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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Taxes

Schedule of components of income before provision for income taxes

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

		2016 (52 weeks)			2015 (52 weeks)			2014 (53 weeks)
Income before provision for income taxes:
U.S.		$	16,905		$	10,565		$	20,899
Foreign			4,984			1,250			2,416
​	​	​	​	​	​	​	​	​	​	​
Total		$	21,889		$	11,815		$	23,315
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

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
		2016 (52 weeks)			2015 (52 weeks)			2014 (53 weeks)
Currently payable:
Federal		$	(770	)	$	5,104		$	8,585
Foreign			664			546			876
State			(637	)		1,550			1,878
​	​	​	​	​	​	​	​	​	​	​
			(743	)		7,200			11,339
Deferred:
Federal			5,562			(799	)		(1,068	)
Foreign			124			(307	)		(505	)
State			2,713			(604	)		142
​	​	​	​	​	​	​	​	​	​	​
		$	8,399		$	(1,710	)	$	(1,431	)
​	​	​	​	​	​	​	​	​	​	​
		$	7,656		$	5,490		$	9,908
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Schedule of reconciliation of tax rates with the federal statutory rate

		Fiscal Year			Fiscal Year			Fiscal Year
		2016			2015			2014
Federal statutory rate			35.0	%		35.0	%		35.0	%
State income taxes, net of federal income tax benefit			6.1			5.4			3.6
Tax law changes			(0.3	)		—			—
Losses benefited			(5.0	)		(9.2	)		(1.8	)
Losses not benefited			—			5.0			0.6
Foreign rate differential			(3.3	)		(2.7	)		0.6
Foreign tax credit			(0.7	)		—			—
Uncertain tax positions			(0.2	)		8.7			0.7
Nondeductible/nontaxable items			3.0			6.8			2.1
Prior period adjustments			(0.5	)		(0.6	)		3.0
Change in valuation allowance			0.2			(1.7	)		(2.2	)
GNU goodwill impairment			—			13.4			—
GNU capital gain upon distribution			1.1			—			—
GNU tax provision (benefit)			0.2			(13.6	)		0.9
Other			(0.6	)		—			—
​	​	​	​	​	​	​	​	​	​	​
			35.0	%		46.5	%		42.5	%
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Schedule of components of deferred tax assets (liabilities)

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

		December 31, 2016			January 2, 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
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

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):

		December 31, 2016			January 2, 2016
Balance at beginning of period		$	1,265		$	535
Reductions for tax positions taken during prior years			(21	)		—
Additions for tax positions taken during the current year			82			892
Settlements with tax authorities			(267	)		(162	)
​	​	​	​	​	​	​	​
Balance at end of the period		$	1,059		$	1,265
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

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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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