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Income Taxes (Tables) | 12 Months Ended
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Dec. 28, 2018
Income Tax Disclosure [Abstract] |
Components of Income (Loss) Before Income Taxes from Continuing Operations | The components of income before income taxes from continuing operations are as follows (in thousands):
|  | Year Ended |
|  | December 28, |  |  | December 29, |  |  | December 30, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Domestic |  | $ | 26,040 |  |  | $ | 22,038 |  |  | $ | 28,611 |
Foreign |  |  | 6,896 |  |  |  | 6,082 |  |  |  | 4,519 |
Income from operations before income taxes |  | $ | 32,936 |  |  | $ | 28,120 |  |  | $ | 33,130 |
Components of Income Tax Expense (Benefit) from Continuing Operations | 9. Income Taxes (continued) The components of income tax expense (benefit) from continuing operations are as follows (in thousands):
|  | Year Ended |
|  | December 28, |  |  | December 29, |  |  | December 30, |
|  | 2018 |  |  | 2017 |  |  | 2016 |
Current tax expense |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 3,068 |  |  | $ | 3,231 |  |  | $ | 8,969 |
State |  |  | 721 |  |  |  | 445 |  |  |  | 1,065 |
Foreign |  |  | 1,565 |  |  |  | 669 |  |  |  | 82 |
|  |  | 5,354 |  |  |  | 4,345 |  |  |  | 10,116 |
Deferred tax expense (benefit) |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 220 |  |  |  | (2,915 | ) |  |  | 789 |
State |  |  | 365 |  |  |  | 209 |  |  |  | 667 |
Foreign |  |  | (362 | ) |  |  | 925 |  |  |  | 883 |
|  |  | 223 |  |  |  | (1,781 | ) |  |  | 2,339 |
Income tax expense from continuing operations |  | $ | 5,577 |  |  | $ | 2,564 |  |  | $ | 12,455 |
Reconciliation Of The Federal Statutory Tax Rate With The Effective Tax Rate From Continuing Operations | A reconciliation of the federal statutory tax rate with the effective tax rate from continuing operations is as follows:
|  | Year Ended
|  | December 28, |  | December 29, |  | December 30,
|  | 2018 |  | 2017 |  | 2016
U.S statutory income tax expense rate |  |  | 21.0 |  | % |  |  | 35.0 |  | % |  |  | 35.0 |  | %
State income taxes, net of federal income tax expense |  |  | 2.6 |  |  |  |  | 1.5 |  |  |  |  | 3.4 |  |
Valuation reduction |  |  | — |  |  |  |  | 0.2 |  |  |  |  | (0.7 | ) |
Tax reform impact on deferred taxes |  |  | — |  |  |  |  | (14.4 | ) |  |  |  | — |  |
Meals and entertainment |  |  | 1.0 |  |  |  |  | 1.0 |  |  |  |  | 0.8 |  |
Foreign rate differential |  |  | 0.2 |  |  |  |  | (3.0 | ) |  |  |  | (1.3 | ) |
Share based compensation |  |  | (3.6 | ) |  |  |  | (12.2 | ) |  |  |  | — |  |
Purchase accounting |  |  | (3.1 | ) |  |  |  | 1.2 |  |  |  |  |  |  |
Foreign exchange loss |  |  | (0.3 | ) |  |  |  | 0.4 |  |  |  |  | 0.1 |  |
Other, net |  |  | (0.9 | ) |  |  |  | (0.6 | ) |  |  |  | 0.3 |  |
Effective tax rate |  |  | 16.9 |  | % |  |  | 9.1 |  | % |  |  | 37.6 |  | %
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 28, |  |  | December 29, |
|  | 2018 |  |  | 2017 |
Deferred income tax assets: |  |  |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 237 |  |  | $ | 582 |
Net operating loss and tax credits carryforward |  |  | 2,662 |  |  |  | 2,311 |
Accrued expenses and other liabilities |  |  | 5,020 |  |  |  | 4,257 |
|  |  | 7,919 |  |  |  | 7,150 |
Valuation allowance |  |  | (1,191 | ) |  |  | (984 | )
|  |  | 6,728 |  |  |  | 6,166 |
Deferred income tax liabilities: |  |  |  |  |  |  |  |
Depreciation |  |  | (5,271 | ) |  |  | (4,787 | )
Tax over book amortization on goodwill and intangibles |  |  | (7,656 | ) |  |  | (7,437 | )
Other items |  |  | (236 | ) |  |  | (182 | )
|  |  | (13,163 | ) |  |  | (12,406 | )
Net deferred income tax liability |  | $ | (6,435 | ) |  | $ | (6,240 | )
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 28, 2018 and December 29, 2017 (in thousands):
|  | Year Ended |
|  | December 28, |  |  | December 29, |
|  | 2018 |  |  | 2017 |
Beginning balance |  | $ | 766 |  |  | $ | 738 |
Additions based on tax positions |  |  | 10 |  |  |  | 28 |
Reduction for prior year tax deductions |  |  | (374 | ) |  |  | — |
Ending balance |  | $ | 402 |  |  | $ | 766 |

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