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INCOME TAXES (Tables)

12 Months Ended

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:

	Years ended
(in thousands)	2017			2016			2015
Current taxes:
Federal	$	12,134		$	12,082		$	12,665
State	3,979			5,448			5,611
Foreign	3,545			2,677			1,882
Total current taxes	19,658			20,207			20,158
Deferred taxes:
Federal	3,645			(20,693		)	4,963
State	(195		)	(4,064		)	81
Foreign	(1,014		)	(539		)	(2		)
Total deferred taxes	2,436			(25,296		)	5,042
Provision for income taxes	$	22,094		$	(5,089	)	$	25,200

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:

	Years ended
(in thousands, except percentages)	2017			%		2016			%		2015			%
Income tax expense (benefit) based on statutory rate	$	27,140		35.0	%	$	(7,119	)	35.0	%	$	33,745		35.0	%
Increase (decrease) resulting from:
State income taxes, net of federal benefit	2,667			3.4	%	1,373			(6.8	)%	4,175			4.3	%
Tax credits, net	(9,964		)	(12.9	)%	(17,141		)	84.3	%	(14,483		)	(15.0	)%
Transition to the U.S. Tax Cuts and Job Act	2,466			3.2	%	—			—	%	—			—	%
Non-deductible goodwill impairment charge	—			—	%	17,694			(87.0	)%	—			—	%
Non-deductible/non-taxable items	1,157			1.5	%	630			(3.1	)%	2,456			2.5	%
Foreign taxes	(342		)	(0.4	)%	993			(4.8	)%	(933		)	(1.0	)%
Other, net	(1,030		)	(1.3	)%	(1,519		)	7.4	%	240			0.3	%
Total taxes on income (loss)	$	22,094		28.5	%	$	(5,089	)	25.0	%	$	25,200		26.1	%

Schedule of Deferred Tax Assets and Liabilities

The components of deferred tax assets and liabilities were as follows:

(in thousands)	December 31, 2017			January 1, 2017
Deferred tax assets:
Allowance for doubtful accounts	$	876		$	1,970
Workers’ compensation	1,420			—
Accounts payable and other accrued expenses	4,000			8,577
Net operating loss carryforwards	2,388			2,287
Tax credit carryforwards	1,615			2,835
Accrued wages and benefits	4,644			9,470
Deferred compensation	4,484			7,003
Other	841			1,090
Total	20,268			33,232
Valuation allowance	(2,508		)	(2,266		)
Total deferred tax asset, net of valuation allowance	17,760			30,966
Deferred tax liabilities:
Prepaid expenses, deposits and other current assets	(2,096		)	(2,697		)
Depreciation and amortization	(11,881		)	(18,330		)
Workers’ compensation	—			(3,169		)
Total deferred tax liabilities	(13,977		)	(24,196		)
Net deferred tax (liabilities) asset, end of year	$	3,783		$	6,770

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 December 31, 2017:

(in thousands)	Carryover tax benefit			Valuation allowance			Expected benefit			Year expiration begins
Year-end tax attributes:
State NOLs	$	1,593		$	(349	)	$	1,244		Various
Foreign NOLs	795			(795		)	—			Various
California Enterprise Zone credits (1)	1,615			(1,364		)	251			2023
Total	$	4,003		$	(2,508	)	$	1,495

(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:

	Years ended
(in thousands)	2017			2016			2015
Balance, beginning of fiscal year	$	2,242		$	2,195		$	2,039
Increases for tax positions related to the current year	356			348			436
Reductions due to lapsed statute of limitations	(388		)	(301		)	(280		)
Balance, end of fiscal year	$	2,210		$	2,242		$	2,195

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of tax credit carryforwards available to reduce future taxable income, including amounts, expiration dates, limitations on use and the related deferred tax assets and valuation allowances.

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