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Income Taxes Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2016
Income Tax Disclosure [Abstract] |
Schedule of Income before Income Tax, Domestic and Foreign | U.S. and foreign income from operations before income taxes are as follows (in thousands):
| December 31, 2016 |  | January 2, 2016 |  | January 3, 2015
United States | $ | 48,869 |  |  | $ | 50,473 |  |  | $ | 58,972 |
Foreign | 73,670 |  |  | 48,307 |  |  | 22,480 |
Income from operations before income taxes | $ | 122,539 |  |  | $ | 98,780 |  |  | $ | 81,452 |
Schedule of Components of Income Tax Expense (Benefit) | Income tax expense attributable to income from continuing operations before income taxes consists of the following (in thousands):
| December 31, 2016 |  | January 2, 2016 |  | January 3, 2015
Current: |  |  |  |  |
Federal | $ | 65 |  |  | $ | (21,775 | ) |  | $ | 1,134 |
State | (332 | ) |  | 411 |  |  | (884 | )
Foreign | 27,992 |  |  | 29,871 |  |  | 24,770 |
Total current | 27,725 |  |  | 8,507 |  |  | 25,020 |
Deferred: |  |  |  |  |  |  |
Federal | (8,056 | ) |  | 13,057 |  |  | 886 |
State | (649 | ) |  | (1,521 | ) |  | 1,235 |
Foreign | (3,705 | ) |  | (6,542 | ) |  | (14,000 | )
Total deferred | (12,410 | ) |  | 4,994 |  |  | (11,879 | )
| $ | 15,315 |  |  | $ | 13,501 |  |  | $ | 13,141 |
A reconciliation of the beginning and ending amounts of unrecognized tax benefits is as follows (in thousands):
| December 31, 2016 |  | January 2, 2016
Balance at beginning of Year | $ | 5,604 |  |  | $ | 8,130 |
Change in tax positions related to prior years | 99 |  |  | (1,953 | )
Expiration of the Statute of Limitations | (1,036 | ) |  | (573 | )
Balance at end of year | $ | 4,667 |  |  | $ | 5,604 |
Schedule of Effective Income Tax Rate Reconciliation | Income tax expense for the years ended December 31, 2016, January 2, 2016 and January 3, 2015, differed from the amount computed by applying the statutory U.S. federal income tax rate to income from continuing operations before income taxes as a result of the following (in thousands):
| December 31, 2016 |  | January 2, 2016 |  | January 3, 2015
Computed "expected" tax expense | $ | 42,888 |  |  | $ | 34,573 |  |  | $ | 28,508 |
Change in valuation allowance | 1,039 |  |  | 4,421 |  |  | 5,420 |
Deferred tax on unremitted foreign earnings | 2,546 |  |  | 4,848 |  |  | 1,956 |
Sub-Part F income | 6,159 |  |  | 4,923 |  |  | 3,786 |
Foreign rate differential | (9,982 | ) |  | (5,653 | ) |  | (9,754 | )
Biofuel tax incentives | (28,435 | ) |  | (28,143 | ) |  | (22,546 | )
Non-deductible transaction costs | — |  |  | — |  |  | 4,107 |
Other, net | 1,100 |  |  | (1,468 | ) |  | 1,664 |
| $ | 15,315 |  |  | $ | 13,501 |  |  | $ | 13,141 |
Schedule of Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 31, 2016 and January 2, 2016 are presented below (in thousands):
| December 31, 2016 |  | January 2, 2016
Deferred tax assets: |  |  |
Loss contingency reserves | $ | 11,998 |  |  | $ | 11,961 |
Employee benefits | 9,586 |  |  | 9,383 |
Pension liability | 18,200 |  |  | 17,714 |
Intangible assets amortization, including taxable goodwill | 2,317 |  |  | 2,947 |
Net operating losses | 119,602 |  |  | 99,534 |
Inventory | 8,523 |  |  | 7,934 |
Other | 13,583 |  |  | 16,621 |
Total gross deferred tax assets | 183,809 |  |  | 166,094 |
Less valuation allowance | (20,150 | ) |  | (22,209 | )
Net deferred tax assets | 163,659 |  |  | 143,885 |
Deferred tax liabilities: |  |  |
Intangible assets amortization, including taxable goodwill | (189,233 | ) |  | (182,748 | )
Property, plant and equipment depreciation | (207,729 | ) |  | (209,925 | )
Investment in DGD Joint Venture | (47,607 | ) |  | (46,239 | )
Tax on unremitted foreign earnings | (49,196 | ) |  | (48,106 | )
Other | (1,038 | ) |  | (1,196 | )
Total gross deferred tax liabilities | (494,803 | ) |  | (488,214 | )
Net deferred tax liability | $ | (331,144 | ) |  | $ | (344,329 | )
Amounts reported on Consolidated Balance Sheets: |  |  |
Non-current deferred tax asset | $ | 14,990 |  |  | $ | 16,352 |
Non-current deferred tax liability | (346,134 | ) |  | (360,681 | )
Net deferred tax liability | $ | (331,144 | ) |  | $ | (344,329 | )

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