Accumulated Other Comprehensive Loss

12 Months Ended

Dec. 30, 2017

Accumulated Other Comprehensive Income (Loss), Net of Tax [Abstract]

Comprehensive income (loss) is a measure of income which includes both net income (loss) and other comprehensive income (loss). Our other comprehensive income (loss) results from items deferred from recognition into our Consolidated Statements of Operations and Comprehensive Loss. Accumulated other comprehensive income (loss) is separately presented on our Consolidated Balance Sheets as part of common stockholders’ equity (deficit). Other comprehensive income (loss) was $0.1 million, $(1.9) million, and $(0.3) million for fiscal 2017, fiscal 2016, and fiscal 2015, respectively.

The changes in accumulated balances for each component of other comprehensive loss for fiscal 2015, 2016, and 2017 were as follows:



	Foreign currency translation, net of tax			Amortization of unrecognized pension gain (loss), net of tax			Other, net of tax		Total
	(In thousands)
January 3, 2015, beginning balance	$	1,155		$	(35,792	)	$	212	$	(34,425	)
Other comprehensive income (loss), net of tax ⁽¹⁾	(759		)	699			—		(60		)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax ⁽¹⁾	—			(289		)	—		(289		)
January 2, 2016, ending balance, net of tax	$	396		$	(35,382	)	$	212	$	(34,774	)
Other comprehensive income (loss), net of tax ⁽²⁾	264			(2,927		)	—		(2,663		)
Amounts reclassified from accumulated other comprehensive income (loss), net of tax ⁽²⁾	—			786			—		786
December 31, 2016, ending balance, net of tax	$	660		$	(37,523	)	$	212	$	(36,651	)
Other comprehensive income (loss), net of tax ⁽³⁾	14			1,186			—		1,200
Amounts reclassified from accumulated other comprehensive income (loss), net of tax ⁽³⁾	—			(1,056		)	—		(1,056		)
December 30, 2017, ending balance, net of tax	$	674		$	(37,393	)	$	212	$	(36,507	)

⁽¹⁾ For fiscal 2015, there was $0.3 million of actuarial loss recognized in the statements of operations as a component of net periodic pension cost. There was $0.7 million of unrecognized actuarial gain based on updated actuarial assumptions. There was no intraperiod income tax allocation and the deferred tax benefit was fully offset by a valuation allowance.

⁽²⁾ For fiscal 2016, there was $0.8 million of actuarial loss recognized in the statements of operations as a component of net periodic pension cost. There was $2.9 million of unrecognized actuarial gain based on updated actuarial assumptions. There was no intraperiod income tax allocation and the deferred tax benefit was fully offset by a valuation allowance.

⁽³⁾ For fiscal 2017, there was $1.1 million of actuarial loss recognized in the statements of operations as a component of net periodic pension cost. There was $1.2 million of unrecognized actuarial gain based on updated actuarial assumptions. There was no intraperiod income tax allocation and the deferred tax benefit was realized in 2017.