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INCOME TAXES (Tables)

12 Months Ended

Dec. 31, 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
	2017				2016				2015
Income (loss) before income taxes:
U.S.	$	(14,253	)		$	(19,340	)		$	(17,897	)
Foreign	209				257				195
Income (loss) before income taxes	$	(14,044	)		$	(19,083	)		$	(17,702	)
Provision for (benefit from) income taxes:
Current:
Federal	$	—			$	—			$	37
State	2				(3		)		2
Foreign	85				75				99
Subtotal	87				72				138
Deferred:
Federal	—				—				—
State	—				—				—
Foreign	—				(7		)		8
Subtotal	—				(7		)		8
Provision for income taxes	$	87			$	65			$	146

Schedule of deferred tax balances

Deferred tax balances are comprised of the following (in thousands):

	December 31, 2017				January 1, 2017
Deferred tax assets:
Net operating losses	$	37,631			$	53,924
Capital losses	1,726				2,938
Accruals and reserves	1,487				1,875
Credits carryforward	5,743				5,080
Depreciation and amortization	9,056				14,415
Stock-based compensation	343				968
	55,986				79,200
Valuation allowances	(55,931		)		(79,150		)
Deferred tax asset	$	55			$	50
Deferred tax liability	$	—			$	—

Schedule of rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate

The following table presents the rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate reflected in the consolidated statements of operations:

	Fiscal Years
	2017				2016				2015
Income tax (benefit) at statutory rate	$	(4,775	)		$	(6,489	)		$	(5,962	)
State taxes	2				(3		)		2
Stock compensation and other permanent differences	75				211				286
Foreign taxes	(30		)		(19		)		41
Benefit allocated from other comprehensive income (loss)	—				—				—
Future benefit of deferred tax assets not recognized	4,815				6,365				5,779
Provision for income taxes	$	87			$	65			$	146

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):

	December 31, 2017				January 1, 2017				January 3, 2016
Beginning balance of unrecognized tax benefits	$	2,014			$	696			$	516
Additions for tax positions related to the prior year	16				1,204				(3		)
Additions for tax positions related to the current year	77				150				199
Lapse of statues of limitations	—				(36		)		(16		)
Ending balance of unrecognized tax benefits	$	2,107			$	2,014			$	696

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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

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-Publisher FASB
-Name Accounting Standards Codification
-Topic 740
-SubTopic 10
-Section 50
-Paragraph 9
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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.

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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.

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Tabular disclosure of the change in unrecognized tax benefits.

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