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.

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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.

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

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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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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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Amount before accumulated amortization of intangible assets, excluding goodwill.

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GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	3 Months Ended		9 Months Ended
GOODWILL AND INTANGIBLE ASSETS (Details) - USD ($)	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