013 Stock Plan was 2,668,771 . As of September 26, 2015 , there were 1,220,588 awards outstanding under the 2013 Stock Plan and 1,871,273 awards outstanding under the Cabela's Incorporated 2004 Stock Plan. To the extent available, we will issue treasury shares for the exercise of stock options before issuing new shares. Option Awards. During the nine months ended September 26, 2015 , there were 216,820 non-statutory stock options ("NSOs") granted to employees at an exercise price of $55.46 per share and 26,791 NSOs granted to non-employee directors at a weighted average exercise price of $51.12 per share. All of these options were granted under the 2013 Stock Plan, have an eight-year term, and vest over four years for employees and one year for non-employee directors. In addition, on March 2, 2015, the Company also issued 64,000 premium-priced NSOs to its President and Chief Executive Officer at an exercise price of $63.78 (which was equal to 115% of the closing price of the Company's common stock on the New York Stock Exchange on March 2, 2015). The premium-priced NSOs vest in three equal annual installments beginning on March 2, 2017, and expire on March 2, 2023. During the nine months ended September 26, 2015 , there were 630,718 options exercised. The aggregate intrinsic value of awards exercised was $21,281 and $18,435 during the nine months ended September 26, 2015 , and September 27, 2014 , respectively. Based on the Company's closing stock price of $47.21 at September 26, 2015 , the total number of in-the-money awards exercisable as of September 26, 2015 , was 1,560,449 . Nonvested Stock and Stock Unit Awards. During the nine months ended September 26, 2015 , there were 384,327 units of nonvested stock issued to employees at a weighted average fair value of $55.31 per unit and 9,187 units of nonvested stock issued to non-employee directors at a weighted average fair value of $50.34 per unit. All of these nonvested stock awards were issued under the 2013 Stock Plan and vest evenly over four years on the grant date anniversary based on the passage of time for employees and over one year for non-employee directors. On March 2, 2015 , the Company also issued 58,075 units of performance-based restricted stock units to certain executives at a fair value of $55.46 per unit. These performance-based restricted stock units will begin vesting in four equal annual installments on March 2, 2016 , if the performance criterion is achieved. Employee Stock Purchase Plan – During the nine months ended September 26, 2015 , there were 60,258 shares issued under the Cabela's Incorporated 2013 Employee Stock Purchase Plan (the "2013 ESPP"). As of September 26, 2015 , there were 1,835,873 shares of common stock authorized and available for issuance under the 2013 ESPP.

Stockholders' Equity and Divide

Stockholders' Equity and Dividend Restrictions	9 Months Ended
	Sep. 26, 2015
Shareholders' Equity and Dividend Restrictions [Abstract]
Stockholders' Equity Note Disclosure [Text Block]	STOCKHOLDERS' EQUITY AND DIVIDEND RESTRICTIONS Retained Earnings – The most significant restrictions on the payment of dividends by the Company to stockholders are contained within the covenants under its revolving credit and unsecured senior notes purchase agreements. Also, Nebraska banking laws govern the amount of dividends that WFB can pay to Cabela’s. On September 24, 2015 , WFB paid a dividend of $35,000 to Cabela's. At September 26, 2015 , the Company had unrestricted retained earnings of $226,699 available for dividends. However, the Company has never declared or paid any cash dividends on its common stock, and does not anticipate paying any cash dividends in the foreseeable future. Accumulated Other Comprehensive Loss – The components of accumulated other comprehensive loss, net of related taxes, are as follows for the periods ended: September 26, December 27, September 27, Accumulated net unrealized holding gains on economic development bonds $ 11,112 $ 9,521 $ 9,116 Cumulative foreign currency translation adjustments (51,855 ) (21,227 ) (12,342 ) Total accumulated other comprehensive loss $ (40,743 ) $ (11,706 ) $ (3,226 ) Treasury Stock – In April 2015, the Company announced its intent to repurchase up to 2,000,000 shares of its common stock in open market transactions through February 2016. This share repurchase program was completed in August 2015. On September 1, 2015 , the Company announced that the Board of Directors approved a share repurchase program authorizing the Company to repurchase up to $500,000 of its common stock over a two-year period. This authorization is in addition to the 2,000,000 share repurchase authorization approved in April 2015 and the standing annual authorization to repurchase shares to offset dilution resulting from equity-based awards issued under the Company’s equity compensation plans. The timing and volume of share repurchases may be executed by the Company on a discretionary basis, or pursuant to trading plans, or other arrangements. Any share repurchase under this program may be made in the open market, in privately negotiated transactions, or otherwise. This share repurchase program does not obligate the Company to repurchase any outstanding shares of its common stock, and the program may be limited or terminated at any time . There is no guarantee as to the exact number of shares that the Company will repurchase. Under this authorization, the Company repurchased 169,654 shares of its common stock at a total cost of $8,030 during the three months ended September 26, 2015 . The total amount of share repurchases that the Company can make in a year is limited to 75% of its prior year consolidated earnings before interest, taxes, depreciation and amortization, as defined, pursuant to a covenant requirement of its credit agreement. The following table reconciles the Company's treasury stock activity for the periods presented. Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Balance, beginning of period 922,256 — — — Purchase of treasury stock at cost 1,169,654 — 2,169,654 — Treasury shares issued on exercise of stock options and share-based payment awards (50,205 ) — (127,949 ) — Balance, end of period 2,041,705 — 2,041,705 —

Earnings Per Share

Earnings Per Share	9 Months Ended
	Sep. 26, 2015
Earnings Per Share [Abstract]
Earnings Per Share [Text Block]	EARNINGS PER SHARE The following table reconciles the weighted average number of shares utilized in the earnings per share calculations for the periods presented. Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Common shares – basic 69,914,906 71,068,933 70,750,743 70,957,321 Effect of incremental dilutive securities: Stock options and nonvested stock units 795,355 624,203 902,636 928,151 Common shares – diluted 70,710,261 71,693,136 71,653,379 71,885,472 Stock options outstanding considered anti-dilutive excluded from calculation 1,388,773 730,139 1,084,502 574,234

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Sep. 26, 2015
Supplemental Cash Flow Information [Abstract]
Cash Flow, Supplemental Disclosures [Text Block]	SUPPLEMENTAL CASH FLOW INFORMATION The following table sets forth non-cash financing and investing activities and other cash flow information for the nine months ended: September 26, September 27, Non-cash financing and investing activities: Accrued property and equipment additions (1) $ 27,523 $ 52,917 Depreciation adjustment reducing deferred grant income — (831 ) Other cash flow information: Interest paid (2) $ 64,792 $ 62,790 Capitalized interest (8,932 ) (6,047 ) Interest paid, net of capitalized interest $ 55,860 $ 56,743 Income taxes paid, net of refunds $ 75,016 $ 106,672 (1) Accrued property and equipment additions are recognized in the condensed consolidated statements of cash flows in the period they are paid. (2) Includes interest from the Financial Services segment totaling $50,525 and $47,910 , respectively.

