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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 30, 2017
Accounting Policies [Abstract] |
Schedule of Cash, Cash Equivalents and Investments | Cash, cash equivalents, and investments consisted of the following (in thousands):
| December 30, 2017 |  | December 31, 2016
| Cash and cash equivalents |  | Short-term investments |  | Long-term investments |  | Cash and cash equivalents |  | Short-term investments |  | Long-term investments
Available-for-sale securities: |  |  |  |  |  |  |  |  |  |  |
Debt securities | — |  |  | 2,015 |  |  | 10,479 |  |  | — |  |  | 2,252 |  |  | 10,033 |
Cash and money market accounts | 23,348 |  |  | — |  |  | — |  |  | 36,312 |  |  | — |  |  | — |
Total | $ | 23,348 |  |  | $ | 2,015 |  |  | $ | 10,479 |  |  | $ | 36,312 |  |  | $ | 2,252 |  |  | $ | 10,033 |
The following table summarizes the amortized cost basis of the debt securities (in thousands):
| December 30, 2017 |  | December 31, 2016
Amortized cost basis of debt securities | $ | 12,660 |  |  | $ | 12,445 |
Allowance for Doubtful Accounts | The following table summarizes the change in the allowance for doubtful accounts (in thousands):
|  | Balance at beginning of period |  | Adjustments to Allowance |  | Amounts written off, net of recoveries and other adjustments |  | Divestitures |  | Balance at end of period
Year ended December 30, 2017 |  | $ | 2,140 |  |  | $ | 846 |  |  | $ | 1,082 |  |  | $ | — |  |  | $ | 1,904 |
Year ended December 31, 2016 |  | $ | 4,287 |  |  | $ | (357 | ) |  | $ | 1,598 |  |  | $ | 192 |  |  | $ | 2,140 |
Year ended January 2, 2016 |  | $ | 5,096 |  |  | $ | 1,394 |  |  | $ | 2,203 |  |  | $ | — |  |  | $ | 4,287 |
Schedule Of Inventory Current Table |
(In thousands) | December 30, 2017 |  | December 31, 2016
Finished products | $ | 101,715 |  |  | $ | 71,223 |
Materials and work in process | 81,202 |  |  | 71,375 |
LIFO allowance | (27,234 | ) |  | (24,160 | )
| $ | 155,683 |  |  | $ | 118,438 |
Schedule of Property, Plant and Equipment | Total depreciation expense was as follows (in thousands):
| 2017 |  |  | 2016 |  |  | 2015 |
Depreciation expense | $ | 56,494 |  |  | $ | 57,171 |  |  | $ | 46,512 |
Schedule of Accounts Payable and Accrued Liabilities | Accounts payable and accrued expenses are reflected in the Consolidated Balance Sheets and were as follows (in thousands):
| December 30, 2017 |  | December 31, 2016
Trade accounts payable | $ | 235,577 |  |  | $ | 201,810 |
Compensation | 32,582 |  |  | 47,280 |
Profit sharing and retirement expense | 30,884 |  |  | 32,335 |
Marketing expenses | 41,751 |  |  | 41,963 |
Freight | 13,121 |  |  | 14,251 |
Other accrued expenses | 96,213 |  |  | 87,407 |
| $ | 450,128 |  |  | $ | 425,046 |
Schedule of Product Warranties | Activity associated with warranty obligations was as follows (in thousands):
| 2017 |  |  | 2016 |  |  | 2015 |
Balance at beginning of period | $ | 15,250 |  |  | $ | 16,227 |  |  | $ | 16,719 |
Accruals settled from divestiture | — |  |  | (538 | ) |  | — |
Accruals for warranties issued during period | 20,075 |  |  | 20,055 |  |  | 19,995 |
Adjustments related to pre-existing warranties | 194 |  |  | 604 |  |  | (334 | )
Settlements made during the period | (20,131 | ) |  | (21,098 | ) |  | (20,153 | )
Balance at end of period | $ | 15,388 |  |  | $ | 15,250 |  |  | $ | 16,227 |
The following table summarizes when these estimated settlements are expected to be paid (in thousands):
| December 30, 2017 |  | December 31, 2016
Current - in the next twelve months | $ | 9,524 |  |  | $ | 6,959 |
Long-term - beyond one year | 5,864 |  |  | 8,291 |
| $ | 15,388 |  |  | $ | 15,250 |
Schedule of Product Development Expense | The amounts charged against income and recorded in "Selling and administrative expenses" on the Consolidated Statements of Comprehensive Income were as follows (in thousands):
| 2017 |  |  | 2016 |  |  | 2015 |
Product development costs | $ | 31,846 |  |  | $ | 28,089 |  |  | $ | 31,103 |
Schedule of Freight Expense | Freight expense on shipments to customers were recorded in "Selling and administrative expenses" on the Consolidated Statements of Comprehensive Income as follows (in thousands):
| 2017 |  |  | 2016 |  |  | 2015 |
Freight expense | $ | 119,096 |  |  | $ | 115,157 |  |  | $ | 133,384 |
Schedule of Earnings Per Share, Basic and Diluted | The following table reconciles the numerators and denominators used in the calculation of basic and diluted earnings per share ("EPS") (in thousands, except per share data):
| 2017 |  |  | 2016 |  |  | 2015 |
Numerator: |  |  |  |  |  |
Numerator for both basic and diluted EPS attributable to HNI Corporation net income | $ | 89,795 |  |  | $ | 85,577 |  |  | $ | 105,436 |
Denominators: |  |  |  |  |
Denominator for basic EPS weighted- average common shares outstanding | 43,839 |  |  | 44,414 |  |  | 44,285 |
Potentially dilutive shares from stock-based compensation plans | 1,001 |  |  | 1,088 |  |  | 1,156 |
Denominator for diluted EPS | 44,840 |  |  | 45,502 |  |  | 45,441 |
Earnings per share – basic | $ | 2.05 |  |  | $ | 1.93 |  |  | $ | 2.38 |
Earnings per share – diluted | $ | 2.00 |  |  | $ | 1.88 |  |  | $ | 2.32 |
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share | The weighted-average common stock equivalents presented above do not include the effect of the common stock equivalents in the table below because their inclusion would be anti-dilutive.
| 2017 |  |  | 2016 |  |  | 2015 |
Common stock equivalents excluded because their inclusion would be anti-dilutive | 809,420 |  |  | 416,142 |  |  | 493,202 |
Schedule of Insurance Reserves | The general, auto, product, and workers’ compensation liabilities are managed using a wholly-owned insurance captive and the related liabilities are included in the Consolidated Balance Sheets as follows (in thousands):
| December 30, 2017 |  | December 31, 2016
General, auto, product, and workers' compensation liabilities | $ | 27,591 |  |  | $ | 26,526 |

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