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Retrospective Application - Presentation of Debt Issuance Costs
 12 Months Ended
Jan. 02, 2016
Accounting Policies [Abstract]  
Retrospective Application - Presentation of Debt Issuance Costs
Retrospective Application - Presentation of Debt Issuance Costs
As stated in Note 1, during 2015, the FASB issued ASU 2015-03, “Interest - Imputation of Interest,” related to simplifying the presentation of debt issuance costs. This standard amends existing guidance to require the presentation of debt issuance costs in the balance sheet as a deduction from the carrying amount of the related debt liability instead of as a deferred charge. It is effective for annual reporting periods beginning after December 15, 2015, but early adoption is permitted. We early adopted this standard during the fourth quarter of fiscal 2015, which we accounted for as a change in accounting principle and applied the guidance retrospectively. This change resulted in a total reclassification of $3.0 million, from “Other non-current assets” to “Long-term debt,” as of January 3, 2015.