Segment Reporting

Segment Reporting	9 Months Ended
	Sep. 26, 2015
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	SEGMENT REPORTING The Company has three reportable segments: Retail, Direct, and Financial Services. The Retail segment sells products and services through the Company's retail stores. The Direct segment sells products through our e-commerce websites (Cabelas.com and Cabelas.ca) and direct mail catalogs. The Financial Services segment issues co-branded credit cards. Revenues included in Corporate Overhead and Other include the value of unredeemed points earned that are associated with the Company's loyalty rewards programs for Cabela's CLUB issued credit cards, net of the estimated costs of the points; amounts received from outfitter services; real estate rental income; land sales; and fees earned through the Company's travel business and other complementary business services. The following summarizes the primary operating costs by segment: • Retail – labor, advertising, depreciation, and retail store related occupancy costs. • Direct – direct marketing costs (e-commerce advertising and catalog costs) and order processing costs. • Financial Services – advertising and promotion, license fees, third party services for processing credit card transactions, employee compensation and benefits, and other general and administrative costs. • Corporate Overhead and Other – unallocated shared-services costs, operations of various ancillary subsidiaries such as real estate development and travel, and segment eliminations. Unallocated shared-services costs include receiving, distribution, and storage costs of inventory, merchandising, and quality assurance costs, as well as corporate headquarters occupancy costs. Segment assets are those directly used in or clearly allocable to an operating segment’s operations. Depreciation, amortization, and property and equipment expenditures are recognized in each respective segment. Major assets by segment include: • Retail – inventory in the retail stores; land, buildings, fixtures, and leasehold improvements; and goodwill. The amount of goodwill in the Retail segment totaled $2,634 , $3,023 , and $3,157 at September 26, 2015 , December 27, 2014 , and September 27, 2014 , respectively. The change in the carrying value of goodwill between periods was due to foreign currency adjustments. • Direct – fixed assets and deferred catalog costs. • Financial Services – cash, credit card loans, restricted cash, receivables, fixtures, and other assets. Cash and cash equivalents of the Financial Services segment were $44,582 , $49,294 , and $303,975 at September 26, 2015 , December 27, 2014 , and September 27, 2014 , respectively. • Corporate Overhead and Other – corporate headquarters and facilities, merchandise distribution inventory, shared technology infrastructure and related information technology systems, corporate cash and cash equivalents, economic development bonds, prepaid expenses, deferred income taxes, and other corporate long-lived assets. Under an Intercompany Agreement, the Financial Services segment pays to the Retail and Direct segments a fixed license fee that includes 70 basis points on all originated charge volume of the Cabela's CLUB Visa credit card portfolio. In addition, among other items, the agreement requires the Financial Services segment to reimburse the Retail and Direct segments for certain promotional costs, which are recorded as a reduction to Financial Services segment revenue and as a reduction to merchandise costs associated with the Retail and Direct segments. Beginning in the second quarter of 2014, this reimbursement from our Financial Services segment to our Retail and Direct segments for certain promotional costs has been adjusted to eliminate in consolidation. Periods prior to the second quarter of 2014 have not been adjusted. Also, if the total risk-based capital ratio of WFB is greater than 13% at any quarter end, the Financial Services segment must pay an additional license fee to the Retail and Direct business segments equal to 50% of the amount that the total risk-based capital ratio exceeds 13% . The total risk-based capital ratio of WFB did not exceed this 13% threshold at September 30, 2015 , so no additional license fee was paid. Financial information by segment is presented in the following table for the periods presented: Corporate Overhead and Other Financial Services Retail Direct Total Three Months Ended September 26, 2015: Merchandise sales $ 636,886 $ 161,569 $ — $ — $ 798,455 Non-merchandise revenue: Financial Services — — 118,431 — 118,431 Other 904 — — 3,531 4,435 Total revenue before intersegment eliminations 637,790 161,569 118,431 3,531 921,321 Intersegment revenue eliminated in consolidation — — 5,202 — 5,202 Total revenue as reported $ 637,790 $ 161,569 $ 123,633 $ 3,531 $ 926,523 Operating income (loss) $ 104,307 $ 14,628 $ 40,503 $ (86,493 ) $ 72,945 As a percentage of revenue 16.4 % 9.1 % 34.2 % N/A 7.9 % Depreciation and amortization $ 20,230 $ 1,224 $ 444 $ 11,882 $ 33,780 Assets 1,848,658 313,007 4,796,858 1,075,684 8,034,207 Property and equipment additions including accrued amounts 78,121 65 539 25,213 103,938 Three Months Ended September 27, 2014: Merchandise sales $ 598,103 $ 175,335 $ — $ — $ 773,438 Non-merchandise revenue: Financial Services — — 104,236 — 104,236 Other 583 — — 2,849 3,432 Total revenue before intersegment eliminations 598,686 175,335 104,236 2,849 881,106 Intersegment revenue eliminated in consolidation — — 4,896 — 4,896 Total revenue as reported $ 598,686 $ 175,335 $ 109,132 $ 2,849 $ 886,002 Operating income (loss) $ 108,552 $ 18,236 $ 28,158 $ (61,031 ) $ 93,915 As a percentage of revenue 18.1 % 10.4 % 27.0 % N/A 10.6 % Depreciation and amortization $ 17,427 $ 1,228 $ 391 $ 10,257 $ 29,303 Assets 1,568,243 254,074 4,447,850 945,297 7,215,464 Property and equipment additions including accrued amounts 73,545 21 289 28,165 102,020 Corporate Overhead and Other Financial Services Retail Direct Total Nine Months Ended September 26, 2015: Merchandise sales $ 1,730,376 $ 471,801 $ — $ — $ 2,202,177 Non-merchandise revenue: Financial Services — — 356,739 — 356,739 Other 1,944 — — 14,265 16,209 Total revenue before intersegment eliminations 1,732,320 471,801 356,739 14,265 2,575,125 Intersegment revenue eliminated in consolidation — — 14,750 — 14,750 Total revenue as reported $ 1,732,320 $ 471,801 $ 371,489 $ 14,265 $ 2,589,875 Operating income (loss) $ 249,691 $ 55,668 $ 134,890 $ (259,381 ) $ 180,868 Operating income as a percentage of revenue 14.4 % 11.8 % 37.8 % N/A 7.0 % Depreciation and amortization $ 59,344 $ 3,675 $ 1,307 $ 33,132 $ 97,458 Assets 1,848,658 313,007 4,796,858 1,075,684 8,034,207 Property and equipment additions including accrued amounts 252,980 68 1,263 75,449 329,760 Nine Months Ended September 27, 2014: Merchandise sales $ 1,538,634 $ 501,867 $ — $ — $ 2,040,501 Non-merchandise revenue: Financial Services — — 307,402 — 307,402 Other 1,437 — — 14,014 15,451 Total revenue before intersegment eliminations 1,540,071 501,867 307,402 14,014 2,363,354 Intersegment revenue eliminated in consolidation — — 9,672 — 9,672 Total revenue as reported $ 1,540,071 $ 501,867 $ 317,074 $ 14,014 $ 2,373,026 Operating income (loss) $ 260,656 $ 75,429 $ 84,847 $ (214,173 ) $ 206,759 Operating income as a percentage of revenue 16.9 % 15.0 % 27.6 % N/A 8.7 % Depreciation and amortization $ 49,473 $ 3,684 $ 1,149 $ 28,242 $ 82,548 Assets 1,568,243 254,074 4,447,850 945,297 7,215,464 Property and equipment additions including accrued amounts 237,580 134 1,276 78,967 317,957 The components and amounts of total revenue for the Financial Services segment were as follows for the periods presented: Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Interest and fee income $ 124,940 $ 103,333 $ 349,833 $ 292,204 Interest expense (18,198 ) (16,155 ) (50,628 ) (47,845 ) Provision for loan losses (28,152 ) (19,088 ) (57,213 ) (42,116 ) Net interest income, net of provision for loan losses 78,590 68,090 241,992 202,243 Non-interest income: Interchange income 101,249 93,817 287,452 267,756 Other non-interest income 826 999 2,329 2,621 Total non-interest income 102,075 94,816 289,781 270,377 Less: Customer rewards costs (57,032 ) (53,774 ) (160,284 ) (155,546 ) Financial Services revenue $ 123,633 $ 109,132 $ 371,489 $ 317,074 The following table sets forth the percentage of our merchandise revenue contributed by major product categories for our Retail and Direct segments and in total for the three and nine months ended September 26, 2015 , and September 27, 2014 . Three Months Ended: Retail Direct Total 2015 2014 2015 2014 2015 2014 Product Category: Hunting Equipment 48.5 % 48.6 % 43.0 % 43.4 % 47.3 % 47.3 % General Outdoors 32.7 30.7 32.6 30.4 32.7 30.6 Clothing and Footwear 18.8 20.7 24.4 26.2 20.0 22.1 Total 100.0 % 100.0 % 100.0 % 100.0 % 100.0 % 100.0 % Nine Months Ended: Retail Direct Total 2015 2014 2015 2014 2015 2014 Product Category: Hunting Equipment 46.8 % 46.9 % 37.3 % 38.7 % 44.7 % 44.8 % General Outdoors 34.6 33.1 37.4 35.6 35.2 33.8 Clothing and Footwear 18.6 20.0 25.3 25.7 20.1 21.4 Total 100.0 % 100.0 % 100.0 % 100.0 % 100.0 % 100.0 %

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Sep. 26, 2015
Fair Value Measurements [Abstract]
Fair Value Disclosures [Text Block]	FAIR VALUE MEASUREMENTS Financial instrument assets and liabilities measured and reported at fair value are classified and disclosed in one of the following categories: • Level 1 – Quoted market prices in active markets for identical assets or liabilities. • Level 2 – Observable inputs other than quoted market prices. • Level 3 – Unobservable inputs corroborated by little, if any, market data. Level 3 is comprised of financial instruments whose fair value is estimated based on internally developed models or methodologies utilizing significant inputs that are primarily unobservable from objective sources. At September 26, 2015 , the financial instruments carried on our condensed consolidated balance sheets subject to fair value measurements consisted of economic development bonds and were classified as Level 3 for valuation purposes. For the nine months ended September 26, 2015 , and September 27, 2014 , there were no transfers in or out of Levels 1, 2, or 3. The table below presents changes in fair value of the economic development bonds measured at fair value on a recurring basis using significant unobservable inputs (Level 3) for the periods presented: Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Balance, beginning of period $ 77,936 $ 78,429 $ 82,074 $ 78,504 Total gains or losses: Included in earnings - realized — — — — Included in accumulated other comprehensive income (loss) - unrealized 5,172 4,736 2,714 7,083 Valuation adjustments — — — — Purchases, issuances, and settlements: Purchases — — — — Issuances — — — — Settlements (2,407 ) (824 ) (4,087 ) (3,246 ) Total (2,407 ) (824 ) (4,087 ) (3,246 ) Balance, end of period $ 80,701 $ 82,341 $ 80,701 $ 82,341 There were no other than temporary fair value adjustments of economic development bonds and no adjustments of deferred grant income related to economic development bonds in the nine months ended September 26, 2015 , or September 27, 2014 . We evaluate the recoverability of property and equipment, goodwill, other property, and other intangibles whenever indicators of impairment exist. This evaluation included existing store locations and future retail store sites. In the three and nine months ended September 26, 2015 , we recognized an impairment loss of $210 on a parcel of unimproved land based on an appraisal we received in July 2015. The appraised value of the property adjusted for selling costs was $1,109 and its carrying value before the impairment was $1,319 . This impairment was recognized in the Corporate Overhead and Other segment. The Company did not recognize any impairment in the three and nine months ended September 27, 2014 . During the three months ended March 29, 2014, a liability judgment relating to litigation on a breach of a retail store radius restriction was increased $1,062 pursuant to a supplemental court order. This increase to the liability judgment, plus legal and other costs, resulted in the Company recording an increase to the carrying amount of the related retail store property through a reduction in deferred grant income. The additional depreciation adjustment that reduced the deferred grant income of this retail store property resulted in an increase in depreciation expense of $831 that was recognized in the three months ended March 29, 2014. This increase in depreciation expense was included in selling, distribution, and administrative expenses in the condensed consolidated statements of income and was recognized in the Retail segment. There was no additional depreciation expense adjustment recognized after March 29, 2014. Local economic trends, government regulations, and other restrictions where we own properties may impact management projections that could change undiscounted cash flows in future periods which could trigger possible future write downs. The table below presents the estimated fair values of the Company's financial instruments that are not carried at fair value on our condensed consolidated balance sheets at the periods indicated. The fair values of all financial instruments listed below were estimated based on internally developed models or methodologies utilizing observable inputs (Level 2). September 26, 2015 December 27, 2014 September 27, 2014 Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Financial Assets: Credit card loans, net $ 4,576,997 $ 4,576,997 $ 4,421,185 $ 4,421,185 $ 4,011,187 $ 4,011,187 Financial Liabilities: Time deposits 887,948 887,192 806,056 809,014 830,409 828,579 Secured variable funding obligations of the Trust 45,000 45,000 480,000 480,000 — — Secured obligations of the Trust 3,238,500 3,195,301 3,047,250 3,014,446 3,047,250 2,996,236 Long-term debt 1,011,380 1,005,564 499,715 521,212 666,078 688,282

