CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 29, 2018	Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 14,326,347	$ 24,848,227
Marketable debt securities, at fair value	22,918,016	43,907,457
Accounts receivable, net of allowance of $304,000 and $149,000 in 2018 and 2017, respectively	3,088,360	3,955,123
Contract assets and unbilled receivables	3,089,663	704,863
Inventory	4,797,238	5,080,797
Prepaid taxes	399,611	264,352
Prepaid expenses and other current assets	784,790	978,677
Total current assets	49,404,025	79,739,496
Property, plant and equipment, net	2,598,842	5,077,043
Goodwill	331,344	1,780,247
Intangibles	0	883,636
Other assets	1,649,401	3,842,068
Equity investments	5,565,499	0
Total assets	59,549,111	91,322,490
Current liabilities:
Accounts payable	3,921,880	4,918,605
Accrued payroll and expenses	3,038,005	1,636,512
Accrued warranty	571,000	649,000
Contract liabilities and billings in excess of revenue earned	388,933	896,479
Other accrued liabilities	1,901,547	2,066,025
Income tax payable	0	1,416,892
Deferred tax liabilities	546,000	520,000
Total current liabilities	10,367,365	12,103,513
Contract liabilities, noncurrent	17,294	374,171
Asset retirement obligations	254,098	269,877
Other long-term liabilities	1,197,533	1,195,082
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 80,735,320 shares in 2018 and 80,201,313 shares in 2017; outstanding 74,008,815 in 2018 and 73,058,783 in 2017, respectively	785,220	775,720
Additional paid-in capital	335,692,879	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	1,554,587	3,564,779
Accumulated deficit	(272,932,143)	(240,121,901)
Total Kopin Corporation stockholders’ equity	47,861,874	78,099,269
Noncontrolling interest	(149,053)	(719,422)
Total stockholders’ equity	47,712,821	77,379,847
Total liabilities and stockholders’ equity	$ 59,549,111	$ 91,322,490

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).

Name:	us-gaap_AccountsPayableCurrent
Namespace Prefix:	us-gaap_
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.

+ References

Reference 1: http://www.xbrl.org/2003/role/disclosureRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 8
-Subparagraph (a)
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130549-203045

Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02(3))
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682