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INCOME TAXES (Tables)

12 Months Ended

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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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.

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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.

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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.

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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.

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