Impairment and Restructuring Ch

Impairment and Restructuring Charges (Notes)	9 Months Ended
	Sep. 26, 2015
Impairment and Restructuring Charges [Abstract]
Restructuring, Impairment, and Other Activities Disclosure [Text Block]	IMPAIRMENT AND RESTRUCTURING CHARGES Impairment and restructuring charges consisted of the following for the periods ended: Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Impairment losses on other property $ 210 $ — $ 210 $ — Restructuring charges for severance and related benefits 5,377 — 5,377 641 Total $ 5,587 $ — $ 5,587 $ 641 Impairment – We evaluate the recoverability of economic development bonds, property (including existing store locations and future retail store sites), equipment, goodwill, other property, and other intangibles whenever indicators of impairment exist. In the three months ended September 26, 2015 , we recognized an impairment loss of $210 on a parcel of unimproved land based on an appraisal we received in July 2015. After the impairment loss was recognized, the carrying value of this particular property was $1,109 . This impairment was recognized in the Corporate Overhead and Other segment. We did not recognize any impairment during the three and nine months ended September 27, 2014 . Local economic trends, government regulations, and other restrictions where we own properties may impact management projections that could change undiscounted cash flows in future periods which could trigger possible future write downs. Restructuring Charges – In the three months ended September 26, 2015 , we incurred charges totaling $5,377 for severance and related benefits primarily attributable to a corporate office restructure and reduction in the number of personnel. The liability for severance benefits was included in accrued expenses and other liabilities in our condensed consolidated balance sheets and will be reduced as payments are disbursed, which will be substantially completed over the next 12 months. The charges were recognized in the Corporate Overhead and Other segment. On June 11, 2014 , the Company announced the transition to a third-party logistics provider for its distribution needs in Canada and the closing of its distribution center in Winnipeg, Manitoba. Accordingly, in the three months ended June 28, 2014 , the Company recognized a restructuring charge related to employee severance agreements and termination benefits totaling $641 . This restructuring charge was recognized in the Corporate Overhead and Other segment. In March 2015, the Company completed the transition to a third-party logistics provider for its distribution needs in Canada and closed its distribution center in Winnipeg, Manitoba.

Cabela's Master Credit Card T24

Cabela's Master Credit Card Trust (Tables)	9 Months Ended
	Sep. 26, 2015
Cabela's Master Credit Card Trust [Abstract]
Consolidated Assets and Liabilities of the Trust [Table Text Block]	The following table presents the components of the consolidated assets and liabilities of the Trust at the periods ended: September 26, December 27, September 27, Consolidated assets: Restricted credit card loans, net of allowance of $65,750, $56,280, and $52,510 $ 4,549,806 $ 4,384,240 $ 3,983,821 Restricted cash 36,894 334,812 31,808 Total $ 4,586,700 $ 4,719,052 $ 4,015,629 Consolidated liabilities: Secured variable funding obligations $ 45,000 $ 480,000 $ — Secured obligations 3,238,500 3,047,250 3,047,250 Interest due to third party investors 2,329 2,256 2,064 Total $ 3,285,829 $ 3,529,506 $ 3,049,314

Credit Card Loans and Allowan25

Credit Card Loans and Allowance For Loan Losses Credit Card Loans (Tables)	9 Months Ended
	Sep. 26, 2015
Credit Card Loans [Abstract]
Credit Card Loans [Table Text Block]	The following table reflects the composition of the credit card loans at the periods ended: September 26, December 27, September 27, Restricted credit card loans of the Trust (restricted for repayment of secured obligations of the Trust) $ 4,615,556 $ 4,440,520 $ 4,036,331 Unrestricted credit card loans 22,586 31,614 22,811 Total credit card loans 4,638,142 4,472,134 4,059,142 Allowance for loan losses (65,962 ) (56,572 ) (52,700 ) Deferred credit card origination costs 4,817 5,623 4,745 Credit card loans, net $ 4,576,997 $ 4,421,185 $ 4,011,187
Allowance for Credit Losses on Financing Receivables [Table Text Block]	The following table reflects the activity in the allowance for loan losses by credit card segment for the periods presented: Three Months Ended September 26, 2015 September 27, 2014 Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Balance, beginning of period $ 47,572 $ 7,170 $ 54,742 $ 40,440 $ 6,910 $ 47,350 Provision for loan losses 26,895 1,257 28,152 16,706 2,382 19,088 Charge-offs (18,873 ) (3,055 ) (21,928 ) (14,601 ) (3,409 ) (18,010 ) Recoveries 3,940 1,056 4,996 3,165 1,107 4,272 Net charge-offs (14,933 ) (1,999 ) (16,932 ) (11,436 ) (2,302 ) (13,738 ) Balance, end of period $ 59,534 $ 6,428 $ 65,962 $ 45,710 $ 6,990 $ 52,700 Nine Months Ended September 26, 2015 September 27, 2014 Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Credit Card Loans Restructured Credit Card Loans Total Credit Card Loans Balance, beginning of period $ 48,832 $ 7,740 $ 56,572 $ 44,660 $ 8,450 $ 53,110 Provision for loan losses 51,497 5,716 57,213 35,819 6,297 42,116 Charge-offs (54,540 ) (10,503 ) (65,043 ) (45,654 ) (10,976 ) (56,630 ) Recoveries 13,745 3,475 17,220 10,885 3,219 14,104 Net charge-offs (40,795 ) (7,028 ) (47,823 ) (34,769 ) (7,757 ) (42,526 ) Balance, end of period $ 59,534 $ 6,428 $ 65,962 $ 45,710 $ 6,990 $ 52,700
Financing Receivable Credit Quality Indicators [Table Text Block]	The following table provides information on current, non-accrual, past due, and restructured credit card loans by class using the respective quarter FICO score at the periods ended: FICO Score of Credit Card Loans Segment Restructured Credit Card Loans Segment (1) September 26, 2015: 691 and Below 692 - 758 759 and Above Total Credit card loan status: Current $ 707,206 $ 1,548,210 $ 2,247,802 $ 27,460 $ 4,530,678 1 to 29 days past due 31,012 21,509 17,734 3,037 73,292 30 to 59 days past due 10,047 1,881 611 1,675 14,214 60 or more days past due 16,932 281 67 2,678 19,958 Total past due 57,991 23,671 18,412 7,390 107,464 Total credit card loans $ 765,197 $ 1,571,881 $ 2,266,214 $ 34,850 $ 4,638,142 90 days or more past due and still accruing $ 8,816 $ 50 $ 40 $ 1,184 $ 10,090 Non-accrual — — — 6,177 6,177 December 27, 2014: Credit card loan status: Current $ 618,961 $ 1,455,292 $ 2,279,309 $ 28,831 $ 4,382,393 1 to 29 days past due 24,712 18,121 15,853 2,837 61,523 30 to 59 days past due 7,722 1,453 775 1,485 11,435 60 or more days past due 13,829 363 48 2,543 16,783 Total past due 46,263 19,937 16,676 6,865 89,741 Total credit card loans $ 665,224 $ 1,475,229 $ 2,295,985 $ 35,696 $ 4,472,134 90 days or more past due and still accruing $ 7,561 $ 44 $ 13 $ 1,076 $ 8,694 Non-accrual — — — 5,118 5,118 September 27, 2014: Credit card loan status: Current $ 572,619 $ 1,351,772 $ 2,024,315 $ 30,230 $ 3,978,936 1 to 29 days past due 22,487 13,931 14,156 3,244 53,818 30 to 59 days past due 7,663 1,369 467 1,266 10,765 60 or more days past due 12,965 178 40 2,440 15,623 Total past due 43,115 15,478 14,663 6,950 80,206 Total credit card loans $ 615,734 $ 1,367,250 $ 2,038,978 $ 37,180 $ 4,059,142 90 days or more past due and still accruing $ 6,879 $ 27 $ 6 $ 1,164 $ 8,076 Non-accrual — — — 5,144 5,144 (1) Included in the allowance for loan losses were specific allowances for loan losses of $6,428 at September 26, 2015 , $7,740 at December 27, 2014 , and $6,990 at September 27, 2014 .

Securities (Tables)

Securities (Tables)	9 Months Ended
	Sep. 26, 2015
Securities [Abstract]
Available-for-sale Securities [Table Text Block]	Amortized Cost Gross Unrealized Gains Gross Unrealized Losses Fair Value September 26, 2015 $ 62,778 $ 17,928 $ (5 ) $ 80,701 December 27, 2014 $ 66,865 $ 15,209 $ — $ 82,074 September 27, 2014 $ 67,826 $ 14,515 $ — $ 82,341
Schedule of Available-for-sale Securities Reconciliation [Table Text Block]	September 26, 2015 , were as follows: Amortized Cost Fair Value For the three months ending January 2, 2016 $ 1,234 $ 1,952 For the fiscal years ending: 2016 2,564 3,644 2017 2,706 3,621 2018 3,099 4,118 2019 3,469 4,604 2020 - 2024 23,458 30,615 2025 and thereafter 26,248 32,147 Totals $ 62,778 $ 80,701

