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Note 15 - Income Taxes | 12 Months Ended
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Dec. 29, 2012
Income Tax Disclosure [Text Block] | 15. INCOME TAXES The components of income tax expense (benefit) from continuing operations are as follows:
|  | Fiscal Years Ended |
|  | December 29, 2012 |  |  | December 31, 2011 |
Current |  |  |  |  |  |
Federal |  | $ | 1,028 |  |  | $ | 1,058 |
State and local |  |  | 420 |  |  |  | 392 |
Foreign |  |  | (129 | ) |  |  | 340 |
|  |  | 1,319 |  |  |  | 1,790 |
Deferred |  |  |  |  |  |  |  |
Federal |  |  | 617 |  |  |  | 603 |
State |  |  | 179 |  |  |  | 175 |
Foreign |  |  | (12 | ) |  |  | 85 |
|  |  | 784 |  |  |  | 863 |
Total |  | $ | 2,103 |  |  | $ | 2,653 |
The components of earnings before income taxes by United States and foreign jurisdictions were as follows:
|  | Fiscal Years Ended |
|  | December 29, 2012 |  |  | December 31, 2011 |
United States |  | $ | 5,790 |  |  | $ | 5,725 |
Foreign Jurisdictions |  |  | (460 | ) |  |  | 1,206 |
|  | $ | 5,330 |  |  | $ | 6,931 |
The income tax provisions for continuing operations reconciled to the tax computed at the statutory Federal rate are:
|  | December 29, 2012 |  |  | December 31, 2011 |
Tax at statutory rate (credit) |  |  | 34.0 | % |  |  | 34.0 | %
State income taxes, net of Federal income tax benefit |  |  | 7.4 |  |  |  | 5.4 |
Permanent differences |  |  | (2.4 | ) |  |  | (1.5 | )
Foreign income tax rate |  |  | 0.30 |  |  |  | 0.2 |
Net operating loss carryforward |  |  | - |  |  |  | (6.8 | )
Liability for amended return |  |  | - |  |  |  | 6.8 |
Other, net |  |  | 0.2 |  |  |  | 0.2 |
Total income tax expense |  |  | 39.5 | % |  |  | 38.3 | %
A reconciliation of the unrecognized tax benefits for the year December 29, 2012:
Unrecognized Tax Benefits |
Balance as of December 31, 2011 |  | $ | 473 |
Additions for current year tax positions |  |  | - |
Balance as of December 29, 2012 |  | $ | 473 |
Unrecognized tax benefits amounted to $473 at December 29, 2012 which related to a refund received during fiscal 2011 as the result of utilization of net operating loss carryforward. The total amount of unrecognized tax benefits relating to the Company’s tax positions is subject to change based on future events including, but not limited to, the settlements of ongoing audits and/or the expiration of applicable statutes of limitations. Although the outcomes and timing of such events are highly uncertain, it is reasonably possible that the balance of gross unrecognized tax benefits will not change during the next 12 months. However, changes in the occurrence, expected outcomes and timing of those events could cause the Company’s current estimate to change materially in the future. The Company accounts for penalties or interest related to uncertain tax positions as part of its provision for income taxes and records such amounts to interest expense. The amount of unrecognized tax benefits that would affect the effective tax rate if recognized is $473. The Company recorded no expense for penalties or interest in the fiscal years ended December 29, 2012 and December 31, 2011. At December 29, 2012 and December 31, 2011, deferred tax assets and liabilities consist of the following:
|  | December 29, 2012 |  |  | December 31, 2011 |
Deferred tax assets: |  |  |  |  |  |
Allowance for doubtful accounts |  | $ | 483 |  |  | $ | 582 |
Acquisition amortization, net |  |  | 2,214 |  |  |  | 2,764 |
Reserves and accruals |  |  | 432 |  |  |  | 477 |
Other |  |  | 179 |  |  |  | - |
Total deferred tax assets |  |  | 3,308 |  |  |  | 3,823 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Prepaid expense deferral |  |  | (436 | ) |  |  | (394 | )
Bonus depreciation to be reversed |  |  | (129 | ) |  |  | (78 | )
Canada deferred tax liability, net |  |  | (73 | ) |  |  | (85 | )
Total deferred tax liabilities |  |  | (638 | ) |  |  | (557 | )
Total deferred tax assets, net |  | $ | 2,670 |  |  | $ | 3,266 |
The consolidated effective income tax rate for the current year was 39.5% as compared to 38.3% for the comparable prior year period. Income tax expense for the fiscal year ended December 31, 2011 was reduced by $0.2 million due to a $0.6 million write-off of an investment in the Company’s former Ireland subsidiary. The Company conducts its operations in multiple tax jurisdictions in the United States, Canada and Puerto Rico. The Company closed its Ireland office in December 2011. The Company and its subsidiaries file a consolidated U.S. Federal income tax return and file in various states. The Company’s federal income tax returns have been examined through 2010. With limited exceptions, the Company is no longer subject to audits by state and local tax authorities for tax years prior to 2009.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 136, 172 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 2: 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)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43, 44, 45, 46, 47, 48, 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 6: 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 Reference 7: 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 Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
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