XML 48 R43.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 28, 2013
Income Tax Disclosure [Abstract] |
Income before provision for income taxes | Income (loss) before provision for income taxes consists of the following (in thousands):
| Years Ended
| December 28, 2013 |  | December 29, 2012 |  | December 31, 2011
Domestic | $ | (26,447 | ) |  | $ | 1,887 |  |  | $ | 41,773 |
Foreign | 2,882 |  |  | 2,732 |  |  | 2,811 |
Income (loss) before income taxes | $ | (23,565 | ) |  | $ | 4,619 |  |  | $ | 44,584 |
Provision (benefit) for income taxes | The provision (benefit) for income taxes consists of the following (in thousands):
| Years Ended
| December 28, 2013 |  | December 29, 2012 |  | December 31, 2011
Current: |  |  |  |  |
Federal | $ | 119 |  |  | $ | (2,403 | ) |  | $ | 11,059 |
State | 5 |  |  | (492 | ) |  | 1,048 |
Foreign | 933 |  |  | 270 |  |  | 354 |
Total current | 1,057 |  |  | (2,625 | ) |  | 12,461 |
Deferred: |  |  |  |  |
Federal | (10,686 | ) |  | 1,753 |  |  | 2,366 |
State | (325 | ) |  | 379 |  |  | (158 | )
Foreign | 535 |  |  | 647 |  |  | 1,230 |
Total deferred | (10,476 | ) |  | 2,779 |  |  | 3,438 |
Provision (benefit) for income taxes | $ | (9,419 | ) |  | $ | 154 |  |  | $ | 15,899 |
Components of deferred tax assets and liabilities | Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):
| At
| December 28, 2013 |  | December 29, 2012
Deferred tax assets: |  |  |
Reserves and accruals | $ | 10,592 |  |  | $ | 7,682 |
Deferred revenue | 1,614 |  |  | 1,714 |
Shared based compensation | 3,789 |  |  | 3,129 |
Tax credit carry-forwards | 6,591 |  |  | 1,510 |
Net operating losses | 10,220 |  |  | 10,830 |
Depreciation & amortization | 3,241 |  |  | 3,273 |
Other | 966 |  |  | 945 |
Total deferred tax assets | 37,013 |  |  | 29,083 |
Less: Valuation allowance | (11,665 | ) |  | (10,229 | )
Total deferred tax assets net of valuation allowance | 25,348 |  |  | 18,854 |
Deferred tax liabilities: |  |  |
Depreciation & amortization | (5,567 | ) |  | (5,797 | )
Other | (926 | ) |  | (793 | )
Total deferred tax liabilities | (6,493 | ) |  | (6,590 | )
Net deferred tax assets | $ | 18,855 |  |  | $ | 12,264 |
Statutory federal income tax rate reconciliation | Differences between income taxes computed by applying the statutory federal income tax rate to income (loss) before income taxes and the provision (benefit) for income taxes consist of the following (in thousands):
| Years Ended
| December 28, 2013 |  | December 29, 2012 |  | December 31, 2011
Income taxes computed at U.S. statutory rate | $ | (8,247 | ) |  | $ | 1,616 |  |  | $ | 15,604 |
State income taxes | (324 | ) |  | (116 | ) |  | 636 |
Foreign tax rate differential | 9 |  |  | (275 | ) |  | 907 |
Change in valuation allowance | — |  |  | — |  |  | 17 |
Domestic production activities deduction | — |  |  | (17 | ) |  | (1,033 | )
Tax credits | (1,377 | ) |  | — |  |  | (601 | )
Benefit of tax elections | — |  |  | (1,309 | ) |  | — |
Liabilities for uncertain tax positions | 111 |  |  | 66 |  |  | 153 |
Other, net | 409 |  |  | 189 |  |  | 216 |
Provision (benefit) for income taxes | $ | (9,419 | ) |  | $ | 154 |  |  | $ | 15,899 |
Unrecognized tax benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
| Years Ended
| December 28, 2013 |  | December 29, 2012 |  | December 31, 2011
Unrecognized tax benefits - beginning of the period | $ | 3,464 |  |  | $ | 3,599 |  |  | $ | 3,370 |
Foreign currency movements | — |  |  | — |  |  | — |
Gross increases-tax positions in prior period | 305 |  |  | — |  |  | 154 |
Gross decreases-tax positions in prior period | — |  |  | (183 | ) |  | — |
Gross increases-current-period tax positions | 688 |  |  | 265 |  |  | 622 |
Lapse of statute of limitations | (21 | ) |  | (217 | ) |  | (547 | )
Unrecognized tax benefits - end of the period | $ | 4,436 |  |  | $ | 3,464 |  |  | $ | 3,599 |

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=32707879&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration