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Income Taxes (Tables) | 12 Months Ended
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Dec. 29, 2018
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):
|  | 2018 |  | 2017 |  | 2016
|  | (52 weeks) |  | (52 weeks) |  | (52 weeks)
Income before provision for income taxes: |  |  |  |  |  |  |  |  |
U.S. |  | $ | 21,118 |  | $ | 12,248 |  | $ | 16,905
Foreign |  |  | 7,815 |  |  | 2,916 |  |  | 4,984
Total |  | $ | 28,933 |  | $ | 15,164 |  | $ | 21,889
Schedule of components of provision (benefit) for income taxes | The provision (benefit) for income taxes consists of the following (in thousands):
|  | Fiscal |  | Fiscal |  | Fiscal
|  | Year |  | Year |  | Year
|  | 2018 |  | 2017 |  | 2016
|  | (52 weeks) |  | (52 weeks) |  | (52 weeks)
Currently payable: |  |  |  |  |  |  |  |  |
Federal |  | $ | 4,015 |  | $ | 4,515 |  | $ | (770)
Foreign |  |  | 1,487 |  |  | 493 |  |  | 664
State |  |  | 1,788 |  |  | 804 |  |  | (637)
|  |  | 7,290 |  |  | 5,812 |  |  | (743)
Deferred: |  |  |  |  |  |  |  |  |
Federal |  |  | (384) |  |  | 1,809 |  |  | 5,562
Foreign |  |  | (88) |  |  | (85) |  |  | 124
State |  |  | (357) |  |  | (73) |  |  | 2,713
|  | $ | (829) |  | $ | 1,651 |  | $ | 8,399
|  | $ | 6,461 |  | $ | 7,463 |  | $ | 7,656
Schedule of reconciliation of tax rates with the federal statutory rate |
|  | Fiscal Year |  | Fiscal Year |  | Fiscal Year |
|  | 2018 |  | 2017 |  | 2016 |
Federal statutory rate |  | 21.0 | % | 35.0 | % | 35.0 | %
State income taxes, net of federal income tax benefit |  | 4.9 |  | 3.9 |  | 6.1 |
Tax law changes |  | 0.9 |  | 23.7 |  | (0.3) |
Share-based compensation |  | (6.3) |  | (15.8) |  | — |
Nondeductible/nontaxable items |  | 2.9 |  | 5.1 |  | 3.0 |
Foreign rate differential |  | — |  | (2.8) |  | (3.3) |
Losses benefited/change in valuation allowance |  | — |  | (0.3) |  | (4.9) |
Uncertain tax positions |  | (1.1) |  | (0.1) |  | (0.2) |
Other |  | — |  | 0.5 |  | (0.4) |
|  | 22.3 | % | 49.2 | % | 35.0 | %
Schedule of components of deferred tax assets (liabilities) | The components of CRA’s deferred tax assets (liabilities) are as follows (in thousands):
|  | December 29, |  | December 30,
|  | 2018 |  | 2017
Deferred tax assets: |  |  |  |  |  |
Accrued compensation and related expense |  | $ | 12,691 |  | $ | 11,445
Allowance for doubtful accounts |  |  | 1,694 |  |  | 2,009
Net operating loss carryforwards |  |  | 402 |  |  | 479
Accrued expenses and other |  |  | 5,298 |  |  | 4,356
Total gross deferred tax assets |  |  | 20,085 |  |  | 18,289
Less: valuation allowance |  |  | — |  |  | (8)
Total deferred tax assets net of valuation allowance |  |  | 20,085 |  |  | 18,281
Deferred tax liabilities: |  |  |  |  |  |
Goodwill and other intangible asset amortization |  |  | 4,295 |  |  | 3,802
GNU capital gain upon distribution |  |  | — |  |  | 20
Property and equipment |  |  | 6,762 |  |  | 6,111
Total deferred tax liabilities |  |  | 11,057 |  |  | 9,933
Net deferred tax assets |  | $ | 9,028 |  | $ | 8,348
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 29, |  | December 30,
|  | 2018 |  | 2017
Balance at beginning of period |  | $ | 1,031 |  | $ | 1,059
Additions for tax positions taken during the prior years |  |  | 132 |  |  | 9
Reductions for tax positions taken during prior years |  |  | — |  |  | —
Additions for tax positions taken during the current year |  |  | — |  |  | —
Reductions as a result of a lapse of the applicable statute of limitations |  |  | (296) |  |  | (37)
Settlements with tax authorities |  |  | — |  |  | —
Balance at end of the period |  | $ | 867 |  | $ | 1,031

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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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