CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 26, 2015	Dec. 27, 2014
Current assets:
Cash and equivalents	$ 14,977,483	$ 14,635,801
Marketable debt securities, at fair value	72,361,974	76,223,135
Accounts receivable, net of allowance of $215,000 and $266,000 in 2015 and 2014, respectively	2,306,504	3,758,832
Unbilled receivables	255,399	43,492
Inventory	2,577,750	4,081,886
Prepaid taxes	157,695	378,637
Prepaid expenses and other current assets	785,580	802,837
Notes receivable	14,983,339	0
Total current assets	108,405,724	99,924,620
Property, plant and equipment, net	3,641,729	4,589,421
Goodwill	961,187	976,451
Intangible assets, net	154,190	616,759
Other assets	1,713,671	1,900,828
Notes receivable	0	14,933,335
Total assets	114,876,501	122,941,414
Current liabilities:
Accounts payable	3,708,908	5,503,734
Accrued payroll and expenses	1,433,206	1,985,691
Accrued warranty	716,000	716,000
Billings in excess of revenue earned	1,485,146	586,471
Other accrued liabilities	3,468,730	3,169,028
Deferred tax liabilities	1,207,000	1,282,000
Deferred tax liabilities	12,018,990	13,242,924
Asset retirement obligations	$ 304,183	$ 311,187
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $.01 per share: authorized, 3,000 shares; none issued	$ 0	$ 0
Common stock, par value $.01 per share: authorized, 120,000,000 shares; issued 78,526,408 shares in 2015 and 77,731,604 shares in 2014; outstanding 63,499,339 shares in 2015 and 63,077,715 shares in 2014	756,016	751,832
Additional paid-in capital	326,911,252	324,625,694
Treasury stock (12,102,258 shares in 2015 and 2014, respectively, at cost)	(42,741,551)	(42,741,551)
Accumulated other comprehensive income	1,883,399	3,126,239
Accumulated deficit	(183,647,614)	(175,915,255)
Total Kopin Corporation stockholders’ equity	103,161,502	109,846,959
Noncontrolling interest	(608,174)	(459,656)
Total stockholders’ equity	102,553,328	109,387,303
Total liabilities and stockholders’ equity	$ 114,876,501	$ 122,941,414

Carrying amount as of the balance sheet date, net of allowance for doubtful accounts, of account and note receivables due from other than related parties.

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Balance Type:	debit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).