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Note 17. Income Taxes	9 Months Ended
Sep. 29, 2013
Income Tax Disclosure [Abstract]
Income Tax Disclosure [Text Block]	17. Income Taxes There was no income tax provision for the first nine months of 2013 because the Company released valuation allowance against deferred tax assets available to offset current income. The income tax benefit for the nine months ended September 30, 2012 was $2.2 million and resulted from Lakes’ ability to carry back its taxable losses to a prior year and receive a refund of taxes previously paid. The Company’s effective tax rates were 0% and (227)% for the nine months ended September 29, 2013 and September 30, 2012, respectively. For the nine months ended September 29, 2013, the effective tax rate differs from the federal tax rate of 35% primarily due to the release of valuation allowance against deferred tax assets which were available to offset current income. For the nine months ended September 30, 2012, the effective tax rate differs from the federal tax rate of 35% primarily due to state taxes and discrete items recognized. Lakes has recorded income taxes receivable of $2.2 million for the periods ended September 29, 2013 and December 30, 2012 related to the Company’s ability to carry back 2012 taxable losses to a prior year and receive a refund of taxes previously paid. Deferred tax assets are evaluated by considering historical levels of income, estimates of future taxable income and the impact of tax planning strategies. Management has evaluated all available evidence and has determined that negative evidence continues to outweigh positive evidence for the realization of deferred tax assets and as a result continues to provide a full valuation allowance against its deferred tax assets.

Note 17. Income Taxes

9 Months Ended

Sep. 29, 2013

17. Income Taxes

There was no income tax provision for the first nine months of 2013 because the Company released valuation allowance against deferred tax assets available to offset current income. The income tax benefit for the nine months ended September 30, 2012 was $2.2 million and resulted from Lakes’ ability to carry back its taxable losses to a prior year and receive a refund of taxes previously paid. The Company’s effective tax rates were 0% and (227)% for the nine months ended September 29, 2013 and September 30, 2012, respectively. For the nine months ended September 29, 2013, the effective tax rate differs from the federal tax rate of 35% primarily due to the release of valuation allowance against deferred tax assets which were available to offset current income. For the nine months ended September 30, 2012, the effective tax rate differs from the federal tax rate of 35% primarily due to state taxes and discrete items recognized.

Lakes has recorded income taxes receivable of $2.2 million for the periods ended September 29, 2013 and December 30, 2012 related to the Company’s ability to carry back 2012 taxable losses to a prior year and receive a refund of taxes previously paid.

Deferred tax assets are evaluated by considering historical levels of income, estimates of future taxable income and the impact of tax planning strategies. Management has evaluated all available evidence and has determined that negative evidence continues to outweigh positive evidence for the realization of deferred tax assets and as a result continues to provide a full valuation allowance against its deferred tax assets.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

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