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Income Taxes (Tables) | 12 Months Ended
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Dec. 29, 2017
Income Tax Disclosure [Abstract] |
Components of Income (Loss) Before Income Taxes | The components of income before income taxes are as follows (in thousands):
|  | Year Ended |
|  | December 29, |  |  | December 30, |  |  | January 1, |
|  | 2017 |  |  | 2016 |  |  | 2016 |
Domestic |  | $ | 22,038 |  |  | $ | 28,611 |  |  | $ | 16,249 |
Foreign |  |  | 8,200 |  |  |  | 5,555 |  |  |  | 5,267 |
Income before income taxes |  | $ | 30,238 |  |  | $ | 34,166 |  |  | $ | 21,516 |
Components of income Tax (Benefit) Expense | 9. Income Taxes (continued) The components of income tax expense (benefit) are as follows (in thousands):
|  | Year Ended |
|  | December 29, |  |  | December 30, |  |  | January 1, |
|  | 2017 |  |  | 2016 |  |  | 2016 |
Current tax expense |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 3,231 |  |  | $ | 8,969 |  |  | $ | 2,042 |
State |  |  | 445 |  |  |  | 1,065 |  |  |  | 463 |
Foreign |  |  | 989 |  |  |  | 252 |  |  |  | 224 |
|  |  | 4,665 |  |  |  | 10,286 |  |  |  | 2,729 |
Deferred tax expense (benefit) |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | (2,915 | ) |  |  | 789 |  |  |  | 3,566 |
State |  |  | 209 |  |  |  | 667 |  |  |  | 529 |
Foreign |  |  | 925 |  |  |  | 883 |  |  |  | 883 |
|  |  | (1,781 | ) |  |  | 2,339 |  |  |  | 4,978 |
Income tax expense |  | $ | 2,884 |  |  | $ | 12,625 |  |  | $ | 7,707 |
Reconciliation Of The Federal Statutory Tax Rate With The Effective Tax Rate | A reconciliation of the federal statutory tax rate with the effective tax rate is as follows:
|  | Year Ended
|  | December 29, |  | December 30, |  | January 1,
|  | 2017 |  | 2016 |  | 2016
U.S statutory income tax expense rate |  |  | 35.0 |  | % |  |  | 35.0 |  | % |  |  | 35.0 |  | %
State income taxes, net of federal income tax expense |  |  | 1.4 |  |  |  |  | 3.3 |  |  |  |  | 3.0 |  |
Valuation reduction |  |  | (0.2 | ) |  |  |  | (0.7 | ) |  |  |  | (0.8 | ) |
Tax reform impact on deferred taxes |  |  | (13.4 | ) |  |  |  | — |  |  |  |  | — |  |
Meals and entertainment |  |  | 0.9 |  |  |  |  | 0.8 |  |  |  |  | 1.2 |  |
Foreign rate differential |  |  | (3.7 | ) |  |  |  | (1.8 | ) |  |  |  | (3.1 | ) |
Shared based compensation |  |  | (11.4 | ) |  |  |  | — |  |  |  |  | — |  |
Foreign exchange loss |  |  | 0.3 |  |  |  |  | 0.1 |  |  |  |  | (0.2 | ) |
Other, net |  |  | 0.6 |  |  |  |  | 0.2 |  |  |  |  | 0.7 |  |
Effective tax rate |  |  | 9.5 |  | % |  |  | 36.9 |  | % |  |  | 35.8 |  | %
Components Of The Net Deferred income Tax Asset (Liability) | The components of the net deferred income tax asset (liability) are as follows (in thousands):
|  | Year Ended |
|  | December 29, |  |  | December 30, |
|  | 2017 |  |  | 2016 |
Deferred income tax assets: |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 582 |  |  | $ | 978 |
Net operating loss and tax credits carryforward |  |  | 2,311 |  |  |  | 2,182 |
Accrued expenses and other liabilities |  |  | 4,257 |  |  |  | 4,089 |
|  |  | 7,150 |  |  |  | 7,249 |
Valuation allowance |  |  | (984 | ) |  |  | (1,042 | )
|  |  | 6,166 |  |  |  | 6,207 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Depreciation |  |  | (4,787 | ) |  |  | (5,484 | )
Tax over book amortization on goodwill and intangibles |  |  | (7,437 | ) |  |  | (10,789 | )
Other items |  |  | (182 | ) |  |  | (150 | )
|  |  | (12,406 | ) |  |  | (16,423 | )
Net deferred income tax liability |  | $ | (6,240 | ) |  | $ | (10,216 | )
Detail And Activity Of The ASC 740-10 Liability | The following table sets forth the detail and activity of the ASC 740-10 liability during the years ended December 29, 2017 and December 30, 2016 (in thousands):
|  | Year Ended |
|  | December 29, |  |  | December 30, |
|  | 2017 |  |  | 2016 |
Beginning balance |  | $ | 738 |  |  | $ | 712 |
Additions based on tax positions |  |  | 28 |  |  |  | 26 |
Reduction for prior year tax deductions |  |  | — |  |  |  | — |
Ending balance |  | $ | 766 |  |  | $ | 738 |

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