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Note D - Income Taxes - Significant Categories of Deferred Taxes (Details) - USD ($) $ in Thousands | Jan. 01, 2022 | Jan. 02, 2021
--- | --- | ---
Inventory | $ 5,106 | $ 3,150
Accruals not currently deductible | 11,634 | 12,748
Equity-based compensation expense | 2,355 | 2,982
Property and equipment | 1,143 | 1,129
Intangible assets | 7,545 | 7,691
Capitalized R&D Expenses | 2,337 | 0
Tax credit carry forwards | 96,635 | 76,929
Net operating losses | 1,401 | 2,071
Other | 4,824 | 4,061
Gross deferred tax assets | 132,980 | 110,761
Valuation allowance | (99,958) | (81,401)
Net deferred tax assets | 33,022 | 29,360
Property and equipment | 5,268 | 4,900
Foreign currency translation | 126 | 1,691
Prepaid expenses | 3,596 | 4,043
Intangible assets | 7,545 | 7,691
Withholding tax on unremitted earnings | (13,556) | (14,589)
Other | 5,589 | 3,815
Gross deferred tax liabilities | (35,680) | (36,729)
Net deferred taxes | (2,658) | (7,369)
Net deferred tax assets | 4,839 | 4,640
Net deferred tax liabilities | $ 7,497 | $ 12,009

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