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OTHER CURRENT ASSETS
12 Months Ended
Dec. 31, 2023
Other current assets [Abstract]  
Other Current Assets OTHER CURRENT ASSETS
Other current assets consist of the following at (in thousands): 
 December 31,
2023
January 1,
2023
CARES Act receivable$2,188 $2,368 
Deferred consideration— 2,000 
Income tax receivable685 1,667 
Horn Solutions working capital adjustment— 534 
Workers’ compensation deposit refund receivable— 448 
Due from Arroyo and Sentech, respectively3,843 411 
Other456 31 
$7,172 $7,459 

CARES Act Receivable
The Employee Retention Credit (“ERC”) was established by the Coronavirus Aid, Relief, and Economic Security Act (“CARES Act”). The CARES Act allows relief to businesses affected by the coronavirus pandemic, by providing payment to employers for qualified wages and health insurance benefits for team members. The CARES Act applies to taxes incurred from March 27, 2020, through the second quarter of 2021.