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Income Taxes (Tables) | 12 Months Ended
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Dec. 26, 2015
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The (benefit) provision for income taxes from continuing operations consists of the following for the fiscal years indicated:
| Fiscal Year
| 2015 |  | 2014 |  | 2013
Current |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | (13,124,000 | )
State | 50,000 |  |  | 50,000 |  |  | 12,000 |
Foreign | — |  |  | — |  |  | (34,000 | )
Total current provision (benefit) | 50,000 |  |  | 50,000 |  |  | (13,146,000 | )
Deferred |  |  |  |  |
Federal | (5,356,000 | ) |  | (9,554,000 | ) |  | (3,616,000 | )
State | (62,000 | ) |  | (1,709,000 | ) |  | 644,000 |
Foreign | 188,000 |  |  | 411,000 |  |  | (565,000 | )
Change in valuation allowance | 5,155,000 |  |  | 10,622,000 |  |  | 3,750,000 |
Total deferred (benefit) provision | (75,000 | ) |  | (230,000 | ) |  | 213,000 |
Total (benefit) provision for income taxes | $ | (25,000 | ) |  | $ | (180,000 | ) |  | $ | (12,933,000 | )
Schedule of Effective Income Tax Rate Reconciliation | The actual income tax (benefit) provision reported from operations are different than those which would have been computed by applying the federal statutory tax rate to loss before income tax (benefit) provision. A reconciliation of income tax (benefit) provision from continuing operations as computed at the U.S. federal statutory income tax rate to the provision for income tax benefit is as follows:
| Fiscal Year
| 2015 |  | 2014 |  | 2013
Tax provision at federal statutory rates | $ | (5,187,000 | ) |  | $ | (9,964,000 | ) |  | $ | (13,322,000 | )
State tax liability | 33,000 |  |  | 33,000 |  |  | 8,000 |
Foreign deferred | 153,000 |  |  | 371,000 |  |  | (644,000 | )
Foreign withholding | (75,000 | ) |  | (196,000 | ) |  | 308,000 |
Outside basis in KTC and Kowon, net | (180,000 | ) |  | (394,000 | ) |  | (202,000 | )
Nondeductible expenses | (402,000 | ) |  | (21,000 | ) |  | 306,000 |
Increase in net state operating loss carryforwards | (158,000 | ) |  | (177,000 | ) |  | (2,868,000 | )
Utilization of net operating losses for U.K. research and development refund | 719,000 |  |  | 1,089,000 |  |  | — |
Provision to tax return adjustments and state tax rate change | 264,000 |  |  | (516,000 | ) |  | (33,000 | )
Tax credits | (501,000 | ) |  | (610,000 | ) |  | (390,000 | )
Non-deductible 162M compensation limitations | 40,000 |  |  | 196,000 |  |  | 558,000 |
Non-deductible equity compensation | (34,000 | ) |  | (687,000 | ) |  | (418,000 | )
Other, net | 148,000 |  |  | 74,000 |  |  | 14,000 |
Change in valuation allowance | 5,155,000 |  |  | 10,622,000 |  |  | 3,750,000 |
| $ | (25,000 | ) |  | $ | (180,000 | ) |  | $ | (12,933,000 | )
Schedule of Deferred Tax Assets and Liabilities | Deferred income taxes are provided to recognize the effect of temporary differences between tax and financial reporting. Deferred income tax assets and liabilities consist of the following:
| Fiscal Year
| 2015 |  | 2014
Deferred tax liability: |  |  |
Foreign withholding liability | $ | (1,207,000 | ) |  | $ | (1,282,000 | )
Foreign unremitted earnings | (2,701,000 | ) |  | (2,882,000 | )
Deferred tax assets: |  |  |
Federal net operating loss carryforwards | 28,984,000 |  |  | 22,758,000 |
State net operating loss carryforwards | 1,913,000 |  |  | 1,689,000 |
Foreign net operating loss carryforwards | 2,430,000 |  |  | 2,612,000 |
Equity awards | 2,249,000 |  |  | 2,508,000 |
Tax credits | 6,768,000 |  |  | 6,267,000 |
Equipment | 1,113,000 |  |  | 1,024,000 |
Investments | 3,240,000 |  |  | 5,279,000 |
Other | 3,667,000 |  |  | 3,253,000 |
Net deferred tax assets | 46,456,000 |  |  | 41,226,000 |
Valuation allowance | (47,663,000 | ) |  | (42,508,000 | )
| $ | (1,207,000 | ) |  | $ | (1,282,000 | )

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
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