CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 30, 2017	Dec. 31, 2016
Current assets:
Cash and equivalents	$ 24,848,227	$ 15,822,495
Marketable debt securities, at fair value	43,907,457	61,375,401
Accounts receivable, net of allowance of $149,000 and $136,000 in 2017 and 2016, respectively	3,955,123	1,664,488
Unbilled receivables	704,863	34,707
Inventory	5,080,797	3,302,112
Prepaid taxes	264,352	341,144
Prepaid expenses and other current assets	978,677	853,757
Total current assets	79,739,496	83,394,104
Property, plant and equipment, net	5,077,043	2,976,006
Goodwill	1,780,247	844,023
Intangible Assets, Net (Excluding Goodwill)	883,636	0
Other assets	3,842,068	618,139
Total assets	91,322,490	87,832,272
Current liabilities:
Accounts payable	4,918,605	4,355,462
Accrued payroll and expenses	1,636,512	1,443,976
Accrued warranty	649,000	518,000
Billings in excess of revenue earned	896,479	981,761
Other accrued liabilities	2,066,025	2,560,144
Taxes Payable, Current	1,416,892	935,364
Deferred tax liabilities	520,000	2,571,000
Total current liabilities	12,103,513	13,365,707
Deferred Revenue, Noncurrent	374,171	0
Asset retirement obligations	269,877	246,922
Other long-term liabilities	1,195,082	0
Commitments and contingencies (Note 12)
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 80,201,313 shares in 2017 and 79,648,618 shares in 2016; outstanding 73,058,783 in 2017 and 64,538,686 in 2016, respectively	775,720	766,409
Additional paid-in capital	331,119,340	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	3,564,779	1,570,971
Accumulated deficit	(240,121,901)	(214,042,787)
Total Kopin Corporation stockholders’ equity	78,099,269	74,077,686
Noncontrolling interest	(719,422)	141,957
Total stockholders’ equity	77,379,847	74,219,643
Total liabilities and stockholders’ equity	$ 91,322,490	$ 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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Data Type:	xbrli:monetaryItemType
Balance Type:	credit
Period Type:	instant

- 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.