GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended
Mar. 31, 2018	Dec. 30, 2017
Goodwill [Roll Forward]
December 30, 2017	$ 1,780,247
Change due to exchange rate fluctuations	21,741
Period End	1,801,988
Amortization of Intangible Assets	200,000
Intangible Assets, Gross (Excluding Goodwill)		$ 2,500,000
Finite-Lived Intangible Assets, Accumulated Amortization	1,800,000	1,600,000
Finite-Lived Intangible Assets, Net	$ 662,727	$ 883,636
Finite-Lived Intangible Asset, Useful Life	1 year
Kopin United States [Member]
Goodwill [Roll Forward]
December 30, 2017	$ 891,683
Change due to exchange rate fluctuations	21,741
Period End	913,424
Industrial [Member]
Goodwill [Roll Forward]
December 30, 2017	888,564
Change due to exchange rate fluctuations	0
Period End	$ 888,564

The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method.

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 350
-SubTopic 30
-Section 45
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274

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- Definition

Useful life of finite-lived intangible assets, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.

+ References

No definition available.

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- Definition

Accumulated amount of amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.

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Amount after accumulated impairment loss of an asset representing future economic benefits arising from other assets acquired in a business combination that are not individually identified and separately recognized.

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Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition

Amount of foreign currency translation gain (loss) which increases (decreases) an asset representing future economic benefits from other assets acquired in a business combination that are not individually identified and separately recognized.

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A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period.

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- Definition

Amount before accumulated amortization of intangible assets, excluding goodwill.

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