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Income Taxes (Tables)

12 Months Ended

Jan. 03, 2015

Income Taxes

Schedule of components of income (loss) before (provision) benefit for income taxes

The components of income (loss) before (provision) benefit for income taxes are as follows (in thousands):

		Fiscal Year			Fiscal Year			Fiscal Year
		2014 (53 weeks)			2013 (52 weeks)			2012 (52 weeks)
Income (loss) before (provision) benefit for income taxes:
U.S.		$	20,899		$	13,659		$	(27,290	)
Foreign			2,416			4,259			(30,733	)
​	​	​	​	​	​	​	​	​	​	​
Total		$	23,315		$	17,918		$	(58,023	)
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Schedule of components of provision (benefit) for income taxes

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

		Fiscal Year			Fiscal Year			Fiscal Year
		2014 (53 weeks)			2013 (52 weeks)			2012 (52 weeks)
Currently payable:
Federal		$	8,585		$	1,241		$	3,637
Foreign			876			1,264			50
State			1,878			254			1,015
​	​	​	​	​	​	​	​	​	​	​
			11,339			2,759			4,702
Deferred:
Federal			(1,068	)		3,592			(8,163	)
Foreign			(505	)		(238	)		21
State			142			570			(1,740	)
​	​	​	​	​	​	​	​	​	​	​
		$	(1,431	)	$	3,924		$	(9,882	)
​	​	​	​	​	​	​	​	​	​	​
		$	9,908		$	6,683		$	(5,180	)
​	​	​	​	​	​	​	​	​	​	​
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Schedule of reconciliation of tax rates with the federal statutory rate

		Fiscal Year			Fiscal Year			Fiscal Year
		2014			2013			2012
Federal statutory rate			35.0	%		35.0	%		(35.0	)%
State income taxes, net of federal income tax benefit			3.6			4.4			(1.3	)
Goodwill impairment			—			—			20.6
Foreign losses benefited			(1.8	)		(2.8	)		(0.1	)
Losses not benefited			0.6			0.3			4.2
Foreign rate differential			0.6			(0.4	)		2.1
Foreign tax credit			—			(0.1	)		(0.5	)
Uncertain tax positions			0.7			(2.1	)		—
Impact of NeuCo's tax provision charges			0.9			1.5			0.1
Permanently disallowed expenses			2.1			1.6			1.0
Prior period adjustments			3.0			—			—
Release of valuation allowance			(2.2	)		—			—
Other			—			(0.1	)		—
​	​	​	​	​	​	​	​	​	​	​
			42.5	%		37.3	%		(8.9	)%
​	​	​	​	​	​	​	​	​	​	​
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Schedule of components of deferred tax assets (liabilities)

The components of CRA's deferred tax assets (liabilities) are as follows (in thousands):

		January 3, 2015			December 28, 2013
Deferred tax assets:
Accrued compensation and related expense		$	23,876		$	21,064
Tax basis in excess of financial basis of net accounts receivable			2,065			2,363
Net operating loss carryforwards			5,201			5,421
Tax basis in excess of financial basis of fixed assets			19			1,489
Accrued expenses and other			967			902
​	​	​	​	​	​	​	​
Total gross deferred tax assets			32,128			31,239
Less: valuation allowance			(4,912	)		(6,101	)
​	​	​	​	​	​	​	​
Total deferred tax assets net of valuation allowance			27,216			25,138
Deferred tax liabilities:
Excess tax over book amortization			5,708			2,938
Tax basis in excess of financial basis of debentures			3,844			5,024
​	​	​	​	​	​	​	​
Total deferred tax liabilities			9,552			7,962
​	​	​	​	​	​	​	​
Net deferred tax assets		$	17,664		$	17,176
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

Schedule of aggregate changes in the balances of gross unrecognized tax benefits

The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands):

		January 3, 2015			December 28, 2013
Balance at beginning of period		$	372		$	3,032
Additions for tax positions taken during prior years			127			372
Additions for tax positions taken during the current year			45			—
Settlements with tax authorities			(9	)		(3,032	)
​	​	​	​	​	​	​	​
Balance at end of the period		$	535		$	372
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​	​	​	​	​	​	​	​

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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.

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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.

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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.

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

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Tabular disclosure of the change in unrecognized tax benefits.

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