Borrowings of Financial Servi27

Borrowings of Financial Services Segment (Tables)	9 Months Ended
	Sep. 26, 2015
Borrowings of Financial Services Subsidiary [Abstract]
Schedule of Assets and Associated Liabilities Accounted for as Secured Borrowings [Table Text Block]	September 26, 2015: Series Expected Maturity Date Fixed Rate Obligations Interest Rate Variable Rate Obligations Interest Rate Total Obligations Interest Rate Series 2011-II June 2016 $ 155,000 2.39 % $ 100,000 0.81 % $ 255,000 1.77 % Series 2011-IV October 2016 165,000 1.90 90,000 0.76 255,000 1.50 Series 2012-I February 2017 275,000 1.63 150,000 0.74 425,000 1.31 Series 2012-II June 2017 300,000 1.45 125,000 0.69 425,000 1.23 Series 2013-I February 2023 327,250 2.71 — — 327,250 2.71 Series 2013-II August 2018 100,000 2.17 197,500 0.86 297,500 1.30 Series 2014-I March 2017 — — 255,000 0.56 255,000 0.56 Series 2014-II July 2019 — — 340,000 0.66 340,000 0.66 Series 2015-I March 2020 218,750 2.26 100,000 0.75 318,750 1.78 Series 2015-II July 2020 240,000 2.25 100,000 0.88 340,000 1.85 Secured obligations of the Trust 1,781,000 1,457,500 3,238,500 Less current maturities (155,000 ) (100,000 ) (255,000 ) Secured long-term obligations of the Trust, less current maturities $ 1,626,000 $ 1,357,500 $ 2,983,500 December 27, 2014: Series Expected Maturity Date Fixed Rate Obligations Interest Rate Variable Rate Obligations Interest Rate Total Obligations Interest Rate Series 2010-I January 2015 $ — — % $ 255,000 1.61 % $ 255,000 1.61 % Series 2010-II September 2015 127,500 2.29 85,000 0.86 212,500 1.72 Series 2011-II June 2016 155,000 2.39 100,000 0.76 255,000 1.75 Series 2011-IV October 2016 165,000 1.90 90,000 0.71 255,000 1.48 Series 2012-I February 2017 275,000 1.63 150,000 0.69 425,000 1.30 Series 2012-II June 2017 300,000 1.45 125,000 0.64 425,000 1.21 Series 2013-I February 2023 327,250 2.71 — — 327,250 2.71 Series 2013-II August 2018 100,000 2.17 197,500 0.81 297,500 1.27 Series 2014-I March 2017 — — 255,000 0.51 255,000 0.51 Series 2014-II July 2019 — — 340,000 0.61 340,000 0.61 Secured obligations of the Trust 1,449,750 1,597,500 3,047,250 Less current maturities (127,500 ) (340,000 ) (467,500 ) Secured long-term obligations of the Trust, less current maturities $ 1,322,250 $ 1,257,500 $ 2,579,750 September 27, 2014: Series Expected Maturity Date Fixed Rate Obligations Interest Rate Variable Rate Obligations Interest Rate Total Obligations Interest Rate Series 2010-I January 2015 $ — — % $ 255,000 1.60 % $ 255,000 1.60 % Series 2010-II September 2015 127,500 2.29 85,000 0.85 212,500 1.72 Series 2011-II June 2016 155,000 2.39 100,000 0.75 255,000 1.75 Series 2011-IV October 2016 165,000 1.90 90,000 0.70 255,000 1.48 Series 2012-I February 2017 275,000 1.63 150,000 0.68 425,000 1.30 Series 2012-II June 2017 300,000 1.45 125,000 0.63 425,000 1.21 Series 2013-I February 2023 327,250 2.71 — — 327,250 2.71 Series 2013-II August 2018 100,000 2.17 197,500 0.80 297,500 1.26 Series 2014-I March 2017 — — 255,000 0.50 255,000 0.50 Series 2014-II September 2019 — — 340,000 0.60 340,000 0.60 Secured obligations of the Trust 1,449,750 1,597,500 3,047,250 Less current maturities (127,500 ) (340,000 ) (467,500 ) Secured long-term obligations of the Trust, less current maturities $ 1,322,250 $ 1,257,500 $ 2,579,750

Long-Term Debt and Capital Le28

Long-Term Debt and Capital Leases (Tables)	9 Months Ended
	Sep. 26, 2015
Debt Instrument [Line Items]
Schedule of Debt [Table Text Block]	Long-term debt, including revolving credit facilities and capital leases, consisted of the following at the periods ended: September 26, December 27, September 27, Unsecured revolving credit facility $ 450,000 $ 180,000 $ 340,000 Unsecured notes due 2016 with interest at 5.99% 215,000 215,000 215,000 Unsecured senior notes due 2017 with interest at 6.08% 60,000 60,000 60,000 Unsecured senior notes due 2016-2018 with interest at 7.20% 24,428 32,571 32,572 Unsecured senior notes due 2020-2025; various interest rates 250,000 — — Unsecured $20 million Canadian revolving credit facility — — 6,292 Capital lease obligations payable through 2036 11,952 12,144 12,214 Total debt 1,011,380 499,715 666,078 Less current portion of debt (223,472 ) (8,434 ) (8,430 ) Long-term debt, less current maturities $ 787,908 $ 491,281 $ 657,648

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Sep. 26, 2015
Income Taxes [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	A reconciliation of the statutory federal income tax rate to the effective income tax rate was as follows for the periods presented. Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Statutory federal rate 35.0 % 35.0 % 35.0 % 35.0 % State income taxes, net of federal tax benefit 2.2 2.2 2.2 2.0 Other nondeductible items 0.3 0.4 0.2 0.4 Tax exempt interest income (0.7 ) (0.6 ) (0.6 ) (0.5 ) Rate differential on foreign income (1.7 ) 2.8 (1.4 ) 0.9 Change in unrecognized tax benefits (0.1 ) — 0.4 (1.0 ) Deferred tax asset valuation allowance 1.7 — 1.2 — Other, net (0.9 ) 0.2 (1.5 ) 0.5 Effective income tax rate 35.8 % 40.0 % 35.5 % 37.3 %

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 26, 2015
Future Minimum Lease Payments [Line Items]
Schedule of Future Minimum Rental Payments for Operating Leases [Table Text Block]	The following is a schedule of future minimum rental payments under operating leases at September 26, 2015 : For the three months ending January 2, 2016 $ 6,370 For the fiscal years ending: 2016 23,724 2017 24,396 2018 24,099 2019 23,625 Thereafter 312,282 Total $ 414,496

Stockholders' Equity and Divi31

Stockholders' Equity and Dividend Restrictions (Tables)	9 Months Ended
	Sep. 26, 2015
Shareholders' Equity and Dividend Restrictions [Abstract]
Treasury Stock Activity [Table Text Block]	The following table reconciles the Company's treasury stock activity for the periods presented. Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Balance, beginning of period 922,256 — — — Purchase of treasury stock at cost 1,169,654 — 2,169,654 — Treasury shares issued on exercise of stock options and share-based payment awards (50,205 ) — (127,949 ) — Balance, end of period 2,041,705 — 2,041,705 —
Schedule of Accumulated Other Comprehensive Income (Loss) [Table Text Block]	The components of accumulated other comprehensive loss, net of related taxes, are as follows for the periods ended: September 26, December 27, September 27, Accumulated net unrealized holding gains on economic development bonds $ 11,112 $ 9,521 $ 9,116 Cumulative foreign currency translation adjustments (51,855 ) (21,227 ) (12,342 ) Total accumulated other comprehensive loss $ (40,743 ) $ (11,706 ) $ (3,226 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Sep. 26, 2015
Earnings Per Share [Abstract]
Schedule of Earnings Per Share, Basic and Diluted [Table Text Block]	The following table reconciles the weighted average number of shares utilized in the earnings per share calculations for the periods presented. Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Common shares – basic 69,914,906 71,068,933 70,750,743 70,957,321 Effect of incremental dilutive securities: Stock options and nonvested stock units 795,355 624,203 902,636 928,151 Common shares – diluted 70,710,261 71,693,136 71,653,379 71,885,472 Stock options outstanding considered anti-dilutive excluded from calculation 1,388,773 730,139 1,084,502 574,234

Supplemental Cash Flow Inform33

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Sep. 26, 2015
Supplemental Cash Flow Information [Abstract]
Schedule of Cash Flow, Supplemental Disclosures [Table Text Block]	The following table sets forth non-cash financing and investing activities and other cash flow information for the nine months ended: September 26, September 27, Non-cash financing and investing activities: Accrued property and equipment additions (1) $ 27,523 $ 52,917 Depreciation adjustment reducing deferred grant income — (831 ) Other cash flow information: Interest paid (2) $ 64,792 $ 62,790 Capitalized interest (8,932 ) (6,047 ) Interest paid, net of capitalized interest $ 55,860 $ 56,743 Income taxes paid, net of refunds $ 75,016 $ 106,672 (1) Accrued property and equipment additions are recognized in the condensed consolidated statements of cash flows in the period they are paid. (2) Includes interest from the Financial Services segment totaling $50,525 and $47,910 , respectively.

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Sep. 26, 2015
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Financial information by segment is presented in the following table for the periods presented: Corporate Overhead and Other Financial Services Retail Direct Total Three Months Ended September 26, 2015: Merchandise sales $ 636,886 $ 161,569 $ — $ — $ 798,455 Non-merchandise revenue: Financial Services — — 118,431 — 118,431 Other 904 — — 3,531 4,435 Total revenue before intersegment eliminations 637,790 161,569 118,431 3,531 921,321 Intersegment revenue eliminated in consolidation — — 5,202 — 5,202 Total revenue as reported $ 637,790 $ 161,569 $ 123,633 $ 3,531 $ 926,523 Operating income (loss) $ 104,307 $ 14,628 $ 40,503 $ (86,493 ) $ 72,945 As a percentage of revenue 16.4 % 9.1 % 34.2 % N/A 7.9 % Depreciation and amortization $ 20,230 $ 1,224 $ 444 $ 11,882 $ 33,780 Assets 1,848,658 313,007 4,796,858 1,075,684 8,034,207 Property and equipment additions including accrued amounts 78,121 65 539 25,213 103,938 Three Months Ended September 27, 2014: Merchandise sales $ 598,103 $ 175,335 $ — $ — $ 773,438 Non-merchandise revenue: Financial Services — — 104,236 — 104,236 Other 583 — — 2,849 3,432 Total revenue before intersegment eliminations 598,686 175,335 104,236 2,849 881,106 Intersegment revenue eliminated in consolidation — — 4,896 — 4,896 Total revenue as reported $ 598,686 $ 175,335 $ 109,132 $ 2,849 $ 886,002 Operating income (loss) $ 108,552 $ 18,236 $ 28,158 $ (61,031 ) $ 93,915 As a percentage of revenue 18.1 % 10.4 % 27.0 % N/A 10.6 % Depreciation and amortization $ 17,427 $ 1,228 $ 391 $ 10,257 $ 29,303 Assets 1,568,243 254,074 4,447,850 945,297 7,215,464 Property and equipment additions including accrued amounts 73,545 21 289 28,165 102,020
Revenue Components of Financial Services Segment [Table Text Block]	periods presented: Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Interest and fee income $ 124,940 $ 103,333 $ 349,833 $ 292,204 Interest expense (18,198 ) (16,155 ) (50,628 ) (47,845 ) Provision for loan losses (28,152 ) (19,088 ) (57,213 ) (42,116 ) Net interest income, net of provision for loan losses 78,590 68,090 241,992 202,243 Non-interest income: Interchange income 101,249 93,817 287,452 267,756 Other non-interest income 826 999 2,329 2,621 Total non-interest income 102,075 94,816 289,781 270,377 Less: Customer rewards costs (57,032 ) (53,774 ) (160,284 ) (155,546 ) Financial Services revenue $ 123,633 $ 109,132 $ 371,489 $ 317,074
Revenue from External Customers by Products and Services [Table Text Block]	Three Months Ended: Retail Direct Total 2015 2014 2015 2014 2015 2014 Product Category: Hunting Equipment 48.5 % 48.6 % 43.0 % 43.4 % 47.3 % 47.3 % General Outdoors 32.7 30.7 32.6 30.4 32.7 30.6 Clothing and Footwear 18.8 20.7 24.4 26.2 20.0 22.1 Total 100.0 % 100.0 % 100.0 % 100.0 % 100.0 % 100.0 % Nine Months Ended: Retail Direct Total 2015 2014 2015 2014 2015 2014 Product Category: Hunting Equipment 46.8 % 46.9 % 37.3 % 38.7 % 44.7 % 44.8 % General Outdoors 34.6 33.1 37.4 35.6 35.2 33.8 Clothing and Footwear 18.6 20.0 25.3 25.7 20.1 21.4 Total 100.0 % 100.0 % 100.0 % 100.0 % 100.0 % 100.0 %

