XML 23 R52.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Income Taxes - Additional Information (Detail) (USD $) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 30, 2012 | Jun. 25, 2011 | Jun. 30, 2012 | Jun. 25, 2011
Income Taxes [Line Items] |  |  |  |
State income and foreign tax expenses | $ 549,000 | $ 97,500 | $ 865,000 | $ 195,500
Net operating loss carryforwards available for tax purposes | 15,800,000 |  | 15,800,000 |
Net operating loss carryforwards, expiration date |  |  | expiring through 2021 |
Unrecorded benefits from stock award |  |  | 13,100,000 |
Alternative Minimum And State Income Tax |  |  |  |
Income Taxes [Line Items] |  |  |  |
State income and foreign tax expenses | $ 549,000 | $ 98,000 | $ 865,000 | $ 196,000
Minimum |  |  |  |
Income Taxes [Line Items] |  |  |  |
State income tax returns examination period |  |  | 3 years |
Maximum |  |  |  |
Income Taxes [Line Items] |  |  |  |
State income tax returns examination period |  |  | 5 years |
The state impact of any federal changes, subject to examination by various states (in years) |  |  | 1 year |

X
- Details
Name: | kopn_IncomeTaxesLineItems
Namespace Prefix: | kopn_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Income Tax Examination, Years Subject to Examination + References No definition available. + Details
Name: | kopn_IncomeTaxExaminationYearsSubjectToExamination
Namespace Prefix: | kopn_
Data Type: | us-types:durationStringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Time Period That Tax Authorities Could Conduct Examinations of Entitys Tax Filings + References No definition available. + Details
Name: | kopn_TimePeriodThatTaxAuthoritiesCouldConductExaminationsOfEntitysTaxFilings
Namespace Prefix: | kopn_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Unrecognized excess tax benefits from stock-based compensation. + References No definition available. + Details
Name: | kopn_UnrecognizedExcessTaxBenefitsFromStockBasedCompensation
Namespace Prefix: | kopn_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The sum of the current income tax expense or benefit and the deferred income tax expense or benefit pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -Subparagraph (a),(b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 45 -Subparagraph a, b -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 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Income Tax Expense (or Benefit) -URI http://asc.fasb.org/extlink&oid=6515339 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition The sum of domestic, foreign and state and local operating loss carryforwards, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 48 -Subparagraph a -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. + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The expiration date of each operating loss carryforward included in total operating loss carryforwards, or the applicable range of such expiration dates. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 48 -Subparagraph a -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. + Details
Name: | us-gaap_OperatingLossCarryforwardsExpirationDates
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration