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Fair Values of Financial Instruments | 12 Months Ended
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Dec. 27, 2014
Fair Value Disclosures [Abstract] |
Fair Value Disclosures [Text Block] | Note 18 — Fair Values of Financial Instruments The following methods were used to estimate the fair value of all financial instruments recognized in the accompanying balance sheets at amounts other than fair values. Cash and Cash Equivalents and Time Deposits Fair values of cash and cash equivalents and time deposits approximate cost due to the short period of time to maturity. Notes Payable and Long-term Debt The Company believes the carrying value of short-term debt, including current portion of long-term debt, and long-term debt adequately reflects the fair value of these instruments. The following table presents estimated fair values of the Company’s financial instruments in accordance with FASB ASC 825 at December 27, 2014 and December 28, 2013.
|  | Fair Value Measurements Using |
|  |  |  | Quoted Prices in |  |  |  |  |
|  |  |  | Active Markets |  | Significant Other |  | Significant |
2014 |  |  |  | for Identical |  | Observable |  | Unobservable |
In Thousands |  | Fair Value |  | Assets (Level 1) |  | Inputs (Level 2) |  | Inputs (Level 3) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 3,232 |  | $ | 3,232 |  | $ | — |  | $ | — |
Time deposits |  | $ | 1,450 |  | $ | 1,450 |  | $ | — |  | $ | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |
Note payable and Short-term debt |  | $ | 16,200 |  | $ | — |  | $ | 16,200 |  | $ | — |
Current portion of Long-term debt |  | $ | 1,586 |  | $ | — |  | $ | 1,586 |  | $ | — |
Long-term debt |  | $ | 3,360 |  | $ | — |  | $ | 3,360 |  | $ | — |
|  | Fair Value Measurements Using |
|  |  |  | Quoted Prices in |  |  |  |  |
|  |  |  | Active Markets |  | Significant Other |  | Significant |
2013 |  |  |  | for Identical |  | Observable |  | Unobservable |
In Thousands |  | Fair Value |  | Assets (Level 1) |  | Inputs (Level 2) |  | Inputs (Level 3) |
Financial assets |  |  |  |  |  |  |  |  |  |  |  |  |
Cash and cash equivalents |  | $ | 2,346 |  | $ | 2,346 |  | $ | — |  | $ | — |
Time deposits |  | $ | 1,700 |  | $ | 1,700 |  | $ | — |  | $ | — |
Financial liabilities |  |  |  |  |  |  |  |  |  |  |  |  |
Note payable and Short-term debt |  | $ | 21,700 |  | $ | — |  | $ | 21,700 |  | $ | — |
Current portion of Long-term debt |  | $ | 1,563 |  | $ | — |  | $ | 1,563 |  | $ | — |
Long-term debt |  | $ | 4,946 |  | $ | — |  | $ | 4,946 |  | $ | — |

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- Definition The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 21 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13537-108611 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13433-108611 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 28 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14064-108612 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 30 -URI http://asc.fasb.org/extlink&oid=6957238&loc=d3e14172-108612 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 825 -SubTopic 10 -Section 50 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=35750535&loc=d3e13504-108611 + Details
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