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INCOME TAXES (Tables) | 12 Months Ended
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Jan. 01, 2017
Income Tax Disclosure [Abstract] |
Schedule of Components of Income Tax Expense (Benefit) | The provision for income taxes is comprised of the following (in thousands):
| 2016 |  | 2015 |  | 2014
Current taxes: |  |  |  |  |
Federal | $ | 12,082 |  |  | $ | 12,665 |  |  | $ | (161 | )
State | 5,448 |  |  | 5,611 |  |  | 2,614 |
Foreign | 2,677 |  |  | 1,882 |  |  | 951 |
Total current taxes | 20,207 |  |  | 20,158 |  |  | 3,404 |
Deferred taxes: |  |  |  |  |
Federal | (20,693 | ) |  | 4,963 |  |  | 10,198 |
State | (4,064 | ) |  | 81 |  |  | 2,481 |
Foreign | (539 | ) |  | (2 | ) |  | 86 |
Total deferred taxes | (25,296 | ) |  | 5,042 |  |  | 12,765 |
Provision for income taxes | $ | (5,089 | ) |  | $ | 25,200 |  |  | $ | 16,169 |
Schedule of Effective Income Tax Rate Reconciliation | The items accounting for the difference between income taxes computed at the statutory federal income tax rate and income taxes reported in the Consolidated Statements of Operations and Comprehensive Income (Loss) are as follows (in thousands, except percentages):
| 2016 |  | % |  | 2015 |  | % |  | 2014 |  | %
Income tax expense (benefit) based on statutory rate | $ | (7,119 | ) |  | 35.0 | % |  | $ | 33,745 |  |  | 35.0 | % |  | $ | 28,641 |  |  | 35.0 | %
Increase (decrease) resulting from: |  |  |  |  |  |  |  |  |  |  |
State income taxes, net of federal benefit | 1,373 |  |  | (6.8 | ) |  | 4,175 |  |  | 4.3 |  |  | 3,213 |  |  | 3.9 |
Tax credits, net | (17,141 | ) |  | 84.3 |  |  | (14,483 | ) |  | (15.0 | ) |  | (18,564 | ) |  | (22.6 | )
Non-deductible goodwill impairment charge | 17,694 |  |  | (87.0 | ) |  | — |  |  | — |  |  | — |  |  | — |
Non-deductible/non-taxable items | 630 |  |  | (3.1 | ) |  | 2,456 |  |  | 2.5 |  |  | 1,983 |  |  | 2.4 |
Foreign taxes | 993 |  |  | (4.8 | ) |  | (933 | ) |  | (1.0 | ) |  | 1,037 |  |  | 1.3 |
Other, net | (1,519 | ) |  | 7.4 |  |  | 240 |  |  | 0.3 |  |  | (141 | ) |  | (0.2 | )
Total taxes on income (loss) | $ | (5,089 | ) |  | 25.0 | % |  | $ | 25,200 |  |  | 26.1 | % |  | $ | 16,169 |  |  | 19.8 | %
Schedule of Deferred Tax Assets and Liabilities | The components of deferred tax assets and liabilities were as follows (in thousands):
| 2016 |  | 2015
Deferred tax assets: |  |  |
Allowance for doubtful accounts | $ | 1,970 |  |  | $ | 2,295 |
Accounts payable and other accrued expenses | 8,577 |  |  | 4,896 |
Net operating loss carryforwards | 2,287 |  |  | 2,385 |
Tax credit carryforwards | 2,835 |  |  | 8,315 |
Accrued wages and benefits | 9,470 |  |  | 10,791 |
Deferred compensation | 7,003 |  |  | 5,156 |
Other | 1,090 |  |  | 1,057 |
Total | 33,232 |  |  | 34,895 |
Valuation allowance | (2,266 | ) |  | (3,227 | )
Total deferred tax asset, net of valuation allowance | 30,966 |  |  | 31,668 |
Deferred tax liabilities: |  |  |
Prepaid expenses, deposits and other current assets | (2,697 | ) |  | (3,141 | )
Depreciation and amortization | (18,330 | ) |  | (44,383 | )
Workers’ compensation | (3,169 | ) |  | (3,643 | )
Total deferred tax liabilities | (24,196 | ) |  | (51,167 | )
Net deferred tax (liabilities) asset, end of year | $ | 6,770 |  |  | $ | (19,499 | )
Summary of Tax Credit Carryforwards | The following table summarizes our net operating losses (“NOLs”) and credit carryforwards along with their respective valuation allowance as of January 1, 2017 (in thousands):
| Carryover Tax Benefit |  | Valuation Allowance |  | Expected Benefit |  | Year Expiration Begins
Year-end tax attributes: |  |  |  |  |  |  |
Federal WOTCs | $ | 1,419 |  |  | $ | — |  |  | $ | 1,419 |  |  | 2024
State NOLs | 1,093 |  |  | — |  |  | 1,093 |  |  | Various
Foreign NOLs | 1,194 |  |  | (1,194 | ) |  | — |  |  | Various
California Enterprise Zone credits (1) | 1,416 |  |  | (1,072 | ) |  | 344 |  |  | 2023
Total | $ | 5,122 |  |  | $ | (2,266 | ) |  | $ | 2,856 |  |  |
(1) | The California Enterprise Zone credits fully expire in 2023.
Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward | The following table summarizes the activity related to our unrecognized tax benefits (in thousands):
| 2016 |  | 2015 |  | 2014
Balance, beginning of fiscal year | $ | 2,195 |  |  | $ | 2,039 |  |  | $ | 2,035 |
Increases for tax positions related to the current year | 348 |  |  | 436 |  |  | 389 |
Reductions due to lapsed statute of limitations | (301 | ) |  | (280 | ) |  | (385 | )
Balance, end of fiscal year | $ | 2,242 |  |  | $ | 2,195 |  |  | $ | 2,039 |

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