XML 37 R10.htm IDEA: XBRL DOCUMENT v2.4.0.6
FAIR VALUE MEASUREMENT
 12 Months Ended
Dec. 30, 2011
FAIR VALUE MEASUREMENT [Abstract]  
Fair Value Disclosures [Text Block]
NOTE 4: FAIR VALUE MEASUREMENT
Fair value is the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. We apply a fair value hierarchy which prioritizes the inputs used to measure fair value:
•
Level 1: Investments valued using quoted market prices in active markets for identical assets or liabilities.
•
Level 2: Investments valued using other observable market-based inputs or unobservable inputs that are corroborated by market data.
•
Level 3: Investments with no observable inputs and therefore, are valued using significant management judgment.

The carrying value of our cash and cash equivalents, restricted cash, and accounts receivable approximates fair value due to their short term nature. Cash equivalents consist of money market funds and investments with original maturities of three months or less and are classified within Level 1 of the fair value hierarchy. Our cash equivalents included money market funds totaling $55.5 million and $133.2 million for December 30, 2011 and December 31, 2010, respectively. We held no Level 2 or Level 3 investments as of December 30, 2011 or December 31, 2010.