CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Apr. 01, 2017	Dec. 31, 2016
Current assets:
Cash and equivalents	$ 18,393,066	$ 15,822,495
Marketable debt securities, at fair value	49,357,503	61,375,401
Accounts receivable, net of allowance of $136,000 in 2017 and 2016	2,390,660	1,664,488
Unbilled receivables	0	34,707
Inventory	4,194,821	3,302,112
Prepaid taxes	116,921	341,144
Prepaid expenses and other current assets	1,147,074	853,757
Total current assets	75,600,045	83,394,104
Property, plant and equipment, net	2,999,590	2,976,006
Goodwill	2,326,948	844,023
Intangible Assets, Current	2,302,364	0
Other assets	823,746	618,139
Total assets	84,052,693	87,832,272
Current liabilities:
Accounts payable	3,878,123	4,355,462
Accrued payroll and expenses	2,393,195	1,443,976
Accrued warranty	736,000	518,000
Billings in Excess of Cost, Current	1,134,558	981,761
Other accrued liabilities	3,358,760	2,560,144
Taxes Payable, Current	936,866	935,364
Deferred Tax Liabilities, Net, Current	2,686,000	2,571,000
Liabilities, Current	15,123,502	13,365,707
Asset retirement obligations	251,186	246,922
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 79,708,618 shares in 2017 and 79,648,618 shares in 2016; outstanding 64,538,686 shares in 2017 and 64,538,686 shares in 2016	766,409	766,409
Additional paid-in capital	329,337,949	328,524,644
Treasury stock (12,102,258 shares in 2017 and 2016, at cost)	(42,741,551)	(42,741,551)
Accumulated other comprehensive income	3,132,503	1,570,971
Accumulated deficit	(221,901,228)	(214,042,787)
Total Kopin Corporation stockholders’ equity	68,594,082	74,077,686
Noncontrolling interest	83,923	141,957
Total stockholders’ equity	68,678,005	74,219,643
Total liabilities and stockholders’ equity	$ 84,052,693	$ 87,832,272

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.