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 26, 2015
Fair Value Measurements [Abstract]
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	September 26, 2015 December 27, 2014 September 27, 2014 Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Financial Assets: Credit card loans, net $ 4,576,997 $ 4,576,997 $ 4,421,185 $ 4,421,185 $ 4,011,187 $ 4,011,187 Financial Liabilities: Time deposits 887,948 887,192 806,056 809,014 830,409 828,579 Secured variable funding obligations of the Trust 45,000 45,000 480,000 480,000 — — Secured obligations of the Trust 3,238,500 3,195,301 3,047,250 3,014,446 3,047,250 2,996,236 Long-term debt 1,011,380 1,005,564 499,715 521,212 666,078 688,282
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Table Text Block]	Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Balance, beginning of period $ 77,936 $ 78,429 $ 82,074 $ 78,504 Total gains or losses: Included in earnings - realized — — — — Included in accumulated other comprehensive income (loss) - unrealized 5,172 4,736 2,714 7,083 Valuation adjustments — — — — Purchases, issuances, and settlements: Purchases — — — — Issuances — — — — Settlements (2,407 ) (824 ) (4,087 ) (3,246 ) Total (2,407 ) (824 ) (4,087 ) (3,246 ) Balance, end of period $ 80,701 $ 82,341 $ 80,701 $ 82,341

Impairment and Restructuring 36

Impairment and Restructuring Charges (Tables)	9 Months Ended
	Sep. 26, 2015
Impairment and Restructuring Charges [Abstract]
Restructuring and Related Costs [Table Text Block]	Three Months Ended Nine Months Ended September 26, September 27, September 26, September 27, Impairment losses on other property $ 210 $ — $ 210 $ — Restructuring charges for severance and related benefits 5,377 — 5,377 641 Total $ 5,587 $ — $ 5,587 $ 641

Management Representations (Det

Management Representations (Details) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 27, 2014	Sep. 27, 2014	Dec. 28, 2013
Cash and Cash Equivalents, at Carrying Value	$ 83,178	$ 142,758	$ 365,114	$ 199,072
Cash and Cash Equivalent at Subsidiary	$ 44,582	$ 49,294	$ 303,975

Cabela's Master Credit Card T38

Cabela's Master Credit Card Trust (Details) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 27, 2014	Sep. 27, 2014
Consolidated assets: [Abstract]
Restricted credit card loans, net of allowance of $65,750, $56,280, and $52,510	$ 4,549,806	$ 4,384,240	$ 3,983,821
Restricted cash of the Trust	36,894	334,812	31,808
Total Consolidated Assets of the Trust	4,586,700	4,719,052	4,015,629
Consolidated liabilities: [Abstract]
Secured variable funding obligations	45,000	480,000	0
Secured obligations	3,238,500	3,047,250	3,047,250
Interest due to third party investors	2,329	2,256	2,064
Total Consolidated liabilities of the Trust	3,285,829	3,529,506	3,049,314
Cabela's Master Credit Card Trust [Member]
Consolidated assets: [Abstract]
Allowance for loan losses	$ 65,750	$ 56,280	$ 52,510

Credit Card Loans and Allowan39

Credit Card Loans and Allowance For Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Dec. 27, 2014
Financing Receivable, Recorded Investment [Line Items]
Provision for loan losses			$ 57,213	$ 42,116
Restricted credit card loans of the Trust (restricted for repayment of secured obligations of the Trust)	$ 4,615,556	$ 4,036,331	4,615,556	4,036,331	$ 4,440,520
Unrestricted credit card loans	22,586	22,811	22,586	22,811	31,614
Credit Card Receivables	4,638,142	4,059,142	4,638,142	4,059,142	4,472,134
Loans and Leases Receivable, Net Reported Amount	4,576,997	4,011,187	4,576,997	4,011,187	4,421,185
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	54,742	47,350	56,572	53,110
Provision for loan losses	28,152	19,088	57,213	42,116
Charge-offs	(21,928)	(18,010)	(65,043)	(56,630)
Recoveries	4,996	4,272	17,220	14,104
Net charge-offs	(16,932)	(13,738)	(47,823)	(42,526)
Balance, end of period	65,962	52,700	65,962	52,700
Loans and Leases Receivable, Consumer, Allowance	6,428	6,990	6,428	6,990	7,740
Current
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	4,530,678	3,978,936	4,530,678	3,978,936	4,382,393
1 to 29 days past due
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	73,292	53,818	73,292	53,818	61,523
30 to 59 days past due
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	14,214	10,765	14,214	10,765	11,435
60 or more days past due
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	19,958	15,623	19,958	15,623	16,783
Total past due
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	107,464	80,206	107,464	80,206	89,741
90 days or more past due and still accruing
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	10,090	8,076	10,090	8,076	8,694
Non-accrual
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	6,177	5,144	6,177	5,144	5,118
Financing Receivable [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period			56,572
Balance, end of period	65,962	52,700	65,962	52,700
Nonperforming Financing Receivable [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	7,170	6,910	7,740	8,450
Provision for loan losses	1,257	2,382	5,716	6,297
Charge-offs	(3,055)	(3,409)	(10,503)	(10,976)
Recoveries	1,056	1,107	3,475	3,219
Net charge-offs	(1,999)	(2,302)	(7,028)	(7,757)
Balance, end of period	6,428	6,990	6,428	6,990
Performing Financing Receivable [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	47,572	40,440	48,832	44,660
Provision for loan losses	26,895	16,706	51,497	35,819
Charge-offs	(18,873)	(14,601)	(54,540)	(45,654)
Recoveries	3,940	3,165	13,745	10,885
Net charge-offs	(14,933)	(11,436)	(40,795)	(34,769)
Balance, end of period	59,534	45,710	59,534	45,710
Credit Card Receivable [Member]
Financing Receivable, Recorded Investment [Line Items]
Deferred credit card origination costs	$ 4,817	$ 4,745	$ 4,817	$ 4,745	$ 5,623

Credit Card Loans and Allowan40

Credit Card Loans and Allowance For Loan Losses Schedule of Credit Card Balances by FICO score (Details) - USD ($) $ in Thousands	Sep. 26, 2015	Dec. 27, 2014	Sep. 27, 2014
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	$ 4,638,142	$ 4,472,134	$ 4,059,142
Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	4,530,678	4,382,393	3,978,936
Past Due, 29 Days or Less [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	73,292	61,523	53,818
Past Due, 30-59 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	14,214	11,435	10,765
Past Due, 60 or More Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	19,958	16,783	15,623
Total Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	107,464	89,741	80,206
90 Days or More Past Due and Still Accruing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	10,090	8,694	8,076
Non-accrual [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	6,177	5,118	5,144
FICO Score, 691 and Below [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	765,197	665,224	615,734
FICO Score, 691 and Below [Member] | Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	707,206	618,961	572,619
FICO Score, 691 and Below [Member] | Past Due, 29 Days or Less [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	31,012	24,712	22,487
FICO Score, 691 and Below [Member] | Past Due, 30-59 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	10,047	7,722	7,663
FICO Score, 691 and Below [Member] | Past Due, 60 or More Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	16,932	13,829	12,965
FICO Score, 691 and Below [Member] | Total Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	57,991	46,263	43,115
FICO Score, 691 and Below [Member] | 90 Days or More Past Due and Still Accruing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	8,816	7,561	6,879
FICO Score, 691 and Below [Member] | Non-accrual [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	0	0	0
FICO Score, 692-758 [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	1,571,881	1,475,229	1,367,250
FICO Score, 692-758 [Member] | Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	1,548,210	1,455,292	1,351,772
FICO Score, 692-758 [Member] | Past Due, 29 Days or Less [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	21,509	18,121	13,931
FICO Score, 692-758 [Member] | Past Due, 30-59 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	1,881	1,453	1,369
FICO Score, 692-758 [Member] | Past Due, 60 or More Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	281	363	178
FICO Score, 692-758 [Member] | Total Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	23,671	19,937	15,478
FICO Score, 692-758 [Member] | 90 Days or More Past Due and Still Accruing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	50	44	27
FICO Score, 692-758 [Member] | Non-accrual [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	0	0	0
FICO Score, 759 and Above [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	2,266,214	2,295,985	2,038,978
FICO Score, 759 and Above [Member] | Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	2,247,802	2,279,309	2,024,315
FICO Score, 759 and Above [Member] | Past Due, 29 Days or Less [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	17,734	15,853	14,156
FICO Score, 759 and Above [Member] | Past Due, 30-59 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	611	775	467
FICO Score, 759 and Above [Member] | Past Due, 60 or More Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	67	48	40
FICO Score, 759 and Above [Member] | Total Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	18,412	16,676	14,663
FICO Score, 759 and Above [Member] | 90 Days or More Past Due and Still Accruing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	40	13	6
FICO Score, 759 and Above [Member] | Non-accrual [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	0	0	0
Restructured Credit Card Loans [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	34,850	35,696	37,180
Restructured Credit Card Loans [Member] | Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	27,460	28,831	30,230
Restructured Credit Card Loans [Member] | Past Due, 29 Days or Less [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	3,037	2,837	3,244
Restructured Credit Card Loans [Member] | Past Due, 30-59 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	1,675	1,485	1,266
Restructured Credit Card Loans [Member] | Past Due, 60 or More Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	2,678	2,543	2,440
Restructured Credit Card Loans [Member] | Total Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	7,390	6,865	6,950
Restructured Credit Card Loans [Member] | 90 Days or More Past Due and Still Accruing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	1,184	1,076	1,164
Restructured Credit Card Loans [Member] | Non-accrual [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	$ 6,177	$ 5,118	$ 5,144

Securities (Details)

