XML 55 R38.htm IDEA: XBRL DOCUMENT v3.10.0.1

INCOME TAXES (Tables)

12 Months Ended

Dec. 30, 2018

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)	2018			2017			2016
Current taxes:
Federal	$	5,088		$	12,134		$	12,082
State	5,208			3,979			5,448
Foreign	1,542			3,545			2,677
Total current taxes	11,838			19,658			20,207
Deferred taxes:
Federal	(1,283		)	3,645			(20,693		)
State	120			(195		)	(4,064		)
Foreign	(766		)	(1,014		)	(539		)
Total deferred taxes	(1,929		)	2,436			(25,296		)
Provision for income taxes	$	9,909		$	22,094		$	(5,089	)

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 on the Consolidated Statements of Operations and Comprehensive Income (Loss) are as follows:

	Years ended
(in thousands, except percentages)	2018			%		2017			%		2016			%
Income tax expense (benefit) based on statutory rate	$	15,889		21.0	%	$	27,140		35.0	%	$	(7,119	)	35.0	%
Increase (decrease) resulting from:
State income taxes, net of federal benefit	3,826			5.1		2,667			3.4		1,373			(6.8	)
Tax credits, net	(12,303		)	(16.3	)	(9,964		)	(12.9	)	(17,141		)	84.3
Transition to the U.S. Tax Cuts and Job Act	(194		)	(0.3	)	2,466			3.2		—			—
Non-deductible goodwill impairment charge	—			—		—			—		17,694			(87.0	)
Non-deductible/non-taxable items	1,191			1.6		1,157			1.5		630			(3.1	)
Foreign taxes	735			1.0		(342		)	(0.4	)	993			(4.8	)
Other, net	765			1.0		(1,030		)	(1.3	)	(1,519		)	7.4
Total taxes on income (loss)	$	9,909		13.1	%	$	22,094		28.5	%	$	(5,089	)	25.0	%

Schedule of Income before Income Tax, Domestic and Foreign

U.S. and international components of income (loss) before tax expense (benefit) was as follows:

	Years ended
(in thousands)	2018			2017			2016
U.S.	$	73,051		$	69,119		$	(8,221	)
International	2,612			8,431			(12,119		)
Income (loss) before tax expense (benefit)	$	75,663		$	77,550		$	(20,340	)

Schedule of Deferred Tax Assets and Liabilities

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

(in thousands)	December 30, 2018			December 31, 2017
Deferred tax assets:
Allowance for doubtful accounts	$	1,049		$	876
Workers’ compensation	4,162			1,420
Accounts payable and other accrued expenses	3,957			4,000
Net operating loss carryforwards	2,103			2,388
Tax credit carryforwards	1,562			1,615
Accrued wages and benefits	7,016			4,644
Deferred compensation	5,438			4,484
Other	636			841
Total	25,923			20,268
Valuation allowance	(2,079		)	(2,508		)
Total deferred tax asset, net of valuation allowance	23,844			17,760
Deferred tax liabilities:
Prepaid expenses, deposits and other current assets	(2,054		)	(2,096		)
Depreciation and amortization	(17,402		)	(11,881		)
Total deferred tax liabilities	(19,456		)	(13,977		)
Net deferred tax asset, end of year	$	4,388		$	3,783

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 30, 2018:

(in thousands)	Carryover tax benefit			Valuation allowance			Expected benefit			Year expiration begins
Year-end tax attributes:
State NOLs	$	1,373		$	—		$	1,373		Various
Foreign NOLs	730			(730		)	—			Various
California Enterprise Zone credits	1,562			(1,349		)	213			2023
Total	$	3,665		$	(2,079	)	$	1,586

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)	2018			2017			2016
Balance, beginning of fiscal year	$	2,210		$	2,242		$	2,195
Increases for tax positions related to the current year	377			356			348
Reductions due to lapsed statute of limitations	(397		)	(388		)	(301		)
Balance, end of fiscal year	$	2,190		$	2,210		$	2,242

X

- References

No definition available.

+ Details

Name:	us-gaap_IncomeTaxDisclosureAbstract
Namespace Prefix:	us-gaap_
Data Type:	xbrli:stringItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319

+ Details

Name:	us-gaap_ScheduleOfComponentsOfIncomeTaxExpenseBenefitTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319

+ Details

Name:	us-gaap_ScheduleOfDeferredTaxAssetsAndLiabilitiesTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319

+ Details

Name:	us-gaap_ScheduleOfEffectiveIncomeTaxRateReconciliationTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h)(1)(i))
-URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690

+ Details

Name:	us-gaap_ScheduleOfIncomeBeforeIncomeTaxDomesticAndForeignTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

Tabular disclosure of the change in unrecognized tax benefits, excluding amounts pertaining to examined tax returns.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 15A
-URI http://asc.fasb.org/extlink&oid=84230637&loc=SL6600010-109319

+ Details

Name:	us-gaap_ScheduleOfUnrecognizedTaxBenefitsExcludingAmountsPertainingToExaminedTaxReturnsRollForwardTableTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration

X

- Definition

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.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32559-109319

+ Details

Name:	us-gaap_SummaryOfTaxCreditCarryforwardsTextBlock
Namespace Prefix:	us-gaap_
Data Type:	nonnum:textBlockItemType
Balance Type:	na
Period Type:	duration