Cabelas 10-Q 27 Oct 16 2016 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information Document - $ / shares	9 Months Ended
	Oct. 01, 2016	Oct. 24, 2016	Jan. 02, 2016	Sep. 26, 2015
Entity Information [Line Items]
Preferred Stock, Par or Stated Value Per Share	$ 0.01		$ 0.01	$ 0.01
Entity Registrant Name	CABELAS INC
Entity Central Index Key	1,267,130
Current Fiscal Year End Date	--12-31
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	Oct. 1, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	Q3
Amendment Flag	false
Entity Common Stock, Shares Outstanding		68,478,183
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
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Merchandise sales	$ 855,903	$ 798,455	$ 2,362,021	$ 2,202,177
Financial Services revenue	134,486	123,633	410,390	371,489
Other revenue	6,106	4,435	18,643	16,209
Total revenues	996,495	926,523	2,791,054	2,589,875
Merchandise costs (exclusive of depreciation and amortization)	587,017	514,494	1,602,418	1,433,707
Cost of other revenue	2,453	0	6,744	220
Total cost of revenue (exclusive of depreciation and amortization)	589,470	514,494	1,609,162	1,433,927
Selling, distribution, and administrative expenses	356,340	333,497	1,015,211	969,493
Restructuring Costs and Asset Impairment Charges	1,454	5,587	5,385	5,587
Operating income	49,231	72,945	161,296	180,868
Interest expense, net	(6,052)	(6,341)	(23,568)	(14,703)
Other non-operating income, net	880	1,420	4,561	5,185
Income before provision for income taxes	44,059	68,024	142,289	171,350
Provision for income taxes	15,819	24,316	53,401	60,811
Net income	$ 28,240	$ 43,708	$ 88,888	$ 110,539
Earnings per basic share	$ 0.41	$ 0.63	$ 1.30	$ 1.56
Earnings per diluted share	$ 0.41	$ 0.62	$ 1.29	$ 1.54
Basic weighted average shares outstanding	68,469,845	69,914,906	68,269,130	70,750,743
Diluted weighted average shares outstanding	69,071,494	70,710,261	68,879,148	71,653,379

Condensed Consolidated Stateme3

Condensed Consolidated Statement of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Net Income (Loss) Attributable to Parent	$ 28,240	$ 43,708	$ 88,888	$ 110,539
Unrealized gain on economic development bonds, net of taxes of $270, $1,966, $1,537, and $1,123	425	3,206	2,089	1,591
Foreign currency translation adjustments	(4,018)	(16,905)	12,444	(30,628)
Total other comprehensive income (loss)	(3,593)	(13,699)	14,533	(29,037)
Comprehensive income	$ 24,647	$ 30,009	$ 103,421	$ 81,502

Condensed Consolidated Stateme4

Condensed Consolidated Statement of Comprehensive Income Parentheticals - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Taxes on unrealized loss on economic development bonds	$ 270	$ 1,966	$ 1,537	$ 1,123

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 01, 2016	Jan. 02, 2016	Sep. 26, 2015
Cash and cash equivalents	$ 136,534	$ 315,066	$ 83,178
Restricted cash of the Trust	348,759	40,983	36,894
Accounts receivable, net	28,013	79,330	27,890
Credit card loans (includes restricted credit card loans of the Trust of $5,266,469, $5,066,660, and $4,615,556), net of allowance for loan losses of $102,497, $75,911, and $65,962	5,190,104	5,035,267	4,576,997
Inventories	997,061	819,271	1,065,302
Prepaid expenses and other current assets	128,553	117,330	125,600
Income taxes receivable and deferred income taxes (at September 26, 2015, only)	46,241	77,698	164,523
Assets, Current	6,875,265	6,484,945	6,080,384
Property and equipment, net	1,826,414	1,811,302	1,822,672
Deferred Tax Assets, Net, Noncurrent	37,384	28,042	0
Other assets	144,082	138,715	120,857
Assets	8,883,145	8,463,004	8,023,913
Accounts payable, including unpresented checks of $11,410, $23,580, and $29,176	297,851	281,985	365,763
Gift instruments, credit card rewards, and loyalty rewards programs	346,928	365,427	320,073
Accrued expenses and other liabilities	182,116	224,733	200,809
Time Deposit Maturities, Next Twelve Months	167,783	215,306	204,867
Current maturities of secured variable funding obligations of the Trust	75,000	655,000	45,000
Debt, Current	1,359,379	509,673	254,811
Current maturities of long-term debt	68,452	223,452	223,472
Liabilities, Current	2,497,509	2,475,576	1,614,795
Long-term time deposits	1,008,891	664,593	683,081
Secured long-term obligations of the Trust, less current maturities, net	2,465,970	2,721,259	2,975,367
Long-term debt, less current maturities, net	820,674	635,898	785,936
Deferred income taxes	0	0	13,070
Other long-term liabilities	134,893	137,035	139,866
COMMITMENTS AND CONTINGENCIES
Issued – 71,595,020 shares for all periods	716	716	716
Preferred stock, $0.01 par value; Authorized – 10,000,000 shares; Issued – none	0	0	0
Additional paid-in capital	377,826	389,754	379,915
Retained earnings	1,740,750	1,651,862	1,573,071
Accumulated other comprehensive loss	(36,381)	(50,914)	(40,743)
Treasury Stock, Value	(127,703)	(162,775)	(101,161)
Stockholders' Equity Attributable to Parent	1,955,208	1,828,643	1,811,798
Liabilities and Equity	$ 8,883,145	$ 8,463,004	$ 8,023,913

Condensed Consolidated Balance6

Condensed Consolidated Balance Sheets Parentheticals - USD ($) $ in Thousands	Oct. 01, 2016	Jan. 02, 2016	Sep. 26, 2015
Restricted credit card loans of the Trust	$ 5,266,469	$ 5,066,660	$ 4,615,556
Allowance for loan losses	102,497	75,911	65,962
Unpresented checks	$ 11,410	$ 23,580	$ 20,149
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	71,595,020	71,598,231
Preferred stock, par value	68,476,998	67,818,715	70,675,975
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	3,118,022	3,776,305	922,256

Condensed Consolidated Stateme7

Condensed Consolidated Statements of Cash Flows - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015
Payments of Debt Issuance Costs	$ (3,130)	$ 0
Net income	88,888	110,539
Depreciation and amortization	112,311	97,458
Restructuring Costs and Asset Impairment Charges	5,385	5,587
Stock-based compensation	18,724	16,032
Deferred income taxes	(10,879)	3,521
Provision for loan losses	99,006	57,213
Other, net	(10,063)	(2,985)
Accounts receivable	50,509	34,103
Credit card loans originated from internal operations, net	59,191	55,232
Inventories	(174,157)	(315,825)
Prepaid expenses and other current assets	(8,764)	(34,515)
Accounts payable and accrued expenses and other liabilities	726	31,656
Gift instruments, credit card rewards, and loyalty rewards programs	(19,010)	(18,598)
Other long-term liabilities	(732)	15,669
Income taxes receivable	31,457	(40,306)
Net cash provided by operating activities	242,592	14,781
Property and equipment additions	(126,384)	(342,163)
Change in credit card loans originated externally, net	313,034	268,257
Change in restricted cash of the Trust, net	(307,776)	297,918
Other investing changes, net	2,832	2,828
Net cash used in investing activities	(744,362)	(309,674)
Change in unpresented checks net of bank balances	(12,170)	(9,615)
Change in time deposits, net	296,775	81,892
Borrowings on secured obligations of the Trust	3,030,000	1,968,750
Repayments on secured obligations of the Trust	(3,015,000)	(2,212,500)
Borrowings on revolving credit facilities and inventory financing	910,562	1,164,648
Repayments on revolving credit facilities and inventory financing	(668,013)	(890,292)
Issuance of long-term debt	0	250,000
Payments on long-term debt	(223,373)	(8,335)
Employee stock option exercises, net of tax withholdings on share-based payment awards	1,100	3,636
Excess tax benefit on share-based payment awards	3,753	1,540
Purchase of treasury stock	0	(107,978)
Net cash provided by financing activities	320,504	241,746
Effect of Exchange Rate on Cash and Cash Equivalents	2,734	(6,433)
Net change in cash and cash equivalents	(178,532)	(59,580)
Cash and cash equivalents, at beginning of period	315,066	142,758
Cash and cash equivalents, at end of period	$ 136,534	$ 83,178

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. 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)			(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						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
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
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation	1,540	1,540	0	0		$ 0
Shares, Issued Beginning of Period at Jan. 02, 2016						71,595,020
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest Beginning of Period at Jan. 02, 2016	1,828,643	389,754	1,651,862	(50,914)	(162,775)	$ 716
Net Income (Loss) Attributable to Parent	88,888
Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, Net of Tax	12,444	0	0			0
Other Comprehensive Income (Loss), Net of Tax, Portion Attributable to Parent	14,533
Stock-based compensation	$ 18,291	18,291	0	0		$ 0
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period	464,510					0
Adjustments to Additional Paid in Capital, Share-based Compensation, Stock Options, Requisite Service Period Recognition	$ 1,100	(33,972)	0	0	35,072	$ 0
Shares, Issued End of Period at Oct. 01, 2016						71,595,020
Stockholders' Equity, Including Portion Attributable to Noncontrolling Interest End of Period at Oct. 01, 2016	1,955,208	377,826	1,740,750	(36,381)	$ (127,703)	$ 716
Adjustments to Additional Paid in Capital, Income Tax Benefit from Share-based Compensation	$ 3,753	$ 3,753	$ 0	$ 0		$ 0

Management Representations

Management Representations	9 Months Ended
	Oct. 01, 2016
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 January 2, 2016 , 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 intercompany accounts and transactions have been eliminated in consolidation. World’s Foremost Bank (“WFB,” “Financial Services segment,” or “Cabela’s CLUB”), a Nebraska banking corporation and a wholly-owned bank subsidiary of Cabela’s, is the primary beneficiary of the Cabela’s Master Credit Card Trust and related entities (collectively referred to as the “Trust”). The Trust was consolidated for all reporting periods of Cabela’s in this report. 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 January 2, 2016 . Cash and Cash Equivalents – Cash and cash equivalents of the Financial Services segment were $94 million , $157 million , and $45 million at October 1, 2016 , January 2, 2016 , and September 26, 2015 , respectively. Due to regulatory restrictions on WFB, the Company cannot use WFB’s cash for non-banking operations. Segment Reporting – Effective the beginning of fiscal year 2016, the Company realigned its organizational structure and updated its reportable operating segments. The Company now accounts for its operations as two operating segments: Merchandising and Financial Services. For more information on this change in segments see Note 14 “Segment Reporting” of the Notes to Condensed Consolidated Financial Statements. Reporting Periods – Unless otherwise stated, the fiscal periods referred to in the notes to these condensed consolidated financial statements are the 13 weeks ended October 1, 2016 (“three months ended October 1, 2016 ”), the 13 weeks ended September 26, 2015 (“three months ended September 26, 2015 ”), the 39 weeks ended October 1, 2016 (“nine months ended October 1, 2016 ”), the 39 weeks ended September 26, 2015 (“nine months ended September 26, 2015 ”), and the 53 weeks ended January 2, 2016 (“fiscal year ended 2015 ”). WFB follows a calendar fiscal period and, accordingly, the respective three and nine month periods ended on September 30, 2016 and 2015, and the fiscal year ended on December 31, 2015 . Adoption of New Accounting Principles – In the three months ended April 2, 2016, we adopted the guidance of Accounting Standards Update (“ASU”) 2015-03, “Simplifying the Presentation of Debt Issuance Costs,” which required that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability. The following table summarizes the effects of this new guidance on amounts previously reported in our condensed consolidated balance sheets at the periods ended: January 2, 2016 September 26, 2015 As Reported Adjustment As Adjusted As Reported Adjustment As Adjusted Other assets (including economic development bonds) $ 148,214 $ (9,499 ) $ 138,715 $ 131,151 $ (10,294 ) $ 120,857 Total assets 8,472,503 (9,499 ) 8,463,004 8,034,207 (10,294 ) 8,023,913 Current maturities of secured long-term obligations of the Trust 510,000 (327 ) 509,673 255,000 (189 ) 254,811 Total current liabilities 2,475,903 (327 ) 2,475,576 1,614,984 (189 ) 1,614,795 Secured long-term obligations of the Trust, less current maturities 2,728,500 (7,241 ) 2,721,259 2,983,500 (8,133 ) 2,975,367 Long-term debt, less current maturities 637,829 (1,931 ) 635,898 787,908 (1,972 ) 785,936 Total liabilities and stockholders’ equity 8,472,503 (9,499 ) 8,463,004 8,034,207 (10,294 ) 8,023,913 In addition, effective in fiscal year ended 2015 , we adopted on a prospective basis the provisions of ASU 2015-17 “Balance Sheet Classification of Deferred Taxes.” This standard simplified the presentation of deferred income taxes and required that deferred tax liabilities and assets be classified as non current in the Company’s consolidated balance sheets. Prior periods were not retrospectively adjusted; therefore, deferred income taxes of $16 million were presented as current assets in our condensed consolidated balance sheets at September 26, 2015 .

Recent Developments (Notes)

Recent Developments (Notes)	9 Months Ended
	Oct. 01, 2016
Recent Developments [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	RECENT DEVELOPMENTS On October 3, 2016, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”), by and among Bass Pro Group, LLC, a Delaware limited liability company (“Bass Pro Group”), Prairie Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of Bass Pro Group (“Sub”) and the Company. The Merger Agreement and the consummation of the transactions contemplated by the Merger Agreement have been unanimously approved by the Company’s board of directors (the “Company Board”). The Merger Agreement provides for the merger of Sub with and into the Company, on the terms and subject to the conditions set forth in the Merger Agreement (the “Merger”), with the Company continuing as the surviving corporation in the Merger. As a result of the Merger, the Company would become a wholly owned subsidiary of Bass Pro Group. Pursuant to the Merger Agreement, at the effective time of the Merger (the “Effective Time”), each share of Class A common stock, par value $0.01 per share, of the Company (“Company Common Stock”) issued and outstanding immediately prior to the Effective Time will be cancelled and automatically converted into the right to receive $65.50 in cash, without interest thereon (the “Merger Consideration”), other than (i) shares that are held in the treasury of the Company or owned of record by any subsidiary of the Company, (ii) shares owned of record by Bass Pro Group, Sub, or any of their respective subsidiaries, and (iii) shares held by stockholders who have not voted in favor of or consented to the adoption of the Merger Agreement and who have properly demanded appraisal of such shares and complied in all respects with all the provisions of the Delaware General Corporation Law concerning the right of holders of shares to require appraisal. The consummation of the Merger, which is expected to close in the first half of 2017, is subject to the satisfaction or waiver of specified closing conditions, including (i) the affirmative vote in favor of the adoption of the Merger Agreement by the holders of a majority of the outstanding shares of Company Common Stock entitled to vote thereon, (ii) the consummation of the purchase and sale of the banking business of WFB, in accordance with the Bank Purchase Agreement (as defined below) and merger of WFB into the Company or another subsidiary of the Company and termination of its bank charter, (iii) any applicable waiting periods (or extensions thereof) under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 having expired or been terminated, (iv) the absence of any order by any governmental entity rendering the Merger illegal, or prohibiting, enjoining or otherwise preventing the Merger, and (v) other customary closing conditions. Additionally, in connection with the Merger Agreement, the Company entered into a Sale and Purchase Agreement, dated as of October 3, 2016 (the “Bank Purchase Agreement”), by and among the Company, WFB, and Capital One, National Association (“Capital One”). The Bank Purchase Agreement provides for, in connection with the closing of the Merger, the sale to Capital One of the business of WFB, which includes the credit card program operated by the Company, using WFB as the issuer. Pursuant to the Bank Purchase Agreement, WFB has agreed to sell to Capital One, and Capital One has agreed to purchase from WFB, substantially all of the assets of WFB, including the Cabela’s Club credit card co-branded accounts and WFB’s equity interests in the securitization funding vehicles WFB Funding, LLC and WFB Funding Corporation. Pursuant to the Bank Purchase Agreement, Capital One has also agreed to assume certain liabilities of WFB. The consummation of the transaction contemplated by the Bank Purchase Agreement is subject to the satisfaction or waiver of specified closing conditions, including (i) the filing of required notices and the obtainment of required consents from the Office of the Comptroller of the Currency, the Federal Deposit Insurance Corporation and the Nebraska Department of Banking and Finance; (ii) the absence of any order prohibiting or making illegal the transactions; (iii) the continued effectiveness of the associated Bank Program Agreement; (iv) the satisfaction or waiver of conditions set forth in the Merger Agreement; (v) in the case of Capital One, the absence of a Materially Burdensome Regulatory Condition (as defined in the Bank Purchase Agreement); (vi) receipt of written notice from each of S&P Global Ratings, Fitch Ratings, Inc., and DBRS, Inc. that the transaction described in the Bank Purchase Agreement and related transaction documents will not result in a reduction or withdrawal of its then-existing rating with respect to any outstanding series or class with respect to which it is a rating agency; (vii) termination of each outstanding series of variable funding notes issued by the Trust; (viii) the receipt of legal and tax opinions and other customary documentation required in connection with the transfer of securitization vehicles; and (ix) customary closing conditions. The Merger Agreement also contains certain termination rights for both the Company and Bass Pro Group, and in certain specified circumstances upon termination of the Merger Agreement the Company would be required to pay Bass Pro Group a termination fee of $126 million . The Bank Purchase Agreement also contains certain termination rights for both the Company and Capital One, and in certain circumstances the Company would be required to pay Capital One a termination fee of $14 million . Additional information about the Merger Agreement, the Bank Purchase Agreement, and the related transactions can be found in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on October 7, 2016.

Cabela's Master Credit Card Tru

Cabela's Master Credit Card Trust	9 Months Ended
	Oct. 01, 2016
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 interest 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: October 1, January 2, September 26, Consolidated assets: Restricted credit card loans, net of allowance of $102,240, $75,450, and $65,750 $ 5,164,229 $ 4,991,210 $ 4,549,806 Restricted cash 348,759 40,983 36,894 Total $ 5,512,988 $ 5,032,193 $ 4,586,700 Consolidated liabilities: Secured variable funding obligations $ 75,000 $ 655,000 $ 45,000 Secured obligations, net of unamortized debt issuance costs of $8,151, $7,568, and $8,322 3,825,349 3,230,932 3,230,178 Interest due to third party investors 3,077 2,682 2,329 Total $ 3,903,426 $ 3,888,614 $ 3,277,507 CREDIT CARD LOANS AND ALLOWANCE FOR LOAN LOSSES The following table reflects the composition of the credit card loans at the periods ended: October 1, January 2, September 26, Restricted credit card loans of the Trust (restricted for repayment of secured obligations of the Trust) $ 5,266,469 $ 5,066,660 $ 4,615,556 Unrestricted credit card loans 21,267 38,278 22,586 Total credit card loans 5,287,736 5,104,938 4,638,142 Allowance for loan losses (102,497 ) (75,911 ) (65,962 ) Deferred credit card origination costs 4,865 6,240 4,817 Credit card loans, net $ 5,190,104 $ 5,035,267 $ 4,576,997 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 October 1, 2016 September 26, 2015 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 $ 75,532 $ 8,418 $ 83,950 $ 47,572 $ 7,170 $ 54,742 Provision for loan losses 42,379 1,403 43,782 26,895 1,257 28,152 Charge-offs (29,652 ) (2,099 ) (31,751 ) (18,873 ) (3,055 ) (21,928 ) Recoveries 5,752 764 6,516 3,940 1,056 4,996 Net charge-offs (23,900 ) (1,335 ) (25,235 ) (14,933 ) (1,999 ) (16,932 ) Balance, end of period $ 94,011 $ 8,486 $ 102,497 $ 59,534 $ 6,428 $ 65,962 Nine Months Ended October 1, 2016 September 26, 2015 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 $ 67,654 $ 8,257 $ 75,911 $ 48,832 $ 7,740 $ 56,572 Provision for loan losses 93,897 5,109 99,006 51,497 5,716 57,213 Charge-offs (83,753 ) (7,254 ) (91,007 ) (54,540 ) (10,503 ) (65,043 ) Recoveries 16,213 2,374 18,587 13,745 3,475 17,220 Net charge-offs (67,540 ) (4,880 ) (72,420 ) (40,795 ) (7,028 ) (47,823 ) Balance, end of period $ 94,011 $ 8,486 $ 102,497 $ 59,534 $ 6,428 $ 65,962 Credit Quality Indicators, Delinquent, and Non-Accrual Loans: The following table provides information on current, non-accrual, past due, and restructured credit card loans by class using the respective quarter Fair Isaac Corporation (“FICO”) score at the periods ended: FICO Score of Credit Card Loans Segment Restructured Credit Card Loans Segment (1) October 1, 2016: 691 and Below 692 - 758 759 and Above Total Credit card loan status: Current $ 893,470 $ 1,822,392 $ 2,416,892 $ 30,069 $ 5,162,823 1 to 29 days past due 37,018 19,706 16,369 2,990 76,083 30 to 59 days past due 15,366 2,000 481 1,654 19,501 60 or more days past due 26,417 244 95 2,573 29,329 Total past due 78,801 21,950 16,945 7,217 124,913 Total credit card loans $ 972,271 $ 1,844,342 $ 2,433,837 $ 37,286 $ 5,287,736 90 days or more past due and still accruing $ 13,675 $ 101 $ 60 $ 1,218 $ 15,054 Non-accrual — — — 6,584 6,584 January 2, 2016: Credit card loan status: Current $ 782,885 $ 1,676,541 $ 2,516,420 $ 28,322 $ 5,004,168 1 to 29 days past due 28,472 16,245 14,229 2,820 61,766 30 to 59 days past due 10,931 1,713 506 1,716 14,866 60 or more days past due 20,307 536 111 3,184 24,138 Total past due 59,710 18,494 14,846 7,720 100,770 Total credit card loans $ 842,595 $ 1,695,035 $ 2,531,266 $ 36,042 $ 5,104,938 90 days or more past due and still accruing $ 10,292 $ 111 $ 34 $ 1,217 $ 11,654 Non-accrual — — — 7,059 7,059 September 26, 2015: 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 (1) Included in the allowance for loan losses were specific allowances for loan losses of $8 million at both October 1, 2016 , and January 2, 2016 , and $6 million at September 26, 2015 .

Credit Card Loans and Allowance

Credit Card Loans and Allowance For Loan Losses	9 Months Ended
	Oct. 01, 2016
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 interest 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: October 1, January 2, September 26, Consolidated assets: Restricted credit card loans, net of allowance of $102,240, $75,450, and $65,750 $ 5,164,229 $ 4,991,210 $ 4,549,806 Restricted cash 348,759 40,983 36,894 Total $ 5,512,988 $ 5,032,193 $ 4,586,700 Consolidated liabilities: Secured variable funding obligations $ 75,000 $ 655,000 $ 45,000 Secured obligations, net of unamortized debt issuance costs of $8,151, $7,568, and $8,322 3,825,349 3,230,932 3,230,178 Interest due to third party investors 3,077 2,682 2,329 Total $ 3,903,426 $ 3,888,614 $ 3,277,507 CREDIT CARD LOANS AND ALLOWANCE FOR LOAN LOSSES The following table reflects the composition of the credit card loans at the periods ended: October 1, January 2, September 26, Restricted credit card loans of the Trust (restricted for repayment of secured obligations of the Trust) $ 5,266,469 $ 5,066,660 $ 4,615,556 Unrestricted credit card loans 21,267 38,278 22,586 Total credit card loans 5,287,736 5,104,938 4,638,142 Allowance for loan losses (102,497 ) (75,911 ) (65,962 ) Deferred credit card origination costs 4,865 6,240 4,817 Credit card loans, net $ 5,190,104 $ 5,035,267 $ 4,576,997 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 October 1, 2016 September 26, 2015 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 $ 75,532 $ 8,418 $ 83,950 $ 47,572 $ 7,170 $ 54,742 Provision for loan losses 42,379 1,403 43,782 26,895 1,257 28,152 Charge-offs (29,652 ) (2,099 ) (31,751 ) (18,873 ) (3,055 ) (21,928 ) Recoveries 5,752 764 6,516 3,940 1,056 4,996 Net charge-offs (23,900 ) (1,335 ) (25,235 ) (14,933 ) (1,999 ) (16,932 ) Balance, end of period $ 94,011 $ 8,486 $ 102,497 $ 59,534 $ 6,428 $ 65,962 Nine Months Ended October 1, 2016 September 26, 2015 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 $ 67,654 $ 8,257 $ 75,911 $ 48,832 $ 7,740 $ 56,572 Provision for loan losses 93,897 5,109 99,006 51,497 5,716 57,213 Charge-offs (83,753 ) (7,254 ) (91,007 ) (54,540 ) (10,503 ) (65,043 ) Recoveries 16,213 2,374 18,587 13,745 3,475 17,220 Net charge-offs (67,540 ) (4,880 ) (72,420 ) (40,795 ) (7,028 ) (47,823 ) Balance, end of period $ 94,011 $ 8,486 $ 102,497 $ 59,534 $ 6,428 $ 65,962 Credit Quality Indicators, Delinquent, and Non-Accrual Loans: The following table provides information on current, non-accrual, past due, and restructured credit card loans by class using the respective quarter Fair Isaac Corporation (“FICO”) score at the periods ended: FICO Score of Credit Card Loans Segment Restructured Credit Card Loans Segment (1) October 1, 2016: 691 and Below 692 - 758 759 and Above Total Credit card loan status: Current $ 893,470 $ 1,822,392 $ 2,416,892 $ 30,069 $ 5,162,823 1 to 29 days past due 37,018 19,706 16,369 2,990 76,083 30 to 59 days past due 15,366 2,000 481 1,654 19,501 60 or more days past due 26,417 244 95 2,573 29,329 Total past due 78,801 21,950 16,945 7,217 124,913 Total credit card loans $ 972,271 $ 1,844,342 $ 2,433,837 $ 37,286 $ 5,287,736 90 days or more past due and still accruing $ 13,675 $ 101 $ 60 $ 1,218 $ 15,054 Non-accrual — — — 6,584 6,584 January 2, 2016: Credit card loan status: Current $ 782,885 $ 1,676,541 $ 2,516,420 $ 28,322 $ 5,004,168 1 to 29 days past due 28,472 16,245 14,229 2,820 61,766 30 to 59 days past due 10,931 1,713 506 1,716 14,866 60 or more days past due 20,307 536 111 3,184 24,138 Total past due 59,710 18,494 14,846 7,720 100,770 Total credit card loans $ 842,595 $ 1,695,035 $ 2,531,266 $ 36,042 $ 5,104,938 90 days or more past due and still accruing $ 10,292 $ 111 $ 34 $ 1,217 $ 11,654 Non-accrual — — — 7,059 7,059 September 26, 2015: 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 (1) Included in the allowance for loan losses were specific allowances for loan losses of $8 million at both October 1, 2016 , and January 2, 2016 , and $6 million at September 26, 2015 .

