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INTANGIBLE ASSETS (Schedule of Intangible Assets) (Details) - USD ($) | 3 Months Ended | 6 Months Ended
--- | --- | ---
Jul. 02, 2023 | Jun. 26, 2022 | Jul. 02, 2023 | Jun. 26, 2022
Finite-Lived Intangible Assets [Line Items] |  |  |  |
Amortization of acquired intangible assets | $ 1,549 | $ 543 | $ 2,911 | $ 1,100
Amortization of intangible assets | 1,829 | 770 | 3,458 | 1,508
Total expense | 1,829 | 809 | 3,458 | 1,586
Client partner lists |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |
Amortization of acquired intangible assets | 1,482 | 488 | 2,788 | 990
Covenant not to compete |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |
Amortization of acquired intangible assets | 67 | 55 | 123 | 110
Amortization Expense | Computer Software, Intangible Asset |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |
Amortization of intangible assets | 280 | 227 | 547 | 408
Selling, General and Administrative Expenses | Computer Software, Intangible Asset |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |
Amortization of intangible assets | $ 0 | $ 39 | $ 0 | $ 78

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- Definition The aggregate expense charged against earnings to allocate the cost of intangible assets (nonphysical assets not used in production) in a systematic and rational manner to the periods expected to benefit from such assets. As a noncash expense, this element is added back to net income when calculating cash provided by or used in operations using the indirect method. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 230 -SubTopic 10 -Section 45 -Paragraph 28 -Subparagraph (b) -URI https://asc.fasb.org/extlink&oid=126954810&loc=d3e3602-108585 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 50 -Paragraph 2 -Subparagraph (a)(2) -URI https://asc.fasb.org/extlink&oid=66006027&loc=d3e16323-109275 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 350 -SubTopic 30 -Section 45 -Paragraph 2 -URI https://asc.fasb.org/extlink&oid=6388964&loc=d3e16225-109274 + Details
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