CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 29, 2018	Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 19,367,048	$ 24,848,227
Marketable debt securities, at fair value	26,835,968	43,907,457
Accounts receivable, net of allowance of $468,000 in 2018 and $149,000 in 2017	2,628,139	3,955,123
Contract with Customer, Asset, Net	1,935,262	704,863
Inventory	4,953,908	5,080,797
Prepaid taxes	133,445	264,352
Prepaid expenses and other current assets	1,044,374	978,677
Total current assets	56,898,144	79,739,496
Property, plant and equipment, net	5,075,602	5,077,043
Goodwill	1,761,136	1,780,247
Finite-Lived Intangible Assets, Net	220,909	883,636
Other assets	2,096,578	3,842,068
Financial Instruments, Owned, at Fair Value	5,572,816	0
Total assets	71,625,185	91,322,490
Current liabilities:
Accounts payable	4,229,387	4,918,605
Accrued payroll and expenses	2,169,492	1,636,512
Accrued warranty	587,000	649,000
Contract with Customer, Liability	428,642	896,479
Other accrued liabilities	2,095,098	2,066,025
Income tax payable	1,573	1,416,892
Deferred tax liabilities	547,266	520,000
Total current liabilities	10,058,458	12,103,513
Deferred Revenue, Noncurrent	154,769	374,171
Asset retirement obligations	260,660	269,877
Liabilities, Other than Long-term Debt, Noncurrent	1,925,911	1,195,082
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 81,124,758 shares in 2018 and 80,201,313 shares in 2017; outstanding 73,135,253 shares in 2018 and 73,058,783 shares in 2017	776,485	775,720
Additional paid-in capital	334,985,791	331,119,340
Treasury stock (4,513,256 shares in 2018 and 2017, at cost)	(17,238,669)	(17,238,669)
Accumulated other comprehensive income	3,036,681	3,564,779
Accumulated deficit	(261,631,136)	(240,121,901)
Total Kopin Corporation stockholders’ equity	59,929,152	78,099,269
Noncontrolling interest	(703,765)	(719,422)
Total stockholders’ equity	59,225,387	77,379,847
Total liabilities and stockholders’ equity	$ 71,625,185	$ 91,322,490

Equity Investment, Fair Value

No definition available.

Name:	kopn_EquityInvestmentFairValue
Namespace Prefix:	kopn_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

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).