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Variable Interest Entities (VIEs) - Condensed Consolidating Schedules of Statements of Comprehensive Income (Detail) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended
--- | --- | ---
Dec. 31, 2016 | Oct. 01, 2016 | Jul. 02, 2016 | Apr. 02, 2016 | Jan. 02, 2016 | Oct. 03, 2015 | Jul. 04, 2015 | Apr. 04, 2015 | Dec. 31, 2016 | Jan. 02, 2016 | Jan. 03, 2015
Statement of Comprehensive Income [Abstract] |  |  |  |  |  |  |  |  |  |  |
Total revenue | $ 183,201 | $ 167,621 | $ 172,636 | $ 171,167 | $ 167,273 | $ 152,575 | $ 155,726 | $ 154,537 | $ 694,625 | $ 630,111 | $ 586,643
Cost of goods sold |  |  |  |  |  |  |  |  | 230,826 | 220,128 | 195,864
Gross profit | 124,329 | 110,122 | 115,135 | 114,213 | 101,745 | 102,232 | 102,901 | 103,105 | 463,799 | 409,983 | 390,779
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Selling, general and administrative |  |  |  |  |  |  |  |  | 253,667 | 252,725 | 241,016
Research and development |  |  |  |  |  |  |  |  | 59,362 | 56,617 | 56,581
Litigation settlement, award and/or defense costs |  |  |  |  |  |  |  |  | (270,000) | (19,609) | (10,331)
Total operating expenses |  |  |  |  |  |  |  |  | 43,029 | 289,733 | 287,266
Operating income | 310,400 | 36,604 | 36,429 | 37,337 | 36,892 | 28,140 | 27,841 | 27,377 | 420,770 | 120,250 | 103,513
Non-operating expense |  |  |  |  |  |  |  |  | 2,429 | 3,905 | 1,472
Income before provision for income taxes |  |  |  |  |  |  |  |  | 418,341 | 116,345 | 102,041
Provision for income taxes |  |  |  |  |  |  |  |  | 117,675 | 34,845 | 27,678
Net income including noncontrolling interest |  |  |  |  |  |  |  |  | 300,666 | 81,500 | 74,363
Net income (loss) attributable to the noncontrolling interest |  |  |  |  |  |  |  |  | 0 | (1,800) | 1,845
Net income attributable to Masimo Corporation stockholders | $ 215,293 | $ 27,773 | $ 30,023 | $ 27,577 | $ 24,101 | $ 19,325 | $ 19,351 | $ 20,523 | $ 300,666 | 83,300 | 72,518
Masimo Corp |  |  |  |  |  |  |  |  |  |  |
Statement of Comprehensive Income [Abstract] |  |  |  |  |  |  |  |  |  |  |
Total revenue |  |  |  |  |  |  |  |  |  | 630,111 | 586,643
Cost of goods sold |  |  |  |  |  |  |  |  |  | 226,788 | 201,334
Gross profit |  |  |  |  |  |  |  |  |  | 403,323 | 385,309
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Selling, general and administrative |  |  |  |  |  |  |  |  |  | 250,627 | 238,674
Research and development |  |  |  |  |  |  |  |  |  | 50,292 | 53,449
Litigation settlement, award and/or defense costs |  |  |  |  |  |  |  |  |  | (19,609) | (8,010)
Total operating expenses |  |  |  |  |  |  |  |  |  | 281,310 | 284,113
Operating income |  |  |  |  |  |  |  |  |  | 122,013 | 101,196
Non-operating expense |  |  |  |  |  |  |  |  |  | 3,910 | 1,505
Income before provision for income taxes |  |  |  |  |  |  |  |  |  | 118,103 | 99,691
Provision for income taxes |  |  |  |  |  |  |  |  |  | 34,803 | 27,173
Net income including noncontrolling interest |  |  |  |  |  |  |  |  |  | 83,300 | 72,518
Net income attributable to Masimo Corporation stockholders |  |  |  |  |  |  |  |  |  | 83,300 | 72,518
Variable Interest Entity, Primary Beneficiary [Member] |  |  |  |  |  |  |  |  |  |  |
Statement of Comprehensive Income [Abstract] |  |  |  |  |  |  |  |  |  |  |
Total revenue |  |  |  |  |  |  |  |  |  | 6,910 | 5,970
Cost of goods sold |  |  |  |  |  |  |  |  |  | 0 | 0
Gross profit |  |  |  |  |  |  |  |  |  | 6,910 | 5,970
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Selling, general and administrative |  |  |  |  |  |  |  |  |  | 2,348 | 2,842
Research and development |  |  |  |  |  |  |  |  |  | 6,325 | 3,132
Litigation settlement, award and/or defense costs |  |  |  |  |  |  |  |  |  | 0 | (2,321)
Total operating expenses |  |  |  |  |  |  |  |  |  | 8,673 | 3,653
Operating income |  |  |  |  |  |  |  |  |  | (1,763) | 2,317
Non-operating expense |  |  |  |  |  |  |  |  |  | (571) | (33)
Income before provision for income taxes |  |  |  |  |  |  |  |  |  | (1,192) | 2,350
Provision for income taxes |  |  |  |  |  |  |  |  |  | 42 | 505
Net income including noncontrolling interest |  |  |  |  |  |  |  |  |  | (1,234) | 1,845
Net income attributable to Masimo Corporation stockholders |  |  |  |  |  |  |  |  |  | (1,234) | 1,845
Cercacor Elim |  |  |  |  |  |  |  |  |  |  |
Statement of Comprehensive Income [Abstract] |  |  |  |  |  |  |  |  |  |  |
Total revenue |  |  |  |  |  |  |  |  |  | (6,910) | (5,970)
Cost of goods sold |  |  |  |  |  |  |  |  |  | (6,660) | (5,470)
Gross profit |  |  |  |  |  |  |  |  |  | (250) | (500)
Operating expenses: |  |  |  |  |  |  |  |  |  |  |
Selling, general and administrative |  |  |  |  |  |  |  |  |  | (250) | (500)
Total operating expenses |  |  |  |  |  |  |  |  |  | (250) | (500)
Non-operating expense |  |  |  |  |  |  |  |  |  | 566 |
Income before provision for income taxes |  |  |  |  |  |  |  |  |  | (566) |
Net income including noncontrolling interest |  |  |  |  |  |  |  |  |  | (566) |
Net income (loss) attributable to the noncontrolling interest |  |  |  |  |  |  |  |  |  | (1,800) | 1,845
Net income attributable to Masimo Corporation stockholders |  |  |  |  |  |  |  |  |  | $ 1,234 | $ (1,845)

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- Definition The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 730 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6420194&loc=d3e21568-108373 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 985 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6501960&loc=d3e128462-111756 + Details
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- Definition The aggregate total costs related to selling a firm's product and services, as well as all other general and administrative expenses. Direct selling expenses (for example, credit, warranty, and advertising) are expenses that can be directly linked to the sale of specific products. Indirect selling expenses are expenses that cannot be directly linked to the sale of specific products, for example telephone expenses, Internet, and postal charges. General and administrative expenses include salaries of non-sales personnel, rent, utilities, communication, etc. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 225 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SX 210.5-03.4) -URI http://asc.fasb.org/extlink&oid=63488584&loc=d3e20235-122688 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 330 -SubTopic 10 -Section 30 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=68048583&loc=d3e3636-108311 + Details
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