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Income Taxes (Tables)

12 Months Ended

Dec. 26, 2015

Income Tax Disclosure [Abstract]

Income (loss) before provision for income taxes

Income (loss) before provision for income taxes consists of the following (in thousands):

		Years Ended
		December 26, 2015				December 27, 2014				December 28, 2013
Domestic		$	178			$	(15,691	)		$	(26,447	)
Foreign			5,390				4,070				2,882
Income (loss) before income taxes		$	5,568			$	(11,621	)		$	(23,565	)

Provision (benefit) for income taxes

The provision (benefit) for income taxes consists of the following (in thousands):

		Years Ended
		December 26, 2015				December 27, 2014				December 28, 2013
Current:
Federal		$	148			$	358			$	119
State			3				(151	)			5
Foreign			2,266				1,327				933
			2,417				1,534				1,057
Deferred:
Federal			190				17,368				(10,686	)
State			3				550				(325	)
Foreign			53				45				535
			246				17,963				(10,476	)
Provision (benefit) for income taxes		$	2,663			$	19,497			$	(9,419	)

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 26, 2015				December 27, 2014
Deferred tax assets:
Reserves and accruals		$	13,712			$	10,744
Deferred revenue			1,154				1,370
Shared based compensation			3,856				4,030
Tax credit carry-forwards			8,658				8,122
Net operating losses			13,218				14,695
Depreciation & amortization			366				2,750
Other			94				372
Total deferred tax assets			41,058				42,083
Less: Valuation allowance			(36,786	)			(35,835	)
Total deferred tax assets net of valuation allowance			4,272				6,248
Deferred tax liabilities:
Depreciation & amortization			(2,537	)			(4,020	)
Other			(1,137	)			(1,485	)
Total deferred tax liabilities			(3,674	)			(5,505	)
Net deferred tax assets		$	598			$	743

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 26, 2015				December 27, 2014				December 28, 2013
Income taxes computed at U.S. statutory rate		$	1,949			$	(4,067	)		$	(8,247	)
State income taxes			28				(109	)			147
Foreign tax rate differential			342				777				479
Change in valuation allowance			1,648				23,894				—
Non-deductible Equity Compensation			311				242				210
Tax credits			(1,834	)			(2,187	)			(2,103	)
Liabilities for uncertain tax positions			74				118				111
Other, net			145				829				(16	)
Provision (benefit) for income taxes		$	2,663			$	19,497			$	(9,419	)

Reconciliation of unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

		Rollforward Table (at Gross): As of
		December 26, 2015				December 27, 2014				December 28, 2013
Unrecognized tax benefits - beginning of the period		$	6,442			$	4,436			$	3,464
Gross increases-tax positions in prior period			127				655				305
Gross decreases-tax positions in prior period			(306	)			(123	)			—
Gross increases-current-period tax positions			698				1,541				688
Lapse of statute of limitations			—				(67	)			(21	)
Unrecognized tax benefits - end of the period		$	6,961			$	6,442			$	4,436

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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.

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-Section 50
-Paragraph 2
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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.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
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Tabular disclosure of the change in unrecognized tax benefits.

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-SubTopic 10
-Section 55
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-URI http://asc.fasb.org/extlink&oid=51663037&loc=d3e36027-109320

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