Borrowings of Financial Service

Borrowings of Financial Services Segment	9 Months Ended
	Oct. 01, 2016
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: October 1, 2016: Series Expected Maturity Date Fixed Rate Obligations Interest Rate Variable Rate Obligations Interest Rate Total Obligations Interest Rate Series 2011-IV October 2016 $ 165,000 1.90 % $ 90,000 1.07 % $ 255,000 1.61 % Series 2012-I February 2017 275,000 1.63 150,000 1.05 425,000 1.43 Series 2012-II June 2017 300,000 1.45 125,000 1.00 425,000 1.32 Series 2013-I February 2023 327,250 2.71 — — 327,250 2.71 Series 2013-II August 2018 100,000 2.17 197,500 1.17 297,500 1.51 Series 2014-I March 2017 — — 255,000 0.87 255,000 0.87 Series 2014-II July 2019 — — 340,000 0.97 340,000 0.97 Series 2015-I March 2020 218,750 2.26 100,000 1.06 318,750 1.88 Series 2015-II July 2020 240,000 2.25 100,000 1.19 340,000 1.94 Series 2016-I June 2019 570,000 1.78 280,000 1.37 850,000 1.65 Secured obligations of the Trust 2,196,000 1,637,500 3,833,500 Less unamortized debt issuance costs (5,084 ) (3,067 ) (8,151 ) Secured obligations of the Trust, net 2,190,916 1,634,433 3,825,349 Less current maturities of secured long-term obligations of the Trust, net (739,690 ) (619,689 ) (1,359,379 ) Secured long-term obligations of the Trust, less current maturities, net $ 1,451,226 $ 1,014,744 $ 2,465,970 January 2, 2016: 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 0.93 % $ 255,000 1.82 % Series 2011-IV October 2016 165,000 1.90 90,000 0.88 255,000 1.54 Series 2012-I February 2017 275,000 1.63 150,000 0.86 425,000 1.36 Series 2012-II June 2017 300,000 1.45 125,000 0.81 425,000 1.26 Series 2013-I February 2023 327,250 2.71 — — 327,250 2.71 Series 2013-II August 2018 100,000 2.17 197,500 0.98 297,500 1.38 Series 2014-I March 2017 — — 255,000 0.68 255,000 0.68 Series 2014-II July 2019 — — 340,000 0.78 340,000 0.78 Series 2015-I March 2020 218,750 2.26 100,000 0.87 318,750 1.82 Series 2015-II July 2020 240,000 2.25 100,000 1.00 340,000 1.88 Secured obligations of the Trust 1,781,000 1,457,500 3,238,500 Less unamortized debt issuance costs (4,317 ) (3,251 ) (7,568 ) Secured obligations of the Trust, net 1,776,683 1,454,249 3,230,932 Less current maturities of secured long-term obligations of the Trust, net (319,793 ) (189,880 ) (509,673 ) Secured long-term obligations of the Trust, less current maturities, net $ 1,456,890 $ 1,264,369 $ 2,721,259 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 unamortized debt issuance costs (4,696 ) (3,626 ) (8,322 ) Secured obligations of the Trust, net 1,776,304 1,453,874 3,230,178 Less current maturities of secured long-term obligations of the Trust, net (154,885 ) (99,926 ) (254,811 ) Secured long-term obligations of the Trust, less current maturities, net $ 1,621,419 $ 1,353,948 $ 2,975,367 The Trust sold asset-backed notes of $1.0 billion (“Series 2016-I”) on June 29, 2016. The Series 2016-I securitization transaction included the issuance of $570 million Class A-1 notes, which accrue interest at a fixed rate of 1.78% per year, $280 million of Class A-2 notes, which accrue interest at a floating rate equal to the one-month London Interbank Offered Rate ("LIBOR") plus 0.85% per year, and three subordinated classes of notes in the aggregate principal amount of $150 million . 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 2016-I securitization transaction have an expected life of approximately three years and a contractual maturity of approximately six years. The securitization transaction was and will continue to 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 2011-II ( $255 million ) notes matured and were repaid in full using restricted cash of the Trust on June 15, 2016. The Trust also issues variable funding facilities which are considered secured obligations backed by restricted credit card loans. At October 1, 2016 , the Trust had three variable funding facilities with total capacity of $1.8 billion of which $75 million was outstanding. On September 29, 2016, the Trust increased the $500 million Series 2011-III variable funding facility due March 2017 to $700 million and extended its maturity date to September 2019. In addition, on September 29, 2016, the Trust increased the $500 million Series 2011-I variable funding facility that is due March 2019 to $800 million . The aforementioned increases to these two variable funding facilities made on September 29, 2016, which brought the total capacity of the variable funding facilities to $1.8 billion , are for a one year period ending September 29, 2017, at which time the total capacity will revert back to $1.3 billion . At October 1, 2016 , maturities for the three variable funding facilities were as follows: • the $300 million Series 2008-III facility due in full March 2018; • the $800 million Series 2011-I facility with $300 million due September 29, 2017, and $500 million due March 2019; and • the $700 million Series 2011-III facility with $200 million due September 29, 2017, and $500 million due September 2019. 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 0.80% to 0.90% . The variable rate notes provide for a fee ranging from 0.40% to 0.50% on the unused portion of the facilities. During the nine months ended October 1, 2016 , and September 26, 2015 , the daily average balance outstanding on these notes was $233 million and $82 million , with a weighted average interest rate of 1.23% and 0.80% , respectively. The Financial Services segment has unsecured federal funds purchase agreements with two financial institutions. The maximum amount that can be borrowed is $100 million . There were no amounts outstanding at October 1, 2016 , January 2, 2016 , or September 26, 2015 .

Long-Term Debt and Capital Leas

Long-Term Debt and Capital Leases	9 Months Ended
	Oct. 01, 2016
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: October 1, January 2, September 26, Unsecured $775 million revolving credit facility $ 248,749 $ — $ 450,000 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% 16,286 24,428 24,428 Unsecured senior notes due 2020, 2022, and 2025; with interest rates ranging from 3.23% to 4.11% 550,000 550,000 250,000 Unsecured $20 million Canadian revolving credit facility 4,188 — — Capital lease obligations contractually payable through 2036 11,622 11,853 11,952 Unsecured notes due 2016 with interest at 5.99% — 215,000 215,000 Total debt 890,845 861,281 1,011,380 Less current portion of debt (68,452 ) (223,452 ) (223,472 ) Less unamortized debt issuance costs (1,719 ) (1,931 ) (1,972 ) Long-term debt, less current maturities, net $ 820,674 $ 635,898 $ 785,936 The Company’s credit agreement provides for an unsecured $775 million revolving credit facility and permits the issuance of letters of credit up to $75 million and swing line loans up to $30 million . The credit facility may be increased to $800 million subject to certain terms and conditions. The term of the credit facility expires on June 18, 2019. During the nine months ended October 1, 2016 , and September 26, 2015 , the daily average principal balance outstanding on the line of credit was $255 million and $404 million , respectively, and the weighted average interest rate was 1.83% and 1.43% , respectively. Letters of credit and standby letters of credit totaling $24 million and $28 million were outstanding at October 1, 2016 , and September 26, 2015 , respectively. The daily average outstanding amount of total letters of credit during the nine months ended October 1, 2016 , and September 26, 2015 , was $14 million and $22 million , respectively. On February 27, 2016, we repaid our unsecured notes for $215 million from the proceeds of the private placement sale of unsecured senior notes in August 2015 for $550 million . The Company also has an unsecured $20 million 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 million CAD in the aggregate, which reduces the overall available credit limit. At October 1, 2016 , the Company was in compliance with the financial covenant requirements of its $775 million credit agreement with a fixed charge coverage ratio of 7.75 to 1 (minimum requirement is 2.00 to 1), a leverage ratio of 1.82 to 1 (requirement is no more than 3.00 to 1), and a consolidated net worth that was $632 million in excess of the minimum, as defined in the agreement. At October 1, 2016 , 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 senior notes through at least the next 12 months.

Income Taxes

Income Taxes	9 Months Ended
	Oct. 01, 2016
Income Taxes [Abstract]
Income Tax Disclosure [Text Block]	INCOME TAXES The effective income tax rate was 35.9% and 37.5% for the three and nine months ended October 1, 2016 , compared to 35.8% and 35.5% for the respective three and nine months ended September 26, 2015 . At October 1, 2016 , unrecognized tax benefits totaling $70 million were included in other long-term liabilities in our condensed consolidated balance sheets compared to $73 million at January 2, 2016 . At September 26, 2015 , unrecognized tax benefits totaling $46 million were included in current liabilities (accrued expenses and other liabilities) and $69 million in other long-term liabilities in our condensed consolidated balance sheets. The changes compared to the balances at September 26, 2015 , were due primarily to our assessments of uncertain tax positions related to prior period tax positions and settlement of our 2007 and 2008 Internal Revenue Service examinations. Since the Company is routinely under audit by various taxing authorities, 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
	Oct. 01, 2016
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 million and $16 million in the three and nine months ended October 1, 2016 , compared to $6 million and $17 million in the three and nine months ended September 26, 2015 . The following is a schedule of future minimum rental payments under operating leases at October 1, 2016 : For the three months ending December 31, 2016 $ 6,148 For the fiscal years ending: 2017 23,600 2018 23,386 2019 22,897 2020 22,245 Thereafter 295,319 Total $ 393,595 The Company leases seven retail stores and owns 24 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 October 1, 2016 , or September 26, 2015 . The Company does not expect to receive any tenant allowances under leases during the remainder of fiscal year 2016. We have entered into real estate purchase, construction, and/or economic incentive agreements for various new retail store site locations. At October 1, 2016 , we estimated we had total cash commitments of approximately $109 million outstanding for projected expenditures related to the development, construction, and completion of new retail stores. This amount excludes any estimated costs associated with new stores where the Company does not have a commitment as of October 1, 2016 . We expect to fund these estimated capital expenditures over the next 12 months with funds from operations and borrowings. In the past, we have 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 us to the state or local government providing the funding. If we 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. The total amount of grant funding subject to a specific contractual remedy was $42 million at October 1, 2016 , and $43 million at both January 2, 2016 , and September 26, 2015 . No grant funding subject to contractual remedy was received in the nine months ended October 1, 2016 , or September 26, 2015 . At October 1, 2016 , we had recorded $17 million in the condensed consolidated balance sheets relating to these grants with $16 million in current liabilities and $1 million in long-term liabilities. At January 2, 2016 , and September 26, 2015 , the amount the Company had recorded in current liabilities in the condensed consolidated balance sheets relating to these grants was $17 million and $23 million , 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 $70 million , $34 million , and $53 million at October 1, 2016 , January 2, 2016 , and September 26, 2015 , 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 $36 billion , $35 billion , and $34 billion at October 1, 2016 , January 2, 2016 , and September 26, 2015 , 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 the right to reduce or cancel the available lines of credit at any time, and has not experienced, and does not anticipate, that all customers will exercise the entire available line of credit at any given point in 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. In April 2016, the SEC announced a settlement with the Company and its Executive Vice President and Chief Financial Officer, Mr. Ralph Castner, that resolves the previously disclosed SEC investigation into certain disclosures, reserves, and accruals from fiscal year 2012. As part of the settlement, the SEC entered an administrative cease-and-desist order that directs the Company and Mr. Castner to comply with the disclosure, books and records, and internal control provisions of the federal securities laws going forward. The Company and Mr. Castner neither admitted nor denied the allegations related to the settlement. The penalty of $1 million associated with the Company’s settlement was recognized as a liability that was accrued for and expensed by the Company in the third quarter of fiscal year 2015. The Company is party to a lawsuit in California state court alleging that the Company violated the California Invasion of Privacy Act by recording various telephone calls from California consumers without their consent. The Company has reached a preliminary settlement in this lawsuit, which is subject to court approval. In connection with this lawsuit the Company recognized a liability of $3.85 million in the three months ended April 2, 2016. The Company is party to a putative class action lawsuit in the United States District Court for the Western District of Kentucky alleging that the Company violated the Telephone Consumer Protection Act by placing calls using an automatic telephone dialing system to cellular telephones without first obtaining consent due to reassignment of the number or revocation of prior consent. At the present time, the Company cannot reasonably estimate any loss or range of loss that may arise from this matter. Accordingly, the Company has not accrued a liability related to this matter.

Stock-Based Compensation Plans

Stock-Based Compensation Plans and Employee Benefit Plans	9 Months Ended
	Oct. 01, 2016
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 $6 million and $19 million for the three and nine months ended October 1, 2016 , and $6 million and $16 million for the three and nine months ended September 26, 2015 . 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 October 1, 2016 , the total unrecognized deferred stock-based compensation balance for all equity awards issued, net of expected forfeitures, was $31 million , net of tax, which is expected to be amortized over a weighted average period of 2.6 years. Employee Stock Plans – Since June 5, 2013, all awards are granted under the Cabela’s Incorporated 2013 Stock Plan (the “2013 Stock Plan”) and 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 October 1, 2016 , the maximum number of shares available for awards under the 2013 Stock Plan was 2,001,427 . As of October 1, 2016 , there were 1,729,466 awards outstanding under the 2013 Stock Plan and 1,101,716 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. Pursuant to the terms of the Merger Agreement, without the prior written consent of Bass Pro Group, no option awards or stock unit awards may be granted under the 2013 Stock Plan beginning on or after October 3, 2016. Option Awards. During the nine months ended October 1, 2016 , there were 163,000 non-statutory stock options (“NSOs”) granted to employees at an exercise price of $48.40 per share and 25,112 NSOs granted to non-employee directors at an exercise price of $50.45 per share. These options have an eight-year term and vest over four years for employees and over one year for non-employee directors. In addition, on March 2, 2016, the Company issued 64,000 premium-priced NSOs to its Chief Executive Officer at an exercise price of $55.66 (which was equal to 115% of the closing price of the Company's common stock on the New York Stock Exchange on March 2, 2016). The premium-priced NSOs vest in three equal annual installments beginning on March 2, 2017, and expire on March 2, 2024. During the nine months ended October 1, 2016 , there were 464,510 options exercised. The aggregate intrinsic value of all awards exercised was $31 million and $21 million during the nine months ended October 1, 2016 , and September 26, 2015 , respectively. Based on the Company’s closing stock price of $54.93 at October 1, 2016 , the total number of in-the-money awards exercisable as of October 1, 2016 , was 1,000,408 . Nonvested Stock and Stock Unit Awards. During the nine months ended October 1, 2016 , there were 425,907 units of nonvested stock issued to employees at a weighted average fair value of $47.35 per unit and 12,885 units of nonvested stock issued to non-employee directors at a fair value of $50.45 per unit. These nonvested stock awards 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, 2016 , the Company also issued 92,500 units of performance-based restricted stock units to certain executives at a fair value of $48.40 per unit. These performance-based restricted stock units will begin vesting in four equal annual installments on March 2, 2017 , if the performance criterion is achieved. Employee Stock Purchase Plan – During the nine months ended October 1, 2016 , there were 60,721 shares issued under the Cabela’s Incorporated 2013 Employee Stock Purchase Plan with 1,751,574 shares of common stock authorized and available for issuance as of October 1, 2016 . Pursuant to the terms of the Merger Agreement, no shares may be purchased under the Employee Stock Purchase Plan with respect to offering periods beginning on or after October 3, 2016.

