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FAIR VALUE (Tables)

12 Months Ended

Dec. 29, 2018

Fair Value Disclosures [Abstract]

Schedule of Assets and Liabilities Measured at Fair Value on Recurring Basis

Assets and liabilities measured at fair value on a recurring basis are summarized below:

	December 29, 2018
	Level 1				Level 2				Level 3				Total
	(in thousands)
Cash equivalents	$	—			$	45,982			$	—			$	45,982
Other assets:
Life insurance policies					24,541				—				24,541
Total assets measured at fair value	$	—			$	70,523			$	—			$	70,523
Other current liabilities:
Contingent consideration	$	—			$	—			$	3,033			$	3,033
Foreign currency forward contract	—				1,319				—				1,319
Total liabilities measured at fair value	$	—			$	1,319			$	3,033			$	4,352

	December 30, 2017
	Level 1				Level 2				Level 3				Total
	(in thousands)
Cash equivalents	$	—			$	21			$	—			$	21
Other assets:
Life insurance policies	—				26,358				—				26,358
Total assets measured at fair value	$	—			$	26,379			$	—			$	26,379
Other current liabilities:
Contingent consideration	$	—			$	—			$	298			$	298
Total liabilities measured at fair value	$	—			$	—			$	298			$	298

Rollforward of Contingent Consideration

The following table provides a rollforward of the contingent consideration related to previous business acquisitions. See Note 2, “Business Acquisitions and Divestiture”.

	Fiscal Year
	2018				2017
	(in thousands)
Beginning balance	$	298			$	3,621
Additions	3,315				296
Payments	—				(3,606		)
Total gains or losses (realized/unrealized):
Foreign currency translation	(298		)		(13		)
Reversal of previously recorded contingent liability and change in fair value	(282		)		—
Ending balance	$	3,033			$	298

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- References

No definition available.

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- Definition

Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19207-110258

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19279-110258

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- Definition

Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=99377789&loc=d3e19190-110258

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