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Financial Instruments (Tables) | 12 Months Ended
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Dec. 28, 2013
Financial Instruments [Abstract] |
Fair Value, by Balance Sheet Grouping | The following table details the fair value measurements within the fair value hierarchy of the Company’s financial assets:
|  |  | Fair Value Measurement at December 28, 2013 Using:
| Total |  | Level 1 |  | Level 2 |  | Level 3
Money Markets and Cash Equivalents | $ | 16,756,666 |  |  | $ | 16,756,666 |  |  | $ | — |  |  | $ | — |
U.S. Government Securities | 68,284,392 |  |  | 16,542,003 |  |  | 51,742,389 |  |  | — |
Corporate Debt | 12,984,331 |  |  | — |  |  | 12,984,331 |  |  | — |
Certificates of Deposit | 14,703,812 |  |  | — |  |  | 14,703,812 |  |  | — |
Vuzix Corporation | 1,433,102 |  |  | 1,433,102 |  |  | — |  |  | — |
| $ | 114,162,303 |  |  | $ | 34,731,771 |  |  | $ | 79,430,532 |  |  | $ | — |
|  |  | Fair Value Measurement at December 29, 2012 Using:
| Total |  | Level 1 |  | Level 2 |  | Level 3
Money Markets and Cash Equivalents | $ | 27,135,387 |  |  | $ | 27,135,387 |  |  | $ | — |  |  | $ | — |
U.S. Government Securities | 38,582,956 |  |  | 17,576,878 |  |  | 21,006,078 |  |  | — |
Corporate Debt | 11,095,227 |  |  | — |  |  | 11,095,227 |  |  | — |
Certificates of Deposit | 15,671,779 |  |  | — |  |  | 15,671,779 |  |  | — |
WIN Semiconductor Corp. | 1,410,388 |  |  | 1,410,388 |  |  | — |  |  | — |
Advanced Wireless Semiconductor Company | 1,764,657 |  |  | 1,764,657 |  |  | — |  |  | — |
| $ | 95,660,394 |  |  | $ | 47,887,310 |  |  | $ | 47,773,084 |  |  | $ | — |
Available-for-sale Securities | Investments in available-for-sale marketable debt securities are as follows at December 28, 2013 and December 29, 2012:
| Amortized Cost |  | Unrealized Gains |  | Unrealized Losses |  | Fair Value
| 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012 |  | 2013 |  | 2012
U.S. government and agency backed securities | $ | 68,970,505 |  |  | $ | 38,074,136 |  |  | $ | — |  |  | $ | 508,820 |  |  | $ | (686,113 | ) |  | $ | — |  |  | $ | 68,284,392 |  |  | $ | 38,582,956 |
Corporate debt and certificates of deposits | 27,767,513 |  |  | 27,031,866 |  |  | — |  |  | — |  |  | (79,370 | ) |  | (264,860 | ) |  | 27,688,143 |  |  | 26,767,006 |
Total | $ | 96,738,018 |  |  | $ | 65,106,002 |  |  | $ | — |  |  | $ | 508,820 |  |  | $ | (765,483 | ) |  | $ | (264,860 | ) |  | $ | 95,972,535 |  |  | $ | 65,349,962 |
Investments Classified by Contractual Maturity Date | The contractual maturity of the Company’s marketable debt securities is as follows at December 28, 2013:
| Less than One year |  | One to Five years |  | Greater than Five years |  | Total
U.S. government and agency backed securities | $ | 12,207,098 |  |  | $ | 44,260,888 |  |  | $ | 11,816,406 |  |  | $ | 68,284,392 |
Corporate debt and certificates of deposits | 22,768,523 |  |  | 3,919,620 |  |  | 1,000,000 |  |  | 27,688,143 |
Total | $ | 34,975,621 |  |  | $ | 48,180,508 |  |  | $ | 12,816,406 |  |  | $ | 95,972,535 |

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- Definition Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Emerging Issues Task Force (EITF) -Number 03-1 -Paragraph 21 -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 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27337-111563 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27198-111563 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62557-112803 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 942 -SubTopic 320 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6957658&loc=d3e62586-112803 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27161-111563 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27357-111563 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6872113&loc=d3e27290-111563 Reference 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 115 -Paragraph 19, 20, 21 -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 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name FASB Staff Position (FSP) -Number FAS115-1/124-1 -Paragraph 17 -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. + Details
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- Definition Tabular disclosure of the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments, assets, and liabilities. Such certain disclosures about the financial instruments, assets, and liabilities include: (1) the fair value of the required items together with their carrying amounts (as appropriate) and (2) the methodology and assumptions used in developing such estimates of fair value. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 15 -Subparagraph b-d -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 FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 18 -Subparagraph c(2), d, e, f -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 Statement of Financial Accounting Standard (FAS) -Number 157 -Paragraph 32 -Subparagraph a, c(1), c(2), c(3), d -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 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13433-108611 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 11 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13467-108611 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=7491637&loc=d3e13476-108611 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 10 -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 9: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 10: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 107 -Paragraph 14 -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. Reference 11: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6447952&loc=d3e13220-108610 Reference 12: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 159 -Paragraph 19 -Subparagraph a, b, c(1), d(1) -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
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