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Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 28, 2019
Accounting Policies [Abstract]  
Schedule of New Accounting Pronouncements and Changes in Accounting Principles [Table Text Block]
In accordance with the new revenue standard requirements, the impact of adoption on the Company's consolidated statement of operations for the fiscal year 2018 was as follows:
Statement of Operations
As Reported
 
Balances Without Adoption of
Topic 606
 
Effect of Change Higher/(Lower)
Net product revenues
$
19,211,115

 
$
19,726,901

 
$
(515,786
)
Research and development and other revenues
5,253,890

 
5,600,066

 
(346,176
)
Cost of product revenues
15,831,441

 
16,809,343

 
(977,902
)
Net loss attributable to Kopin Corporation
$
(34,533,542
)
 
$
(34,649,482
)
 
$
115,940
Schedule of Inventory, Current
Inventory consists of the following at December 28, 2019 and December 29, 2018:
 
2019
 
2018
Raw materials
$
2,630,156

 
$
2,548,139

Work-in-process
711,475

 
1,526,552

Finished goods
427,065

 
722,547

 
$
3,768,696

 
$
4,797,238
Schedule of Change in Asset Retirement Obligation
The Company recorded asset retirement obligations ("ARO") liabilities of $0.3 million at December 28, 2019 and December 29, 2018. This represents the legal obligations associated with retirement of the Company’s assets when the timing and/or method of settling the obligation are conditional on a future event that may or may not be within the control of the Company. Changes in ARO liabilities for fiscal years 2019 and 2018 are as follows:
 
2019
 
2018
Beginning balance
$
254,098

 
$
269,877

Exchange rate change
7,785

 
(15,779
)
Ending balance
$
261,883

 
$
254,098
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share
The following were not included in weighted-average common shares outstanding-diluted because they are anti-dilutive:
 
2019
 
2018
 
2017
Nonvested restricted common stock
1,863,124

 
2,213,249

 
2,629,274
Schedule of Accumulated Other Comprehensive Income (Loss)
The components of accumulated other comprehensive income are as follows:
 
Cumulative
Translation
Adjustment
 
Unrealized holding (loss) gain on marketable securities
 
Reclassifications of gain (loss) of marketable securities in net loss
 
Accumulated Other
Comprehensive
Income
Balance as of December 31, 2016
$
1,380,042

 
$
239,213

 
$
(48,284
)
 
$
1,570,971

Changes during year
1,851,664

 
148,520

 
(6,376
)
 
1,993,808

Balance as of December 30, 2017
3,231,706

 
387,733

 
(54,660
)
 
3,564,779

Changes during year
(1,794,768
)
 
(264,949
)
 
49,525

 
(2,010,192
)
Balance as of December 29, 2018
1,436,938

 
122,784

 
(5,135
)
 
1,554,587

Changes during year
(206,580
)
 
446,533

 
(37,356
)
 
202,597

Balance as of December 28, 2019
$
1,230,358

 
$
569,317

 
$
(42,491
)
 
$
1,757,184
Satisfaction of Performance Obligations [Table Text Block]
The Company's revenue recognition related to performance obligations that were satisfied at a point in time and over time were as follows:
Fiscal year ended
2019
 
2018
 
2017
Point in time
64
%
 
60
%
 
91
%
Over time
36
%
 
40
%
 
9
%