Stockholders' Equity and Divide

Stockholders' Equity and Dividend Restrictions	9 Months Ended
	Oct. 01, 2016
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 February 11, 2016 , WFB paid a dividend of $40 million to Cabela’s. At October 1, 2016 , the Company had unrestricted retained earnings of $225 million available for dividends. However, the Company has never declared or paid any cash dividends on its common stock. Pursuant to the terms of the Merger Agreement, the Company is also prohibited from declaring or paying any dividends or other distributions on its common stock. The Company does not anticipate paying any dividends or other distributions on its common stock 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: October 1, January 2, September 26, Accumulated net unrealized holding gains on economic development bonds $ 12,186 $ 10,097 $ 11,112 Cumulative foreign currency translation adjustments (48,567 ) (61,011 ) (51,855 ) Total accumulated other comprehensive loss $ (36,381 ) $ (50,914 ) $ (40,743 ) Treasury Stock – On September 1, 2015 , we announced that our Board of Directors approved a share repurchase program authorizing the Company to repurchase up to $500 million of its common stock over a two-year period. This authorization was in addition to the standing annual authorization to repurchase shares to offset dilution resulting from equity-based awards issued under the Company’s equity compensation plans. This share repurchase program does not obligate us to repurchase any outstanding shares of our common stock, and the program may be limited or terminated at any time . We did not engage in any stock repurchase activity in the three and nine months ended October 1, 2016 . As of October 1, 2016 , up to $426 million of authorization to repurchase our common stock remained under this program. Pursuant to the terms of the Merger Agreement, the Company generally may not repurchase shares of its common stock, except in connection with the exercise of outstanding stock options or the settlement of restricted stock unit awards. As a result, the Company does not anticipate repurchasing any further shares under this program. The following table reconciles the Company’s treasury stock activity for the periods presented. Three Months Ended Nine Months Ended October 1, September 26, October 1, September 26, Balance, beginning of period 3,129,938 922,256 3,776,305 — 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 (11,916 ) (50,205 ) (658,283 ) (127,949 ) Balance, end of period 3,118,022 2,041,705 3,118,022 2,041,705

Earnings Per Share

Earnings Per Share	9 Months Ended
	Oct. 01, 2016
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 October 1, September 26, October 1, September 26, Common shares – basic 68,469,845 69,914,906 68,269,130 70,750,743 Effect of incremental dilutive securities: Stock options and nonvested stock units 601,649 795,355 610,018 902,636 Common shares – diluted 69,071,494 70,710,261 68,879,148 71,653,379 Stock options outstanding considered anti-dilutive excluded from calculation 1,166,950 1,388,773 1,257,034 1,084,502

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	9 Months Ended
	Oct. 01, 2016
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: October 1, September 26, Non-cash financing and investing activities: Accrued property and equipment additions (1) $ 6,727 $ 27,523 Other cash flow information: Interest paid (2) $ 96,850 $ 64,792 Capitalized interest (2,787 ) (8,932 ) Interest paid, net of capitalized interest $ 94,063 $ 55,860 Income taxes paid, net of refunds $ 31,714 $ 75,016 (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 paid by the Financial Services segment totaling $61 million and $51 million , respectively.

Segment Reporting

Segment Reporting	9 Months Ended
	Oct. 01, 2016
Segment Reporting [Abstract]
Segment Reporting Disclosure [Text Block]	SEGMENT REPORTING Guidance under Accounting Standards Codification Topic 280, “Segment Reporting,” requires companies to evaluate their reportable operating segments periodically and when certain events occur. Changes in the first quarter of 2016 in our executive management structure and responsibilities resulted in a change in the Company’s chief operating decision maker function. As a result of these changes, as well as the finalization and implementation of our Vision 2020 strategic plan at the beginning of fiscal year 2016, and operational changes in our organizational structure, the Company updated its reportable segments effective the beginning of fiscal year 2016. The Company now accounts for its operations as two reportable segments: Merchandising and Financial Services. The Merchandising segment sells products and services through the Company’s retail stores, our e-commerce websites (Cabelas.com and Cabelas.ca), and our catalogs. The United States merchandising and Canada merchandising operating segments have been aggregated into our reportable Merchandising segment. We are an omni-channel retailer with capabilities that allow a customer to use more than one channel when making a purchase, including retail stores, online, and mobile channels, and have it fulfilled, in most cases, either through in-store customer pickup or by direct shipment to the customer from one of our distribution centers, retail stores, or vendor drop-ship. Other non-merchandise revenue included in our Merchandising segment primarily includes 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; real estate rental income; and real estate land sales. The Financial Services segment issues co-branded credit cards which are available through all of our channels. Our Cabela’s CLUB cardholders also earn points from our loyalty rewards programs that can be redeemed through all of our customer shopping channels. Results for the three and nine months ended September 26, 2015 , presented in the tables below and in Management’s Discussion and Analysis of Financial Condition and Results of Operations – “ Three Months Ended October 1, 2016 , Compared to September 26, 2015 ,” and “ Nine Months Ended October 1, 2016 , Compared to September 26, 2015 ,” presented herein, have been recast to reflect these new segments. Primary operating costs by segment are summarized below. Merchandising Segment: • Employee compensation and benefits, advertising and marketing costs, depreciation, and retail store related occupancy costs. • Costs relating to receiving, distribution, and storage of inventory; and merchandising, order processing, and quality assurance costs. • Corporate headquarters occupancy costs, other general and administrative costs, and costs relating to operations of various ancillary subsidiaries such as real estate. Financial Services Segment: • Advertising and promotion, license fees, third party services for processing credit card transactions, employee compensation and benefits, and other general and administrative costs. Segment assets are those directly used in each operating segment’s operations. Depreciation, amortization, and property and equipment expenditures are recognized as directly expensed and used in each respective segment. Major assets by segment are summarized below. Merchandising Segment: • Land, buildings, fixtures, and leasehold improvements, including corporate headquarters and facilities. • In-store inventory, receivables, and prepaid expenses. • Merchandise distribution inventory, technology infrastructure and related information technology systems, corporate cash and cash equivalents, economic development bonds, deferred income taxes, and other corporate long-lived assets. Financial Services Segment: • Cash, credit card loans, restricted cash, receivables, property and equipment, and other assets. Under an Intercompany Agreement, the Financial Services segment pays to the Merchandising segment 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 Merchandising segment 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 Merchandising segment. This reimbursement from our Financial Services segment to our Merchandising segment for certain promotional costs was eliminated in consolidation. 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 Merchandising segment equal to 50% of the amount that the total risk-based capital ratio exceeds 13% . No additional license fee was paid in either the nine months ended October 1, 2016 , or the nine months ended September 26, 2015 . Financial information for our two segments is presented in the following table for the periods presented: Financial Services Three Months Ended October 1, 2016: Merchandising Total Merchandise sales $ 855,903 $ — $ 855,903 Non-merchandise revenue: Financial Services — 129,058 129,058 Other 6,106 — 6,106 Total revenue before intersegment eliminations 862,009 129,058 991,067 Intersegment revenue eliminated in consolidation — 5,428 5,428 Total revenue as reported $ 862,009 $ 134,486 $ 996,495 Operating income $ 2,365 $ 46,866 $ 49,231 Operating income as a percentage of revenue 0.3 % 36.3 % 4.9 % Depreciation and amortization $ 34,394 $ 3,221 $ 37,615 Assets 3,152,793 5,730,352 8,883,145 Property and equipment additions including accrued amounts 31,383 574 31,957 Three Months Ended September 26, 2015: Merchandise sales $ 798,455 $ — $ 798,455 Non-merchandise revenue: Financial Services — 118,431 118,431 Other 4,435 — 4,435 Total revenue before intersegment eliminations 802,890 118,431 921,321 Intersegment revenue eliminated in consolidation — 5,202 5,202 Total revenue as reported $ 802,890 $ 123,633 $ 926,523 Operating income $ 32,442 $ 40,503 $ 72,945 Operating income as a percentage of revenue 4.0 % 34.2 % 7.9 % Depreciation and amortization $ 33,336 $ 444 $ 33,780 Assets 3,235,377 4,788,536 8,023,913 Property and equipment additions including accrued amounts 103,399 539 103,938 Financial Services Nine Months Ended October 1, 2016: Merchandising Total Merchandise sales $ 2,362,021 $ — $ 2,362,021 Non-merchandise revenue: Financial Services — 394,716 394,716 Other 18,643 — 18,643 Total revenue before intersegment eliminations 2,380,664 394,716 2,775,380 Intersegment revenue eliminated in consolidation — 15,674 15,674 Total revenue as reported $ 2,380,664 $ 410,390 $ 2,791,054 Operating income $ 3,994 $ 157,302 $ 161,296 Operating income as a percentage of revenue 0.2 % 39.9 % 5.8 % Depreciation and amortization $ 108,239 $ 4,072 $ 112,311 Assets 3,152,793 5,730,352 8,883,145 Property and equipment additions including accrued amounts 122,046 1,202 123,248 Nine Months Ended September 26, 2015: Merchandise sales $ 2,202,177 $ — $ 2,202,177 Non-merchandise revenue: Financial Services — 356,739 356,739 Other 16,209 — 16,209 Total revenue before intersegment eliminations 2,218,386 356,739 2,575,125 Intersegment revenue eliminated in consolidation — 14,750 14,750 Total revenue as reported $ 2,218,386 $ 371,489 $ 2,589,875 Operating income $ 45,978 $ 134,890 $ 180,868 Operating income as a percentage of revenue 2.1 % 37.8 % 7.0 % Depreciation and amortization $ 96,151 $ 1,307 $ 97,458 Assets 3,235,377 4,788,536 8,023,913 Property and equipment additions including accrued amounts 328,497 1,263 329,760 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 October 1, September 26, October 1, September 26, Interest and fee income $ 155,343 $ 124,940 $ 436,271 $ 349,833 Interest expense (23,278 ) (18,198 ) (64,080 ) (50,628 ) Provision for loan losses (43,782 ) (28,152 ) (99,006 ) (57,213 ) Net interest income, net of provision for loan losses 88,283 78,590 273,185 241,992 Non-interest income: Interchange income 104,376 101,249 304,213 287,452 Other non-interest income 998 826 2,543 2,329 Total non-interest income 105,374 102,075 306,756 289,781 Less: Customer rewards costs (59,171 ) (57,032 ) (169,551 ) (160,284 ) Financial Services revenue $ 134,486 $ 123,633 $ 410,390 $ 371,489 The following table sets forth the percentage of our merchandise revenue contributed by major product categories for our Merchandising segment for the periods presented: Three Months Ended Nine Months Ended October 1, September 26, October 1, September 26, Hunting Equipment 51.1 % 47.3 % 47.1 % 44.7 % General Outdoors 30.5 32.7 34.8 35.2 Clothing and Footwear 18.4 20.0 18.1 20.1 Total 100.0 % 100.0 % 100.0 % 100.0 %

Fair Value Measurements

Fair Value Measurements	9 Months Ended
	Oct. 01, 2016
Fair Value Measurements [Abstract]
Fair Value Disclosures [Text Block]	nancial 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 October 1, 2016 , the financial instruments subject to fair value measurements carried on our condensed consolidated balance sheets consisted of economic development bonds (included in other assets) and were classified as Level 3 for valuation purposes. There were no transfers in or out of Levels 1, 2, or 3 for the nine months ended October 1, 2016 , and September 26, 2015 . There were no significant changes in the fair value of the economic development bonds which are measured on a recurring basis using significant unobservable inputs (Level 3) for the nine months ended October 1, 2016 , compared to the fiscal year ended 2015 or the nine months ended September 26, 2015 . 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 October 1, 2016 , or September 26, 2015 . In the three and nine months ended October 1, 2016 , we recognized impairment losses related to three parcels of land based on sales contracts for two properties and an appraisal for another property where, after the impairment losses were recognized, the total carrying value of these properties approximated $3 million . In the three and nine months ended September 26, 2015 , we recognized an impairment loss 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 million . 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). October 1, 2016 January 2, 2016 September 26, 2015 Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Financial Assets: Credit card loans, net $ 5,190,104 $ 5,190,104 $ 5,035,267 $ 5,035,267 $ 4,576,997 $ 4,576,997 Financial Liabilities: Time deposits 1,176,674 1,195,139 879,899 879,197 887,948 887,192 Secured variable funding obligations of the Trust 75,000 75,000 655,000 655,000 45,000 45,000 Secured obligations of the Trust, net of unamortized debt issuance costs 3,825,349 3,843,663 3,230,932 3,179,767 3,230,178 3,195,301 Long-term debt 889,126 913,853 859,350 892,425 1,009,408 1,005,564

Impairment and Restructuring Ch

Impairment and Restructuring Charges (Notes)	9 Months Ended
	Oct. 01, 2016
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 presented: Three Months Ended Nine Months Ended October 1, 2016 September 26, 2015 October 1, 2016 September 26, 2015 Impairment losses relating to: Property, equipment, and other assets $ 565 $ — $ 1,019 $ — Other property 228 210 369 210 793 210 1,388 210 Restructuring charges for severance and related benefits 661 5,377 3,997 5,377 Total $ 1,454 $ 5,587 $ 5,385 $ 5,587 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 and nine months ended October 1, 2016 , we recognized impairment losses related to three parcels of land based on sales contracts for two properties and an appraisal for another property where, after the impairment losses were recognized, the total carrying value of these properties approximated $3 million . In the three and nine months ended September 26, 2015 , we recognized an impairment loss 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 million . These impairment losses were recognized in the Merchandising segment. 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 respective three and nine month periods ended October 1, 2016 , and September 26, 2015 , we incurred charges for severance and related benefits primarily attributable to our corporate restructuring and reduction in the number of personnel. These charges for all periods were recognized in the Merchandising segment. The activity relating to the liability for these severance benefits, which was included in accrued expenses and other liabilities in our condensed consolidated balance sheets, is summarized in the following table for the periods presented: Three Months Ended Nine Months Ended October 1, 2016 September 26, 2015 October 1, 2016 September 26, 2015 Balance, beginning of period $ 2,526 $ — $ 2,799 $ — Charges for severance and related benefits 661 5,377 3,997 5,377 Payments (1,305 ) (512 ) (4,914 ) (512 ) Balance, end of period $ 1,882 $ 4,865 $ 1,882 $ 4,865

