XML 30 R19.htm IDEA: XBRL DOCUMENT
v3.8.0.1

14. Accrued liabilities | 3 Months Ended
--- | ---
Mar. 31, 2018
Payables and Accruals [Abstract] |
Accrued liabilities | Note 14: Accrued liabilities Accrued liabilities as of March 31, 2018, and December 30, 2017, consist of the following:
|  | March 31, 2018 |  |  | December 30, 2017 |
Sales tax estimates, including interest |  | $ | 4,350 |  |  | $ | 4,563 |
Compensation and benefits |  |  | 382 |  |  |  | 1,061 |
Deferred revenue |  |  | – |  |  |  | 300 |
Accrued incentive and rebate checks |  |  | 247 |  |  |  | 285 |
Accrued rent |  |  | – |  |  |  | 77 |
Accrued interest |  |  | – |  |  |  | 115 |
Accrued payables |  |  | – |  |  |  | 129 |
Other |  |  | 5 |  |  |  | 31 |
|  | $ | 4,984 |  |  | $ | 6,561 |
Sales and Use Tax Assessment We operate in twenty-three states in the U.S. and in various provinces in Canada. From time to time, we are subject to sales and use tax audits that could result in additional taxes, penalties and interest owed to various taxing authorities. As previously disclosed, the California Board of Equalization (“BOE”) conducted a sales and use tax examination covering the Company’s California operations for 2011, 2012 and 2013. The Company believed it was exempt from collecting sales taxes under service agreements with utility customers that included appliance replacement programs. During the fourth quarter of 2014, the Company received communication from the BOE indicating they were not in agreement with the Company’s interpretation of the law. As a result, the Company applied for and, as of February 9, 2015, received approval to participate in the California Board of Equalization’s Managed Audit Program. The period covered under this program included 2011, 2012, 2013 and extended through the nine-month period ended September 30, 2014. On April 13, 2017 the Company received the formal BOE assessment for sales tax for tax years 2011, 2012 and 2013 in the amount of $4.1 million plus applicable interest of $0.5 million related to the appliance replacement programs that we administered on behalf of our customers on which we did not assess, collect or remit sales tax. The Company intends to appeal this assessment and continue to engage the services of our existing retained sales tax experts throughout the appeal process. The BOE tax assessment is subject to protest and appeal, and would not need to be funded until the matter has been fully resolved through the appeal process. The Company anticipates that resolution of the BOE assessment could take up to two years.

X
- Definition The entire disclosure for accounts payable, accrued expenses, and other liabilities that are classified as current at the end of the reporting period. + References No definition available. + Details
Name: | us-gaap_AccountsPayableAccruedLiabilitiesAndOtherLiabilitiesDisclosureCurrentTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_PayablesAndAccrualsAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration