XML 43 R32.htm IDEA: XBRL DOCUMENT v3.7.0.1

FAIR VALUE MEASUREMENTS (Details) - USD ($)	6 Months Ended
	Jul. 01, 2017	Dec. 31, 2016
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	$ 85,553,789	$ 77,529,350
Noncash or Part Noncash Acquisition, Interest Acquired	15.00%
Money Markets, Cash and Equivalents
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	$ 30,541,293	15,822,495
U.S. Government Securities
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	36,425,493	36,091,261
Corporate Debt
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	7,333,186	7,557,029
Certificates of Deposit
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	10,608,572	17,727,111
GCS Holdings
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	371,245	331,454
Others
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	274,000
Level 1
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	37,841,698	23,298,716
Level 1 | Money Markets, Cash and Equivalents
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	30,541,293	15,822,495
Level 1 | U.S. Government Securities
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	6,929,160	7,144,767
Level 1 | GCS Holdings
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	371,245	331,454
Level 1 | Others
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0
Level 2
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	47,438,091	54,230,634
Level 2 | U.S. Government Securities
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	29,496,333	28,946,494
Level 2 | Corporate Debt
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	7,333,186	7,557,029
Level 2 | Certificates of Deposit
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	10,608,572	17,727,111
Level 2 | GCS Holdings
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0
Level 2 | Others
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0
Level 3
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	274,000	0
Level 3 | Money Markets, Cash and Equivalents
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0	0
Level 3 | U.S. Government Securities
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0	0
Level 3 | Corporate Debt
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0	0
Level 3 | Certificates of Deposit
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0	0
Level 3 | GCS Holdings
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	0	$ 0
Level 3 | Others
Fair Value Measurements [Line Items]
Financial Instruments, Owned, at Fair Value	$ 274,000

X

- Definition

Fair Value Measurements [Line Items]

+ References

No definition available.

+ Details

Name:	kopn_FairValueMeasurementsLineItems
Namespace Prefix:	kopn_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

The aggregate fair value as of the balance sheet date of financial instruments and other positions owned by the entity including: (1) mortgages, mortgage-backed and asset backed securities; (2) US government and agency obligations; (3) state and municipal government obligations; (4) other sovereign government debt; (5) corporate obligations; (6) corporate equities; (7) principal investments; (8) derivative contracts; and (9) physical commodities. Includes both pledged and unpledged holdings.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 940
-SubTopic 320
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35711157&loc=d3e42546-110969

+ Details

Name:	us-gaap_FinancialInstrumentsOwnedAtFairValue
Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

X

- Definition

The level of ownership or equity interest acquired in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4304-108586

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4313-108586

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 230
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=98513485&loc=d3e4332-108586

+ Details

Name:	us-gaap_NoncashOrPartNoncashAcquisitionInterestAcquired1
Namespace Prefix:	us-gaap_
Data Type:	num:percentItemType
Balance Type:	na
Period Type:	duration

X

- Details

Name:	us-gaap_DebtSecurityAxis=us-gaap_CashAndCashEquivalentsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtSecurityAxis=us-gaap_USGovernmentAgenciesDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtSecurityAxis=us-gaap_CorporateDebtSecuritiesMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtSecurityAxis=us-gaap_CertificatesOfDepositMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtSecurityAxis=kopn_GCSHoldingsMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_DebtSecurityAxis=kopn_OthersMember
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel1Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel2Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type:

X

- Details

Name:	us-gaap_FairValueByFairValueHierarchyLevelAxis=us-gaap_FairValueInputsLevel3Member
Namespace Prefix:
Data Type:	na
Balance Type:
Period Type: