XML 52 R21.htm IDEA: XBRL DOCUMENT
v2.4.0.8

CASH AND EQUIVALENTS AND MARKETABLE SECURITIES (Tables) | 9 Months Ended
--- | ---
Sep. 27, 2014
Cash and Equivalents and Marketable Securities Disclosure [Abstract] |
Cash Cash Equivalents and Marketable Securities Table | Investments in available-for-sale marketable debt securities are as follows at September 27, 2014 and December 28, 2013:
| Amortized Cost |  | Unrealized Gains |  | Unrealized Losses |  | Fair Value
| 2014 |  | 2013 |  | 2014 |  | 2013 |  | 2014 |  | 2013 |  | 2014 |  | 2013
U.S. government and agency backed securities | $ | 59,328,107 |  |  | $ | 68,970,505 |  |  | $ | — |  |  | $ | — |  |  | $ | (275,304 | ) |  | $ | (686,113 | ) |  | $ | 59,052,803 |  |  | $ | 68,284,392 |
Corporate debt and certificates of deposit | 17,925,335 |  |  | 27,767,513 |  |  | — |  |  | — |  |  | (22,228 | ) |  | (79,370 | ) |  | 17,903,107 |  |  | 27,688,143 |
Total | $ | 77,253,442 |  |  | $ | 96,738,018 |  |  | $ | — |  |  | $ | — |  |  | $ | (297,532 | ) |  | $ | (765,483 | ) |  | $ | 76,955,910 |  |  | $ | 95,972,535 |
Marketable Debt Securities | The contractual maturity of the Company’s marketable debt securities is as follows at September 27, 2014:
| Less than One year |  | One to Five years |  | Greater than Five years |  | Total
U.S. government and agency backed securities | $ | 11,983,923 |  |  | $ | 38,898,806 |  |  | $ | 8,170,074 |  |  | $ | 59,052,803 |
Corporate debt and certificates of deposit | 14,325,572 |  |  | 2,598,785 |  |  | 978,750 |  |  | 17,903,107 |
Total | $ | 26,309,495 |  |  | $ | 41,497,591 |  |  | $ | 9,148,824 |  |  | $ | 76,955,910 |

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

X
- 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 Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27290-111563 Reference 2: 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=27724398&loc=d3e27357-111563 Reference 3: 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=27724398&loc=d3e27337-111563 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 320 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27198-111563 Reference 6: 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 7: 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=27724398&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleSecuritiesTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of maturities of an entity's investments as well as any other information pertinent to the investments. + References No definition available. + Details
Name: | us-gaap_InvestmentsClassifiedByContractualMaturityDateTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration