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COMMITMENTS (Details) (USD $) | 12 Months Ended
--- | ---
Dec. 27, 2013 | Dec. 28, 2012 | Dec. 30, 2011
Future minimum rental payments under capital leases |  |  |
2014 | $ 159,000 |  |
2015 | 86,000 |  |
2016 | 24,000 |  |
Total future minimum lease payments | 269,000 |  |
Amount representing maintenance | (48,000) |  |
Amount representing interest | (7,000) |  |
Interest rate, minimum (as a percent) | 3.25% |  |
Interest rate, maximum (as a percent) | 3.75% |  |
Present value of net minimum lease payments under capital leases | 214,000 |  |
Less current portion | 129,000 | 152,000 |
Capital lease noncurrent | 85,000 | 124,000 |
Future minimum rental payments under non-cancelable operating leases |  |  |
2014 | 2,848,000 |  |
2015 | 1,017,000 |  |
2016 | 124,000 |  |
Total future minimum lease payments | 3,989,000 |  |
Operating leases rental income or expense |  |  |
Rent expense and related charges for common area maintenance for all facility operating leases | 3,405,000 | 3,615,000 | 3,627,000
Reconciliation of the liability for lease abandonment (recovery) expense |  |  |
Liability for abandoned leases as of the beginning of the year | 162,000 | 327,000 |
Lease abandonment expense, net | 30,000 | 26,000 | 2,000
Lease payments on abandoned leases, net of sublease payments | (189,000) | (238,000) |
Other | 119,000 | 47,000 |
Liability for abandoned leases as of the end of the year | 122,000 | 162,000 | 327,000
Employee Benefit Plans |  |  |
Maximum employee contribution as a percentage of compensation under 401 (k) Plan | 50.00% |  |
Matching contributions by the company under 401(k) Plan | 507,000 | 248,000 | 219,000
Bonus expense under discretionary bonus plan | 262,000 | 258,000 | 1,602,000
Bonus expense included in accrued liabilities as of the balance sheet date | 31,000 | 52,000 |
Post Employment Health Benefits |  |  |
Unamortized compensation cost | 0 |  |
Present value of expected payments for health insurance coverage | $ 137,000 | $ 143,000 |

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- Definition Amount equal to the present value (the principal) at the beginning of the lease term of minimum lease payments during the lease term (excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, together with any profit thereon) net of payments or other amounts applied to the principal, through the balance sheet date and due to be paid more than one year (or one operating cycle, if longer) after the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 22 -Article 5 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6455398&loc=d3e45280-112737 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 840 -SubTopic 30 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6455314&loc=d3e45023-112735 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.22) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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