XML 19 R33.htm IDEA: XBRL DOCUMENT
v2.4.0.8

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Dec. 27, 2013
INCOME TAXES |
Schedule of provision (benefit) for income taxes |
|  | Fiscal Year |
--- | --- | --- | ---
|  | 2013 |  | 2012 |  | 2011 |
Current federal taxes (benefit) |  | $ | 88,000 |  | $ | 88,000 |  | $ | (22,000 | )
Current state taxes |  |  | 44,000 |  |  | 77,000 |  |  | 58,000 |
Deferred federal taxes (benefit) |  |  | — |  |  | (1,830,000 | ) |  | 1,064,000 |
Deferred state taxes (benefit) |  |  | — |  |  | (418,000 | ) |  | 400,000 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  | $ | 132,000 |  | $ | (2,083,000 | ) | $ | 1,500,000 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Schedule of sources and tax effects of the differences |
|  | 2013 |  | 2012 |  | 2011 |
--- | --- | --- | --- | --- | --- | --- | ---
Computed "expected" federal income tax expense (benefit) |  | $ | 940,000 |  | $ | (6,590,000 | ) | $ | 1,132,000 |
Permanent differences |  |  | 93,000 |  |  | 93,000 |  |  | 88,000 |
Current and deferred state income tax (benefit) expense, net of federal benefit |  |  | (19,000 | ) |  | (1,081,000 | ) |  | 302,000 |
Change in valuation allowances on deferred tax assets |  |  | (897,000 | ) |  | 5,473,000 |  |  | — |
Other |  |  | 15,000 |  |  | 22,000 |  |  | (22,000 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  | $ | 132,000 |  | $ | (2,083,000 | ) | $ | 1,500,000 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Schedule of the tax effects of temporary differences that give rise to significant portions of the net deferred tax assets and liabilities |
|  | December 27, 2013 |  | December 28, 2012 |  | December 30, 2011 |
--- | --- | --- | --- | --- | --- | --- | ---
Current deferred tax assets: |  |  |  |  |  |  |  |  |  |
Accounts receivable allowance |  | $ | 156,000 |  | $ | 119,000 |  | $ | 171,000 |
Other accrued liabilities |  |  | 764,000 |  |  | 866,000 |  |  | 895,000 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  |  | 920,000 |  |  | 985,000 |  |  | 1,066,000 |
Valuation allowance |  |  | (483,000 | ) |  | (570,000 | ) |  | — |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax assets |  |  | 437,000 |  |  | 415,000 |  |  | 1,066,000 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Current deferred tax liabilities: |  |  |  |  |  |  |  |  |  |
Deferred revenue |  |  | (4,125,000 | ) |  | (3,867,000 | ) |  | (8,353,000 | )
Other |  |  | — |  |  | — |  |  | (62,000 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  |  | (4,125,000 | ) |  | (3,867,000 | ) |  | (8,415,000 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net current deferred tax liability |  | $ | (3,688,000 | ) | $ | (3,452,000 | ) | $ | (7,349,000 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Deferred tax assets, net of current portion: |  |  |  |  |  |  |  |  |  |
Federal and state net operating losses |  | $ | 3,157,000 |  | $ | 3,370,000 |  | $ | 5,680,000 |
Intangible assets |  |  | 4,571,000 |  |  | 4,962,000 |  |  | — |
Other |  |  | 64,000 |  |  | 143,000 |  |  | 72,000 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  |  | 7,792,000 |  |  | 8,475,000 |  |  | 5,752,000 |
Valuation allowance |  |  | (4,093,000 | ) |  | (4,903,000 | ) |  | — |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax assets |  |  | 3,699,000 |  |  | 3,572,000 |  |  | 5,752,000 |
Deferred tax liabilities, net of current portion: |  |  |  |  |  |  |  |  |  |
Goodwill amortization |  |  | — |  |  | — |  |  | (460,000 | )
Fixed assets |  |  | (11,000 | ) |  | (67,000 | ) |  | (83,000 | )
Other |  |  | 0 |  |  | (53,000 | ) |  | (109,000 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net non-current deferred tax assets |  | $ | 3,688,000 |  | $ | 3,452,000 |  | $ | 5,100,000 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration