CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 31, 2016	Dec. 26, 2015
Current assets:
Cash and equivalents	$ 15,822,495	$ 19,767,889
Marketable debt securities, at fair value	61,375,401	60,942,891
Accounts receivable, net of allowance of $136,000 and $153,000 in 2016 and 2015, respectively	1,664,488	1,487,633
Unbilled receivables	34,707	87,340
Inventory	3,302,112	2,512,473
Prepaid taxes	341,144	437,586
Prepaid expenses and other current assets	853,757	920,410
Notes Receivable, Fair Value Disclosure	0	15,000,000
Total current assets	83,394,104	101,156,222
Property, plant and equipment, net	2,976,006	2,677,103
Goodwill	844,023	946,082
Other assets	618,139	461,416
Real Estate Held-for-sale	0	819,263
Total assets	87,832,272	106,060,086
Current liabilities:
Accounts payable	4,355,462	3,959,704
Accrued payroll and expenses	1,443,976	1,631,292
Accrued warranty	518,000	518,000
Billings in excess of revenue earned	981,761	1,407,566
Other accrued liabilities	2,560,144	2,553,282
Taxes Payable, Current	935,364
Deferred tax liabilities	2,571,000	1,207,000
Total current liabilities	13,365,707	11,276,844
Asset retirement obligations	246,922	298,463
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 79,648,618 shares in 2016 and 78,271,659 shares in 2015; outstanding 64,538,686 in 2016 and 63,977,385 in 2015, respectively	766,409	760,796
Additional paid-in capital	328,524,644	326,558,527
Treasury stock (12,102,258 shares in 2016 and 2015, respectively, at cost)	(42,741,551)	(42,741,551)
Accumulated other comprehensive income	1,570,971	771,774
Accumulated deficit	(214,042,787)	(190,608,671)
Total Kopin Corporation stockholders’ equity	74,077,686	94,740,875
Noncontrolling interest	141,957	(256,096)
Total stockholders’ equity	74,219,643	94,484,779
Total liabilities and stockholders’ equity	$ 87,832,272	$ 106,060,086

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).

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Balance Type:	credit
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- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.