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Accumulated Other Comprehensive Income (Loss) | 12 Months Ended
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Jan. 01, 2017
Equity [Abstract] |
Accumulated Other Comprehensive Income (Loss) |
16. | Accumulated Other Comprehensive Income (Loss)
Accumulated other comprehensive loss is comprised of adjustments relative to the Company’s pension and postretirement medical benefit plans and foreign currency translation adjustments required for a subsidiary of the Company that performs data analysis and provides consulting services outside the United States. A summary of accumulated other comprehensive (loss) (“AOCI(L)”) is as follows:
|  |  |  |  |  | Gains (Losses) During the Period |  |  | Reclassification to Income |  |  |  |  |
|  | January 3, |  |  | Pre-tax |  |  | Tax |  |  | Pre-tax |  |  | Tax |  |  | January 1, |
(in thousands) |  | 2016 |  |  | Activity |  |  | Effect |  |  | Activity |  |  | Effect |  |  | 2017 |
Net pension activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss |  | $ | (68,243 | ) |  | $ | (9,777 | ) |  | $ | 3,764 |  |  | $ | 3,031 |  |  | $ | (1,168 | ) |  | $ | (72,393 | )
Prior service costs |  |  | (78 | ) |  |  | - |  |  |  | - |  |  |  | 28 |  |  |  | (11 | ) |  |  | (61 | )
Net postretirement benefits activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss |  |  | (19,825 | ) |  |  | (9,152 | ) |  |  | 3,523 |  |  |  | 2,186 |  |  |  | (843 | ) |  |  | (24,111 | )
Prior service costs |  |  | 5,744 |  |  |  | - |  |  |  | - |  |  |  | (3,360 | ) |  |  | 1,295 |  |  |  | 3,679 |
Foreign currency translation adjustment |  |  | (5 | ) |  |  | - |  |  |  | - |  |  |  | (11 | ) |  |  | 5 |  |  |  | (11 | )
Total AOCI(L) |  | $ | (82,407 | ) |  | $ | (18,929 | ) |  | $ | 7,287 |  |  | $ | 1,874 |  |  | $ | (722 | ) |  | $ | (92,897 | )
|  |  |  |  |  | Gains (Losses) During the Period |  |  | Reclassification to Income |  |  |  |  |
|  | December 28, |  |  | Pre-tax |  |  | Tax |  |  | Pre-tax |  |  | Tax |  |  | January 3, |
(in thousands) |  | 2014 |  |  | Activity |  |  | Effect |  |  | Activity |  |  | Effect |  |  | 2016 |
Net pension activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss |  | $ | (74,867 | ) |  | $ | 7,513 |  |  | $ | (2,877 | ) |  | $ | 3,230 |  |  | $ | (1,242 | ) |  | $ | (68,243 | )
Prior service costs |  |  | (99 | ) |  |  | - |  |  |  | - |  |  |  | 35 |  |  |  | (14 | ) |  |  | (78 | )
Net postretirement benefits activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss |  |  | (22,759 | ) |  |  | 1,599 |  |  |  | (613 | ) |  |  | 3,164 |  |  |  | (1,216 | ) |  |  | (19,825 | )
Prior service costs |  |  | 7,812 |  |  |  | - |  |  |  | - |  |  |  | (3,360 | ) |  |  | 1,292 |  |  |  | 5,744 |
Foreign currency translation adjustment |  |  | (1 | ) |  |  | - |  |  |  | - |  |  |  | (8 | ) |  |  | 4 |  |  |  | (5 | )
Total AOCI(L) |  | $ | (89,914 | ) |  | $ | 9,112 |  |  | $ | (3,490 | ) |  | $ | 3,061 |  |  | $ | (1,176 | ) |  | $ | (82,407 | )
|  |  |  |  |  | Gains (Losses) During the Period |  |  | Reclassification to Income |  |  |  |  |
