XML 57 R35.htm IDEA: XBRL DOCUMENT v3.8.0.1

Income Taxes (Tables)

12 Months Ended

Dec. 29, 2017

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):

		2017			2016			2015
Current tax provision:
U.S. federal		$	—		$	—		$	—
State			12			18			12
Foreign			378			1,031			443
Total current provision			390			1,049			455
Deferred tax provision (benefit):
U.S. federal and state			(546)			—			—
Foreign provision			(1)			(1,364)			473
Total deferred provision (benefit)			(547)			(1,364)			473
Provision (benefit) for income taxes		$	(157)		$	(315)		$	928

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):

		2017						2016						2015
Computed provision (benefit) for taxes based on income at statutory rate			34.0	%	$	(781)			34.0	%	$	(4,231)			34.0	%	$	(1,905)
Increase (decrease) in taxes resulting from:
Permanent differences			(0.9)			21			(3.0)			373			(0.6)			33
Change in the future federal tax rate			(832.9)			19,125			—			—			—			—
State minimum taxes, net of federal income tax benefit			(0.4)			8			(0.1)			12			(0.1)			8
State tax benefit			8.3			(190)			6.2			(767)			(6.6)			370
Tax rate difference due to foreign statutory rate			(1.2)			29			(8.9)			1,109			1.6			(90)
Expiration of state net operating tax loss carryforwards			(36.5)			836			(7.2)			892			(47.3)			2,650
Foreign earnings not permanently reinvested, net of the participation exemption			108.1			(2,482)			6.5			(809)			(9.8)			547
Foreign dividend withholding			(0.3)			7			3.8			(478)			(3.8)			211
Expiration of charitable contribution carryover			—			—			(0.1)			12			(0.3)			15
Other			(2.6)			59			1.2			(151)			2.5			(140)
Valuation allowance			731.2			(16,789)			(29.9)			3,723			13.8			(771)
Effective tax provision (benefit) rate			6.8	%	$	(157)			2.5	%	$	(315)			(16.6)	%	$	928

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

Significant components of the Company's deferred tax assets (liabilities) as of December 29, 2017 and December 30, 2016 are as follows (in thousands):

		2017			2016
Deferred tax assets:
Allowance for doubtful accounts and sales returns		$	230		$	244
Inventories			381			662
Accrued vacation			322			437
Accrued other expenses			559			596
Stock-based compensation			1,444			2,154
Pensions			720			625
Depreciation and amortization			959			1,060
Net operating loss carryforwards			33,770			53,232
Business, foreign, AMT and R&;D credit carryforwards			3,706			1,665
Prepaid Expenses			188			—
Capitalized R&;D			941			920
Other			92			94
Valuation allowance			(40,656)			(57,446)
Total deferred tax assets		$	2,656		$	4,243
Deferred tax liabilities:
Foreign tax withholding		$	(881)		$	(881)
Amortization of R&;D			(723)			(670)
Net Foreign earnings not permanently reinvested			(160)			(2,468)
Total deferred tax liabilities			(1,764)			(4,019)
Total net non-current deferred tax assets		$	892		$	224

Summary of Income Tax Examinations [Table Text Block]

The following tax years remain subject to examination:

Significant Jurisdictions		Open Years
U.S. Federal		2014 – 2016
California		2013 – 2016
Switzerland		2016
Japan		2015 – 2016

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):

		2017			2016			2015
Domestic		$	(3,318)		$	(10,399)		$	(7,678)
Foreign			1,022			(2,045)			2,073
		$	(2,296)		$	(12,444)		$	(5,605)

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=84230637&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=84230637&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=84230637&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=84230637&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=96868398&loc=d3e36027-109320

+ Details

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