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INCOME TAXES (Tables) | 12 Months Ended
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Jan. 01, 2017
Income Tax Disclosure [Abstract] |
Schedule of U.S. and foreign components of consolidated income (loss) before income taxes and the provision for (benefit from) 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
| 2016 |  |  | 2015 |  |  | 2014 |
Income (loss) before income taxes: |  |  |  |  |
U.S. | $ | (19,340 | ) |  | $ | (17,897 | ) |  | $ | (13,172 | )
Foreign | 257 |  |  | 195 |  |  | 161 |
Income (loss) before income taxes | $ | (19,083 | ) |  | $ | (17,702 | ) |  | $ | (13,011 | )
Provision for (benefit from) income taxes: |  |  |  |  |
Current: |  |  |  |  |
Federal | $ | — |  |  | $ | 37 |  |  | $ | — |
State | (3 | ) |  | 2 |  |  | — |
Foreign | 75 |  |  | 99 |  |  | 95 |
Subtotal | 72 |  |  | 138 |  |  | 95 |
Deferred: |  |  |  |  |
Federal | — |  |  | — |  |  | — |
State | — |  |  | — |  |  | — |
Foreign | (7 | ) |  | 8 |  |  | (27 | )
Subtotal | (7 | ) |  | 8 |  |  | (27 | )
Provision for income taxes | $ | 65 |  |  | $ | 146 |  |  | $ | 68 |
Schedule of deferred tax balances | Deferred tax balances are comprised of the following (in thousands):
| January 1, 2017 |  | January 3, 2016
Deferred tax assets: |  |  |
Net operating losses | $ | 53,924 |  |  | $ | 45,148 |
Capital losses | 2,938 |  |  | 2,938 |
Accruals and reserves | 1,875 |  |  | 1,732 |
Credits carryforward | 5,080 |  |  | 5,831 |
Depreciation and amortization | 14,415 |  |  | 12,738 |
Stock-based compensation | 968 |  |  | 1,012 |
| 79,200 |  |  | 69,399 |
Valuation allowances | (79,150 | ) |  | (69,349 | )
Deferred tax asset | $ | 50 |  |  | $ | 50 |
Deferred tax liability | — |  |  | — |
Schedule of rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate | A rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate reflected in the consolidated statements of operations is as follows:
| Fiscal Years
| 2016 |  | 2015 |  | 2014
Income tax (benefit) at statutory rate | $ | (6,489 | ) |  | $ | (5,962 | ) |  | $ | (4,423 | )
State taxes | (3 | ) |  | 2 |  |  | — |
Stock compensation and other permanent differences | 211 |  |  | 286 |  |  | 6 |
Foreign taxes | (19 | ) |  | 41 |  |  | 22 |
Benefit allocated from other comprehensive income (loss) | — |  |  | — |  |  | — |
Future benefit of deferred tax assets not recognized | 6,365 |  |  | 5,779 |  |  | 4,463 |
Provision for income taxes | $ | 65 |  |  | $ | 146 |  |  | $ | 68 |
Schedule of 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):
| January 1, 2017 |  | January 3, 2016 |  | December 28, 2014
Beginning balance of unrecognized tax benefits | $ | 696 |  |  | $ | 516 |  |  | $ | 79 |
Additions for tax positions related to the prior year | 1,204 |  |  | (3 | ) |  | 330 |
Additions for tax positions related to the current year | 150 |  |  | 199 |  |  | 162 |
Lapse of statues of limitations | (36 | ) |  | (16 | ) |  | (55 | )
Ending balance of unrecognized tax benefits | $ | 2,014 |  |  | $ | 696 |  |  | $ | 516 |

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- 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
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- 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
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- 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
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