CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 26, 2015	Dec. 27, 2014
Current assets:
Cash and equivalents	$ 19,767,889	$ 14,635,801
Marketable debt securities, at fair value	60,942,891	76,223,135
Accounts receivable, net of allowance of $153,000 and $266,000 in 2015 and 2014, respectively	1,487,633	3,758,832
Unbilled receivables	87,340	43,492
Inventory	2,512,473	4,081,886
Prepaid taxes	437,586	378,637
Prepaid expenses and other current assets	920,410	802,837
Notes Receivable, Fair Value Disclosure	15,000,000	0
Total current assets	101,156,222	99,924,620
Property, plant and equipment, net	2,677,103	4,589,421
Goodwill	946,082	976,451
Intangible assets, net	0	616,759
Other assets	461,416	1,900,828
Accounts and Notes Receivable, Net	0	14,933,335
Real Estate Held-for-sale	819,263	0
Total assets	106,060,086	122,941,414
Current liabilities:
Accounts payable	3,959,704	5,503,734
Accrued payroll and expenses	1,631,292	1,985,691
Accrued warranty	518,000	716,000
Billings in excess of revenue earned	1,407,566	586,471
Other accrued liabilities	2,553,282	3,169,028
Deferred tax liabilities	1,207,000	1,282,000
Total current liabilities	11,276,844	13,242,924
Asset retirement obligations	$ 298,463	$ 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 78,271,659 shares in 2015 and 77,731,604 shares in 2014; outstanding 63,977,385 in 2015 and 63,077,715 in 2014, respectively	760,796	751,832
Additional paid-in capital	326,558,527	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	771,774	3,126,239
Accumulated deficit	(190,608,671)	(175,915,255)
Total Kopin Corporation stockholders’ equity	94,740,875	109,846,959
Noncontrolling interest	(256,096)	(459,656)
Total stockholders’ equity	94,484,779	109,387,303
Total liabilities and stockholders’ equity	$ 106,060,086	$ 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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Data Type:	xbrli:monetaryItemType
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).