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INTANGIBLE ASSETS (Schedule of Intangible Assets) (Details) - USD ($) | 3 Months Ended | 9 Months Ended
--- | --- | ---
Oct. 01, 2023 | Sep. 25, 2022 | Oct. 01, 2023 | Sep. 25, 2022
Finite-Lived Intangible Assets [Line Items] |  |  |  |
Amortization of acquired intangible assets | $ 1,638 | $ 542 | $ 4,550 | $ 1,643
Amortization of intangible assets | 1,927 | 994 | 5,386 | 2,503
Total expense | 1,927 | 1,033 | 5,386 | 2,619
Client partner lists |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |
Amortization of acquired intangible assets | 1,567 | 487 | 4,355 | 1,477
Covenant not to compete |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |
Amortization of acquired intangible assets | 71 | 55 | 195 | 166
Amortization Expense | Computer Software, Intangible Asset |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |
Amortization of intangible assets | 289 | 452 | 836 | 860
Selling, General and Administrative Expenses | Computer Software, Intangible Asset |  |  |  |
Finite-Lived Intangible Assets [Line Items] |  |  |  |
Amortization of intangible assets | $ 0 | $ 39 | $ 0 | $ 116

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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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