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Income Taxes (Details 2) (USD $) | 12 Months Ended
--- | ---
Dec. 28, 2013 | Dec. 29, 2012
Deferred tax assets: |  |
Accrued compensation and related expense | $ 21,064,000 | $ 16,743,000
Tax basis in excess of financial basis of net accounts receivable | 2,363,000 | 2,382,000
Net operating loss carryforwards | 5,421,000 | 6,682,000
Tax basis in excess of financial basis of fixed assets | 1,489,000 | 978,000
Excess tax over book amortization |  | 5,926,000
Accrued expenses and other | 902,000 | 2,565,000
Total gross deferred tax assets | 31,239,000 | 35,276,000
Less: valuation allowance | (6,101,000) | (7,287,000)
Total deferred tax assets net of valuation allowance | 25,138,000 | 27,989,000
Deferred tax liabilities: |  |
Tax basis in excess of financial basis of debentures | 5,024,000 | 6,371,000
Excess book over tax amortization | 2,938,000 |
Total deferred tax liabilities | 7,962,000 | 6,371,000
Net deferred tax assets | 17,176,000 | 21,618,000
Valuation allowance |  |
Net change in valuation allowance | (1,200,000) | 2,300,000
Increase in deferred tax liability associated with goodwill and a corresponding decrease to valuation allowance | 1,400,000 |
Net operating losses |  |
Valuation allowance |  |
Net change in valuation allowance | (600,000) | (200,000)
Net operating losses | NeuCo, Inc. |  |
Valuation allowance |  |
Net change in valuation allowance | (400,000) |
Net operating losses | Foreign |  |
Valuation allowance |  |
Net change in valuation allowance | $ (400,000) | $ 2,500,000

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