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EQUITY AND LONG-TERM INCENTIVE COMPENSATION (Details 2) - USD ($) $ in Millions |  | 3 Months Ended
--- | --- | ---
Mar. 01, 2017 | Apr. 01, 2017 | Apr. 02, 2016
Performance Shares |  |  |
Stock-based Compensation |  |  |
Period over which the fair value of awards are amortized | 3 years |  |
Employee Stock Option and Restricted Stock Units |  |  |
Stock-based Compensation |  |  |
Period over which the fair value of awards are amortized | 3 years |  |
Long Term Cash Awards |  |  |
Stock-based Compensation |  |  |
Period over which the fair value of awards are amortized | 3 years |  |
Restricted stock shares, restricted stock units, and stock options |  |  |
Stock-based Compensation |  |  |
Compensation expense |  | $ 3.2 | $ 2.7
Related tax benefit |  | $ 1.2 | $ 1.0

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- Definition Represents the expense recognized during the period arising from equity-based compensation arrangements (for example, shares of stock, unit, stock options or other equity instruments) with employees, directors and certain consultants qualifying for treatment as employees. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.F) -URI http://asc.fasb.org/extlink&oid=27013229&loc=d3e301413-122809 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (h)(1)(i) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 + Details
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