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Goodwill and Intangibles | 12 Months Ended
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Dec. 26, 2020
Goodwill and Intangible Assets Disclosure [Abstract] |
Goodwill and Intangibles | 6. Goodwill and Intangibles A rollforward of the Company’s goodwill is as follows: Schedule of Goodwill
|  | Total |
Balance, December 29, 2018 |  | $ | 331,344 |
Impairment of goodwill |  |  | (331,344 | )
Balance, December 28, 2019 |  | $ | — |
In 2019, the Company performed a qualitative impairment analysis of goodwill for e-MDT operating unit and determined that the discounted cash flows were not in excess of the carrying value. As a result of the analysis, the Company recorded impairment of goodwill of $0.3 million for the year ended December 28, 2019. 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 for NVIS and Kopin Software Ltd. of $1.4 million for the year ended 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 in amortization expense for the fiscal years ended 2018 related to intangible assets. The Company did not recognize any amortization expense in 2020 or 2019. At December 26, 2020, 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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