INCOME TAXES	3 Months Ended
Mar. 25, 2016
Income Tax Disclosure [Abstract]
INCOME TAXES	INCOME TAXES Our tax provision or benefit from income taxes for interim periods is determined using an estimate of our annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment. Our quarterly tax provision and our quarterly estimate of our annual effective tax rate are subject to variation due to several factors, including variability in accurately predicting our pre-tax and taxable income and loss and the mix of jurisdictions to which they relate, tax credits, audit developments, changes in law, regulations and administrative practices, and relative changes of expenses or losses for which tax benefits are not recognized. Additionally, our effective tax rate can be more or less volatile based on the amount of pre-tax income. For example, the impact of discrete items, tax credits, and non-deductible expenses on our effective tax rate is greater when our pre-tax income is lower. Except as required under U.S. tax law, we do not provide for U.S. taxes on undistributed earnings of our foreign subsidiaries since we consider those earnings to be permanently invested outside of the U.S. Our effective tax rate on earnings for the thirteen weeks ended March 25, 2016 was 8.1%. The principal difference between the statutory federal income tax rate of 35.0% and our effective income tax rate of 8.1% results from estimated 2016 federal Work Opportunity Tax Credit ("WOTC"). In December of 2015, WOTC was restored through 2019 as a result of the Protecting Americans from Tax Hikes Act of 2015. We also recognized $1.8 million of discrete tax benefits from prior year WOTC. Other differences between the statutory federal income tax rate of 35.0% and our effective tax rate of 8.1% result from state and foreign income taxes and certain non-deductible expenses. Our effective tax rate on earnings for the thirteen weeks ended March 27, 2015, was 20.5%. The principal difference between the statutory federal income tax rate of 35.0% and our effective income tax rate of 20.5% results from estimated WOTC earned in 2015 from 2014 hires. WOTC had expired for 2015 hires. We also recognized $1.3 million of discrete tax benefits from prior year WOTC and California Enterprise Zone tax credits. Other differences between the statutory federal income tax rate of 35.0% result from state and foreign income taxes and certain non-deductible expenses. As of March 25, 2016 and December 25, 2015, we had gross unrecognized tax benefits of $2.3 million and $2.2 million, respectively, recorded in accordance with current accounting guidance on uncertain tax positions.

INCOME TAXES

Our tax provision or benefit from income taxes for interim periods is determined using an estimate of our annual effective tax rate, adjusted for discrete items, if any, that are taken into account in the relevant period. Each quarter we update our estimate of the annual effective tax rate, and if our estimated tax rate changes, we make a cumulative adjustment. Our quarterly tax provision and our quarterly estimate of our annual effective tax rate are subject to variation due to several factors, including variability in accurately predicting our pre-tax and taxable income and loss and the mix of jurisdictions to which they relate, tax credits, audit developments, changes in law, regulations and administrative practices, and relative changes of expenses or losses for which tax benefits are not recognized. Additionally, our effective tax rate can be more or less volatile based on the amount of pre-tax income. For example, the impact of discrete items, tax credits, and non-deductible expenses on our effective tax rate is greater when our pre-tax income is lower. Except as required under U.S. tax law, we do not provide for U.S. taxes on undistributed earnings of our foreign subsidiaries since we consider those earnings to be permanently invested outside of the U.S.

Our effective tax rate on earnings for the thirteen weeks ended March 25, 2016 was 8.1%. The principal difference between the statutory federal income tax rate of 35.0% and our effective income tax rate of 8.1% results from estimated 2016 federal Work Opportunity Tax Credit ("WOTC"). In December of 2015, WOTC was restored through 2019 as a result of the Protecting Americans from Tax Hikes Act of 2015. We also recognized $1.8 million of discrete tax benefits from prior year WOTC. Other differences between the statutory federal income tax rate of 35.0% and our effective tax rate of 8.1% result from state and foreign income taxes and certain non-deductible expenses.

Our effective tax rate on earnings for the thirteen weeks ended March 27, 2015, was 20.5%. The principal difference between the statutory federal income tax rate of 35.0% and our effective income tax rate of 20.5% results from estimated WOTC earned in 2015 from 2014 hires. WOTC had expired for 2015 hires. We also recognized $1.3 million of discrete tax benefits from prior year WOTC and California Enterprise Zone tax credits. Other differences between the statutory federal income tax rate of 35.0% result from state and foreign income taxes and certain non-deductible expenses.

As of March 25, 2016 and December 25, 2015, we had gross unrecognized tax benefits of $2.3 million and $2.2 million, respectively, recorded in accordance with current accounting guidance on uncertain tax positions.