XML 45 R45.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Financial Instruments (Fair Value Measurements) (Details) (USD $) | 12 Months Ended |
--- | --- | ---
Dec. 28, 2013 | Dec. 27, 2014
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax | $ 0 us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax | $ 0 us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax | (765,483)us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax | (239,602)us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
Fair value measurements of financial assets | 114,162,303 us-gaap_FinancialInstrumentsOwnedAtFairValue | 92,540,061 us-gaap_FinancialInstrumentsOwnedAtFairValue
Goodwill, Acquired During Period | 395,713 us-gaap_GoodwillAcquiredDuringPeriod |
Money Markets and Cash Equivalents |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 16,756,666 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CashAndCashEquivalentsMember | 14,635,802 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CashAndCashEquivalentsMember
U.S. Government Securities |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 68,284,392 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_USGovernmentAgenciesDebtSecuritiesMember | 57,697,142 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Corporate Debt |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 12,984,331 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CorporateDebtSecuritiesMember | 5,970,983 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CorporateDebtSecuritiesMember
Certificates of Deposit |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 14,703,812 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CertificatesOfDepositMember | 12,555,010 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CertificatesOfDepositMember
Vuzix |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 1,433,102 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_VuzixMember | 1,500,777 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_VuzixMember
GCS Holdings |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets |  | 180,347 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_GCSHoldingsMember
Level 1 |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 34,731,771 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | 37,535,266 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member
Level 1 | Money Markets and Cash Equivalents |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 16,756,666 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | 14,635,802 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member
Level 1 | U.S. Government Securities |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 16,542,003 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_USGovernmentAgenciesDebtSecuritiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | 21,218,340 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_USGovernmentAgenciesDebtSecuritiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member
Level 1 | Vuzix |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 1,433,102 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_VuzixMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member | 1,500,777 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_VuzixMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member
Level 1 | GCS Holdings |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets |  | 180,347 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_GCSHoldingsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel1Member
Level 2 |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 79,430,532 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | 55,004,795 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member
Level 2 | U.S. Government Securities |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 51,742,389 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_USGovernmentAgenciesDebtSecuritiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | 36,478,802 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_USGovernmentAgenciesDebtSecuritiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member
Level 2 | Corporate Debt |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 12,984,331 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CorporateDebtSecuritiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | 5,970,983 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CorporateDebtSecuritiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member
Level 2 | Certificates of Deposit |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 14,703,812 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CertificatesOfDepositMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | 12,555,010 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CertificatesOfDepositMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member
Level 2 | Vuzix |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_VuzixMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_VuzixMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member
Level 2 | GCS Holdings |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets |  | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_GCSHoldingsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel2Member
Level 3 |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Level 3 | Money Markets and Cash Equivalents |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CashAndCashEquivalentsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Level 3 | U.S. Government Securities |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_USGovernmentAgenciesDebtSecuritiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_USGovernmentAgenciesDebtSecuritiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Level 3 | Corporate Debt |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CorporateDebtSecuritiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CorporateDebtSecuritiesMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Level 3 | Certificates of Deposit |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CertificatesOfDepositMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = us-gaap_CertificatesOfDepositMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Level 3 | Vuzix |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_VuzixMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_VuzixMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Level 3 | GCS Holdings |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Fair value measurements of financial assets |  | 0 us-gaap_FinancialInstrumentsOwnedAtFairValue / us-gaap_DebtSecurityAxis = kopn_GCSHoldingsMember / us-gaap_FairValueByFairValueHierarchyLevelAxis = us-gaap_FairValueInputsLevel3Member
Corporate Debt Securities And Certificates Of Deposit [Member] |  |
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items] |  |
Available-for-sale Debt Securities, Accumulated Gross Unrealized Gain, before Tax | 0 us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax / us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis = kopn_CorporateDebtSecuritiesAndCertificatesOfDepositMember | 0 us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax / us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis = kopn_CorporateDebtSecuritiesAndCertificatesOfDepositMember
Available-for-sale Debt Securities, Accumulated Gross Unrealized Loss, before Tax | $ (79,370)us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax / us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis = kopn_CorporateDebtSecuritiesAndCertificatesOfDepositMember | $ (38,830)us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax / us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis = kopn_CorporateDebtSecuritiesAndCertificatesOfDepositMember

X
- Definition Amount before tax of unrealized gain in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedGainBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount before tax of unrealized loss in accumulated other comprehensive income (AOCI) on investments in debt securities classified as available-for-sale. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 320 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=27724398&loc=d3e27161-111563 + Details
Name: | us-gaap_AvailableForSaleDebtSecuritiesAccumulatedGrossUnrealizedLossBeforeTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Details
Name: | us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The aggregate fair value as of the balance sheet date of financial instruments and other positions owned by the entity including: (1) mortgages, mortgage-backed and asset backed securities; (2) US government and agency obligations; (3) state and municipal government obligations; (4) other sovereign government debt; (5) corporate obligations; (6) corporate equities; (7) principal investments; (8) derivative contracts; and (9) physical commodities. Includes both pledged and unpledged holdings. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 940 -SubTopic 320 -Section 45 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=35711157&loc=d3e42546-110969 + Details
Name: | us-gaap_FinancialInstrumentsOwnedAtFairValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of increase in asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized resulting from a business combination. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=35741047&loc=d3e13816-109267 + Details
Name: | us-gaap_GoodwillAcquiredDuringPeriod
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Details
Name: | us-gaap_DebtSecurityAxis=kopn_GCSHoldingsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtSecurityAxis=kopn_VuzixMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtSecurityAxis=us-gaap_CashAndCashEquivalentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtSecurityAxis=us-gaap_CertificatesOfDepositMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtSecurityAxis=us-gaap_CorporateDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtSecurityAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_MajorTypesOfDebtAndEquitySecuritiesAxis=kopn_CorporateDebtSecuritiesAndCertificatesOfDepositMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |