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ACCOUNTING POLICIES (Details Narrative) - USD ($) | 12 Months Ended
--- | ---
Jan. 02, 2021 | Dec. 28, 2019
Cash Equivalents |  |
Amount of deposits insured by Federal Deposit Insurance Corporation (FDIC) | $ 250,000 |
Accounts receivable, allowance for doubtful accounts | $ 545,000 | $ 556,000
Accounts receivable, customers due period | 30 years |
Bad debt expense | $ 253,000 | 64,000
Revenue recognized employing the percentage of completion method | 505,000 | 576,000
Sales returns | $ 459,000 | 613,000
Percentage of available cash located in foreign subsidiaries | 38.00% |
Inventories |  |
LIFO inventory amount | $ 27,900,000 |
FIFO inventory amount | 5,800,000 |
Amortization expense | 3,634,378 | 1,726,539
Excess of current cost over LIFO carrying value | 6,800,000 | 6,700,000
Lease expense 2021 | 2,923,761 |
Lease expense 2022 | 2,262,399 |
Lease expense 2023 | 1,872,491 |
Lease expense 2024 | 1,481,832 |
Lease expense 2025 | 844,884 |
Lease expense thereafter | $ 3,421,563 |
Weighted average remaining lease term | 6 years 9 months 18 days |
Depreciation | $ 4,843,134 | 4,722,758
Product development expenses | 3,131,035 | 6,024,567
Impairment of goodwill | 4,975,372 | 0
Lease liability | 9,883,168 | 9,376,903
Lease [Member] |  |
Inventories |  |
Lease liability | 12,800,000 |
Greenwald Industries [Member] |  |
Inventories |  |
Impairment of goodwill | 1,000,000.0 |
Subscription services revenue | 441,000 | 567,000
Eberhard Hardware Manufacturing Ltd [Member] |  |
Inventories |  |
Impairment of goodwill | $ 4,000,000.0 |
Non-compete agreements [Member] |  |
Inventories |  |
Useful lives of intangible assets | 5 years |
Minimum [Member] | Building [Member] |  |
Inventories |  |
Estimated useful lives of the assets | 10 years |
Minimum [Member] | Machinery and Equipment [Member] |  |
Inventories |  |
Estimated useful lives of the assets | 3 years |
Minimum [Member] | Technology And Licenses [Member] |  |
Inventories |  |
Useful lives of intangible assets | 5 years |
Maximum [Member] |  |
Inventories |  |
Useful lives of intangible assets | 17 years |
Maximum [Member] | Building [Member] |  |
Inventories |  |
Estimated useful lives of the assets | 39 years 6 months |
Maximum [Member] | Machinery and Equipment [Member] |  |
Inventories |  |
Estimated useful lives of the assets | 10 years |
Leases [Member] | Minimum [Member] |  |
Inventories |  |
Interest rate on leases | 3.50% |
Leases [Member] | Maximum [Member] |  |
Inventories |  |
Interest rate on leases | 5.00% |
Advertising [Member] |  |
Inventories |  |
Advertising costs | $ 303,060 | 462,911
Product Development Costs [Member] |  |
Inventories |  |
Product development expenses | $ 3,131,035 | $ 6,024,567

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