|  | December 29, |  |  | Pre-tax |  |  | Tax |  |  | Pre-tax |  |  | Tax |  |  | December 28, |
(in thousands) |  | 2013 |  |  | Activity |  |  | Effect |  |  | Activity |  |  | Effect |  |  | 2014 |
Net pension activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss |  | $ | (43,028 | ) |  | $ | (53,597 | ) |  | $ | 20,688 |  |  | $ | 1,743 |  |  | $ | (673 | ) |  | $ | (74,867 | )
Prior service costs |  |  | (121 | ) |  |  | - |  |  |  | - |  |  |  | 36 |  |  |  | (14 | ) |  |  | (99 | )
Net postretirement benefits activity: |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Actuarial loss |  |  | (18,441 | ) |  |  | (9,324 | ) |  |  | 3,598 |  |  |  | 2,293 |  |  |  | (885 | ) |  |  | (22,759 | )
Prior service costs |  |  | 3,410 |  |  |  | 8,682 |  |  |  | (3,351 | ) |  |  | (1,513 | ) |  |  | 584 |  |  |  | 7,812 |
Foreign currency translation adjustment |  |  | 4 |  |  |  | - |  |  |  | - |  |  |  | (9 | ) |  |  | 4 |  |  |  | (1 | )
Total AOCI(L) |  | $ | (58,176 | ) |  | $ | (54,239 | ) |  | $ | 20,935 |  |  | $ | 2,550 |  |  | $ | (984 | ) |  | $ | (89,914 | )
A summary of the impact on the income statement line items is as follows:
|  | Fiscal 2016 |
(in thousands) |  | Net Pension Activity |  |  | Net Postretirement Benefits Activity |  |  | Foreign Currency Translation Adjustment |  |  | Total |
Cost of sales |  | $ | 331 |  |  | $ | (174 | ) |  | $ | - |  |  | $ | 157 |
S,D&A expenses |  |  | 2,728 |  |  |  | (1,000 | ) |  |  | (11 | ) |  |  | 1,717 |
Subtotal pre-tax |  |  | 3,059 |  |  |  | (1,174 | ) |  |  | (11 | ) |  |  | 1,874 |
Income tax expense |  |  | 1,179 |  |  |  | (452 | ) |  |  | (5 | ) |  |  | 722 |
Total after tax effect |  | $ | 1,880 |  |  | $ | (722 | ) |  | $ | (6 | ) |  | $ | 1,152 |
|  | Fiscal 2015 |
(in thousands) |  | Net Pension Activity |  |  | Net Postretirement Benefits Activity |  |  | Foreign Currency Translation Adjustment |  |  | Total |
Cost of sales |  | $ | 359 |  |  | $ | (27 | ) |  | $ | - |  |  | $ | 332 |
S,D&A expenses |  |  | 2,906 |  |  |  | (169 | ) |  |  | (8 | ) |  |  | 2,729 |
Subtotal pre-tax |  |  | 3,265 |  |  |  | (196 | ) |  |  | (8 | ) |  |  | 3,061 |
Income tax expense |  |  | 1,256 |  |  |  | (76 | ) |  |  | (4 | ) |  |  | 1,176 |
Total after tax effect |  | $ | 2,009 |  |  | $ | (120 | ) |  | $ | (4 | ) |  | $ | 1,885 |
|  | Fiscal 2014 |
(in thousands) |  | Net Pension Activity |  |  | Net Postretirement Benefits Activity |  |  | Foreign Currency Translation Adjustment |  |  | Total |
Cost of sales |  | $ | 356 |  |  | $ | 101 |  |  | $ | - |  |  | $ | 457 |
S,D&A expenses |  |  | 1,423 |  |  |  | 679 |  |  |  | (9 | ) |  |  | 2,093 |
Subtotal pre-tax |  |  | 1,779 |  |  |  | 780 |  |  |  | (9 | ) |  |  | 2,550 |
Income tax expense |  |  | 687 |  |  |  | 301 |  |  |  | (4 | ) |  |  | 984 |
Total after tax effect |  | $ | 1,092 |  |  | $ | 479 |  |  | $ | (5 | ) |  | $ | 1,566 |

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=66004124&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=66004124&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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