Securities (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Jun. 27, 2015	Dec. 27, 2014	Jun. 28, 2014	Dec. 28, 2013
Schedule of Available-for-sale Securities [Line Items]
Included in earnings - realized	$ 0	$ 0	$ 0	$ 0
Investment Income, Interest			2,801	2,979
Available-for-sale Securities, Amortized Cost Basis	62,778	67,826	62,778	67,826		$ 66,865
Available-for-sale Securities, Debt Maturities, within One Year, Amortized Cost Basis	1,234		1,234
Available-for-sale Securities, Debt Maturities, within One Year, Fair Value	1,952		1,952
Available-for-sale Securities, Debt Maturities, Year Two, Amortized Cost Basis	2,564		2,564
Available-for-sale Securities, Debt Maturities, Year Two, Fair Value	3,644		3,644
Available-for-sale Securities, Debt Maturities, Year Three, Amortized Cost Basis	2,706		2,706
Available-for-sale Securities, Debt Maturities, Year Three, Fair Value	3,621		3,621
Available-for-sale Securities, Debt Maturities, Year Four, Amortized Cost Basis	3,099		3,099
Available-for-sale Securities, Debt Maturities, Year Four, Fair Value	4,118		4,118
Available-for-sale Securities, Debt Maturities, Year Five, Amortized Cost Basis	3,469		3,469
Available-for-sale Securities, Debt Maturities, Year Five, Fair Value	4,604		4,604
Available-for-sale Securities, Debt Maturities, after Five Through Ten Years, Amortized Cost Basis	23,458		23,458
Available-for-sale Securities, Debt Maturities, after Five Through Ten Years, Fair Value	30,615		30,615
Available-for-sale Securities, Debt Maturities, after Ten Years, Amortized Cost Basis	26,248		26,248
Available-for-sale Securities, Debt Maturities, after Ten Years, Fair Value	32,147		32,147
Available-for-sale Securities, Debt Maturities, Amortized Cost Basis	62,778		62,778
Available-for-sale Securities, Fair Value Disclosure	80,701	82,341	80,701	82,341	$ 77,936	82,074	$ 78,429	$ 78,504
Available-for-sale Securities, Gross Unrealized Gains	17,928	14,515	17,928	14,515		15,209
Available-for-sale Securities, Gross Unrealized Losses	$ (5)	$ 0	$ (5)	$ 0		$ 0

Borrowings of Financial Servi42

Borrowings of Financial Services Segment (Details) - USD ($) $ in Thousands	Jul. 15, 2015	Sep. 26, 2015	Sep. 27, 2014	Dec. 27, 2014
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 1,011,380	$ 666,078	$ 499,715
Less current portion of debt		(255,000)	(467,500)	(467,500)
Long-term debt, less current maturities		787,908	657,648	$ 491,281
Repayments of Debt		2,212,500	140,000
Secured Debt, Variable Funding Facility [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maximum Borrowing Capacity		1,100,000
Long-term Debt and Capital Lease Obligations		225,000
Short-term Debt, Average Outstanding Amount		$ 82,473	$ 2,198
Debt, Weighted Average Interest Rate		0.80%	0.75%
Maturities of Variable Funding Facilities, 2016 [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Long-term Debt and Capital Lease Obligations		$ 300,000
Maturities of Variable Funding Facilities, 2017 [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Long-term Debt and Capital Lease Obligations		500,000
Maturities of Variable Funding Facilities, 2018 [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Long-term Debt and Capital Lease Obligations		$ 300,000
Series 2010-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date			Jan. 15, 2015	Jan. 15, 2015
Total debt			$ 255,000	$ 255,000
Long-term Debt, Weighted Average Interest Rate			1.60%	1.61%
Series 2010-II
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date			Sep. 15, 2015	Sep. 15, 2015
Total debt			$ 212,500	$ 212,500
Long-term Debt, Weighted Average Interest Rate			1.72%	1.72%
Series 2011-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date		Jun. 15, 2016	Jun. 15, 2016	Jun. 15, 2016
Total debt		$ 255,000	$ 255,000	$ 255,000
Long-term Debt, Weighted Average Interest Rate		1.77%	1.75%	1.75%
Series 2011-IV [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date		Oct. 15, 2016	Oct. 15, 2016	Oct. 15, 2016
Total debt		$ 255,000	$ 255,000	$ 255,000
Long-term Debt, Weighted Average Interest Rate		1.50%	1.48%	1.48%
Series 2012-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date		Feb. 15, 2017	Feb. 15, 2017	Feb. 15, 2017
Total debt		$ 425,000	$ 425,000	$ 425,000
Long-term Debt, Weighted Average Interest Rate		1.31%	1.30%	1.30%
Federal Funds Purchased [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maximum Borrowing Capacity		$ 100,000
Short-term Debt, Average Outstanding Amount		$ 166	$ 0
Debt, Weighted Average Interest Rate		0.75%
Series 2012-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date		Jun. 15, 2017	Jun. 15, 2017	Jun. 15, 2017
Total debt		$ 425,000	$ 425,000	$ 425,000
Long-term Debt, Weighted Average Interest Rate		1.23%	1.21%	1.21%
Series 2013-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date		Feb. 15, 2023	Feb. 15, 2023	Feb. 15, 2023
Total debt		$ 327,250	$ 327,250	$ 327,250
Long-term Debt, Weighted Average Interest Rate		2.71%	2.71%	2.71%
Series 2013-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date		Aug. 15, 2018	Aug. 15, 2018	Aug. 15, 2018
Total debt		$ 297,500	$ 297,500	$ 297,500
Long-term Debt, Weighted Average Interest Rate		1.30%	1.26%	1.27%
Series 2014-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date		Mar. 15, 2017	Mar. 15, 2017	Mar. 15, 2017
Total debt		$ 255,000	$ 255,000	$ 255,000
Long-term Debt, Weighted Average Interest Rate		0.56%	0.50%	0.51%
Series 2014-ll [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date		Jul. 15, 2019	Sep. 15, 2019	Jul. 15, 2019
Total debt		$ 340,000	$ 340,000	$ 340,000
Long-term Debt, Weighted Average Interest Rate		0.66%	0.60%	0.61%
Series 2015-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maximum Borrowing Capacity		$ 375,000
Debt Instrument, Maturity Date		Mar. 15, 2020
Total debt		$ 318,750
Long-term Debt, Weighted Average Interest Rate		1.78%
Series 2015-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maximum Borrowing Capacity		$ 400,000
Debt Instrument, Maturity Date		Jul. 15, 2020
Total debt		$ 340,000
Long-term Debt, Weighted Average Interest Rate		1.85%
Note Class A-1 [Member] | Series 2015-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Notes Issued		$ 218,750
Note Class A-1 [Member] | Series 2015-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maximum Borrowing Capacity		240,000
Note Class A-2 [Member] | Series 2015-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Notes Issued		100,000
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	0.54%
Note Class A-2 [Member] | Series 2015-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Notes Issued	$ 100,000
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	0.67%
Fixed Rate Obligation [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		1,781,000	$ 1,449,750	$ 1,449,750
Less current portion of debt		(155,000)	127,500	(127,500)
Long-term debt, less current maturities		1,626,000	1,322,250	1,322,250
Fixed Rate Obligation [Member] | Series 2010-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt			$ 0	$ 0
Long-term Debt, Weighted Average Interest Rate			0.00%	0.00%
Fixed Rate Obligation [Member] | Series 2010-II
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt			$ 127,500	$ 127,500
Long-term Debt, Weighted Average Interest Rate			2.29%	2.29%
Fixed Rate Obligation [Member] | Series 2011-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 155,000	$ 155,000	$ 155,000
Long-term Debt, Weighted Average Interest Rate		2.39%	2.39%	2.39%
Fixed Rate Obligation [Member] | Series 2011-IV [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 165,000	$ 165,000	$ 165,000
Long-term Debt, Weighted Average Interest Rate		1.90%	1.90%	1.90%
Fixed Rate Obligation [Member] | Series 2012-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 275,000	$ 275,000	$ 275,000
Long-term Debt, Weighted Average Interest Rate		1.63%	1.63%	1.63%
Fixed Rate Obligation [Member] | Series 2012-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 300,000	$ 300,000	$ 300,000
Long-term Debt, Weighted Average Interest Rate		1.45%	1.45%	1.45%
Fixed Rate Obligation [Member] | Series 2013-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 327,250	$ 327,250	$ 327,250
Long-term Debt, Weighted Average Interest Rate		2.71%	2.71%	2.71%
Fixed Rate Obligation [Member] | Series 2013-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 100,000	$ 100,000	$ 100,000
Long-term Debt, Weighted Average Interest Rate		2.17%	2.17%	2.17%
Fixed Rate Obligation [Member] | Series 2014-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 0	$ 0	$ 0
Long-term Debt, Weighted Average Interest Rate		0.00%	0.00%	0.00%
Fixed Rate Obligation [Member] | Series 2014-ll [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 0	$ 0	$ 0
Long-term Debt, Weighted Average Interest Rate		0.00%	0.00%	0.00%
Fixed Rate Obligation [Member] | Series 2015-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 218,750
Long-term Debt, Weighted Average Interest Rate		2.26%
Fixed Rate Obligation [Member] | Series 2015-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 240,000
Long-term Debt, Weighted Average Interest Rate		2.25%
Variable Rate Obligations [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 1,457,500	$ 1,597,500	$ 1,597,500
Less current portion of debt		(100,000)	(340,000)	(340,000)
Long-term debt, less current maturities		1,357,500	1,257,500	1,257,500
Variable Rate Obligations [Member] | Series 2010-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt			$ 255,000	$ 255,000
Long-term Debt, Weighted Average Interest Rate			1.60%	1.61%
Variable Rate Obligations [Member] | Series 2010-II
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt			$ 85,000	$ 85,000
Long-term Debt, Weighted Average Interest Rate			0.85%	0.86%
Variable Rate Obligations [Member] | Series 2011-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 100,000	$ 100,000	$ 100,000
Long-term Debt, Weighted Average Interest Rate		0.81%	0.75%	0.76%
Variable Rate Obligations [Member] | Series 2011-IV [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 90,000	$ 90,000	$ 90,000
Long-term Debt, Weighted Average Interest Rate		0.76%	0.70%	0.71%
Variable Rate Obligations [Member] | Series 2012-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 150,000	$ 150,000	$ 150,000
Long-term Debt, Weighted Average Interest Rate		0.74%	0.68%	0.69%
Variable Rate Obligations [Member] | Series 2012-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 125,000	$ 125,000	$ 125,000
Long-term Debt, Weighted Average Interest Rate		0.69%	0.63%	0.64%
Variable Rate Obligations [Member] | Series 2013-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 0	$ 0	$ 0
Long-term Debt, Weighted Average Interest Rate		0.00%	0.00%	0.00%
Variable Rate Obligations [Member] | Series 2013-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 197,500	$ 197,500	$ 197,500
Long-term Debt, Weighted Average Interest Rate		0.86%	0.80%	0.81%
Variable Rate Obligations [Member] | Series 2014-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 255,000	$ 255,000	$ 255,000
Long-term Debt, Weighted Average Interest Rate		0.56%	0.50%	0.51%
Variable Rate Obligations [Member] | Series 2014-ll [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 340,000	$ 340,000	$ 340,000
Long-term Debt, Weighted Average Interest Rate		0.66%	0.60%	0.61%
Variable Rate Obligations [Member] | Series 2015-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 100,000
Long-term Debt, Weighted Average Interest Rate		0.75%
Variable Rate Obligations [Member] | Series 2015-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 100,000
Long-term Debt, Weighted Average Interest Rate		0.88%
Secured Debt [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt		$ 3,238,500	$ 3,047,250	$ 3,047,250
Less current portion of debt		(255,000)	(467,500)	(467,500)
Long-term debt, less current maturities		2,983,500	$ 2,579,750	$ 2,579,750
Subordinated Debt [Member] | Series 2014-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Notes Issued		$ 56,250
Subordinated Debt [Member] | Series 2015-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Notes Issued	$ 60,000
Maximum [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.85%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.40%
Minimum [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Basis Spread on Variable Rate		0.50%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage		0.25%
Series 2010-II
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Repayments of Debt		$ 212,500
Series 2010-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Repayments of Debt		$ 255,000

