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OTHER COMPREHENSIVE INCOME (LOSS) (Details) (USD $) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jun. 28, 2013 | Jun. 29, 2012 | Jun. 28, 2013 | Jun. 29, 2012
Total other comprehensive loss, net of tax |  |  |  |  |  |  |  |
Foreign currency translation | $ (400,000) |  | $ (300,000) |  | $ (600,000) |  | $ 0 |
Deferred compensation unrealized gain (loss) | 71,000 | [1] | (137,000) | [1] | (7,000) | [1] | (79,000) | [1]
Total other comprehensive loss, net of tax | $ (254,000) | [2] | $ (394,000) | [2] | $ (556,000) | [2] | $ (132,000) | [2]
[1] | Consists of deferred compensation plan accounts, which are comprised of mutual funds.
[2] | The tax impact of the components of other comprehensive income were immaterial.

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- Definition Net of tax and reclassification adjustments of the change in the balance sheet adjustment that results from the process of translating subsidiary financial statements and foreign equity investments into the reporting currency of the reporting entity. Also includes the following: gain (loss) on foreign currency forward exchange contracts; foreign currency transactions designated as hedges of net investment in a foreign entity and intercompany foreign currency transactions that are of a long-term nature, when the entities to the transaction are consolidated, combined, or accounted for by the equity method in the reporting enterprise's financial statements; and gain (loss) on a derivative instrument or nonderivative financial instrument that may give rise to a foreign currency transaction gain (loss) that has been designated and qualified as a hedging instrument for hedging of the foreign currency exposure of a net investment in a foreign operation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669646-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 20 -Subparagraph (b,c) -URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900 + Details
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- Definition Net of tax amount of other comprehensive income (loss) attributable to both parent entity and noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 1A -URI http://asc.fasb.org/extlink&oid=20435746&loc=SL7669619-108580 + Details
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