Accounting Pronouncements (Note

Accounting Pronouncements (Notes)	9 Months Ended
	Oct. 01, 2016
Accounting Pronouncements [Abstract]
New Accounting Pronouncements, Policy [Policy Text Block]	ACCOUNTING PRONOUNCEMENTS The following accounting standards are grouped by their effective date applicable to the Company: Effective the first quarter of fiscal year 2017: In July 2015, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2015-11, “Inventory (Topic 330): Simplifying the Measurement of Inventory” (“ASU 2015-11”). Under this standard, inventory will be measured at the “lower of cost and net realizable value” and options that currently exist for “market value” will be eliminated. ASU 2015-11 defines net realizable value as the “estimated selling prices in the ordinary course of business, less reasonably predictable costs of completion, disposal, and transportation.” We have evaluated the provisions of this statement and do not believe that it will not have a material impact on the Company’s consolidated financial position or results of operations. In March 2016, the FASB issued ASU 2016-09, “Compensation - Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting” (“ASU 2016-09”). This standard is intended to simplify several aspects of the accounting for share-based payment award transactions, including the income tax consequences, classification of awards as either equity or liabilities, an option to recognize gross stock compensation expense with actual forfeitures recognized as they occur, and classifications in the statement of cash flows. We are evaluating the provisions of this statement and have not determined what impact ASU 2016-09 will have on the Company’s consolidated financial position or results of operations. Effective the first quarter of fiscal year 2018: In May 2014, the FASB issued ASU 2014-09 “Revenue from Contracts with Customers (Topic 606)” (“ASU 2014-09”). ASU 2014-09 is a comprehensive new revenue recognition model requiring a company to recognize revenue to depict the transfer of goods or services to a customer at an amount reflecting the consideration it expects to receive in exchange for those goods or services. In adopting ASU 2014-09, companies may use either a full retrospective or a modified retrospective approach. Early adoption is permitted. We are evaluating the provisions of this statement and do not intend to apply early adoption. We have not determined what impact the adoption of ASU 2014-09 will have on the Company’s consolidated financial position or results of operations. Effective the first quarter of fiscal year 2019: In February 2016, the FASB issued ASU 2016-02, “Leases (Topic 842)” (“ASU 2016-02”). Under this standard, operating and finance leases with a lease term of more than 12 months will be recorded in the balance sheet as right-of-use assets with offsetting lease liabilities based on the present value of future lease payments. The standard also requires qualitative and quantitative disclosures designed to assess the amount, timing, and uncertainty of cash flows arising from leases. Early adoption is permitted and requires the use of a modified retrospective transition approach, which includes a number of optional practical expedients that entities may elect to apply. We are evaluating the provisions of this statement, including which period to adopt, and have not determined what impact the adoption of ASU 2016-02 will have on the Company’s consolidated financial position or results of operations. Effective the first quarter of fiscal year 2020: In June 2016, the FASB issued ASU 2016-13, “Measurement of Credit Losses on Financial Instruments” (“ASU 2016-13”). ASU 2016-13 will change the accounting for credit impairment by adding an impairment model that is based on expected losses rather than incurred losses. Under this standard, an entity recognizes as an allowance its estimate of expected credit losses, which the FASB believes will result in more timely recognition of such losses. Early adoption is permitted. We are evaluating the provisions of this statement, including which period to adopt, and have not determined what impact the adoption of ASU 2016-13 will have on the Company’s consolidated financial position or results of operations.

Subsequent Events (Notes)

Subsequent Events (Notes)	9 Months Ended
	Oct. 01, 2016
Subsequent Event [Line Items]
Subsequent Events [Text Block]	SUBSEQUENT EVENTS On October 17, 2016, the Series 2011-IV notes of the Trust totaling $255 million were repaid in full using restricted cash of the Trust. Also, on October 25, 2016, the Trust increased its $300 million variable funding facility due March 2018 to $500 million . The increase to this variable funding facility is for a one year period ending October 25, 2017, at which time the variable funding facility will revert back to $300 million . On October 21, 2016, the Company paid $16 million to satisfy in full a liability judgment, including interest, entered against the Company in February 2014 related to a radius restriction of a retail store and associated incentives and value of real property. Pursuant to this judgment, the Company had recognized this liability in its consolidated balance sheet in the fiscal year ended 2013 and in the first quarter of fiscal year 2014 recognized the amount of interest ordered to pay through a supplemental judgment in March 2014.

Recent Developments (Tables)

Recent Developments (Tables)	9 Months Ended
	Oct. 01, 2016
Recent Developments [Abstract]
Mergers, Acquisitions and Dispositions Disclosures [Text Block]	RECENT DEVELOPMENTS On October 3, 2016, the Company entered into an Agreement and Plan of Merger (the “Merger Agreement”), by and among Bass Pro Group, LLC, a Delaware limited liability company (“Bass Pro Group”), Prairie Merger Sub, Inc., a Delaware corporation and a wholly owned subsidiary of Bass Pro Group (“Sub”) and the Company. The Merger Agreement and the consummation of the transactions contemplated by the Merger Agreement have been unanimously approved by the Company’s board of directors (the “Company Board”). The Merger Agreement provides for the merger of Sub with and into the Company, on the terms and subject to the conditions set forth in the Merger Agreement (the “Merger”), with the Company continuing as the surviving corporation in the Merger. As a result of the Merger, the Company would become a wholly owned subsidiary of Bass Pro Group. Pursuant to the Merger Agreement, at the effective time of the Merger (the “Effective Time”), each share of Class A common stock, par value $0.01 per share, of the Company (“Company Common Stock”) issued and outstanding immediately prior to the Effective Time will be cancelled and automatically converted into the right to receive $65.50 in cash, without interest thereon (the “Merger Consideration”), other than (i) shares that are held in the treasury of the Company or owned of record by any subsidiary of the Company, (ii) shares owned of record by Bass Pro Group, Sub, or any of their respective subsidiaries, and (iii) shares held by stockholders who have not voted in favor of or consented to the adoption of the Merger Agreement and who have properly demanded appraisal of such shares and complied in all respects with all the provisions of the Delaware General Corporation Law concerning the right of holders of shares to require appraisal. The consummation of the Merger, which is expected to close in the first half of 2017, is subject to the satisfaction or waiver of specified closing conditions, including (i) the affirmative vote in favor of the adoption of the Merger Agreement by the holders of a majority of the outstanding shares of Company Common Stock entitled to vote thereon, (ii) the consummation of the purchase and sale of the banking business of WFB, in accordance with the Bank Purchase Agreement (as defined below) and merger of WFB into the Company or another subsidiary of the Company and termination of its bank charter, (iii) any applicable waiting periods (or extensions thereof) under the Hart-Scott-Rodino Antitrust Improvements Act of 1976 having expired or been terminated, (iv) the absence of any order by any governmental entity rendering the Merger illegal, or prohibiting, enjoining or otherwise preventing the Merger, and (v) other customary closing conditions. Additionally, in connection with the Merger Agreement, the Company entered into a Sale and Purchase Agreement, dated as of October 3, 2016 (the “Bank Purchase Agreement”), by and among the Company, WFB, and Capital One, National Association (“Capital One”). The Bank Purchase Agreement provides for, in connection with the closing of the Merger, the sale to Capital One of the business of WFB, which includes the credit card program operated by the Company, using WFB as the issuer. Pursuant to the Bank Purchase Agreement, WFB has agreed to sell to Capital One, and Capital One has agreed to purchase from WFB, substantially all of the assets of WFB, including the Cabela’s Club credit card co-branded accounts and WFB’s equity interests in the securitization funding vehicles WFB Funding, LLC and WFB Funding Corporation. Pursuant to the Bank Purchase Agreement, Capital One has also agreed to assume certain liabilities of WFB. The consummation of the transaction contemplated by the Bank Purchase Agreement is subject to the satisfaction or waiver of specified closing conditions, including (i) the filing of required notices and the obtainment of required consents from the Office of the Comptroller of the Currency, the Federal Deposit Insurance Corporation and the Nebraska Department of Banking and Finance; (ii) the absence of any order prohibiting or making illegal the transactions; (iii) the continued effectiveness of the associated Bank Program Agreement; (iv) the satisfaction or waiver of conditions set forth in the Merger Agreement; (v) in the case of Capital One, the absence of a Materially Burdensome Regulatory Condition (as defined in the Bank Purchase Agreement); (vi) receipt of written notice from each of S&P Global Ratings, Fitch Ratings, Inc., and DBRS, Inc. that the transaction described in the Bank Purchase Agreement and related transaction documents will not result in a reduction or withdrawal of its then-existing rating with respect to any outstanding series or class with respect to which it is a rating agency; (vii) termination of each outstanding series of variable funding notes issued by the Trust; (viii) the receipt of legal and tax opinions and other customary documentation required in connection with the transfer of securitization vehicles; and (ix) customary closing conditions. The Merger Agreement also contains certain termination rights for both the Company and Bass Pro Group, and in certain specified circumstances upon termination of the Merger Agreement the Company would be required to pay Bass Pro Group a termination fee of $126 million . The Bank Purchase Agreement also contains certain termination rights for both the Company and Capital One, and in certain circumstances the Company would be required to pay Capital One a termination fee of $14 million . Additional information about the Merger Agreement, the Bank Purchase Agreement, and the related transactions can be found in the Company’s Current Report on Form 8-K filed with the Securities and Exchange Commission on October 7, 2016.

Cabela's Master Credit Card T27

Cabela's Master Credit Card Trust (Tables)	9 Months Ended
	Oct. 01, 2016
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: October 1, January 2, September 26, Consolidated assets: Restricted credit card loans, net of allowance of $102,240, $75,450, and $65,750 $ 5,164,229 $ 4,991,210 $ 4,549,806 Restricted cash 348,759 40,983 36,894 Total $ 5,512,988 $ 5,032,193 $ 4,586,700 Consolidated liabilities: Secured variable funding obligations $ 75,000 $ 655,000 $ 45,000 Secured obligations, net of unamortized debt issuance costs of $8,151, $7,568, and $8,322 3,825,349 3,230,932 3,230,178 Interest due to third party investors 3,077 2,682 2,329 Total $ 3,903,426 $ 3,888,614 $ 3,277,507

Credit Card Loans and Allowan28

Credit Card Loans and Allowance For Loan Losses Credit Card Loans (Tables)	9 Months Ended
	Oct. 01, 2016
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: October 1, January 2, September 26, Restricted credit card loans of the Trust (restricted for repayment of secured obligations of the Trust) $ 5,266,469 $ 5,066,660 $ 4,615,556 Unrestricted credit card loans 21,267 38,278 22,586 Total credit card loans 5,287,736 5,104,938 4,638,142 Allowance for loan losses (102,497 ) (75,911 ) (65,962 ) Deferred credit card origination costs 4,865 6,240 4,817 Credit card loans, net $ 5,190,104 $ 5,035,267 $ 4,576,997
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 October 1, 2016 September 26, 2015 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 $ 75,532 $ 8,418 $ 83,950 $ 47,572 $ 7,170 $ 54,742 Provision for loan losses 42,379 1,403 43,782 26,895 1,257 28,152 Charge-offs (29,652 ) (2,099 ) (31,751 ) (18,873 ) (3,055 ) (21,928 ) Recoveries 5,752 764 6,516 3,940 1,056 4,996 Net charge-offs (23,900 ) (1,335 ) (25,235 ) (14,933 ) (1,999 ) (16,932 ) Balance, end of period $ 94,011 $ 8,486 $ 102,497 $ 59,534 $ 6,428 $ 65,962 Nine Months Ended October 1, 2016 September 26, 2015 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 $ 67,654 $ 8,257 $ 75,911 $ 48,832 $ 7,740 $ 56,572 Provision for loan losses 93,897 5,109 99,006 51,497 5,716 57,213 Charge-offs (83,753 ) (7,254 ) (91,007 ) (54,540 ) (10,503 ) (65,043 ) Recoveries 16,213 2,374 18,587 13,745 3,475 17,220 Net charge-offs (67,540 ) (4,880 ) (72,420 ) (40,795 ) (7,028 ) (47,823 ) Balance, end of period $ 94,011 $ 8,486 $ 102,497 $ 59,534 $ 6,428 $ 65,962
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 Fair Isaac Corporation (“FICO”) score at the periods ended: FICO Score of Credit Card Loans Segment Restructured Credit Card Loans Segment (1) October 1, 2016: 691 and Below 692 - 758 759 and Above Total Credit card loan status: Current $ 893,470 $ 1,822,392 $ 2,416,892 $ 30,069 $ 5,162,823 1 to 29 days past due 37,018 19,706 16,369 2,990 76,083 30 to 59 days past due 15,366 2,000 481 1,654 19,501 60 or more days past due 26,417 244 95 2,573 29,329 Total past due 78,801 21,950 16,945 7,217 124,913 Total credit card loans $ 972,271 $ 1,844,342 $ 2,433,837 $ 37,286 $ 5,287,736 90 days or more past due and still accruing $ 13,675 $ 101 $ 60 $ 1,218 $ 15,054 Non-accrual — — — 6,584 6,584 January 2, 2016: Credit card loan status: Current $ 782,885 $ 1,676,541 $ 2,516,420 $ 28,322 $ 5,004,168 1 to 29 days past due 28,472 16,245 14,229 2,820 61,766 30 to 59 days past due 10,931 1,713 506 1,716 14,866 60 or more days past due 20,307 536 111 3,184 24,138 Total past due 59,710 18,494 14,846 7,720 100,770 Total credit card loans $ 842,595 $ 1,695,035 $ 2,531,266 $ 36,042 $ 5,104,938 90 days or more past due and still accruing $ 10,292 $ 111 $ 34 $ 1,217 $ 11,654 Non-accrual — — — 7,059 7,059 September 26, 2015: 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 (1) Included in the allowance for loan losses were specific allowances for loan losses of $8 million at both October 1, 2016 , and January 2, 2016 , and $6 million at September 26, 2015 .

