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OTHER NON-CURRENT LIABILITIES (Tables)
 12 Months Ended
Dec. 31, 2023
Subclassifications of assets, liabilities and equities [abstract]  
Other noncurrent liabilities OTHER NON-CURRENT LIABILITIES:
December 31, 2023January 1, 2023
Employee benefit obligation - Statutory severance and pre-notice (a)
$31,003 $42,127 
Employee benefit obligation - Defined contribution plan (b)
4,225 3,383 
Provisions (c)
11,080 10,707 
$46,308 $56,217 
Disclosure of net defined benefit liability Statutory severance and pre-notice obligations:
20232022
Obligation, beginning of fiscal year$42,127 $42,931 
Service cost16,700 18,166 
Interest cost8,767 8,543 
Actuarial gain(1)
(1,717)(8,094)
Foreign exchange gain(501)(626)
Benefits paid(34,373)(18,793)
Obligation, end of fiscal year$31,003 $42,127 
(1) The actuarial gain in fiscal 2023 and fiscal 2022 is mainly due to changes in the actuarial assumptions used to determine the statutory severance obligations.
Disclosure of other provisions
The following table presents the provisions for decommissioning and site restoration costs of the Company:
20232022
Balance, beginning of fiscal year$10,707 $13,189 
Changes in estimates made during the fiscal year(41)(2,689)
Accretion of interest414 207 
Balance, end of fiscal year$11,080 $10,707