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INCOME AND OTHER TAXES (Details) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Oct. 02, 2021 | Jul. 03, 2021 | Sep. 26, 2020 | Jun. 27, 2020 | Oct. 02, 2021 | Sep. 26, 2020
Uncertain Tax Benefits |  |  |  |  |  |
Gross unrecognized tax benefits | $ 7,300,000 |  |  |  | $ 7,300,000 |
Net unrecognized tax benefits | 6,400,000 |  |  |  | 6,400,000 |
Gross accrued interest | 3,100,000 |  |  |  | 3,100,000 |
Net accrued interest | 2,500,000 |  |  |  | 2,500,000 |
Penalties accrued | 0 |  |  |  | 0 |
Other Tax Matters |  |  |  |  |  |
Income tax provision | 3,700,000 |  | $ 3,100,000 |  | 9,800,000 | $ 8,400,000
Pre-tax income (loss) from continuing operations | $ 11,400,000 |  | $ 18,700,000 |  | $ 51,200,000 | $ 48,700,000
Effective income tax rate (as a percent) | 32.50% |  | 16.60% |  | 19.10% | 17.20%
Excess tax expense (benefit), revaluation of deferred tax liabilities | $ 700,000 |  |  |  | $ (1,300,000) |
Tax benefits related to U.S. tax credits and incentives | 1,200,000 |  |  |  |  | $ 1,200,000
Uncertain tax positions and interest with various refund claims period |  | $ (2,200,000) |  |  | (2,200,000) |
Excess tax benefits from stock-based compensation awards vested |  |  |  |  | 1,000,000.0 | $ (1,500,000)
Tax benefits associated with statute expirations |  |  |  | $ (500,000) |  |
Maximum |  |  |  |  |  |
Uncertain Tax Benefits |  |  |  |  |  |
Reasonably possible amount that unrecognized tax benefits could decrease within next 12 months, high end of range | $ 5,000,000.0 |  |  |  | $ 5,000,000.0 |

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- Definition Represents the net (net of applicable income tax effect) amount of interest expense accrued as of the date of statement of financial position for underpayment of income taxes, computed by applying the applicable statutory rate of interest to the difference between a tax position recognized for financial reporting purposes and the amount previously taken or expected to be taken in a tax return of the entity. + References No definition available. + Details
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