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INCOME TAXES (Tables) | 12 Months Ended
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Jan. 03, 2016
Income Tax Disclosure [Abstract] |
Income Before Provision for Income Taxes | Income before provision for income taxes in 2015, 2014 and 2013 consists of the following (in thousands):
|  | 2015 |  |  | 2014 |  |  | 2013 |
Domestic |  | $ | 298,055 |  |  | $ | 250,730 |  |  | $ | 217,468 |
Foreign |  |  | 8,160 |  |  |  | 7,893 |  |  |  | 7,631 |
|  | $ | 306,215 |  |  | $ | 258,623 |  |  | $ | 225,099 |
Differences Between Statutory Income Tax Provision and Consolidated Provision for Income Taxes | The differences between the United States Federal statutory income tax provision (using the statutory rate of 35%) and the Company’s consolidated provision for income taxes for 2015, 2014 and 2013 are summarized as follows (in thousands):
|  | 2015 |  |  | 2014 |  |  | 2013 |
Federal income tax provision based on the statutory rate |  | $ | 107,175 |  |  | $ | 90,518 |  |  | $ | 78,785 |
State and local income taxes, net of related Federal income taxes |  |  | 8,589 |  |  |  | 7,320 |  |  |  | 5,880 |
Non-resident withholding and foreign income taxes |  |  | 15,750 |  |  |  | 15,032 |  |  |  | 13,923 |
Foreign tax and other tax credits |  |  | (18,345 | ) |  |  | (17,397 | ) |  |  | (16,423 | )
Non-deductible expenses, net |  |  | 1,180 |  |  |  | 1,284 |  |  |  | 1,161 |
Valuation allowance |  |  | (301 | ) |  |  | (369 | ) |  |  | 29 |
Unrecognized tax benefits, net of related Federal income taxes |  |  | 110 |  |  |  | (48 | ) |  |  | 232 |
Other |  |  | (732 | ) |  |  | (304 | ) |  |  | (1,473 | )
|  | $ | 113,426 |  |  | $ | 96,036 |  |  | $ | 82,114 |
Components of Consolidated Provision for Income Taxes | The components of the 2015, 2014 and 2013 consolidated provision for income taxes are as follows (in thousands):
|  | 2015 |  |  | 2014 |  |  | 2013 |
Provision for Federal income taxes – |  |  |  |  |  |  |  |  |  |  |  |
Current provision |  | $ | 84,071 |  |  | $ | 70,958 |  |  | $ | 54,115 |
Deferred provision (benefit) |  |  | 862 |  |  |  | (873 | ) |  |  | 5,280 |
Total provision for Federal income taxes |  |  | 84,933 |  |  |  | 70,085 |  |  |  | 59,395 |
Provision for state and local income taxes – |  |  |  |  |  |  |  |  |  |  |  |
Current provision |  |  | 11,892 |  |  |  | 10,178 |  |  |  | 8,021 |
Deferred provision |  |  | 851 |  |  |  | 741 |  |  |  | 775 |
Total provision for state and local income taxes |  |  | 12,743 |  |  |  | 10,919 |  |  |  | 8,796 |
Provision for non-resident withholding and foreign income taxes |  |  | 15,750 |  |  |  | 15,032 |  |  |  | 13,923 |
|  | $ | 113,426 |  |  | $ | 96,036 |  |  | $ | 82,114 |
Significant Components of Net Deferred Income Taxes | As of January 3, 2016 and December 28, 2014, the significant components of net deferred income taxes are as follows (in thousands):
|  | 2015 |  |  | 2014 |
Deferred Federal income tax assets – |  |  |  |  |  |  |  |
Insurance reserves |  | $ | 10,202 |  |  | $ | 10,359 |
Equity compensation |  |  | 12,040 |  |  |  | 11,697 |
Other accruals and reserves |  |  | 14,411 |  |  |  | 12,161 |
Bad debt reserves |  |  | 1,232 |  |  |  | 1,675 |
Valuation allowance |  |  | (155 | ) |  |  | (456 | )
Other |  |  | 5,409 |  |  |  | 5,082 |
Total deferred Federal income tax assets |  |  | 43,139 |  |  |  | 40,518 |
Deferred Federal income tax liabilities – |  |  |  |  |  |  |  |
Depreciation, amortization and asset basis differences |  |  | 3,667 |  |  |  | 899 |
Capitalized software |  |  | 21,398 |  |  |  | 16,628 |
Gain on debt extinguishments |  |  | 13,609 |  |  |  | 18,146 |
Other |  |  | 288 |  |  |  | 576 |
Total deferred Federal income tax liabilities |  |  | 38,962 |  |  |  | 36,249 |
Net deferred Federal income tax asset |  |  | 4,177 |  |  |  | 4,269 |
Net deferred state and local income tax asset |  |  | 1,688 |  |  |  | 2,475 |
Net deferred income taxes |  | $ | 5,865 |  |  | $ | 6,744 |
Classification of Net Deferred Income Taxes | As of January 3, 2016, the classification of net deferred income taxes is summarized as follows (in thousands):
|  | Long-term |  |  | Total |
Deferred tax assets |  | $ | 5,865 |  |  | $ | 5,865 |
Net deferred income tax assets |  | $ | 5,865 |  |  | $ | 5,865 |
As of December 28, 2014, the classification of net deferred income taxes is summarized as follows (in thousands):
|  | Current |  |  | Long-term |  |  | Total |
Deferred tax assets |  | $ | 14,681 |  |  | $ | 28,312 |  |  | $ | 42,993 |
Deferred tax liabilities |  |  | (4,824 | ) |  |  | (31,425 | ) |  |  | (36,249 | )
Net deferred income taxes |  | $ | 9,857 |  |  | $ | (3,113 | ) |  | $ | 6,744 |
Unrecognized Tax Benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
Balance as of December 30, 2012 |  | $ | 3,472 |
Additions for tax positions of current year |  |  | 337 |
Additions for tax positions of prior years |  |  | 398 |
Reductions in tax positions from prior years for: |  |  |  |
Changes in prior year tax positions |  |  | (157 | )
Settlements during the period |  |  | (133 | )
Lapses of applicable statute of limitations |  |  | (344 | )
Balance as of December 29, 2013 |  |  | 3,573 |
Additions for tax positions of current year |  |  | 211 |
Additions for tax positions of prior years |  |  | 173 |
Reductions in tax positions from prior years for: |  |  |  |
Changes in prior year tax positions |  |  | (605 | )
Settlements during the period |  |  | (55 | )
Lapses of applicable statute of limitations |  |  | (358 | )
Balance as of December 28, 2014 |  |  | 2,939 |
Additions for tax positions of current year |  |  | 233 |
Additions for tax positions of prior years |  |  | 171 |
Reductions in tax positions from prior years for: |  |  |  |
Changes in prior year tax positions |  |  | (100 | )
Settlements during the period |  |  | (27 | )
Lapses of applicable statute of limitations |  |  | (1,101 | )
Balance as of January 3, 2016 |  | $ | 2,115 |

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- Definition Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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