Inventory Reserve Accounts

12 Months Ended

Jan. 04, 2014

Inventory Reserve Accounts [Abstract]

9. Inventory Reserve Accounts

The following reflects our activity for inventory reserve accounts (in thousands):


	Beginning Balance		Expense		Write-offs and Other, net			Ending Balance
Fiscal 2011
Obsolescence/damaged inventory reserve	$	1,670	$	2,309	$	(2,487	)	$	1,492
Lower of cost or market reserve	$	—	$	—	$	—		$	—
Fiscal 2012
Obsolescence/damaged inventory reserve	$	1,492	$	3,625	$	(3,991	)	$	1,126
Lower of cost or market reserve	$	—	$	—	$	—		$	—
Fiscal 2013
Obsolescence/damaged inventory reserve	$	1,126	$	4,783	$	(4,111	)	$	1,798
Lower of cost or market reserve	$	—	$	3,843	$	(3,843	)	$	—

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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