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Income Taxes (Tables) | 12 Months Ended
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Dec. 28, 2019
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | The domestic and foreign components of Income (loss) before income taxes were as follows:
|  | Year Ended
(In thousands) |  | December 28, 2019 |  | December 29, 2018 |  | December 30, 2017
Domestic |  | $ | 33,417 |  |  | $ | (8,274 | ) |  | $ | (17,341 | )
Foreign |  | 11,648 |  |  | (15,695 | ) |  | (52,372 | )
Income (loss) before taxes |  | $ | 45,065 |  |  | $ | (23,969 | ) |  | $ | (69,713 | )
Schedule of Components of Income Tax Expense (Benefit) | The components of the Income tax expense are as follows:
|  | Year Ended
(In thousands) |  | December 28, 2019 |  | December 29, 2018 |  | December 30, 2017
Current: |  |  |  |  |  |
Federal |  | $ | 499 |  |  | $ | 536 |  |  | $ | 508 |
State |  | 45 |  |  | 38 |  |  | 30 |
Foreign |  | 1,345 |  |  | 1,869 |  |  | 304 |
|  | 1,889 |  |  | 2,443 |  |  | 842 |
Deferred: |  |  |  |  |  |
Federal |  | — |  |  | — |  |  | — |
State |  | — |  |  | — |  |  | — |
Foreign |  | (317 | ) |  | (90 | ) |  | 7 |
|  | (317 | ) |  | (90 | ) |  | 7 |
Income tax expense |  | $ | 1,572 |  |  | $ | 2,353 |  |  | $ | 849 |
Schedule of Effective Income Tax Rate Reconciliation | Income tax expense differs from the amount of income tax determined by applying the applicable U.S. statutory federal income tax rate to pretax income as a result of the following differences:
|  | Year Ended
|  | December 28, 2019 |  | December 29, 2018 |  | December 30, 2017
|  | % |  | % |  | %
Statutory federal rate |  | 21 |  | (21) |  | (35)
Adjustments for tax effects of: |  |  |  |  |  |
State taxes, net |  | 3 |  | (6) |  | (7)
Research and development credits |  | 3 |  | (5) |  | (1)
Stock compensation |  | (11) |  | 8 |  | 3
Foreign rate differential |  | (2) |  | 20 |  | 28
Foreign dividends |  | — |  | — |  | 1
Foreign withholding taxes |  | 3 |  | 5 |  | —
Other permanent |  | 6 |  | 2 |  | —
Other deferred tax asset adjustment |  | — |  | 13 |  | —
Valuation allowance |  | (19) |  | (11) |  | (73)
Change in uncertain tax benefit accrual |  | — |  | 2 |  | 1
Stock compensation (ASU 2016-09) adoption |  | — |  | — |  | (8)
Tax rate change |  | — |  | — |  | 93
Other |  | — |  | 3 |  | (1)
Effective income tax rate |  | 4 |  | 10 |  | 1
Schedule of Deferred Tax Assets and Liabilities | The components of our net deferred tax assets are as follows:
(In thousands) |  | December 28, 2019 |  | December 29, 2018
Deferred tax assets: |  |  |  |
Accrued expenses and reserves |  | $ | 4,137 |  |  | $ | 3,714 |
Inventory |  | — |  |  | 2 |
Deferred Revenue |  | — |  |  | — |
Stock-based and deferred compensation |  | 2,812 |  |  | 2,660 |
Interest expense disallowance |  | — |  |  | 1,283 |
Intangible assets |  | 12,294 |  |  | 14,649 |
Fixed assets |  | 256 |  |  | 281 |
Net operating loss carry forwards |  | 86,899 |  |  | 88,333 |
Tax credit carry forwards |  | 90,339 |  |  | 92,208 |
Capital loss carry forwards |  | 4,235 |  |  | 5,007 |
Other |  | 1,059 |  |  | 1,130 |
Total deferred tax assets |  | 202,031 |  |  | 209,267 |
Less: valuation allowance |  | (198,499 | ) |  | (207,108 | )
Net deferred tax assets |  | 3,532 |  |  | 2,159 |
Deferred tax liabilities: |  |  |  |
Fixed assets |  | 2,620 |  |  | 1,536 |
Deferred revenue |  | 434 |  |  | 525 |
Other |  | — |  |  | (57 | )
Total deferred tax liabilities |  | 3,054 |  |  | 2,004 |
Net deferred tax assets |  | $ | 478 |  |  | $ | 155 |
Schedule of Valuation Allowance | The following table displays the activity related to changes in our allowance for doubtful accounts:
Fiscal Years Ended (In thousands) |  | Balance at beginning of period |  | Charged (Credit) to costs and expenses |  | Charged (credit) to other accounts |  | Settlements & write-offs net of recoveries |  | Balance at end of period
Allowance for doubtful accounts |  |  |  |  |  |  |  |  |  |
December 28, 2019 |  | $ | 197 |  |  | $ | (30 | ) |  | $ | (12 | ) |  | $ | (49 | ) |  | $ | 106 |
December 29, 2018 |  | $ | 9,371 |  |  | $ | 1 |  |  | $ | 73 |  |  | $ | (9,248 | ) |  | $ | 197 |
December 30, 2017 |  | $ | 9,299 |  |  | $ | 3 |  |  | $ | 38 |  |  | $ | 31 |  |  | $ | 9,371 |
The following table displays the activity related to changes in our valuation allowance for deferred tax assets:
Fiscal Years Ended (In thousands) |  | Balance at beginning of period |  | Charged (Credit) to costs and expenses |  | Charged (credit) to other accounts |  | Balance at end of period
Valuation allowance for deferred tax assets |  |  |  |  |  |  |  |
December 28, 2019 |  | $ | 207,108 |  |  | $ | (8,609 | ) |  | $ | — |  |  | $ | 198,499 |
December 29, 2018 |  | $ | 209,691 |  |  | $ | (2,583 | ) |  | $ | — |  |  | $ | 207,108 |
December 30, 2017 |  | $ | 260,687 |  |  | $ | (50,960 | ) |  | $ | (36 | ) |  | $ | 209,691 |
Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward | The following table summarizes the changes to unrecognized tax benefits for the fiscal years presented:
(In thousands) |  | Amount
Balance at December 31, 2016 |  | $ | 47,623 |
Additions based on tax positions related to the current year |  | 471 |
Additions based on tax positions of prior years |  | 11 |
Reduction for tax positions of prior years |  | (1,226 | )
Reduction as a result of lapse of applicable statute of limitations |  | (2,047 | )
Balance at December 30, 2017 |  | 44,832 |
Additions based on tax positions related to the current year |  | 389 |
Additions based on tax positions of prior years |  | 19 |
Reductions for tax positions of prior years |  | (5 | )
Reduction as a result of lapse of applicable statute of limitations |  | (1,235 | )
Balance at December 29, 2018 |  | 44,000 |
Additions based on tax positions related to the current year |  | 238 |
Additions based on tax positions of prior years |  | 334 |
Reductions for tax positions of prior years |  | (213 | )
Reduction as a result of lapse of applicable statute of limitations |  | (2,432 | )
Balance at December 28, 2019 |  | $ | 41,927 |

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