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Fair Value Measurements (Tables)

9 Months Ended

Oct. 03, 2015

Fair Value Disclosures [Abstract]

Fair Value of Assets and Liabilities Measured on a Recurring Basis

The following table presents the fair value hierarchy for those assets and liabilities measured at fair value on a recurring basis:

		Fair Value as of October 3, 2015
(In thousands)		Level 1				Level 2				Level 3				Total
Assets:
Money market funds and time deposits		$	9,421			$	—			$	—			$	9,421
Banker's acceptance drafts (a)		$	—			$	6,470			$	—			$	6,470
Forward currency-exchange contracts		$	—			$	2,329			$	—			$	2,329
Liabilities:
Forward currency-exchange contracts		$	—			$	47			$	—			$	47
Interest rate swap agreements		$	—			$	295			$	—			$	295
Contingent consideration (b)		$	—			$	—			$	1,117			$	1,117

		Fair Value as of January 3, 2015
(In thousands)		Level 1				Level 2				Level 3				Total
Assets:
Money market funds and time deposits		$	9,264			$	—			$	—			$	9,264
Banker's acceptance drafts (a)		$	—			$	6,334			$	—			$	6,334
Forward currency-exchange contracts		$	—			$	775			$	—			$	775
Liabilities:
Forward currency-exchange contracts		$	—			$	12			$	—			$	12
Interest rate swap agreement		$	—			$	377			$	—			$	377
Contingent consideration (b)		$	—			$	—			$	1,133			$	1,133

(a) Included in accounts receivable in the accompanying condensed consolidated balance sheet.

(b) Included in other current liabilities in the accompanying condensed consolidated balance sheet.

Fair Value of Liabilities Measured on a Recurring Basis, Unobservable Input Reconciliation

The following table provides a rollforward of the fair value, as determined by Level 3 inputs, of the contingent consideration:

		Nine Months Ended   October 3, 2015
(In thousands)
Balance at beginning of period		$	1,133
Current period expense		71
Currency translation		(87		)
Balance at end of period		$	1,117

Carrying Value and Fair Value of Debt Obligations

The carrying value and fair value of the Company's long-term debt obligations are as follows:

		October 3, 2015								January 3, 2015
		Carrying Value				Fair Value				Carrying Value				Fair Value
(In thousands)
Long-term debt obligations		$	24,000			$	24,000			$	25,250			$	25,250

X

- Definition

Tabular disclosure of the fair value of financial instruments, including financial assets and financial liabilities, and the measurements of those instruments, assets, and liabilities.

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-Publisher FASB



-Name Accounting Standards Codification



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Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

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