Long-Term Debt and Capital Le43

Long-Term Debt and Capital Leases (Details) - USD ($)	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Dec. 27, 2014
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 775,000,000
Unsecured revolving credit facility	450,000,000	$ 340,000,000	$ 180,000,000
Unsecured notes due 2016 with interest at 5.99%	215,000,000	215,000,000	215,000,000
Unsecured senior notes due 2017 with interest at 6.08%	60,000,000	60,000,000	60,000,000
Unsecured senior notes due 2016-2018 with interest at 7.20%	24,428,000	32,572,000	32,571,000
Unsecured senior notes due 2020-2025; various interest rates	250,000,000	0	0
Debt Instrument, Unused Borrowing Capacity, Amount	300,000
Capital lease obligations payable through 2036	11,952,000	12,214,000	12,144,000
Total debt	1,011,380,000	666,078,000	499,715,000
Less current portion of debt	223,472,000	8,430,000	8,434,000
Long-term debt, less current maturities	787,908,000	657,648,000	$ 491,281,000
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	75,000,000
Line of Credit Facility, Capacity Available for Trade Purchases	30,000,000
Amount that Line of Credit Facility may be Increased to	800,000,000
Line of Credit Facility, Average Outstanding Amount	$ 403,729,000	$ 47,929,000
Line of Credit Facility, Interest Rate During Period	1.43%	1.47%
Letter of Credit, Average Outstanding Amount	$ 21,715,000	$ 23,287,000
Unsecured senior notes due 2020-2025; various interest rates borrowing capacity	550,000
Unsecured notes due 2020 [Member]
Debt Instrument [Line Items]
Unsecured senior notes due 2020-2025; various interest rates	$ 100,000,000
Debt Instrument, Interest Rate, Stated Percentage	3.23%
Unsecured notes due 2022 [Member] [Member]
Debt Instrument [Line Items]
Unsecured senior notes due 2020-2025; various interest rates	$ 122,000,000
Debt Instrument, Interest Rate, Stated Percentage	3.70%
Unsecured notes due 2025 [Member]
Debt Instrument [Line Items]
Unsecured senior notes due 2020-2025; various interest rates	$ 28,000,000
Debt Instrument, Interest Rate, Stated Percentage	4.01%
Senior unsecured notes due 2022 at 3.82% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	3.82%
Debt Instrument, Unused Borrowing Capacity, Amount	$ 128,000
Senior unsecured notes due 2025 at 4.11% [Member]
Debt Instrument [Line Items]
Debt Instrument, Interest Rate, Stated Percentage	4.11%
Debt Instrument, Unused Borrowing Capacity, Amount	$ 172,000
Unsecured $20 million Canadian revolving credit facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	20,000,000
Unsecured revolving credit facility	0	6,292,000
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	10,000,000
Financial Standby Letter of Credit [Member]
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount	$ 27,996,000	$ 32,290,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Dec. 27, 2014
Unrecognized Tax Benefits		$ 79,490		$ 79,490
Statutory federal rate	35.00%	35.00%	35.00%	35.00%
State income taxes, net of federal tax benefit	2.20%	2.20%	2.20%	2.00%
Other nondeductible items	0.30%	0.40%	0.20%	0.40%
Tax exempt interest income	(0.70%)	(0.60%)	(0.60%)	(0.50%)
Rate differential on foreign income	(1.70%)	2.80%	(1.40%)	0.90%
Change in unrecognized tax benefits	(0.10%)	0.00%	0.40%	(1.00%)
Effective Income Tax Rate Reconciliation, Change in Deferred Tax Assets Valuation Allowance, Percent	1.70%	0.00%	1.20%	0.00%
Other, net	(0.90%)	0.20%	(1.50%)	0.50%
Effective Income Tax Rate, Continuing Operations	35.80%	40.00%	35.50%	37.30%
Income Tax Deposit on Prior Period Uncertain Tax Positions	$ 103,418		$ 103,418
Unrecognized Tax Benefit, Current	46,354		46,354		$ 46,317
Unrecognized Tax Benefit, Non-current	68,939		68,939		$ 55,562
Cash and Cash Equivalent Held by Foreign Subsidiary	$ 30,193		$ 30,193

Commitments and Contingencies45

Commitments and Contingencies (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Dec. 27, 2014
Payments for (Proceeds from) Tenant Allowance			$ 0	$ 7,243,000
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 6,370,000		6,370,000
Operating Leases, Rent Expense	5,880,000	$ 6,146,000	17,477,000	14,050,000
Purchase Commitment, Remaining Minimum Amount Committed	337,600,000		337,600,000
Grant Funding Subject to Contractual Remedies	43,244,000	44,231,000	43,244,000	44,231,000
Grant Funding Received			0
Grant Funding Subject to Contractual Remedies, Liability Recorded	22,519,000	22,650,000	22,519,000	22,650,000	$ 22,887,000
Operating Leases, Future Minimum Payments, Due in Two Years	23,724,000		23,724,000
Operating Leases, Future Minimum Payments, Due in Three Years	24,396,000		24,396,000
Operating Leases, Future Minimum Payments, Due in Four Years	24,099,000		24,099,000
Operating Leases, Future Minimum Payments, Due in Five Years	23,625,000		23,625,000
Operating Leases, Future Minimum Payments, Due Thereafter	312,282,000		312,282,000
Operating Leases, Future Minimum Payments Due	414,496,000		414,496,000
Committments to Extend Credit	33,554,000,000	29,360,000,000	33,554,000,000	29,360,000,000	30,491,000,000
Payment Guarantee [Member]
Letters of Credit Outstanding, Amount	52,588,000	$ 63,352,000	52,588,000	$ 63,352,000	$ 43,105,000
Securities and Exchange Commission [Member]
Estimated Litigation Liability	$ 1,000		$ 1,000

Stock-Based Compensation Plan46

Stock-Based Compensation Plans and Employee Benefit Plans (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation	$ 5,624	$ 4,484	$ 16,032	$ 13,049
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 30,722		$ 30,722
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term			1 year 9 months 18 days
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	2,668,771		2,668,771
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			630,718
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 21,281	$ 18,435
Closing Stock Price of one share of Cabela's Stock	$ 47.21		$ 47.21
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	1,560,449		1,560,449
Cabela's Incorporated 2004 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,871,273		1,871,273
Cabela's Incorporated 2013 Stock Plan [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Number	1,220,588		1,220,588
Stock Issued During Period, Shares, Employee Stock Purchase Plans			60,258
Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			216,820
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 55.46
Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			384,327
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 55.31
Employee Stock [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	1,835,873		1,835,873
Management [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			58,075
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 55.46
Chief Executive Officer [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			64,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 63.78
Director [Member] | June 4, 2015 [Member] | Employee Stock Option [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			26,791
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 51.12
Director [Member] | June 4, 2015 [Member] | Restricted Stock Units (RSUs) [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Gross			9,187
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 50.34

Stockholders' Equity and Divi47

Stockholders' Equity and Dividend Restrictions (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Sep. 01, 2015	Jun. 27, 2015	Apr. 23, 2015	Dec. 27, 2014	Jun. 28, 2014	Dec. 28, 2013
Cash Dividends Paid to Parent Company by Consolidated Subsidiaries			$ 35,000
Treasury Stock, Number of Shares Held	2,041,705	0	2,041,705	0		922,256		0	0	0
Treasury Stock, Shares, Acquired	1,169,654	0
Stock Repurchased During Period, Shares	169,654		2,169,654	0
Stock Issued During Period, Shares, Treasury Stock Reissued	(50,205)	0	(127,949)	0
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments	$ 226,699,000		$ 226,699,000
Stock Repurchase Program, Number of Shares Authorized to be Repurchased							2,000,000
Stock Repurchase Program, Authorized Amount					$ 500,000
Cumulative foreign currency translation adjustments	(51,855,000)	$ (12,342,000)	(51,855,000)	$ (12,342,000)				$ (21,227,000)
Accumulated other comprehensive loss	(40,743,000)	(3,226,000)	(40,743,000)	(3,226,000)				(11,706,000)
Stock Repurchased During Period, Value	8,030
Available-for-sale Securities [Member]
Accumulated net unrealized holding gains on economic development bonds	$ 11,112,000	$ 9,116,000	$ 11,112,000	$ 9,116,000				$ 9,521,000

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Basic weighted average shares outstanding	69,914,906	71,068,933	70,750,743	70,957,321
Stock options and nonvested stock units	795,355	624,203	902,636	928,151
Diluted weighted average shares outstanding	70,710,261	71,693,136	71,653,379	71,885,472
Stock options outstanding considered anti-dilutive excluded from calculation	1,388,773	730,139	1,084,502	574,234

