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Comprehensive Income | 12 Months Ended
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Jan. 02, 2016
Comprehensive Income [Abstract] |
COMPREHENSIVE INCOME | COMPREHENSIVE INCOME The Company follows FASB authoritative guidance for reporting and presentation of comprehensive income or loss and its components. Other comprehensive income (loss) is derived from adjustments that reflect pension adjustments, natural gas derivative adjustments, corn option adjustments, foreign currency translation adjustments and interest rate swap derivative adjustments. The components of other comprehensive income (loss) and the related tax impacts for the years ended January 2, 2016, January 3, 2015 and December 28, 2013 are as follows (in thousands):
| Before-Tax |  | Tax (Expense) |  | Net-of-Tax
| Amount |  | or Benefit |  | Amount
Year Ended December 28, 2013 |  |  |  |  |
Defined Benefit Pension Plans |  |  |  |  |
Actuarial (loss)/gain recognized | $ | 18,773 |  |  | $ | (6,904 | ) |  | $ | 11,869 |
Amortization of actuarial loss | 5,202 |  |  | (2,018 | ) |  | 3,184 |
Amortization of prior service costs | 142 |  |  | (55 | ) |  | 87 |
Total defined benefit pension plans | 24,117 |  |  | (8,977 | ) |  | 15,140 |
Natural gas swap derivatives |  |  |  |  |
Loss/(gain) reclassified to net income | (41 | ) |  | 16 |  |  | (25 | )
Gain/(loss) recognized in other comprehensive income (loss) | 248 |  |  | (96 | ) |  | 152 |
Total natural gas derivatives | 207 |  |  | (80 | ) |  | 127 |
Corn option derivatives |  |  |  |  |
Loss/(gain) reclassified to net income | (5,486 | ) |  | 2,129 |  |  | (3,357 | )
Gain/(loss) recognized in other comprehensive income (loss) | 7,350 |  |  | (2,852 | ) |  | 4,498 |
Total corn options | 1,864 |  |  | (723 | ) |  | 1,141 |
Foreign currency translation |  |  |  |  |
Other comprehensive income/(loss) | (14,502 | ) |  | — |  |  | (14,502 | )
Other comprehensive income/(loss) | $ | 11,686 |  |  | $ | (9,780 | ) |  | $ | 1,906 |
Year Ended January 3, 2015 |  |  |  |  |
Defined Benefit Pension Plans |  |  |  |  |
Actuarial (loss)/gain recognized | $ | (34,547 | ) |  | $ | 12,001 |  |  | $ | (22,546 | )
Amortization of actuarial loss | 2,078 |  |  | (806 | ) |  | 1,272 |
Actuarial prior service cost recognized | 1,140 |  |  | (261 | ) |  | 879 |
Amortization of prior service costs | 23 |  |  | (9 | ) |  | 14 |
Total defined benefit pension plans | (31,306 | ) |  | 10,925 |  |  | (20,381 | )
Natural gas swap derivatives |  |  |  |  |
Loss/(gain) reclassified to net income | (196 | ) |  | 76 |  |  | (120 | )
Gain/(loss) recognized in other comprehensive income (loss) | 11 |  |  | (4 | ) |  | 7 |
Total natural gas derivatives | (185 | ) |  | 72 |  |  | (113 | )
Corn option derivatives |  |  |  |  |
Loss/(gain) reclassified to net income | (3,868 | ) |  | 1,501 |  |  | (2,367 | )
Gain/(Loss) recognized in other comprehensive income | 1,812 |  |  | (704 | ) |  | 1,108 |
Total corn options | (2,056 | ) |  | 797 |  |  | (1,259 | )
Foreign currency translation | (119,684 | ) |  | — |  |  | (119,684 | )
Other comprehensive income/(loss) | $ | (153,231 | ) |  | $ | 11,794 |  |  | $ | (141,437 | )
Year Ended January 2, 2016 |  |  |  |  |
Defined Benefit Pension Plans |  |  |  |  |
Actuarial (loss)/gain recognized | $ | (3,822 | ) |  | $ | 1,499 |  |  | $ | (2,323 | )
Amortization of actuarial loss | 5,101 |  |  | (1,986 | ) |  | 3,115 |
Amortization of prior service costs | (67 | ) |  | 36 |  |  | (31 | )
Amortization of curtailment | (1,181 | ) |  | 328 |  |  | (853 | )
Amortization of settlement | 5,291 |  |  | (1,468 | ) |  | 3,823 |
Other | 471 |  |  | — |  |  | 471 |
Total defined benefit pension plans | 5,793 |  |  | (1,591 | ) |  | 4,202 |
Corn option derivatives |  |  |  |  |
Loss/(gain) reclassified to net income | (1,517 | ) |  | 589 |  |  | (928 | )
