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Note 15 - Income Taxes - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2022 | Jan. 01, 2022 | Jan. 02, 2021
--- | --- | --- | ---
Deferred tax assets: |  |  |
Allowance for doubtful accounts | $ 270 | $ 297 | $ 455
Federal and state net operating loss carryforward | 0 | 1,153 | 2,634
Reserves and accruals | 851 | 800 | 881
Lease liability | 1,118 | 844 | 1,174
Other | 220 | 314 | 318
Total deferred tax assets | 2,459 | 3,408 | 5,462
Deferred tax liabilities: |  |  |
Acquisition amortization, net | (1,696) | (1,428) | (716)
Prepaid expense deferral | (872) | (552) | (602)
Bonus depreciation to be reversed | (433) | (392) | (280)
Right of use assets | (953) | (501) | (564)
Canada deferred tax liability, net | (166) | (142) | (365)
Total deferred tax liabilities | (4,120) | (3,015) | (2,527)
Total deferred tax (liabilities) assets, net | $ (1,661) |  |
Total deferred tax (liabilities) assets, net |  | $ 393 | $ 2,935

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