Supplemental Cash Flow Inform49

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014
Supplemental Cash Flow Information [Abstract]
Interest Paid By Subsidiary	$ 50,525	$ 47,910
Accrued property and equipment additions (1)	27,523	52,917
Interest Paid	64,792	62,790
Interest Paid, Capitalized	8,932	6,047
Interest paid (2)	55,860	56,743
Income taxes paid, net of refunds	$ 75,016	$ 106,672

Segment Reporting (Details)

Segment Reporting (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Dec. 27, 2014
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	100.00%	100.00%	100.00%	100.00%
Interest and Fee Income, Loans, Consumer	$ 124,940	$ 103,333	$ 349,833	$ 292,204
Goodwill	2,634	3,157	2,634	3,157	$ 3,023
Merchandise sales	798,455	773,438	2,202,177	2,040,501
Financial Services Revenue	123,633	104,236	371,489	317,074
Financial Services Revenue Before Intersegment Eliminations	118,431		356,739	307,402
Other revenue	4,435	3,432	16,209	15,451
Total revenues	926,523	886,002	2,589,875	2,373,026
Total Revenue Before Intersegment Eliminations	921,321	881,106	2,575,125	2,363,354
Intersegment Revenue Eliminated In Consolidation	5,202	4,896	14,750	9,672
Operating Income (Loss)	$ 72,945	$ 93,915	$ 180,868	$ 206,759
Operating Income as a Percentage of Revenue	7.90%	10.60%	7.00%	8.70%
Depreciation, Depletion and Amortization	$ 33,780	$ 29,303	$ 97,458	$ 82,548
Assets	8,034,207	7,215,464	8,034,207	7,215,464	7,675,317
Property, Plant and Equipment, Additions	103,938	102,020	329,760	317,957
Cash and Cash Equivalent at Subsidiary	44,582	303,975	44,582	303,975	$ 49,294
Interest Expense, Other	(18,198)	(16,155)	(50,628)	(47,845)
Provision for Other Credit Losses	(28,152)	(19,088)	(57,213)	(42,116)
Interest Income (Expense), after Provision for Loan Loss	78,590	68,090	241,992	202,243
Interchange income	101,249	93,817	287,452	267,756
Noninterest Income, Other Operating Income	826	999	2,329	2,621
Noninterest Income	102,075	94,816	289,781	270,377
Customer rewards costs	$ (57,032)	$ (53,774)	$ (160,284)	$ (155,546)
Retail Sales [Domain]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	100.00%	100.00%	100.00%	100.00%
Direct Sales [Domain]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	100.00%	100.00%	100.00%	100.00%
451110 Sporting Goods Stores [Member]
Segment Reporting Information [Line Items]
Merchandise sales	$ 636,886	$ 598,103	$ 1,730,376	$ 1,538,634
Financial Services Revenue	0	0	0	0
Other revenue	904	583	1,944	1,437
Total revenues	637,790	598,686	1,732,320	1,540,071
Operating Income (Loss)	$ 104,307	$ 108,552	$ 249,691	$ 260,656
Operating Income as a Percentage of Revenue	16.40%	18.10%	14.40%	16.90%
Depreciation, Depletion and Amortization	$ 20,230	$ 17,427	$ 59,344	$ 49,473
Assets	1,848,658	1,568,243	1,848,658	1,568,243
Property, Plant and Equipment, Additions	78,121	73,545	252,980	237,580
454390 Other Direct Selling Establishments [Member]
Segment Reporting Information [Line Items]
Merchandise sales	161,569	175,335	471,801	501,867
Financial Services Revenue	0	0	0	0
Other revenue	0	0	0	0
Total revenues	161,569	175,335	471,801	501,867
Operating Income (Loss)	$ 14,628	$ 18,236	$ 55,668	$ 75,429
Operating Income as a Percentage of Revenue	9.10%	10.40%	11.80%	15.00%
Depreciation, Depletion and Amortization	$ 1,224	$ 1,228	$ 3,675	$ 3,684
Assets	313,007	254,074	313,007	254,074
Property, Plant and Equipment, Additions	65	21	68	134
551111 Offices of Bank Holding Companies [Member]
Segment Reporting Information [Line Items]
Merchandise sales	0	0	0	0
Financial Services Revenue		109,132		307,402
Financial Services Revenue Before Intersegment Eliminations	118,431	104,236
Other revenue	0	0	0	0
Total revenues	123,633	109,132	371,489	317,074
Total Revenue Before Intersegment Eliminations	118,431	104,236	356,739	307,402
Intersegment Revenue Eliminated In Consolidation	5,202	4,896	14,750	9,672
Operating Income (Loss)	$ 40,503	$ 28,158	$ 134,890	$ 84,847
Operating Income as a Percentage of Revenue	34.20%	27.00%	37.80%	27.60%
Depreciation, Depletion and Amortization	$ 444	$ 391	$ 1,307	$ 1,149
Assets	4,796,858	4,447,850	4,796,858	4,447,850
Property, Plant and Equipment, Additions	539	289	1,263	1,276
All Other Segments [Member]
Segment Reporting Information [Line Items]
Merchandise sales	0	0	0	0
Financial Services Revenue	0	0	0	0
Other revenue	3,531	2,849	14,265	14,014
Total revenues	3,531	2,849	14,265	14,014
Operating Income (Loss)	(86,493)	(61,031)	(259,381)	(214,173)
Depreciation, Depletion and Amortization	11,882	10,257	33,132	28,242
Assets	1,075,684	945,297	1,075,684	945,297
Property, Plant and Equipment, Additions	$ 25,213	$ 28,165	$ 75,449	$ 78,967
Hunting Equipment [Member]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	47.30%	47.30%	44.70%	44.80%
Hunting Equipment [Member] | Retail Sales [Domain]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	48.50%	48.60%	46.80%	46.90%
Hunting Equipment [Member] | Direct Sales [Domain]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	43.00%	43.40%	37.30%	38.70%
General Outdoor [Member]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	32.70%	30.60%	35.20%	33.80%
General Outdoor [Member] | Retail Sales [Domain]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	32.70%	30.70%	34.60%	33.10%
General Outdoor [Member] | Direct Sales [Domain]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	32.60%	30.40%	37.40%	35.60%
Clothing and Footwear [Member]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	20.00%	22.10%	20.10%	21.40%
Clothing and Footwear [Member] | Retail Sales [Domain]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	18.80%	20.70%	18.60%	20.00%
Clothing and Footwear [Member] | Direct Sales [Domain]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	24.40%	26.20%	25.30%	25.70%

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Sep. 26, 2015	Sep. 27, 2014	Jun. 27, 2015	Dec. 27, 2014	Jun. 28, 2014	Dec. 28, 2013
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Impairment of Real Estate	$ 210,000	$ 0	$ 210,000	$ 0
Carrying Value, Land Held For Sale and Other Assets	1,109		1,109
Carrying value, land held for sale and other assets, before impairment	1,319		1,319
Available-for-sale Securities	80,701,000	82,341,000	80,701,000	82,341,000	$ 77,936,000	$ 82,074,000	$ 78,429,000	$ 78,504,000
Deferred Grant Income Reduction			0
Credit card loans (includes restricted credit card loans of the Trust of $4,615,556, $4,440,520, and $4,036,331), net of allowance for loan losses of $65,962, $56,572, and $52,700	4,576,997,000	4,011,187,000	4,576,997,000	4,011,187,000		4,421,185,000
Loans Receivable, Fair Value Disclosure	4,576,997,000	4,011,187,000	4,576,997,000	4,011,187,000		4,421,185,000
Included in earnings - realized	0	0	0	0
Included in accumulated other comprehensive income (loss) - unrealized	5,172,000	4,736,000	2,714,000	7,083,000
Valuation adjustments	0	0	0	0
Purchases	0	0	0	0
Issuances	0	0	0	0
Settlements	(2,407,000)	(824,000)	(4,087,000)	(3,246,000)
Time Deposits	887,948,000	830,409,000	887,948,000	830,409,000		806,056,000
Deposits, Fair Value Disclosure	887,192,000	828,579,000	887,192,000	828,579,000		809,014,000
Secured Debt, Current	45,000,000	0	45,000,000	0		480,000,000
Total debt	1,011,380,000	666,078,000	1,011,380,000	666,078,000		499,715,000
Long-term Debt, Fair Value	1,005,564,000	$ 688,282,000	1,005,564,000	688,282,000		521,212,000
Loss Contingency, Damages Sought		1,062
Increases in Depreciation Expense Related to Reductions in Deferred Grant Income		$ 831,000	0	831,000
Secured Debt, Variable Funding Facility [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Debt Instrument, Fair Value Disclosure	45,000,000	0	45,000,000	0		480,000,000
Secured Debt [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total debt	3,238,500,000	3,047,250,000	3,238,500,000	3,047,250,000		3,047,250,000
Debt Instrument, Fair Value Disclosure	$ 3,195,301,000	$ 2,996,236,000	$ 3,195,301,000	$ 2,996,236,000		$ 3,014,446,000

Impairment and Restructuring 52

Impairment and Restructuring Charges (Details) - USD ($)	3 Months Ended			9 Months Ended
	Sep. 26, 2015	Sep. 27, 2014	Jun. 28, 2014	Sep. 26, 2015	Sep. 27, 2014
Impairment and Restructuring Charges [Abstract]
Impairment of Real Estate	$ 210,000	$ 0		$ 210,000	$ 0
Carrying Value, Land Held For Sale and Other Assets	1,109			1,109
Severance Costs	$ 5,377,000	$ 0	$ 641,000	$ 5,377,000	$ 641,000

Subsequent Events Disclosure (D

Subsequent Events Disclosure (Details) - Series 2015-II [Member] - USD ($) $ in Thousands	Jul. 15, 2015	Sep. 26, 2015
Subsequent Event [Line Items]
Debt Instrument, Maximum Borrowing Capacity		$ 400,000
Note Class A-1 [Member]
Subsequent Event [Line Items]
Debt Instrument, Maximum Borrowing Capacity		$ 240,000
Note Class A-2 [Member]
Subsequent Event [Line Items]
Notes Issued	$ 100,000
Debt Instrument, Interest Rate, Stated Percentage Rate Range, Minimum	0.67%
Subordinated Debt [Member]
Subsequent Event [Line Items]
Notes Issued	$ 60,000