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BASIS OF PRESENTATION (Tables) | 6 Months Ended
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Jun. 30, 2012
Effects of Immaterial Restatement on Consolidated Balance Sheet and Condensed Consolidated Statements of Operations | The effects of this restatement on the consolidated balance sheet as of December 31, 2011 are as follows (in thousands):
Balance Sheet Data |  | December 31, 2011 as previously reported |  |  | Adjustment |  |  | December 31, 2011 as restated |
ASSETS |  |  |  |  |  |  |  |  |  |  |  |
Current assets: |  |  |  |  |  |  |  |  |  |  |  |
Cash and equivalents |  | $ | 43,095 |  |  | $ | — |  |  | $ | 43,095 |
Marketable debt securities, at fair value |  |  | 62,323 |  |  |  | — |  |  |  | 62,323 |
Accounts receivable, net of allowance of $513,000 in 2011 |  |  | 16,511 |  |  |  | — |  |  |  | 16,511 |
Accounts receivable from unconsolidated affiliates |  |  | 1,341 |  |  |  | — |  |  |  | 1,341 |
Unbilled receivable |  |  | 36 |  |  |  | — |  |  |  | 36 |
Inventory |  |  | 21,416 |  |  |  | (947 | ) |  |  | 20,469 |
Prepaid taxes |  |  | 412 |  |  |  | 256 |  |  |  | 668 |
Prepaid expenses and other current assets |  |  | 1,294 |  |  |  | — |  |  |  | 1,294 |
Total current assets |  |  | 146,428 |  |  |  | (691 | ) |  |  | 145,737 |
Property, plant & equipment, net |  |  | 32,369 |  |  |  | — |  |  |  | 32,369 |
Deferred tax assets |  |  | 4,202 |  |  |  | — |  |  |  | 4,202 |
Goodwill |  |  | 1,665 |  |  |  | — |  |  |  | 1,665 |
Intangible assets |  |  | 1,954 |  |  |  | — |  |  |  | 1,954 |
Other assets |  |  | 7,946 |  |  |  | — |  |  |  | 7,946 |
Total assets |  | $ | 194,564 |  |  | $ | (691 | ) |  | $ | 193,873 |
LIABILITIES AND STOCKHOLDERS’ EQUITY |  |  |  |  |  |  |  |  |  |  |  |
Current Liabilities: |  |  |  |  |  |  |  |  |  |  |  |
Accounts payable |  | $ | 12,385 |  |  |  | — |  |  | $ | 12,385 |
Accrued payroll and expenses |  |  | 4,183 |  |  |  | — |  |  |  | 4,183 |
Accrued warranty |  |  | 1,318 |  |  |  | — |  |  |  | 1,318 |
Billings in excess of revenue earned |  |  | 2,467 |  |  |  | — |  |  |  | 2,467 |
Other accrued liabilities |  |  | 2,127 |  |  |  | — |  |  |  | 2,127 |
Total current liabilities |  |  | 22,480 |  |  |  | — |  |  |  | 22,480 |
Asset Retirement obligations |  |  | 1,296 |  |  |  | — |  |  |  | 1,296 |
Commitments and contingencies |  |  |  |  |  |  | — |  |  |  | — |
Stockholders’ equity: |  |  |  |  |  |  |  |  |  |  |  |
Preferred stock |  |  | — |  |  |  | — |  |  |  | — |
Common stock |  |  | 732 |  |  |  | — |  |  |  | 732 |
Additional paid-in capital |  |  | 315,710 |  |  |  | — |  |  |  | 315,710 |
Treasury stock |  |  | (30,995 | ) |  |  | — |  |  |  | (30,995 | )
Accumulated other comprehensive income |  |  | 4,146 |  |  |  | — |  |  |  | 4,146 |
Accumulated deficit |  |  | (124,008 | ) |  |  | (623 | ) |  |  | (124,631 | )
Total Kopin Corporation stockholders’ equity |  |  | 165,585 |  |  |  | (623 | ) |  |  | 164,962 |
Non controlling interest |  |  | 5,203 |  |  |  | (68 | ) |  |  | 5,135 |
Total stockholder’ equity |  |  | 170,788 |  |  |  | (691 | ) |  |  | 170,097 |
Total liabilities and stockholders’ equity |  | $ | 194,564 |  |  | $ | (691 | ) |  | $ | 193,873 |

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- Definition Tabular disclosure of prior period adjustments to previously issued financial statements including (1) the effect of the correction on each financial statement line item and any per-share amounts affected for each prior period presented (2) the cumulative effect of the change on retained earnings or other appropriate components of equity or net assets in the statement of financial position, as of the beginning of the earliest period presented, and (3) the effect of the prior period adjustments (both gross and net of applicable income tax) on the net income of each prior period presented in the entity's annual report for the year in which the adjustments are made. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 154 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 9 -Paragraph 26 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22644-107794 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22663-107794 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6801783&loc=d3e22658-107794 + Details
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