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Income Taxes (Tables) | 12 Months Ended
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Jan. 02, 2016
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 |
|  | 2015 (52 weeks) |  | 2014 (53 weeks) |  | 2013 (52 weeks) |
Income before (provision) benefit for income taxes: |  |  |  |  |  |  |  |  |  |
U.S. |  | $ | 10,565 |  | $ | 20,899 |  | $ | 13,659 |
Foreign |  |  | 1,250 |  |  | 2,416 |  |  | 4,259 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total |  | $ | 11,815 |  | $ | 23,315 |  | $ | 17,918 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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 |
|  | 2015 (52 weeks) |  | 2014 (53 weeks) |  | 2013 (52 weeks) |
Currently payable: |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 5,104 |  | $ | 8,585 |  | $ | 1,241 |
Foreign |  |  | 546 |  |  | 876 |  |  | 1,264 |
State |  |  | 1,550 |  |  | 1,878 |  |  | 254 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  |  | 7,200 |  |  | 11,339 |  |  | 2,759 |
Deferred: |  |  |  |  |  |  |  |  |  |
Federal |  |  | (799 | ) |  | (1,068 | ) |  | 3,592 |
Foreign |  |  | (307 | ) |  | (505 | ) |  | (238 | )
State |  |  | (604 | ) |  | 142 |  |  | 570 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  | $ | (1,710 | ) | $ | (1,431 | ) | $ | 3,924 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  | $ | 5,490 |  | $ | 9,908 |  | $ | 6,683 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Schedule of reconciliation of tax rates with the federal statutory rate |
|  | Fiscal Year |  | Fiscal Year |  | Fiscal Year |
|  | 2015 |  | 2014 |  | 2013 |
Federal statutory rate |  |  | 35.0 | % |  | 35.0 | % |  | 35.0 | %
State income taxes, net of federal income tax benefit |  |  | 9.2 |  |  | 3.6 |  |  | 4.4 |
State law changes |  |  | (3.8 | ) |  | — |  |  | — |
Foreign losses benefited |  |  | (9.2 | ) |  | (1.8 | ) |  | (2.8 | )
Losses not benefited |  |  | 5.0 |  |  | 0.6 |  |  | 0.3 |
Foreign rate differential |  |  | (2.7 | ) |  | 0.6 |  |  | (0.4 | )
Foreign tax credit |  |  | — |  |  | — |  |  | (0.1 | )
Uncertain tax positions |  |  | 8.7 |  |  | 0.7 |  |  | (2.1 | )
NeuCo goodwill impairment |  |  | 13.4 |  |  | — |  |  | — |
NeuCo tax provision (benefit) |  |  | (13.6 | ) |  | 0.9 |  |  | 1.5 |
Permanently disallowed expenses |  |  | 6.8 |  |  | 2.1 |  |  | 1.6 |
Prior period adjustments |  |  | (0.6 | ) |  | 3.0 |  |  | — |
Release of valuation allowance |  |  | (1.7 | ) |  | (2.2 | ) |  | — |
Other |  |  | — |  |  | — |  |  | (0.1 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
|  |  | 46.5 | % |  | 42.5 | % |  | 37.3 | %
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Schedule of components of deferred tax assets (liabilities) | The components of CRA's deferred tax assets (liabilities) are as follows (in thousands):
|  | January 2, 2016 |  | January 3, 2015 |
Deferred tax assets: |  |  |  |  |  |  |
Accrued compensation and related expense |  | $ | 25,148 |  | $ | 23,876 |
Allowance for doubtful accounts |  |  | 2,159 |  |  | 2,065 |
Net operating loss carryforwards |  |  | 4,097 |  |  | 5,201 |
Accrued expenses and other |  |  | 2,462 |  |  | 967 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total gross deferred tax assets |  |  | 33,866 |  |  | 32,109 |
Less: valuation allowance |  |  | (4,003 | ) |  | (4,912 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax assets net of valuation allowance |  |  | 29,863 |  |  | 27,197 |
Deferred tax liabilities: |  |  |  |  |  |  |
Goodwill and other intangible asset amortization |  |  | 4,715 |  |  | 5,191 |
Property and equipment |  |  | 3,723 |  |  | 498 |
Tax basis in excess of financial basis of debentures |  |  | 2,569 |  |  | 3,844 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total deferred tax liabilities |  |  | 11,007 |  |  | 9,533 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Net deferred tax assets |  | $ | 18,856 |  | $ | 17,664 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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 2, 2016 |  | January 3, 2015 |
Balance at beginning of period |  | $ | 535 |  | $ | 372 |
Additions for tax positions taken during prior years |  |  | — |  |  | 127 |
Additions for tax positions taken during the current year |  |  | 892 |  |  | 45 |
Settlements with tax authorities |  |  | (162 | ) |  | (9 | )
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Balance at end of the period |  | $ | 1,265 |  | $ | 535 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​

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