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INCOME TAXES (Tables) | 12 Months Ended
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Dec. 27, 2019
INCOME TAXES |
Schedule of provision for income taxes |
|  | Fiscal Year |
|  | 2019 |  | 2018 |  | 2017 |
|  | (in thousands) |
Current federal taxes |  | $ | (548) |  | $ | 3,632 |  | $ | 635 |
Current state taxes |  |  | 551 |  |  | 1,389 |  |  | 306 |
Deferred federal taxes |  |  | (159) |  |  | (2,539) |  |  | 431 |
Deferred state taxes |  |  | (29) |  |  | (351) |  |  | 190 |
|  | $ | (185) |  | $ | 2,131 |  | $ | 1,562 |
Schedule of sources and tax effects of the differences |
|  | 2019 |  | 2018 |  | 2017 |
|  | (in thousands) |
Computed “expected” federal income tax expense |  | $ | 977 |  | $ | 2,554 |  | $ | 4,655 |
Permanent differences |  |  | 163 |  |  | 77 |  |  | (61) |
Nondeductible Executive Compensation |  |  | 688 |  |  | — |  |  | — |
Stock options and disqualifying dispositions |  |  | (731) |  |  | (354) |  |  | (1,629) |
Tax Act - federal rate change |  |  | — |  |  | — |  |  | (1,277) |
Energy efficient building deduction |  |  | (1,291) |  |  | (919) |  |  | — |
Current and deferred state income tax expense, net of federal benefit |  |  | 466 |  |  | 815 |  |  | 287 |
Change in valuation allowances on deferred tax assets |  |  | — |  |  | — |  |  | 15 |
Federal deferred tax adjustments |  |  | 231 |  |  | 220 |  |  | (441) |
Adjustment for uncertain tax positions |  |  | (282) |  |  | 61 |  |  | 363 |
Research and development tax credit |  |  | (510) |  |  | (313) |  |  | (188) |
Adjustment to prior earn-out liability |  |  | — |  |  | (198) |  |  | — |
Non-deductible transaction expenses |  |  | — |  |  | 203 |  |  | — |
Other |  |  | 27 |  |  | (15) |  |  | (162) |
True up income tax accounts |  |  | 77 |  |  | — |  |  | — |
|  | $ | (185) |  | $ | 2,131 |  | $ | 1,562 |
Schedule of the tax effects of temporary differences that give rise to significant portions of the net deferred tax assets and liabilities |
|  | December 27, |  | December 28,
|  | 2019 |  | 2018
|  | (in thousands)
Deferred tax assets: |  |  |  |  |  |
Accounts receivable allowance |  | $ | 315 |  | $ | 122
Other accrued liabilities |  |  | 2,124 |  |  | 2,714
Federal and state net operating losses |  |  | 18,717 |  |  | 20,569
Lease liability |  |  | 6,467 |  |  | —
Stock compensation |  |  | 3,381 |  |  | 2,167
Adjustments to fair value of assets |  |  | 79 |  |  | 733
Other |  |  | 622 |  |  | 173
|  |  | 31,705 |  |  | 26,478
Valuation allowance |  |  | (86) |  |  | (86)
Net deferred tax assets |  | $ | 31,619 |  | $ | 26,392
Deferred tax liabilities: |  |  |  |  |  |
Deferred revenue |  | $ | (5,031) |  | $ | (5,702)
Fixed assets |  |  | (618) |  |  | (116)
Intangible assets |  |  | (10,077) |  |  | (8,041)
Lease right-of-use assets |  |  | (6,127) |  |  | —
Other |  |  | (454) |  |  | (212)
|  |  | (22,307) |  |  | (14,071)
Net deferred tax asset |  | $ | 9,312 |  | $ | 12,321
Schedule of uncertain tax positions |
|  | Amount
|  | (in thousands)
Balance as of December 28, 2018 |  | $ | 424
Additions based on tax positions related to the current year |  |  | —
Additions for tax positions of prior years |  |  | 5
Reductions for tax positions related to the current year |  |  | —
Reductions for tax positions of prior years |  |  | (287)
Balance as of December 27, 2019 |  | $ | 142

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- Definition Tabular disclosure of unrecognized tax benefits for which a material change is reasonably possible in the next twelve months, typically including the nature of the uncertainty, the event(s) that could cause a material change, and an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made. An unrecognized tax benefit is the difference between a tax position taken in a tax return and the amounts recognized in the financial statements for which it is more likely than not, based on the technical merits of the position, that the tax position will not be sustained upon examination. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32718-109319 + Details
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