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INCOME TAXES (Tables)

12 Months Ended

Dec. 28, 2016

Income Tax Disclosure [Abstract]

Schedule of Income before Income Tax, Domestic and Foreign

The components of income before income taxes are follows:

	2016				2015				2014
Domestic	$	20,623			$	244			$	(3,007	)
Foreign	7,873				6,184				5,787
Income before income taxes	$	28,496			$	6,428			$	2,780

Schedule of Components of Income Tax Expense

The components of income tax expense are as follows:

			2016				2015				2014
Current income taxes:
	Federal		$	3,767			$	2,474			$	—
	State and local		2,439				1,131				194
	Foreign		667				433				561
	Total current income taxes		6,873				4,038				755
Deferred income taxes:
	Federal		(48		)		(267		)		—
	State and local		(475		)		(467		)		(93		)
	Total deferred income taxes		(523		)		(734		)		(93		)
Income tax expense			$	6,350			$	3,304			$	662

Reconciliation of income tax expense, US income tax rate

econciliations of income tax expense computed at the U.S. federal statutory income tax rate to the recognized income tax expense and the U.S. statutory income tax rate to our effective tax rates are as follows:

		2016						2015						2014
Expected U.S. federal income taxes at statutory rate		$	9,689		34.0	%		$	2,186		34.0	%		$	945		34.0	%
State and local income taxes, net of federal benefit		1,461			5.1	%		663			10.3	%		101			3.6	%
Foreign withholding taxes		667			2.3	%		433			6.7	%		561			20.2	%
Non-deductible expenses		25			0.1	%		653			10.2	%		—			—	%
Tax credits		(779		)	(2.7	)%		(141		)	(2.2	)%		—			—	%
Rate change impact		(1,353		)	(4.7	)%		—			—	%		—			—	%
Non-controlling interest		(3,765		)	(13.2	)%		(490		)	(7.6	)%		—			—	%
LLC flow-through structure		—			—	%		—			—	%		(976		)	(35.1	)%
Other		405			1.4	%		—			—	%		31			1.1	%
Income tax expense		$	6,350		22.3	%		$	3,304		51.4	%		$	662		23.8	%

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities are as follows:

			December 28 2016				December 30 2015
Deferred tax assets:
	Investment in partnership		$	209,648			$	154,649
	Tax Receivable Agreement		110,022				69,513
	Deferred rent		561				492
	Deferred revenue		53				63
	Stock-based compensation		331				218
	Net operating loss carryforwards		7,338				334
	Tax credits		1,084				—
	Other assets		108				159
	Total gross deferred tax assets		329,145				225,428
Valuation allowance			(15,568		)		(23,155		)
Total deferred tax assets, net of valuation allowance			313,577				202,273
Deferred tax liabilities:
	Property and equipment		(370		)		(316		)
	Total gross deferred tax liabilities		(370		)		(316		)
Net deferred tax assets			$	313,207			$	201,957

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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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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-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
-Section 50
-Paragraph 12
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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
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