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FAIR VALUE MEASUREMENT (Tables)
 12 Months Ended
Jan. 01, 2017
Fair Value Disclosures [Abstract]  
Fair Value Measurements, Recurring and Nonrecurring
Our assets and liabilities measured at fair value on a recurring basis consisted of the following:
 
December 31, 2017
(in thousands)
Total fair value
Quoted prices in active markets for identical assets (level 1)
Significant other observable inputs (level 2)
Significant unobservable inputs (level 3)
Financial assets:
 
 
 
 
Cash and cash equivalents (1)
$
28,780

$
28,780

$
—

$
—

Restricted cash and cash equivalents (1)
39,039

39,039

—

—

Other restricted assets (2)
28,440

28,440

—

—

Restricted investments classified as held-to-maturity
172,238

—

172,238

—

 
January 1, 2017
(in thousands)
Total fair value
Quoted prices in active markets for identical assets (level 1)
Significant other observable inputs (level 2)
Significant unobservable inputs (level 3)
Financial assets:
 
 
 
 
Cash and cash equivalents (1)
$
34,970

$
34,970

$
—

$
—

Restricted cash and cash equivalents (1)
67,751

67,751

—

—

Other restricted assets (2)
16,925

16,925

—

—

Restricted investments classified as held-to-maturity
145,953

—

145,953

—

 
 
 
 
 
Financial liabilities:
 
 
 
 
Contingent consideration (3)
21,600

—

—

21,600


(1)
Cash equivalents and restricted cash equivalents consist of money market funds, deposits and investments with original maturities of three months or less.
(2)
Other restricted assets primarily consist of deferred compensation plan accounts, which are comprised of mutual funds classified as available-for-sale securities.
(3)
The estimated fair value of the contingent consideration associated with the acquisition of SIMOS, which was estimated using a probability-adjusted discounted cash flow model. Refer to Note 2: Acquisitions for further details regarding the SIMOS acquisition.

Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation
The following table presents the change in the estimated fair value of our liability for contingent consideration measured using significant unobservable inputs (level 3) for the year ended December 31, 2017:
(in thousands)
 
Fair value measurement at beginning of period
$
21,600

Accretion on contingent consideration
900

Payment of contingent consideration
(22,500
)
Fair value measurement at end of period
$
—
Fair Value Measurements, Nonrecurring [Table Text Block]
As a result of those measurements, we recognized impairment charges of $103.5 million during the year ended January 1, 2017, as follows:
 
January 1, 2017
(in thousands)
Total fair value
Quoted prices in active markets for identical assets (level 1)
Significant other observable inputs (level 2)
Significant unobservable inputs (level 3)
Total impairment loss
Goodwill
$
42,629

$
—

$
—

$
42,629

$
(65,869
)
Customer relationships
11,100

—

—

11,100

(28,900
)
Trade names/trademarks
3,600

—

—

3,600

(8,775
)
Total
$
57,329

$
—

$
—

$
57,329

$
(103,544
)