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Income Taxes - Deferred Taxes (Details) - USD ($) $ in Thousands | 12 Months Ended |
--- | --- | ---
Dec. 31, 2016 | Jan. 02, 2016
Deferred tax assets: |  |
Accrued compensation and related expense | $ 16,359 | $ 25,148
Allowance for doubtful accounts | 2,160 | 2,159
Net operating loss carryforwards | 3,278 | 4,097
Accrued expenses and other | 2,482 | 2,462
Total gross deferred tax assets | 24,279 | 33,866
Less: valuation allowance | (2,689) | (4,003)
Total deferred tax assets net of valuation allowance | 21,590 | 29,863
Deferred tax liabilities: |  |
Goodwill and other intangible asset amortization | 5,670 | 4,715
GNU capital gain upon distribution | 245 |
Property and equipment | 4,495 | 3,723
Tax basis in excess of financial basis of convertible debentures | 1,254 | 2,569
Total deferred tax liabilities | 11,664 | 11,007
Net deferred tax assets | 9,926 | $ 18,856
Net change in valuation allowance | $ (1,300) |

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