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FAIR VALUE MEASUREMENTS (Tables) | 9 Months Ended
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Sep. 29, 2023
Fair Value Disclosures [Abstract] |
Schedule of Financial Instruments Measured on Recurring Basis | The following table sets forth the fair value of the Company’s financial assets measured at fair value on a recurring basis based on the three-tier fair value hierarchy (in thousands):
| September 29, 2023 |  | December 31, 2022
(in thousands) | Level 1 | Level 2 | Level 3 |  | Total |  | Level 1 | Level 2 | Level 3 |  | Total
Cash equivalents |  |  |  |  |  |  |  |  |  |  |
Money market funds | $ | 10,054 |  | $ | — |  | $ | — |  |  | $ | 10,054 |  |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |
Short-term investments |  |  |  |  |  |  |  |  |  |  |
Time deposits | — |  | 6,305 |  | — |  |  | 6,305 |  |  | — |  | — |  | — |  |  | — |
Total assets | $ | 10,054 |  | $ | 6,305 |  | $ | — |  |  | $ | 16,359 |  |  | $ | — |  | $ | — |  | $ | — |  |  | $ | — |
Schedule of Financial Instruments Not Measured on Recurring Basis | The Company’s financial instruments not recorded at fair value on a recurring basis were as follows:
| September 29, 2023 |  | December 31, 2022
| Carrying |  | Fair Value |  | Carrying |  | Fair Value
(in thousands) | Value |  | Level 1 | Level 2 | Level 3 |  | Value |  | Level 1 | Level 2 | Level 3
2024 Notes | $ | 114,654 |  |  | $ | — |  | $ | 139,724 |  | $ | — |  |  | $ | 113,981 |  |  | $ | — |  | $ | 181,139 |  | $ | — |

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- Definition Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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- Definition Tabular disclosure of liabilities measured at fair value measured on a recurring or nonrecurring basis. Includes, but is not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 820 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147482106/820-10-50-2 + Details
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