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Significant Accounting Policies (Policies) | 9 Months Ended
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Sep. 29, 2019
Accounting Policies [Abstract] |
New Accounting Pronouncements, Policy [Policy Text Block] | Recently Adopted Accounting Guidance Leases Effective January 1, 2019, the Company adopted Accounting Standards Update 2016 - 02 – Leases (Topic 842 ). Adoption of the new standard did not materially impact the prior year consolidated statements of operations and cash flows. The prior year consolidated balance sheet has been revised for the effects of the new standard. The effects to our consolidated balance sheet as of December 31, 2018 are presented below. The Company adopted the new standard applying the modified retrospective approach. The Company measured and recognized leases upon adoption which had commenced as of the beginning or during the prior year. The package of practical expedients permitted under the transition guidance of the new standard was elected which allowed us to carry forward the historical lease classification and determination of whether an arrangement is or contains a lease on existing leases. The use-of-hindsight transition practical expedient was applied to determine the lease term for existing leases, which resulted in the lengthening of the lease term at commencement for one of our operating facilities. At contract inception, the Company determines whether the arrangement is or contains a lease and determines the lease classification. The lease term is determined based on the non-cancellable term of the lease adjusted to the extent optional renewal terms and termination rights are reasonably certain. Lease expense is recognized evenly over the lease term. Variable lease payments are recognized as period costs. The present value of remaining lease payments is recognized as a liability on the balance sheet with a corresponding right-of-use asset adjusted for prepaid or accrued lease payments. The Company uses its incremental borrowing rate for the discount rate, unless the interest rate implicit in the lease contract is readily determinable. The Company has adopted the practical expedients to not separate non-lease components from lease components and to not present short-term leases on the balance sheet. The impact on the consolidated balance sheet as of December 31, 2018 is shown below. Impact to Previously Reported Results Consolidated Balance Sheet as of December 31, 2018:
|  | As P reviously R eported |  |  | Lease Standard Adjustment |  |  | As Adjusted |
Other noncurrent assets |  | $ | 82 |  |  | $ | 805 |  |  | $ | 887 |
Prepaid expenses and other current assets |  |  | 2,429 |  |  |  | (61 | ) |  |  | 2,368 |
Accrued expenses and other current liabilities |  |  | 3,534 |  |  |  | 439 |  |  |  | 3,973 |
Other noncurrent liabilities |  |  | 32 |  |  |  | 376 |  |  |  | 408 |
Accumulated deficit |  |  | (57,964 | ) |  |  | (71 | ) |  |  | (58,035 | )
See Note 9 for further disclosure regarding lease accounting. Recent Accounting Guidance Not Yet Adopted There have been no developments to recently issued accounting standards, including the expected dates of adoption and anticipated effects on the Company’s consolidated financial statements, from those disclosed in the Company’s 2018 Annual Report on Form 10 -K.

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- Definition Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact. + References No definition available. + Details
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