XML 33 R29.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Income Taxes (Tables) | 12 Months Ended
--- | ---
Jan. 03, 2015
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block] | The provision for (benefit of) income taxes for fiscal years 2014 and 2013 consisted of the following:
| For the fiscal years ended
| January 3, 2015 |  | December 28, 2013
|  |  | (as restated)
Current tax expense: |  |  |  |  |
Federal | $ | 852 |  |  | $ | 123 |
State | 146 |  |  | 107 |
Foreign | 29 |  |  | (71 | )
Current tax expense | $ | 1,027 |  |  | $ | 159 |
Deferred tax expense — domestic | (318 | ) |  | (1,569 | )
Deferred tax expense — foreign | 5 |  |  | 2 |
Provision for (benefit of) income taxes | $ | 714 |  |  | $ | (1,408 | )
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block] | A reconciliation of our provision for (benefit of) income taxes with the federal statutory tax rate for fiscal years 2014 and 2013 is shown below:
| For the fiscal years ended
| January 3, 2015 |  | December 28, 2013
|  |  | (as restated)
Income tax expense at statutory rate | $ | 512 |  |  | $ | 1,000 |
Portion attributable to noncontrolling interest at statutory rate | (8 | ) |  | (107 | )
State tax expense, net of federal tax effect | 69 |  |  | 188 |
Permanent differences | 175 |  |  | 61 |
Change in valuation allowance | (11 | ) |  | (372 | )
Recognition of tax effect for the cumulative undistributed earnings from Canada | (44 | ) |  | (54 | )
Reversal of deferred tax asset valuation allowance | — |  |  | (2,150 | )
Adjustment of deferred tax assets | 7 |  |  | (1 | )
Foreign income tax payable true-up | — |  |  | (4 | )
Other | 14 |  |  | 31 |
| $ | 714 |  |  | $ | (1,408 | )
Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block] | Income before provision for (benefit of) income taxes and noncontrolling interest was derived from the following sources for fiscal years 2014 and 2013 as shown below:
| For the fiscal years ended
| January 3, 2015 |  | December 28, 2013
United States | $ | 1,411 |  |  | $ | 2,291 |
Canada | 98 |  |  | (237 | )
| $ | 1,509 |  |  | $ | 2,054 |
Schedule of Deferred Tax Assets and Liabilities [Table Text Block] | The deferred tax amounts have been classified in the accompanying consolidated balance sheets as follows:
| January 3, 2015 |  | December 28, 2013
|  |  | (as restated)
Current assets | $ | 1,868 |  |  | $ | 1,593 |
Non-current assets | 14 |  |  | 21 |
Non-current liabilities | (1,048 | ) |  | (1,092 | )
| $ | 834 |  |  | $ | 522 |
The components of net deferred tax assets (liabilities) as of January 3, 2015, and December 28, 2013, are as follows:
| January 3, 2015 |  | December 28, 2013
|  |  | (as restated)
Deferred tax assets: |  |  |
Net operating loss carryforwards | $ | 309 |  |  | $ | 317 |
Federal and state tax credits | 242 |  |  | 199 |
Reserves | 246 |  |  | 210 |
Accrued expenses | 1,749 |  |  | 1,327 |
Share-based compensation | 348 |  |  | 307 |
Deferred gain | — |  |  | 142 |
Property and equipment | 14 |  |  | 21 |
Other | 25 |  |  | — |
Total deferred tax assets | 2,933 |  |  | 2,523 |
Deferred tax liabilities: |  |  |  |
Prepaid expenses | (142 | ) |  | (148 | )
Property and equipment | (38 | ) |  | (29 | )
Investments | (1,315 | ) |  | (1,211 | )
Total deferred tax liabilities | (1,495 | ) |  | (1,388 | )
Valuation allowance | (604 | ) |  | (613 | )
Net deferred tax assets | $ | 834 |  |  | $ | 522 |

X
- Details
Name: | us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 + Details
Name: | us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 + Details
Name: | us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319 + Details
Name: | us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of income before income tax between domestic and foreign jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)(1)(i)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 + Details
Name: | us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration