Condensed Consolidated Balance Sheets - USD ($) $ in Thousands	Oct. 01, 2016	Jan. 02, 2016
Current assets
Cash and cash equivalents	$ 125,988	$ 132,317
Accounts receivable, net of allowance for doubtful accounts of $1,794,000 and $1,967,000 at October 1, 2016 and January 2, 2016, respectively.	94,374	80,960
Inventories	67,047	62,038
Other current assets	37,213	23,827
Total current assets	324,622	299,142
Deferred Costs, Noncurrent	83,066	71,718
Property and equipment, net	133,150	132,466
Intangible assets, net	29,816	27,556
Goodwill	20,252	20,394
Deferred tax assets	39,403	44,320
Other non-current assets	9,144	6,139
Total assets	639,453	601,735
Current liabilities
Accounts payable	32,232	25,865
Accrued compensation	37,099	38,415
Accrued and other current liabilities	42,867	47,073
Deferred revenue	32,137	21,280
Total current liabilities	144,335	132,633
Long-term Debt and Capital Lease Obligations	152,500	185,071
Deferred Credits and Other Liabilities	9,431	8,319
Total liabilities	306,266	326,023
Commitments and contingencies
Masimo Corporation stockholders’ equity:
Preferred stock, $0.001 par value; 5,000 shares authorized; 0 shares issued and outstanding at October 1, 2016 and January 2, 2016	0	0
Common stock, $0.001 par value; 100,000 shares authorized; 49,677,000 and 49,881,000 shares issued and outstanding at October 1, 2016 and January 2, 2016, respectively	50	50
Treasury stock, 14,255,000 and 12,759,000 shares at October 1, 2016 and January 2, 2016, respectively	(404,276)	(340,873)
Additional paid-in capital	368,501	332,417
Accumulated other comprehensive loss	(5,019)	(4,739)
Retained earnings	373,931	288,560
Total Masimo Corporation stockholders’ equity	333,187	275,415
Noncontrolling interest	0	297
Total equity	333,187	275,712
Total liabilities and equity	$ 639,453	$ 601,735

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

Name:	us-gaap_AccountsPayableCurrent
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.