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GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($) | 3 Months Ended | 9 Months Ended |
--- | --- | --- | ---
Sep. 29, 2018 | Sep. 30, 2017 | Sep. 29, 2018 | Sep. 30, 2017 | Dec. 30, 2017
Goodwill [Roll Forward] |  |  |  |  |
December 30, 2017 |  |  | $ 1,780,247 |  |
Change due to exchange rate fluctuations |  |  | (19,111) |  |
Period End | $ 1,761,136 |  | 1,761,136 |  |
Amortization of Intangible Assets | 500,000 | $ 200,000 | 700,000 | $ 1,100,000 |
Intangible Assets, Gross (Excluding Goodwill) |  |  |  |  | $ 2,500,000
Finite-Lived Intangible Assets, Accumulated Amortization | 2,200,000 |  | 2,200,000 |  | 1,600,000
Finite-Lived Intangible Assets, Net | 220,909 |  | $ 220,909 |  | $ 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 |  |  | (19,111) |  |
Period End | 872,572 |  | 872,572 |  |
Industrial [Member] |  |  |  |  |
Goodwill [Roll Forward] |  |  |  |  |
December 30, 2017 |  |  | 888,564 |  |
Change due to exchange rate fluctuations |  |  | 0 |  |
Period End | $ 888,564 |  | $ 888,564 |  |

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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=109223946&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -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 + Details
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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. + Details
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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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
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- Definition Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(1) -URI http://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 + Details
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- Definition 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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=77989000&loc=SL49117168-202975 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=99380562&loc=d3e13770-109266 + Details
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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. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 20 -Section 50 -Paragraph 1 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=108376223&loc=d3e13816-109267 + Details
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- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
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- Definition Amount before accumulated amortization of intangible assets, excluding goodwill. + References No definition available. + Details
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