Borrowings of Financial Servi29

Borrowings of Financial Services Segment (Tables)	9 Months Ended
	Oct. 01, 2016
Borrowings of Financial Services Subsidiary [Abstract]
Schedule of Assets and Associated Liabilities Accounted for as Secured Borrowings [Table Text Block]	October 1, 2016: Series Expected Maturity Date Fixed Rate Obligations Interest Rate Variable Rate Obligations Interest Rate Total Obligations Interest Rate Series 2011-IV October 2016 $ 165,000 1.90 % $ 90,000 1.07 % $ 255,000 1.61 % Series 2012-I February 2017 275,000 1.63 150,000 1.05 425,000 1.43 Series 2012-II June 2017 300,000 1.45 125,000 1.00 425,000 1.32 Series 2013-I February 2023 327,250 2.71 — — 327,250 2.71 Series 2013-II August 2018 100,000 2.17 197,500 1.17 297,500 1.51 Series 2014-I March 2017 — — 255,000 0.87 255,000 0.87 Series 2014-II July 2019 — — 340,000 0.97 340,000 0.97 Series 2015-I March 2020 218,750 2.26 100,000 1.06 318,750 1.88 Series 2015-II July 2020 240,000 2.25 100,000 1.19 340,000 1.94 Series 2016-I June 2019 570,000 1.78 280,000 1.37 850,000 1.65 Secured obligations of the Trust 2,196,000 1,637,500 3,833,500 Less unamortized debt issuance costs (5,084 ) (3,067 ) (8,151 ) Secured obligations of the Trust, net 2,190,916 1,634,433 3,825,349 Less current maturities of secured long-term obligations of the Trust, net (739,690 ) (619,689 ) (1,359,379 ) Secured long-term obligations of the Trust, less current maturities, net $ 1,451,226 $ 1,014,744 $ 2,465,970 January 2, 2016: 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 0.93 % $ 255,000 1.82 % Series 2011-IV October 2016 165,000 1.90 90,000 0.88 255,000 1.54 Series 2012-I February 2017 275,000 1.63 150,000 0.86 425,000 1.36 Series 2012-II June 2017 300,000 1.45 125,000 0.81 425,000 1.26 Series 2013-I February 2023 327,250 2.71 — — 327,250 2.71 Series 2013-II August 2018 100,000 2.17 197,500 0.98 297,500 1.38 Series 2014-I March 2017 — — 255,000 0.68 255,000 0.68 Series 2014-II July 2019 — — 340,000 0.78 340,000 0.78 Series 2015-I March 2020 218,750 2.26 100,000 0.87 318,750 1.82 Series 2015-II July 2020 240,000 2.25 100,000 1.00 340,000 1.88 Secured obligations of the Trust 1,781,000 1,457,500 3,238,500 Less unamortized debt issuance costs (4,317 ) (3,251 ) (7,568 ) Secured obligations of the Trust, net 1,776,683 1,454,249 3,230,932 Less current maturities of secured long-term obligations of the Trust, net (319,793 ) (189,880 ) (509,673 ) Secured long-term obligations of the Trust, less current maturities, net $ 1,456,890 $ 1,264,369 $ 2,721,259 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 unamortized debt issuance costs (4,696 ) (3,626 ) (8,322 ) Secured obligations of the Trust, net 1,776,304 1,453,874 3,230,178 Less current maturities of secured long-term obligations of the Trust, net (154,885 ) (99,926 ) (254,811 ) Secured long-term obligations of the Trust, less current maturities, net $ 1,621,419 $ 1,353,948 $ 2,975,367

Long-Term Debt and Capital Le30

Long-Term Debt and Capital Leases (Tables)	9 Months Ended
	Oct. 01, 2016
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: October 1, January 2, September 26, Unsecured $775 million revolving credit facility $ 248,749 $ — $ 450,000 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% 16,286 24,428 24,428 Unsecured senior notes due 2020, 2022, and 2025; with interest rates ranging from 3.23% to 4.11% 550,000 550,000 250,000 Unsecured $20 million Canadian revolving credit facility 4,188 — — Capital lease obligations contractually payable through 2036 11,622 11,853 11,952 Unsecured notes due 2016 with interest at 5.99% — 215,000 215,000 Total debt 890,845 861,281 1,011,380 Less current portion of debt (68,452 ) (223,452 ) (223,472 ) Less unamortized debt issuance costs (1,719 ) (1,931 ) (1,972 ) Long-term debt, less current maturities, net $ 820,674 $ 635,898 $ 785,936

Income Taxes (Tables)

Income Taxes (Tables)	9 Months Ended
	Oct. 01, 2016
Income Taxes [Abstract]
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]	The effective income tax rate was 35.9% and 37.5% for the three and nine months ended October 1, 2016 , compared to 35.8% and 35.5% for the respective three and nine months ended September 26, 2015 .

Commitments and Contingencies (

Commitments and Contingencies (Tables)	9 Months Ended
	Oct. 01, 2016
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 October 1, 2016 : For the three months ending December 31, 2016 $ 6,148 For the fiscal years ending: 2017 23,600 2018 23,386 2019 22,897 2020 22,245 Thereafter 295,319 Total $ 393,595

Stockholders' Equity and Divi33

Stockholders' Equity and Dividend Restrictions (Tables)	9 Months Ended
	Oct. 01, 2016
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 October 1, September 26, October 1, September 26, Balance, beginning of period 3,129,938 922,256 3,776,305 — 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 (11,916 ) (50,205 ) (658,283 ) (127,949 ) Balance, end of period 3,118,022 2,041,705 3,118,022 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: October 1, January 2, September 26, Accumulated net unrealized holding gains on economic development bonds $ 12,186 $ 10,097 $ 11,112 Cumulative foreign currency translation adjustments (48,567 ) (61,011 ) (51,855 ) Total accumulated other comprehensive loss $ (36,381 ) $ (50,914 ) $ (40,743 )

Earnings Per Share (Tables)

Earnings Per Share (Tables)	9 Months Ended
	Oct. 01, 2016
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 October 1, September 26, October 1, September 26, Common shares – basic 68,469,845 69,914,906 68,269,130 70,750,743 Effect of incremental dilutive securities: Stock options and nonvested stock units 601,649 795,355 610,018 902,636 Common shares – diluted 69,071,494 70,710,261 68,879,148 71,653,379 Stock options outstanding considered anti-dilutive excluded from calculation 1,166,950 1,388,773 1,257,034 1,084,502

Supplemental Cash Flow Inform35

Supplemental Cash Flow Information (Tables)	9 Months Ended
	Oct. 01, 2016
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: October 1, September 26, Non-cash financing and investing activities: Accrued property and equipment additions (1) $ 6,727 $ 27,523 Other cash flow information: Interest paid (2) $ 96,850 $ 64,792 Capitalized interest (2,787 ) (8,932 ) Interest paid, net of capitalized interest $ 94,063 $ 55,860 Income taxes paid, net of refunds $ 31,714 $ 75,016 (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 paid by the Financial Services segment totaling $61 million and $51 million , respectively.

Segment Reporting (Tables)

Segment Reporting (Tables)	9 Months Ended
	Oct. 01, 2016
Segment Reporting [Abstract]
Schedule of Segment Reporting Information, by Segment [Table Text Block]	Financial Services Three Months Ended October 1, 2016: Merchandising Total Merchandise sales $ 855,903 $ — $ 855,903 Non-merchandise revenue: Financial Services — 129,058 129,058 Other 6,106 — 6,106 Total revenue before intersegment eliminations 862,009 129,058 991,067 Intersegment revenue eliminated in consolidation — 5,428 5,428 Total revenue as reported $ 862,009 $ 134,486 $ 996,495 Operating income $ 2,365 $ 46,866 $ 49,231 Operating income as a percentage of revenue 0.3 % 36.3 % 4.9 % Depreciation and amortization $ 34,394 $ 3,221 $ 37,615 Assets 3,152,793 5,730,352 8,883,145 Property and equipment additions including accrued amounts 31,383 574 31,957 Three Months Ended September 26, 2015: Merchandise sales $ 798,455 $ — $ 798,455 Non-merchandise revenue: Financial Services — 118,431 118,431 Other 4,435 — 4,435 Total revenue before intersegment eliminations 802,890 118,431 921,321 Intersegment revenue eliminated in consolidation — 5,202 5,202 Total revenue as reported $ 802,890 $ 123,633 $ 926,523 Operating income $ 32,442 $ 40,503 $ 72,945 Operating income as a percentage of revenue 4.0 % 34.2 % 7.9 % Depreciation and amortization $ 33,336 $ 444 $ 33,780 Assets 3,235,377 4,788,536 8,023,913 Property and equipment additions including accrued amounts 103,399 539 103,938
Revenue Components of Financial Services Segment [Table Text Block]	periods presented: Three Months Ended Nine Months Ended October 1, September 26, October 1, September 26, Interest and fee income $ 155,343 $ 124,940 $ 436,271 $ 349,833 Interest expense (23,278 ) (18,198 ) (64,080 ) (50,628 ) Provision for loan losses (43,782 ) (28,152 ) (99,006 ) (57,213 ) Net interest income, net of provision for loan losses 88,283 78,590 273,185 241,992 Non-interest income: Interchange income 104,376 101,249 304,213 287,452 Other non-interest income 998 826 2,543 2,329 Total non-interest income 105,374 102,075 306,756 289,781 Less: Customer rewards costs (59,171 ) (57,032 ) (169,551 ) (160,284 ) Financial Services revenue $ 134,486 $ 123,633 $ 410,390 $ 371,489
Revenue from External Customers by Products and Services [Table Text Block]	Three Months Ended Nine Months Ended October 1, September 26, October 1, September 26, Hunting Equipment 51.1 % 47.3 % 47.1 % 44.7 % General Outdoors 30.5 32.7 34.8 35.2 Clothing and Footwear 18.4 20.0 18.1 20.1 Total 100.0 % 100.0 % 100.0 % 100.0 %

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	9 Months Ended
	Oct. 01, 2016
Fair Value Measurements [Abstract]
Fair Value, Assets Measured on Recurring Basis [Table Text Block]	October 1, 2016 January 2, 2016 September 26, 2015 Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Carrying Value Estimated Fair Value Financial Assets: Credit card loans, net $ 5,190,104 $ 5,190,104 $ 5,035,267 $ 5,035,267 $ 4,576,997 $ 4,576,997 Financial Liabilities: Time deposits 1,176,674 1,195,139 879,899 879,197 887,948 887,192 Secured variable funding obligations of the Trust 75,000 75,000 655,000 655,000 45,000 45,000 Secured obligations of the Trust, net of unamortized debt issuance costs 3,825,349 3,843,663 3,230,932 3,179,767 3,230,178 3,195,301 Long-term debt 889,126 913,853 859,350 892,425 1,009,408 1,005,564

Impairment and Restructuring 38

Impairment and Restructuring Charges (Tables)	9 Months Ended
	Oct. 01, 2016
Impairment and Restructuring Charges [Abstract]
Restructuring and Related Costs [Table Text Block]	Three Months Ended Nine Months Ended October 1, 2016 September 26, 2015 October 1, 2016 September 26, 2015 Impairment losses relating to: Property, equipment, and other assets $ 565 $ — $ 1,019 $ — Other property 228 210 369 210 793 210 1,388 210 Restructuring charges for severance and related benefits 661 5,377 3,997 5,377 Total $ 1,454 $ 5,587 $ 5,385 $ 5,587

Management Representations (Det

Management Representations (Details) - USD ($) $ in Thousands	Oct. 01, 2016	Jan. 02, 2016	Sep. 26, 2015	Dec. 27, 2014
Other assets	$ (144,082)	$ (138,715)	$ (120,857)
Cash and Cash Equivalents, at Carrying Value	136,534	315,066	83,178	$ 142,758
Cash and Cash Equivalent at Subsidiary	94,000	157,000	45,000
Assets	(8,883,145)	(8,463,004)	(8,023,913)
Debt, Current	(1,359,379)	(509,673)	(254,811)
Liabilities, Current	(2,497,509)	(2,475,576)	(1,614,795)
Secured long-term obligations of the Trust, less current maturities	(2,465,970)	(2,721,259)	(2,975,367)
Long-term debt, less current maturities	(820,674)	(635,898)	(785,936)
Liabilities and Equity	$ (8,883,145)	(8,463,004)	(8,023,913)
Deferred Tax Assets, Net, Current			16,000
Scenario, Previously Reported [Member]
Other assets		(148,214)	(131,151)
Assets		(8,472,503)	(8,034,207)
Debt, Current		(510,000)	(255,000)
Liabilities, Current		(2,475,903)	(1,614,984)
Secured long-term obligations of the Trust, less current maturities		(2,728,500)	(2,983,500)
Long-term debt, less current maturities		(637,829)	(787,908)
Liabilities and Equity		(8,472,503)	(8,034,207)
Adjustments for New Accounting Pronouncement [Member]
Other assets		(9,499)	(10,294)
Assets		(9,499)	(10,294)
Debt, Current		(327)	(189)
Liabilities, Current		(327)	(189)
Secured long-term obligations of the Trust, less current maturities		(7,241)	(8,133)
Long-term debt, less current maturities		(1,931)	(1,972)
Liabilities and Equity		$ (9,499)	$ (10,294)

Recent Developments (Details)

Recent Developments (Details) - USD ($) $ / shares in Units, $ in Millions	9 Months Ended
	Oct. 01, 2016	Jan. 02, 2016	Sep. 26, 2015
Common Stock, Par or Stated Value Per Share	$ 0.01	$ 0.01	$ 0.01
Common Stock, Purchase Price	$ 65.50
Merger Agreement, Contractual Termination, Fee	$ 126
Bank Purchase Agreement, Contractual Termination, Fee	$ 14

Cabela's Master Credit Card T41

Cabela's Master Credit Card Trust (Details) - USD ($) $ in Thousands	Oct. 01, 2016	Jan. 02, 2016	Sep. 26, 2015
Consolidated assets: [Abstract]
Restricted credit card loans, net of allowance of $102,240, $75,450, and $65,750	$ 5,164,229	$ 4,991,210	$ 4,549,806
Restricted cash of the Trust	348,759	40,983	36,894
Total Consolidated Assets of the Trust	5,512,988	5,032,193	4,586,700
Consolidated liabilities: [Abstract]
Secured variable funding obligations	75,000	655,000	45,000
Secured obligations, net of unamortized debt issuance costs of $8,151, $7,568, and $8,322	3,825,349	3,230,932	3,230,178
Interest due to third party investors	3,077	2,682	2,329
Total Consolidated liabilities of the Trust	3,903,426	3,888,614	3,277,507
Unamortized Debt Issuance Expense	1,719	1,931	1,972
Cabela's Master Credit Card Trust [Member]
Consolidated assets: [Abstract]
Allowance for loan losses	102,240	75,450	65,750
Secured Debt [Member]
Consolidated liabilities: [Abstract]
Unamortized Debt Issuance Expense	$ 8,151	$ 7,568	$ 8,322

