CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 24, 2016	Dec. 26, 2015
Current assets:
Cash and equivalents	$ 20,998,402	$ 19,767,889
Marketable debt securities, at fair value	63,034,380	60,942,891
Accounts receivable, net of allowance of $153,000 in 2016 and 2015, respectively	1,666,306	1,487,633
Unbilled receivables	94,970	87,340
Inventory	3,197,984	2,512,473
Prepaid taxes	94,623	437,586
Prepaid expenses and other current assets	986,126	920,410
Note receivable	0	15,000,000
Total current assets	90,072,791	101,156,222
Property, plant and equipment, net	2,936,621	2,677,103
Goodwill	869,984	946,082
Other assets	618,563	461,416
Real Estate Held-for-sale	0	819,263
Total assets	94,497,959	106,060,086
Current liabilities:
Accounts payable	3,888,707	3,959,704
Accrued payroll and expenses	1,815,618	1,631,292
Accrued warranty	518,000	518,000
Billings in excess of revenue earned	1,274,826	1,407,566
Other accrued liabilities	3,152,649	2,553,282
Deferred tax liabilities	2,547,717	1,207,000
Deferred tax liabilities	13,197,517	11,276,844
Asset retirement obligations	259,404	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 78,842,759 shares in 2016 and 78,271,659 shares in 2015; outstanding 64,047,985 shares in 2016 and 63,977,385 shares in 2015	761,502	760,796
Additional paid-in capital	328,339,749	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	3,307,825	771,774
Accumulated deficit	(208,852,911)	(190,608,671)
Total Kopin Corporation stockholders’ equity	80,814,614	94,740,875
Noncontrolling interest	226,424	(256,096)
Total stockholders’ equity	81,041,038	94,484,779
Total liabilities and stockholders’ equity	$ 94,497,959	$ 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.