Organization and Description of Business and Accounting Policies (Tables)

12 Months Ended

Dec. 31, 2021

Schedule of Net Currency Foreign Translation Gain Loss

Net foreign translation gain (loss) was as follows (in thousands):

	Years Ended
	2021			2020		2019
Foreign currency translation gain (loss)⁽¹⁾	$	(1,776	)	$	717	$	291
Gain (loss) on foreign currency transactions⁽²⁾		(2,964	)		864		(517	)

⁽¹⁾	^{Shown as a separate line item on the Consolidated Statements of Comprehensive Income (Loss).}

⁽²⁾	^{Shown as a separate line item on the Consolidated Statements of Income.}

Schedule of Sales and Marketing Expenses for Distinct Services

Sales and marketing expenses for distinct services were as follows (in thousands):

	Years Ended
	2021		2020		2019
Marketing and support services related to strategic cooperation agreements	$	714	$	655	$	485

Summary of Estimated Sales Return

On the Consolidated Balance Sheets, the balances associated for estimated sales returns were as follows (in thousands):

	2021		2020
Estimated returns - inventory⁽¹⁾	$	814	$	1,041
Allowance for sales returns		4,816		4,532

⁽¹⁾	Recognized in inventories, net on the Consolidated Balance Sheets

Schedule Of Estimated Useful Lives of Assets

The estimated useful lives of assets are as follows:

Machinery and equipment		5-10 years
Computer equipment and software		2-5 years
Furniture and equipment		3-7 years
Leasehold improvements		The shorter of the useful life of the asset or the expected term of the associated lease

Summary of Advertising Costs

Advertising costs, which are included in marketing and selling expenses, are expensed as incurred, and were as follows (in thousands):

	Years Ended
	2021		2020		2019
Advertising costs	$	21,989	$	11,081	$	11,875

Summary of Changes in Accumulated Other Comprehensive Income (Loss)

The following table summarizes the changes in the accumulated balances for each component of accumulated other comprehensive income (loss) attributable to the Company for the years ended December 31, 2021, January 1, 2021 and January 3, 2020 (in thousands):

	Foreign Currency Translation			Defined Benefit Pension Plan – Japan			Defined Benefit Pension Plan – Switzerland			Accumulated Other Com- prehensive Income (Loss)
Balance, at December 28, 2018	$	446		$	10		$	(1,776	)	$	(1,320	)
Other comprehensive income (loss)		291			34			(2,192	)		(1,867	)
Tax effect		(86	)		(6	)		231			139
Balance, at January 3, 2020		651			38			(3,737	)		(3,048	)
Other comprehensive income (loss)		717			(33	)		(3,323	)		(2,639	)
Tax effect		(217	)		10			349			142
Balance, at January 1, 2021		1,151			15			(6,711	)		(5,545	)
Other comprehensive income (loss)		(1,776	)		254			2,865			1,343
Tax effect		537			(77	)		(306	)		154
Balance, at December 31, 2021	$	(88	)	$	192		$	(4,152	)	$	(4,048	)