Credit Card Loans and Allowan42

Credit Card Loans and Allowance For Loan Losses (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015	Jan. 02, 2016
Financing Receivable, Recorded Investment [Line Items]
Provision for loan losses			$ 99,006	$ 57,213
Restricted credit card loans of the Trust (restricted for repayment of secured obligations of the Trust)	$ 5,266,469	$ 4,615,556	5,266,469	4,615,556	$ 5,066,660
Unrestricted credit card loans	21,267	22,586	21,267	22,586	38,278
Credit Card Receivables	5,287,736	4,638,142	5,287,736	4,638,142	5,104,938
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	83,950	54,742	75,911	56,572
Provision for loan losses	43,782	28,152	99,006	57,213
Charge-offs	(31,751)	(21,928)	(91,007)	(65,043)
Recoveries	6,516	4,996	18,587	17,220
Balance, end of period	102,497	65,962	102,497	65,962
Loans and Leases Receivable, Consumer, Allowance	8,000	6,000	8,000	6,000	8,258
Loans and Leases Receivable, Net Amount	5,190,104	4,576,997	5,190,104	4,576,997	5,035,267
Allowance for Loan and Lease Losses, Adjustments, Other	(25,235)	(16,932)	(72,420)	(47,823)
Current
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	5,162,823	4,530,678	5,162,823	4,530,678	5,004,168
1 to 29 days past due
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	76,083	73,292	76,083	73,292	61,766
30 to 59 days past due
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	19,501	14,214	19,501	14,214	14,866
60 or more days past due
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	29,329	19,958	29,329	19,958	24,138
Total past due
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	124,913	107,464	124,913	107,464	100,770
90 days or more past due and still accruing
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	15,054	10,090	15,054	10,090	11,654
Non-accrual
Financing Receivable, Recorded Investment [Line Items]
Credit Card Receivables	6,584	6,177	6,584	6,177	7,059
Financing Receivable [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period			75,911
Balance, end of period	102,497	65,962	102,497	65,962
Nonperforming Financing Receivable [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	8,418	7,170	8,257	7,740
Provision for loan losses	1,403	1,257	5,109	5,716
Charge-offs	(2,099)	(3,055)	(7,254)	(10,503)
Recoveries	764	1,056	2,374	3,475
Balance, end of period	8,486	6,428	8,486	6,428
Allowance for Loan and Lease Losses, Adjustments, Other	(1,335)	(1,999)	(4,880)	(7,028)
Performing Financing Receivable [Member]
Allowance for Loan and Lease Losses [Roll Forward]
Balance, beginning of period	75,532	47,572	67,654	48,832
Provision for loan losses	42,379	26,895	93,897	51,497
Charge-offs	(29,652)	(18,873)	(83,753)	(54,540)
Recoveries	5,752	3,940	16,213	13,745
Balance, end of period	94,011	59,534	94,011	59,534
Allowance for Loan and Lease Losses, Adjustments, Other	(23,900)	(14,933)	(67,540)	(40,795)
Credit Card Receivable [Member]
Financing Receivable, Recorded Investment [Line Items]
Deferred credit card origination costs	$ 4,865	$ 4,817	$ 4,865	$ 4,817	$ 6,240

Credit Card Loans and Allowan43

Credit Card Loans and Allowance For Loan Losses Schedule of Credit Card Balances by FICO score (Details) - USD ($) $ in Thousands	Oct. 01, 2016	Jan. 02, 2016	Sep. 26, 2015
Accounts, Notes, Loans and Financing Receivable [Line Items]
Loans and Leases Receivable, Consumer, Allowance	$ 8,000	$ 8,258	$ 6,000
Credit Card Receivables	5,287,736	5,104,938	4,638,142
Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	5,162,823	5,004,168	4,530,678
Past Due, 29 Days or Less [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	76,083	61,766	73,292
Past Due, 30-59 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	19,501	14,866	14,214
Past Due, 60 or More Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	29,329	24,138	19,958
Total Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	124,913	100,770	107,464
90 Days or More Past Due and Still Accruing [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	15,054	11,654	10,090
Non-accrual [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	6,584	7,059	6,177
FICO Score, 691 and Below [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	972,271	842,595	765,197
FICO Score, 691 and Below [Member] | Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	893,470	782,885	707,206
FICO Score, 691 and Below [Member] | Past Due, 29 Days or Less [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	37,018	28,472	31,012
FICO Score, 691 and Below [Member] | Past Due, 30-59 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	15,366	10,931	10,047
FICO Score, 691 and Below [Member] | Past Due, 60 or More Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	26,417	20,307	16,932
FICO Score, 691 and Below [Member] | Total Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	78,801	59,710	57,991
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	13,675	10,292	8,816
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	1,844,342	1,695,035	1,571,881
FICO Score, 692-758 [Member] | Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	1,822,392	1,676,541	1,548,210
FICO Score, 692-758 [Member] | Past Due, 29 Days or Less [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	19,706	16,245	21,509
FICO Score, 692-758 [Member] | Past Due, 30-59 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	2,000	1,713	1,881
FICO Score, 692-758 [Member] | Past Due, 60 or More Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	244	536	281
FICO Score, 692-758 [Member] | Total Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	21,950	18,494	23,671
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	101	111	50
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	2,433,837	2,531,266	2,266,214
FICO Score, 759 and Above [Member] | Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	2,416,892	2,516,420	2,247,802
FICO Score, 759 and Above [Member] | Past Due, 29 Days or Less [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	16,369	14,229	17,734
FICO Score, 759 and Above [Member] | Past Due, 30-59 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	481	506	611
FICO Score, 759 and Above [Member] | Past Due, 60 or More Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	95	111	67
FICO Score, 759 and Above [Member] | Total Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	16,945	14,846	18,412
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	60	34	40
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	37,286	36,042	34,850
Restructured Credit Card Loans [Member] | Current [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	30,069	28,322	27,460
Restructured Credit Card Loans [Member] | Past Due, 29 Days or Less [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	2,990	2,820	3,037
Restructured Credit Card Loans [Member] | Past Due, 30-59 Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	1,654	1,716	1,675
Restructured Credit Card Loans [Member] | Past Due, 60 or More Days [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	2,573	3,184	2,678
Restructured Credit Card Loans [Member] | Total Past Due [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	7,217	7,720	7,390
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	1,218	1,217	1,184
Restructured Credit Card Loans [Member] | Non-accrual [Member]
Accounts, Notes, Loans and Financing Receivable [Line Items]
Credit Card Receivables	$ 6,584	$ 7,059	$ 6,177

Borrowings of Financial Servi44

Borrowings of Financial Services Segment (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Jan. 02, 2016	Jun. 29, 2016
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Current maturities of secured variable funding obligations of the Trust	$ 75,000	$ 45,000	$ 655,000
Current maturities of long-term debt	(68,452)	(223,472)	(223,452)
Total debt	889,126	1,009,408	859,350
Unamortized Debt Issuance Expense	(1,719)	(1,972)	(1,931)
Long-term Debt, Gross	890,845	1,011,380	861,281
Less current portion of debt	$ (1,359,379)	(254,811)	(509,673)
Debt Instrument, Basis Spread on Variable Rate	0.85%
Repayments of Debt	$ 3,015,000	2,212,500
Long-term Debt, Excluding Current Maturities	820,674	785,936	$ 635,898
Secured Debt, Variable Funding Facility [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maximum Borrowing Capacity	1,800,000
Debt Instrument, Maximum Borrowing Capacity, Original Amount	1,300,000
Short-term Debt, Average Outstanding Amount	$ 233,000	$ 82,000
Debt, Weighted Average Interest Rate	1.23%	0.80%
Series 2011-III [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt	$ 700,000
Long-term Debt and Capital Lease Obligations, Original Amount	500,000
Long-term Debt and Capital Lease Obligations	500,000
Long-term Debt and Capital Lease Obligations, Current	200,000
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
Total debt		$ 255,000	$ 255,000
Long-term Debt, Weighted Average Interest Rate		1.77%	1.82%
Repayments of Debt	$ 255,000
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
Current maturities of long-term debt	$ (255,000)
Total debt		$ 255,000	$ 255,000
Long-term Debt, Weighted Average Interest Rate	1.61%	1.50%	1.54%
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	1.43%	1.31%	1.36%
Federal Funds Purchased [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maximum Borrowing Capacity	$ 100,000
Debt Instrument, Amount Outstanding	$ 0	$ 0	$ 0
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	1.32%	1.23%	1.26%
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	1.51%	1.30%	1.38%
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	0.87%	0.56%	0.68%
Series 2014-ll [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date	Jul. 15, 2019	Jul. 15, 2019	Jul. 15, 2019
Total debt	$ 340,000	$ 340,000	$ 340,000
Long-term Debt, Weighted Average Interest Rate	0.97%	0.66%	0.78%
Series 2015-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date	Mar. 15, 2020	Mar. 15, 2020	Mar. 15, 2020
Total debt	$ 318,750	$ 318,750	$ 318,750
Long-term Debt, Weighted Average Interest Rate	1.88%	1.78%	1.82%
Series 2015-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt	$ 300,000
Series 2011-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt	800,000
Long-term Debt and Capital Lease Obligations, Original Amount	500,000
Long-term Debt and Capital Lease Obligations	500,000
Long-term Debt and Capital Lease Obligations, Current	$ 300,000
Series 2015-II [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maturity Date	Jul. 15, 2020	Jul. 15, 2020	Jul. 15, 2020
Total debt	$ 340,000	$ 340,000	$ 340,000
Long-term Debt, Weighted Average Interest Rate	1.94%	1.85%	1.88%
Series 2016-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Maximum Borrowing Capacity				$ 1,000,000
Debt Instrument, Maturity Date	Jun. 15, 2019
Total debt	$ 850,000
Long-term Debt, Weighted Average Interest Rate	1.65%
Note Class A-1 [Member] | Series 2016-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Notes Issued	$ 570,000
Fixed Rate Obligation [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Current maturities of long-term debt	(739,690)	$ (154,885)	$ (319,793)
Total debt	2,190,916	1,776,304	1,776,683
Unamortized Debt Issuance Expense	(5,084)	(4,696)	(4,317)
Long-term Debt, Gross	2,196,000	1,781,000	1,781,000
Long-term Debt, Excluding Current Maturities	1,451,226	1,621,419	1,456,890
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
Long-term Debt, Weighted Average Interest Rate		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]
Current maturities of long-term debt	$ (165,000)
Total debt		$ 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	$ 218,750	$ 218,750
Long-term Debt, Weighted Average Interest Rate	2.26%	2.26%	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	$ 240,000	$ 240,000
Long-term Debt, Weighted Average Interest Rate	2.25%	2.25%	2.25%
Fixed Rate Obligation [Member] | Series 2016-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt	$ 570,000
Long-term Debt, Weighted Average Interest Rate	1.78%
Long-term Debt, Weighted Average Interest Rate	1.78%
Variable Rate Obligations [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Current maturities of long-term debt	$ (619,689)	$ (99,926)	$ (189,880)
Total debt	1,634,433	1,453,874	1,454,249
Unamortized Debt Issuance Expense	(3,067)	(3,626)	(3,251)
Long-term Debt, Gross	1,637,500	1,457,500	1,457,500
Long-term Debt, Excluding Current Maturities	1,014,744	1,353,948	1,264,369
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
Long-term Debt, Weighted Average Interest Rate		0.81%	0.93%
Variable Rate Obligations [Member] | Series 2011-IV [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Current maturities of long-term debt	$ (90,000)
Total debt		$ 90,000	$ 90,000
Long-term Debt, Weighted Average Interest Rate	1.07%	0.76%	0.88%
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	1.05%	0.74%	0.86%
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	1.00%	0.69%	0.81%
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	1.17%	0.86%	0.98%
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	0.87%	0.56%	0.68%
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	0.97%	0.66%	0.78%
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	$ 100,000	$ 100,000
Long-term Debt, Weighted Average Interest Rate	1.06%	0.75%	0.87%
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	$ 100,000	$ 100,000
Long-term Debt, Weighted Average Interest Rate	1.19%	0.88%	1.00%
Variable Rate Obligations [Member] | Series 2016-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Total debt	$ 280,000
Long-term Debt, Weighted Average Interest Rate	1.37%
Secured Debt [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Current maturities of long-term debt	$ (1,359,379)	$ (254,811)	$ (509,673)
Total debt	3,825,349	3,230,178	3,230,932
Unamortized Debt Issuance Expense	(8,151)	(8,322)	(7,568)
Long-term Debt, Gross	3,833,500	3,238,500	3,238,500
Long-term Debt, Excluding Current Maturities	2,465,970	$ 2,975,367	$ 2,721,259
Note Class A-2 [Member] | Series 2016-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Notes Issued	280,000
Subordinated Debt [Member] | Series 2016-I [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Notes Issued	$ 150,000
Maximum [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.90%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.50%
Minimum [Member]
Assets and Associated Liabilities of Transfers Accounted for as Secured Borrowings [Line Items]
Debt Instrument, Basis Spread on Variable Rate	0.80%
Line of Credit Facility, Unused Capacity, Commitment Fee Percentage	0.40%

Long-Term Debt and Capital Le45

Long-Term Debt and Capital Leases (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Feb. 27, 2016	Jan. 02, 2016	Mar. 28, 2015
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 775,000
Unsecured $775 million revolving credit facility	248,749	$ 450,000		$ 0
Unamortized Debt Issuance Expense	(1,719)	(1,972)		(1,931)
Unsecured notes due 2016 with interest at 5.99%	0	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%	16,286	24,428		24,428
Unsecured senior notes due 2020-2025; various interest rates	550,000	250,000		550,000
Capital lease obligations contractually payable through 2036	11,622	11,952		11,853
Total debt	890,845	1,011,380		861,281
Less current portion of debt	68,452	223,472		223,452
Long-term debt, less current maturities, net	820,674	785,936		635,898
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	75,000
Line of Credit Facility, Capacity Available for Trade Purchases	30,000
Amount that Line of Credit Facility may be Increased to	800,000
Line of Credit Facility, Average Outstanding Amount	$ 255,000	$ 404,000
Line of Credit Facility, Interest Rate During Period	1.83%	1.43%
Letter of Credit, Average Outstanding Amount	$ 14,000	$ 22,000
Unsecured $20 million Canadian revolving credit facility
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	20,000
Unsecured $775 million revolving credit facility	4,188			$ 0	$ 0
Line of Credit Facility, Capacity Available for Specific Purpose Other than for Trade Purchases	10,000
Financial Standby Letter of Credit [Member]
Debt Instrument [Line Items]
Letters of Credit Outstanding, Amount	$ 24,000	$ 28,000

