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Income Taxes (Tables)

12 Months Ended

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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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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