XML 62 R35.htm IDEA: XBRL DOCUMENT v3.6.0.2

Income Taxes (Tables)

12 Months Ended

Dec. 30, 2016

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision (benefit) for income taxes consists of the following (in thousands):

		2016			2015			2014
Current tax provision:
U.S. federal (benefit)		$	—		$	—		$	3
State			18			12			15
Foreign			1,031			443			570
Total current provision			1,049			455			588
Deferred tax provision (benefit):
Foreign provision (benefit)			(1,364)			473			(841)
Total deferred provision (benefit)			(1,364)			473			(841)
Provision (benefit) for income taxes		$	(315)		$	928		$	(253)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

The provision (benefit) for income before taxes differs from the amount computed by applying the statutory federal income tax rate to income before taxes as follows (in thousands):

		2016								2015								2014
Computed provision (benefit) for taxes based on income at statutory rate			34.0	%		$	(4,231)				34.0	%		$	(1,905)				34.0	%		$	(2,939)
Increase (decrease) in taxes resulting from:
Permanent differences			(3.0)				373				(0.6)				33				(0.2)				20
Federal minimum taxes			—				—				—				—				(0.1)				3
State minimum taxes, net of federal income tax benefit			(0.1)				12				(0.1)				8				(0.1)				10
State tax benefit			6.2				(767)				(6.6)				370				4.6				(394)
Tax rate difference due to foreign statutory rate			(8.9)				1,109				1.6				(90)				3.3				(288)
Expiration of state net operating tax carryforwards			(7.2)				892				(47.3)				2,650				—				—
Foreign earnings not permanently reinvested			6.5				(809)				(9.8)				547				0.1				(11)
Foreign dividend withholding			3.8				(478)				(3.8)				211				(1.5)				132
Expiration of charitable contribution carryover			(0.1)				12				(0.3)				15				(0.2)				18
Other			1.2				(151)				2.5				(140)				1.0				(85)
Valuation allowance			(29.9)				3,723				13.8				(771)				(38.0)				3,281
Effective tax provision (benefit) rate			2.5	%		$	(315)				(16.6)	%		$	928				2.9	%		$	(253)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

Significant components of the Company's deferred tax assets (liabilities) as of December 30, 2016 and January 1, 2016 are as follows (in thousands):

		2016			2015
Current deferred tax assets (liabilities):
Allowance for doubtful accounts and sales returns		$	245		$	90
Inventories			662			422
Accrued vacation			437			382
Accrued other expenses			596			176
Other			66			57
Valuation allowance			(1,615)			(1,058)
Total current deferred tax assets (liabilities)		$	391		$	69
Non-current deferred tax assets (liabilities):
Net operating loss carryforwards		$	52,843		$	51,005
Stock-based compensation			2,154			1,763
Business, foreign and AMT credit carryforwards			1,665			1,730
Capitalized R&D			249			134
Contributions			10			17
Pensions			625			583
Depreciation and amortization			1,060			695
Foreign tax withholding			(881)			(1,627)
Foreign earnings not permanently reinvested			(2,468)			(3,209)
Other			18			13
Valuation allowance			(55,442)			(52,275)
Total non-current deferred tax liabilities		$	(167)		$	(1,171)

Summary of Income Tax Examinations [Table Text Block]

The following tax years remain subject to examination:

Significant Jurisdictions		Open Years
U.S. Federal		2013 – 2015
California		2012 – 2015
Switzerland		2015
Japan		2013 – 2015

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Loss from continuing operations before provision (benefit) for income taxes is as follows (in thousands):

		2016			2015			2014
Domestic		$	(10,399)		$	(7,678)		$	(8,113)
Foreign			(2,045)			2,073			(532)
		$	(12,444)		$	(5,605)		$	(8,645)

X

- References

No definition available.

+ 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=65882285&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=65882285&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=65882285&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1)(i))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income tax examinations that an enterprise is currently subject to or that have been completed in the current period typically including a description of the examination, the jurisdiction conducting the examination, the tax year(s) under examination, the likelihood of an unfavorable settlement, the range of possible losses, the liability recorded, the increase or decrease in the liability from the prior period, and any penalties and interest that have been recorded.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15
-URI http://asc.fasb.org/extlink&oid=65882285&loc=d3e32718-109319

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 55
-Paragraph 217
-URI http://asc.fasb.org/extlink&oid=75116239&loc=d3e36027-109320

+ Details

Name:	us-gaap_SummaryOfIncomeTaxExaminationsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration