XML 36 R30.htm IDEA: XBRL DOCUMENT
v2.4.0.6

Income Taxes (Tables) | 12 Months Ended
--- | ---
Dec. 30, 2012
Income Tax Disclosure [Abstract] |
Provision for income taxes | The following table presents the U.S. and foreign components of consolidated income (loss) before income taxes and the provision for (benefit from) income taxes (in thousands):
| Fiscal Years
| 2012 |  | 2011 |  | 2010
Income (loss) before income taxes: |  |  |  |  |
U.S. | $ | (12,444 | ) |  | $ | (7,569 | ) |  | $ | (209 | )
Foreign | 148 |  |  | 25 |  |  | 148 |
Income (loss) before income taxes | $ | (12,296 | ) |  | $ | (7,544 | ) |  | $ | (61 | )
Provision for (benefit from) income taxes: |  |  |  |  |
Current: |  |  |  |  |
Federal | $ | — |  |  | $ | — |  |  | $ | (11 | )
State | 2 |  |  | 2 |  |  | 2 |
Foreign | 51 |  |  | 66 |  |  | 51 |
Subtotal | 53 |  |  | 68 |  |  | 42 |
Deferred: |  |  |  |  |
Federal | (55 | ) |  | — |  |  | (170 | )
State | (9 | ) |  | — |  |  | (40 | )
Foreign | 29 |  |  | (18 | ) |  | (16 | )
Subtotal | (35 | ) |  | (18 | ) |  | (226 | )
Provision for (benefit from) income taxes | $ | 18 |  |  | $ | 50 |  |  | $ | (184 | )
Net deferred tax assets and liabilities | Deferred tax balances are comprised of the following (in thousands):
| December 30, 2012 |  | January 1, 2012
Deferred tax assets: |  |  |
Net operating losses and capital losses | $ | 38,342 |  |  | $ | 34,733 |
Accruals and reserves | 2,683 |  |  | 2,753 |
Credits carryforward | 5,024 |  |  | 5,304 |
Unrealized loss on marketable securities | 3,088 |  |  | 3,057 |
Depreciation and amortization | 9,558 |  |  | 9,150 |
Stock-based compensation | 1,344 |  |  | 971 |
Other | 273 |  |  | 211 |
| 60,312 |  |  | 56,179 |
Valuation allowances | (60,223 | ) |  | (56,067 | )
Deferred tax asset | $ | 89 |  |  | $ | 112 |
Deferred tax liability | — |  |  | — |
Reconciliation of provision for income taxes at U.S federal inocme tax rate to the provision for income taxes per the financial statements | A rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate reflected in the consolidated statement of operations is as follows:
| Fiscal Years
| 2012 |  | 2011 |  | 2010
Income tax expense/(benefit) at statutory rate | $ | (4,180 | ) |  | $ | (2,565 | ) |  | $ | (21 | )
State taxes | 2 |  |  | 2 |  |  | 2 |
Refundable R&D credit | — |  |  | — |  |  | (11 | )
Stock compensation and other permanent differences | 342 |  |  | 192 |  |  | 224 |
Foreign taxes | 30 |  |  | 41 |  |  | (15 | )
Benefit allocated from other comprehensive income | (65 | ) |  | — |  |  | (209 | )
Future benefit of deferred tax assets not recognized | 3,889 |  |  | 2,380 |  |  | (154 | )
| $ | 18 |  |  | $ | 50 |  |  | $ | (184 | )
Reconciliation of beginning and ending amount of unrecognized tax benefits | A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):
| December 30, 2012 |  | January 1, 2012 |  | January 2, 2011
Beginning balance of unrecognized tax benefits | $ | 77 |  |  | $ | 73 |  |  | $ | 70 |
Gross increases for tax positions of current year | 2 |  |  | 4 |  |  | 3 |
Ending balance of unrecognized tax benefits | $ | 79 |  |  | $ | 77 |  |  | $ | 73 |

X
- 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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&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://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=6907707&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 the change in unrecognized tax benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 55 -Paragraph 217 -URI http://asc.fasb.org/extlink&oid=21917533&loc=d3e36027-109320 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_ScheduleOfUnrecognizedTaxBenefitsRollForwardTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration