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Variable Interest Entity | 3 Months Ended
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Apr. 04, 2015
Variable Interest Entity |
Variable Interest Entity | Variable Interest Entity The financial position and results of operations of AAP are consolidated in our financial statements based on our conclusion that AAP is a variable interest entity due to our contribution in excess of 50% of the total equity, subordinated debt and other forms of financial support. We have a controlling financial interest in AAP through our contractual agreement with GE, which is material to AAP, and we have provided substantially all of the financial support to fund the operations of AAP since its inception. The financial position and results of operations for AAP are reported in our recycling segment. The following table summarizes the assets and liabilities of AAP as of April 4, 2015, and January 3, 2015:
| April 4, 2015 |  | January 3, 2015
Assets |  |  |  |  |
Current assets | $ | 758 |  |  | $ | 912 |
Property and equipment, net | 8,583 |  |  | 8,775 |
Other assets | 123 |  |  | 127 |
Total Assets | $ | 9,464 |  |  | $ | 9,814 |
Liabilities |  |  |  |  |
Accounts payable | $ | 902 |  |  | $ | 923 |
Accrued expenses | 249 |  |  | 199 |
Current maturities of long-term debt obligations | 1,115 |  |  | 795 |
Long-term debt obligations, net of current maturities | 3,608 |  |  | 3,737 |
Other liabilities (a) | 289 |  |  | 289 |
Total Liabilities | $ | 6,163 |  |  | $ | 5,943 |
(a) Other liabilities represent loans between ARCA and AAP that are eliminated in consolidation. The following table summarizes the operating results of AAP for the three months ended April 4, 2015, and March 29, 2014:
| Three Months Ended
| April 4, 2015 |  | March 29, 2014
Revenues | $ | 1,850 |  |  | $ | 2,824 |
Gross profit | 6 |  |  | 890 |
Operating income (loss) | (516 | ) |  | 342 |
Net income (loss) | (570 | ) |  | 274 |

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- Definition The entire disclosure for a variable interest entity (VIE), including but not limited to, judgments and assumptions in determining whether to consolidate and in identifying the primary beneficiary, gain (loss) recognized on the initial consolidation of the VIE, terms of arrangements, amounts and classification of the VIE's assets and liabilities, and the entity's maximum exposure to loss. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=28200181&loc=d3e5710-111685 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 5A -URI http://asc.fasb.org/extlink&oid=28200181&loc=SL6759159-111685 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=28200181&loc=d3e5728-111685 + Details
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