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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
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

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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

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

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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.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

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-Paragraph 12

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