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Goodwill and Intangibles (Notes) | 12 Months Ended
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Dec. 29, 2018
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangible Assets Disclosure [Text Block] | Goodwill and Intangibles A rollforward of the Company's goodwill by segment is as follows:
| Kopin |  | Industrial |  | Total
Balance, December 31, 2016 | $ | 844,023 |  |  | $ | — |  |  | $ | 844,023 |
March 2017 acquisition of NVIS, Inc. | — |  |  | 1,488,650 |  |  | 1,488,650 |
Impairment of goodwill | — |  |  | (600,086 | ) |  | (600,086 | )
Change due to exchange rate fluctuations | 47,660 |  |  | — |  |  | 47,660 |
Balance, December 30, 2017 | 891,683 |  |  | 888,564 |  |  | 1,780,247 |
Impairment of goodwill | (528,906 | ) |  | (888,564 | ) |  | (1,417,470 | )
Change due to exchange rate fluctuations | (31,433 | ) |  | — |  |  | (31,433 | )
Balance, December 29, 2018 | $ | 331,344 |  |  | $ | — |  |  | $ | 331,344 |
Goodwill is evaluated for impairment annually or more often if indicators of a potential impairment are present. The Company performs impairment tests of goodwill at its reporting unit level. The goodwill valuations that are utilized to test these assets for impairment are depending on a number of significant estimates and assumptions, including macroeconomic conditions, overall growth rates, competitive activities, cost containment, Company business plans and the discount rate applied to cash flows. We believe these estimates and assumptions are reasonable and are comparable to those that would be used by other market participants. However, actual events and results could differ substantially from those used in our valuations. To the extent such factors result in a failure to achieve the level of projected cash flows initially used to estimate fair value for purposes of establishing the carrying amount of goodwill, we may need to record non-cash impairment charges in the future. At December 29, 2018, the Company performed an impairment analysis of goodwill based on a comparison of the discounted cash flows to the recorded carrying value of the reporting units, and determined that the discounted cash flows were not in excess of the carrying value of the NVIS reporting unit. At December 29, 2018, the Company decided to discontinue operations at its wholly-owned subsidiary, Kopin Software Ltd. and expects no future cash flows to support the carrying amount of goodwill. As a result, the Company recorded an impairment of goodwill of $1.4 million at December 29, 2018. The input methods for goodwill are analyzed for impairment on a nonrecurring basis using fair value measurements with unobservable inputs, which is Level 3 in the fair value hierarchy. The Company recognized $0.9 million, $1.6 million and $0.0 million in amortization expense for the fiscal years ended 2018, 2017 and 2016, respectively, related to intangible assets. At December 29, 2018, the Company has a carrying value of $2.5 million and accumulated amortization of $2.5 million related to intangibles. The intangibles have no remaining useful life.

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- Definition The entire disclosure for goodwill and intangible assets. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -URI http://asc.fasb.org/topic&trid=2144416 + Details
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