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Note D - Income Taxes - Significant Categories of Deferred Taxes (Details) - USD ($) $ in Thousands | Jan. 02, 2021 | Jan. 02, 2020 | Dec. 28, 2019
--- | --- | --- | ---
Inventory | $ 3,150 |  | $ 3,281
Accruals not currently deductible | 12,748 |  | 4,315
Equity-based compensation expense | 2,982 |  | 5,811
Property and equipment | 1,129 |  | 1,088
Intangible assets | 7,691 |  | 7,454
Foreign currency translation | 0 |  | 537
Tax credit carry forwards | 76,929 |  | 60,697
Net operating losses | 2,071 |  | 1,551
Other | 4,061 |  | 4,358
Gross deferred tax assets | 110,761 |  | 89,092
Valuation allowance | (81,401) |  | (64,285)
Net deferred tax assets | 29,360 |  | 24,807
Property and equipment | 4,900 |  | 5,006
Foreign currency translation | (1,691) |  | 0
Prepaid expenses | 4,043 |  | 1,722
Intangible assets | 7,691 |  | 7,454
Withholding tax on unremitted earnings | (14,589) |  | (12,914)
Other | 3,815 |  | 4,903
Gross deferred tax liabilities | (36,729) |  | (31,999)
Net deferred taxes | (7,369) | $ (7,369) | (7,192)
Net deferred tax assets | 4,640 | 4,640 | 3,090
Net deferred tax liabilities | $ 12,009 | $ 12,009 | $ 10,282

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