Gain/(Loss) recognized in other comprehensive income | 4,405 |  |  | (1,710 | ) |  | 2,695 |
Total corn options | 2,888 |  |  | (1,121 | ) |  | 1,767 |
Foreign currency translation | (162,436 | ) |  | — |  |  | (162,436 | )
Other comprehensive income/(loss) | $ | (153,755 | ) |  | $ | (2,712 | ) |  | $ | (156,467 | )
| Fiscal Year Ended |
| January 2, 2016 | January 3, 2015 | December 28, 2013 | Statement of Operations Classification
Derivative instruments |  |  |  |
Natural gas swap derivatives | $ | — |  | $ | 196 |  | $ | 41 |  | Cost of sales and operating expenses
Corn option derivatives | 1,517 |  | 3,868 |  | 5,486 |  | Cost of sales and operating expenses
Interest rate swap derivatives | — |  | — |  | — |  | Interest expense
| 1,517 |  | 4,064 |  | 5,527 |  | Total before tax
| (589 | ) | (1,577 | ) | (2,145 | ) | Income taxes
| 928 |  | 2,487 |  | 3,382 |  | Net of tax
Defined benefit pension plans |  |  |  |
Amortization of prior service cost | $ | 67 |  | $ | (23 | ) | $ | (142 | ) | (a)
Amortization of actuarial loss | (5,101 | ) | (2,078 | ) | (5,202 | ) | (a)
Amortization of curtailment | 1,181 |  | — |  | — |  | (a)
Amortization of settlement | (5,291 | ) | — |  | — |  | (a)
| (9,144 | ) | (2,101 | ) | (5,344 | ) | Total before tax
| 3,090 |  | 815 |  | 2,073 |  | Income taxes
| (6,054 | ) | (1,286 | ) | (3,271 | ) | Net of tax
Total reclassifications | $ | (5,126 | ) | $ | 1,201 |  | $ | 111 |  | Net of tax
(a) | These items are included in the computation of net periodic pension cost. See Note 15 Employee Benefit Plans for additional information.
The following table presents changes in each component of accumulated comprehensive income (loss) as of January 2, 2016 as follows (in thousands):
|  | Fiscal Year Ended January 2, 2016
|  | Foreign Currency | Derivative | Defined Benefit |
|  | Translation | Instruments | Pension Plans | Total
Accumulated Other Comprehensive Income/(loss) January 3, 2015, attributable to Darling, net of tax |  | $ | (140,386 | ) | $ | 76 |  | $ | (36,750 | ) | $ | (177,060 | )
Other comprehensive gain before reclassifications |  | (162,436 | ) | 2,695 |  | — |  | (159,741 | )
Amounts reclassified from accumulated other comprehensive income/(loss) |  | — |  | (928 | ) | 4,202 |  | 3,274 |
Net current-period other comprehensive income |  | (162,436 | ) | 1,767 |  | 4,202 |  | (156,467 | )
Noncontrolling interest |  | 2,391 |  | — |  | — |  | 2,391 |
Accumulated Other Comprehensive Income/(loss) January 2, 2016, attributable to Darling, net of tax |  | $ | (305,213 | ) | $ | 1,843 |  | $ | (32,548 | ) | $ | (335,918 | )

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- Definition The entire disclosure for comprehensive income, which includes, but is not limited to, 1) the amount of income tax expense or benefit allocated to each component of other comprehensive income, including reclassification adjustments, 2) the reclassification adjustments for each classification of other comprehensive income and 3) the ending accumulated balances for each component of comprehensive income. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e689-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=36458714&loc=SL7669619-108580 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e640-108580 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 17 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e716-108580 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e709-108580 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e637-108580 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 14 -URI http://asc.fasb.org/extlink&oid=36458714&loc=d3e681-108580 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Reclassification Adjustments -URI http://asc.fasb.org/extlink&oid=6522872 + Details
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