Income Taxes (Details)

Income Taxes (Details) - USD ($) $ in Millions	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015	Jan. 02, 2016
Unrecognized Tax Benefits	$ 70		$ 70
Effective Income Tax Rate, Continuing Operations	35.90%	35.80%	37.50%	35.50%
Unrecognized Tax Benefit, Current		$ 46		$ 46
Unrecognized Tax Benefit, Non-current		$ 69		$ 69	$ 73

Commitments and Contingencies47

Commitments and Contingencies (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015	Jan. 02, 2016
Payments for (Proceeds from) Tenant Allowance			$ 0	$ 0
Operating Leases, Future Minimum Payments Due, Next Twelve Months	$ 6,148		6,148
Operating Leases, Rent Expense	5,000	$ 6,000	16,000	17,000
Purchase Commitment, Remaining Minimum Amount Committed	109,000		109,000
Grant Funding Subject to Contractual Remedies	42,000	43,000	42,000	43,000	$ 43,000
Grant Funding Received			0	0
Grant Funding Subject to Contractual Remedies, Liability Recorded	17,000	23,000	17,000	23,000	17,000
Grant Funding Subject to Contractual Remedies, Liability Recorded, Current	16,000		16,000
Grant Funding Subject to Contractual Remedies, Liability Recorded, Non-current	1,000		1,000
Operating Leases, Future Minimum Payments, Due in Two Years	23,600		23,600
Operating Leases, Future Minimum Payments, Due in Three Years	23,386		23,386
Operating Leases, Future Minimum Payments, Due in Four Years	22,897		22,897
Operating Leases, Future Minimum Payments, Due in Five Years	22,245		22,245
Operating Leases, Future Minimum Payments, Due Thereafter	295,319		295,319
Committments to Extend Credit	36,000,000	34,000,000	36,000,000	34,000,000	35,000,000
Operating Leases, Future Minimum Payments Due	393,595		393,595
Payment Guarantee [Member]
Letters of Credit Outstanding, Amount	70,000	$ 53,000	70,000	$ 53,000	$ 34,000
Securities and Exchange Commission [Member]
Estimated Litigation Liability	1,000		1,000
California Invasion of Privacy Act [Member]
Estimated Litigation Liability	$ 3,850		$ 3,850

Stock-Based Compensation Plan48

Stock-Based Compensation Plans and Employee Benefit Plans (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation	$ 6,000	$ 6,000	$ 18,724	$ 16,032
Employee Service Share-based Compensation, Nonvested Awards, Compensation Cost Not yet Recognized	$ 31,000		$ 31,000
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term			2 years 7 months 2 days
Share-based Compensation Arrangement by Share-based Payment Award, Number of Shares Available for Grant	2,001,427		2,001,427
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period			464,510
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value			$ 31,000	$ 21,000
Closing Stock Price of one share of Cabela's Stock	$ 54.93		$ 54.93
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Number	1,000,408		1,000,408
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	1,101,716		1,101,716
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	1,729,466		1,729,466
Stock Issued During Period, Shares, Employee Stock Purchase Plans			60,721
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			163,000
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 48.40
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			425,907
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 47.35
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	1,751,574		1,751,574
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			92,500
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 48.40
Director [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			25,112
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price			$ 50.45
Director [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			12,885
Share-based Compensation Arrangement by Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value			$ 50.45
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			$ 55.66

Stockholders' Equity and Divi49

Stockholders' Equity and Dividend Restrictions (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015	Jul. 02, 2016	Jan. 02, 2016	Sep. 01, 2015	Jun. 27, 2015	Dec. 27, 2014
Cash Dividends Paid to Parent Company by Consolidated Subsidiaries			$ 40,000
Treasury Stock, Number of Shares Held	3,118,022	2,041,705	3,118,022	2,041,705	3,129,938	3,776,305		922,256	0
Treasury Stock, Shares, Acquired	0	1,169,654
Stock Repurchased During Period, Shares			0	2,169,654
Stock Issued During Period, Shares, Treasury Stock Reissued	(11,916)	(50,205)	(658,283)	(127,949)
Statutory Accounting Practices, Statutory Amount Available for Dividend Payments	$ 225,000		$ 225,000
Stock Repurchase Program, Authorized Amount							$ 500,000
Cumulative foreign currency translation adjustments	(48,567)	$ (51,855)	(48,567)	$ (51,855)		$ (61,011)
Accumulated other comprehensive loss	(36,381)	(40,743)	(36,381)	(40,743)		(50,914)
Stock Repurchase Program, Remaining Authorized Repurchase Amount	426,000		426,000
Available-for-sale Securities [Member]
Accumulated net unrealized holding gains on economic development bonds	$ 12,186	$ 11,112	$ 12,186	$ 11,112		$ 10,097

Earnings Per Share (Details)

Earnings Per Share (Details) - shares	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Basic weighted average shares outstanding	68,469,845	69,914,906	68,269,130	70,750,743
Stock options and nonvested stock units	601,649	795,355	610,018	902,636
Diluted weighted average shares outstanding	69,071,494	70,710,261	68,879,148	71,653,379
Stock options outstanding considered anti-dilutive excluded from calculation	1,166,950	1,388,773	1,257,034	1,084,502

Supplemental Cash Flow Inform51

Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015
Supplemental Cash Flow Information [Abstract]
Interest Paid By Subsidiary	$ 61,000	$ 51,000
Accrued property and equipment additions (1)	6,727	27,523
Interest Paid	96,850	64,792
Interest Paid, Capitalized	2,787	8,932
Interest paid (2)	94,063	55,860
Income taxes paid, net of refunds	$ 31,714	$ 75,016

Segment Reporting (Details)

Segment Reporting (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015	Jan. 02, 2016
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	100.00%	100.00%	100.00%	100.00%
Interest and Fee Income, Loans, Consumer	$ 155,343	$ 124,940	$ 436,271	$ 349,833
Merchandise sales	855,903	798,455	2,362,021	2,202,177
Financial Services Revenue	134,486	123,633	410,390	371,489
Financial Services Revenue Before Intersegment Eliminations	129,058	118,431	394,716	356,739
Other revenue	6,106	4,435	18,643	16,209
Total revenues	996,495	926,523	2,791,054	2,589,875
Total Revenue Before Intersegment Eliminations	991,067	921,321	2,775,380	2,575,125
Intersegment Revenue Eliminated In Consolidation	5,428	5,202	15,674	14,750
Operating Income (Loss)	$ 49,231	$ 72,945	$ 161,296	$ 180,868
Operating Income as a Percentage of Revenue	4.90%	7.90%	5.80%	7.00%
Depreciation, Depletion and Amortization	$ 37,615	$ 33,780	$ 112,311	$ 97,458
Assets	8,883,145	8,023,913	8,883,145	8,023,913	$ 8,463,004
Property, Plant and Equipment, Additions	31,957	103,938	123,248	329,760
Cash and Cash Equivalent at Subsidiary	94,000	45,000	94,000	45,000	$ 157,000
Interest Expense, Other	(23,278)	(18,198)	(64,080)	(50,628)
Provision for Other Credit Losses	(43,782)	(28,152)	(99,006)	(57,213)
Interest Income (Expense), after Provision for Loan Loss	88,283	78,590	273,185	241,992
Interchange income	104,376	101,249	304,213	287,452
Noninterest Income, Other Operating Income	998	826	2,543	2,329
Noninterest Income	105,374	102,075	306,756	289,781
Customer rewards costs	(59,171)	(57,032)	(169,551)	(160,284)
451110 Sporting Goods Stores [Member]
Segment Reporting Information [Line Items]
Merchandise sales	855,903	798,455	2,362,021	2,202,177
Financial Services Revenue	0	0	0	0
Other revenue	6,106	4,435	18,643	16,209
Total revenues	862,009	802,890	2,380,664	2,218,386
Operating Income (Loss)	$ 2,365	$ 32,442	$ 3,994	$ 45,978
Operating Income as a Percentage of Revenue	0.30%	4.00%	0.20%	2.10%
Depreciation, Depletion and Amortization	$ 34,394	$ 33,336	$ 108,239	$ 96,151
Assets	3,152,793	3,235,377	3,152,793	3,235,377
Property, Plant and Equipment, Additions	31,383	103,399	122,046	328,497
551111 Offices of Bank Holding Companies [Member]
Segment Reporting Information [Line Items]
Merchandise sales	0	0	0	0
Financial Services Revenue		118,431		356,739
Other revenue	0	0	0	0
Total revenues	134,486	123,633	410,390	371,489
Total Revenue Before Intersegment Eliminations	129,058	118,431	394,716	356,739
Intersegment Revenue Eliminated In Consolidation	5,428	5,202	15,674	14,750
Operating Income (Loss)	$ 46,866	$ 40,503	$ 157,302	$ 134,890
Operating Income as a Percentage of Revenue	36.30%	34.20%	39.90%	37.80%
Depreciation, Depletion and Amortization	$ 3,221	$ 444	$ 4,072	$ 1,307
Assets	5,730,352	4,788,536	5,730,352	4,788,536
Property, Plant and Equipment, Additions	$ 574	$ 539	$ 1,202	$ 1,263
Hunting Equipment [Member]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	51.10%	47.30%	47.10%	44.70%
General Outdoor [Member]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	30.50%	32.70%	34.80%	35.20%
Clothing and Footwear [Member]
Segment Reporting Information [Line Items]
Merchandise Revenue Percentage	18.40%	20.00%	18.10%	20.10%

Fair Value Measurements (Detail

Fair Value Measurements (Details) - USD ($)	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015	Jan. 02, 2016
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Other than Temporary Impairment Losses, Investments			$ 0	$ 0
Impairment of Real Estate		$ 0		0
Deferred Grant Income Reduction				0
Impairment of Long-Lived Assets to be Disposed of	$ 228,000	210,000	369,000	210,000
Credit card loans (includes restricted credit card loans of the Trust of $5,266,469, $5,066,660, and $4,615,556), net of allowance for loan losses of $102,497, $75,911, and $65,962	5,190,104,000	4,576,997,000	5,190,104,000	4,576,997,000	$ 5,035,267,000
Loans Receivable, Fair Value Disclosure	5,190,104,000	4,576,997,000	5,190,104,000	4,576,997,000	5,035,267,000
Time Deposits	1,176,674,000	887,948,000	1,176,674,000	887,948,000	879,899,000
Deposits, Fair Value Disclosure	1,195,139,000	887,192,000	1,195,139,000	887,192,000	879,197,000
Secured Debt, Current	75,000,000	45,000,000	75,000,000	45,000,000	655,000,000
Total debt	889,126,000	1,009,408,000	889,126,000	1,009,408,000	859,350,000
Long-term Debt, Fair Value	913,853,000	1,005,564,000	913,853,000	1,005,564,000	892,425,000
Impairment of Long-Lived Assets Held-for-use	565,000	0	1,019,000	0
Carrying Value, Other Property, Before Impairment	3,000,000	1,000,000	3,000,000	1,000,000
Secured Debt, Variable Funding Facility [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Debt Instrument, Fair Value Disclosure	75,000,000	45,000,000	75,000,000	45,000,000	655,000,000
Secured Debt [Member]
Fair Value, Assets Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Total debt	3,825,349,000	3,230,178,000	3,825,349,000	3,230,178,000	3,230,932,000
Debt Instrument, Fair Value Disclosure	$ 3,843,663,000	$ 3,195,301,000	$ 3,843,663,000	$ 3,195,301,000	$ 3,179,767,000

Impairment and Restructuring 54

Impairment and Restructuring Charges (Details) - USD ($) $ in Thousands	3 Months Ended		9 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Oct. 01, 2016	Sep. 26, 2015	Jul. 02, 2016	Jan. 02, 2016	Jun. 27, 2015	Dec. 27, 2014
Restructuring Cost and Reserve [Line Items]
Impairment of Long-Lived Assets Held-for-use	$ 565	$ 0	$ 1,019	$ 0
Supplemental Unemployment Benefits, Severance Benefits	1,882	4,865	1,882	4,865	$ 2,526	$ 2,799	$ 0	$ 0
Payments for Restructuring	(1,305)	(512)	(4,914)	(512)
Impairment of Long-Lived Assets to be Disposed of	228	210	369	210
Asset Impairment Charges	793	210	1,388	210
Severance Costs	661	5,377	3,997	5,377
Restructuring Costs and Asset Impairment Charges	1,454	5,587	5,385	5,587
Carrying Value, Land Held For Sale and Other Assets	$ 3,000	$ 1,000	$ 3,000	$ 1,000

Subsequent Events (Details)

Subsequent Events (Details) - USD ($) $ in Thousands	9 Months Ended		12 Months Ended
	Oct. 01, 2016	Sep. 26, 2015	Dec. 31, 2016	Oct. 25, 2016	Jan. 02, 2016
Subsequent Event [Line Items]
Repayments of Secured Debt	$ 3,015,000	$ 2,212,500
Long-term Debt	889,126	1,009,408			$ 859,350
Subsequent Event [Member]
Subsequent Event [Line Items]
Liability Judgment, Amounts Paid			$ 16,000
Series 2008-III [Member]
Subsequent Event [Line Items]
Long-term Debt	$ 300,000
Series 2008-III [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Long-term Debt and Capital Lease Obligations, Original Amount				$ 300,000
Long-term Debt				$ 500,000
Series 2011-IV [Member]
Subsequent Event [Line Items]
Long-term Debt		$ 255,000			$ 255,000
Series 2011-IV [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Repayments of Secured Debt			$ 255,000