CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jul. 01, 2017	Dec. 31, 2016
Current assets:
Cash and equivalents	$ 30,541,293	$ 15,822,495
Marketable debt securities, at fair value	54,367,251	61,375,401
Accounts receivable, net of allowance of $136,000 in 2017 and 2016	1,943,272	1,699,195
Inventory	4,412,962	3,302,112
Prepaid taxes	138,365	341,144
Prepaid expenses and other current assets	1,393,741	853,757
Total current assets	92,796,884	83,394,104
Property, plant and equipment, net	3,708,747	2,976,006
Goodwill	2,359,979	844,023
Intangible assets, net	1,829,455	0
Other assets	938,791	618,139
Total assets	101,633,856	87,832,272
Current liabilities:
Accounts payable	4,182,746	4,355,462
Accrued payroll and expenses	1,968,389	1,443,976
Accrued warranty	854,220	518,000
Billings in excess of revenue earned	1,027,227	981,761
Other accrued liabilities	3,601,399	2,560,144
Income tax payable	729,582	935,364
Deferred tax liabilities	2,623,679	2,571,000
Total current liabilities	14,987,242	13,365,707
Asset retirement obligations	260,668	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 79,749,818 shares in 2017 and 79,648,618 shares in 2016; outstanding 72,187,688 shares in 2017 and 64,538,686 shares in 2016	767,009	766,409
Additional paid-in capital	330,161,572	328,524,644
Treasury stock (4,513,256 shares in 2017 and 12,102,258 shares in 2016, at cost)	(17,238,669)	(42,741,551)
Accumulated other comprehensive income	2,642,260	1,570,971
Accumulated deficit	(230,071,829)	(214,042,787)
Total Kopin Corporation stockholders’ equity	86,260,343	74,077,686
Noncontrolling interest	125,603	141,957
Total stockholders’ equity	86,385,946	74,219,643
Total liabilities and stockholders’ equity	$ 101,633,856	$ 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.