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Note 14. Income Taxes (Tables)

12 Months Ended

Dec. 30, 2012

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		For the Fiscal Year Ended
		2012				2011
Current:
Federal		$	(2,482	)		$	(3,316	)
State		18					82
			(2,464	)			(3,234	)
Deferred:
Federal			—				—
State			—				—
			—				—
Total:		$	(2,464	)		$	(3,234	)

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		For the Fiscal Year Ended
		2012				2011
Statutory federal tax rate			35.0	%			(35.0	)%
State income taxes, net of federal income taxes			1.6				1.0
Change in valuation allowance			(373.8	)			(31.1	)
Permanent tax differences			5.5				0.8
Resolution of prior year tax matters			6.0				0.6
			(325.7	)%			(63.7	)%

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		December 30, 2012				January 1, 2012
Current deferred tax asset:
Accruals and reserves		$	273			$	221
Valuation allowances			(273	)			(221	)
		$	—			$	—
Non-current deferred taxes:
Development costs		$	3,863			$	13,146
Deferred interest on notes receivable			6,995				12,396
Unrealized losses on notes receivable			(9,360	)			(857	)
Allowance for impaired notes receivable			7,082				7,678
Stock compensation expense			1,518				1,435
Amortization and impairment of intangible assets			8,646				8,754
Alternative minimum tax credit carryforward			919				—
Net operating loss carryforwards			23,008				541
Investment in unconsolidated investee			(1,939	)			(171	)
Other			130				(109	)
Valuation allowances			(40,862	)			(42,813	)
		$	—			$	—

Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]

Balance at January 2, 2011		$	8,000
Payment (*)			(8,000	)
Balance at January 1, 2012		$	—

X

- 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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

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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.

+ References

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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.

+ References

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Tabular disclosure of the change in unrecognized tax benefits.

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