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Prepaid Expenses and Other Assets, and Other Assets | 9 Months Ended
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Sep. 28, 2013
Prepaid Expenses and Other Assets, and Other Assets |
Prepaid Expenses and Other Assets, and Other Assets | 6. Prepaid Expenses and Other Assets, and Other Assets Prepaid expenses and other assets consist of the following (in thousands):
|  | September 28, 2013 |  | December 29, 2012 |
--- | --- | --- | --- | --- | ---
Forgivable loans and term loans to employees and non-employee experts |  | $ | 4,596 |  | $ | 11,875 |
Subscriptions and licenses |  |  | 1,758 |  |  | 1,395 |
Income taxes receivable |  |  | 1,731 |  |  | 4,104 |
Prepaid insurance |  |  | 1,585 |  |  | 1,330 |
Prepaid rent and deposits |  |  | 1,190 |  |  | 968 |
Other |  |  | 2,685 |  |  | 3,329 |
Total |  | $ | 13,545 |  | $ | 23,001 |
Other assets consist of the following (in thousands):
|  | September 28, 2013 |  | December 29, 2012 |
--- | --- | --- | --- | --- | ---
Forgivable loans and term loans to employees and non-employee experts |  | $ | 50,597 |  | $ | 17,364 |
Other |  |  | 3,668 |  |  | 4,307 |
Total |  | $ | 54,265 |  | $ | 21,671 |
In order to attract and retain highly skilled professionals, the Company may issue forgivable loans or term loans to employees and non-employee experts which are classified in "prepaid expenses and other assets" and "other assets" on the accompanying balance sheets as of September 28, 2013 and December 29, 2012. The forgivable loans have terms that are generally between three and eight years. The principal amount of forgivable loans and accrued interest is forgiven by the Company over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with the Company and complies with certain contractual requirements. The expense associated with the forgiveness of the principal amount of the loans is recorded as compensation expense over the service period, which is consistent with the term of the loans. During the fiscal year-to-date period ended September 28, 2013, the Company issued approximately $38.1 million in forgivable loans to employees and non-employee experts for future service.

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- Definition Disclosure for prepaid expenses and other assets which includes other current and noncurrent assets. + References No definition available. + Details
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