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Variable Interest Entities (VIEs) (Tables)
12 Months Ended
Dec. 30, 2017
Variable Interest Entity [Abstract]  
Condensed Consolidating Schedules of Balance Sheets
The consolidating statement of operations for the year ended January 2, 2016 reflecting the Company, Cercacor and related eliminations (in thousands) are as follows:

Condensed Consolidating Schedules of Statements of Comprehensive Income
 
 
Year ended
January 2, 2016
Consolidating Statements of Operations:
 
Masimo
Corp
 
Cercacor
 
Cercacor
Elim
 
Total
Total revenue
 
$
630,111

 
$
6,910

 
$
(6,910
)
 
$
630,111

Cost of goods sold
 
226,788

 

 
(6,660
)
 
220,128

Gross profit
 
403,323

 
6,910

 
(250
)
 
409,983

Operating expenses:
 
 
 
 
 
 
 
 
Selling, general and administrative
 
250,627

 
2,348

 
(250
)
 
252,725

Research and development
 
50,292

 
6,325

 

 
56,617

Litigation settlement, award and/or defense costs
 
(19,609
)
 

 

 
(19,609
)
Total operating expenses
 
281,310

 
8,673

 
(250
)
 
289,733

Operating income (loss)
 
122,013

 
(1,763
)
 

 
120,250

Non-operating expense (income)
 
3,910

 
(571
)
 
566

 
3,905

Income (loss) before provision for income taxes
 
118,103

 
(1,192
)
 
(566
)
 
116,345

Provision for income taxes
 
34,803

 
42

 

 
34,845

Net income (loss) including noncontrolling interests
 
83,300

 
(1,234
)
 
(566
)
 
81,500

Net income (loss) attributable to noncontrolling interests
 

 

 
(1,800
)
 
(1,800
)
Net income (loss) attributable to Masimo Corporation stockholders
 
$
83,300

 
$
(1,234
)
 
$
1,234

 
$
83,300