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Income Tax (Tables) | 12 Months Ended
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Jun. 30, 2013
Income Tax: |
Provision for income taxes from continuing operations | Provision for income taxes from continuing operations consists of the following (in thousands):
|  | Year Ended |
|  | June 30, |  |  | June 24, |
|  | 2013 |  |  | 2012 |
Current - Federal |  | $ | - |  |  | $ | 310 |
Current - State |  |  | 33 |  |  |  | 26 |
Deferred - Federal |  |  | (555 | ) |  |  | 67 |
Deferred - State |  |  | (4 | ) |  |  | 16 |
Provision for income taxes |  | $ | (526 | ) |  | $ | 419 |
Effective income tax rate reconciliation | The effective income tax rate varied from the statutory rate for the years ended June 30, 2013 and June 24, 2012 as reflected below (in thousands):
|  | June 30, |  |  | June 24, |
|  | 2013 |  |  | 2012 |
Federal income taxes based on 34% |  |  |  |  |  |
of pre-tax income |  | $ | (560 | ) |  | $ | 269 |
State income tax, net of federal effect |  |  | 22 |  |  |  | 28 |
Permanent adjustments |  |  | 13 |  |  |  | 127 |
Other |  |  | (1 | ) |  |  | (5 | )
|  | $ | (526 | ) |  | $ | 419 |
Deferred Tax Assets and Liabilities | The tax effects of temporary differences that give rise to the net deferred tax assets consisted of the following (in thousands):
|  | June 30, |  |  | June 24, |
|  | 2013 |  |  | 2012 |
Current |  |  |  |  |  |
Reserve for bad debt |  | $ | 81 |  |  | $ | 88 |
Deferred fees |  |  | 52 |  |  |  | 62 |
Other reserves and accruals |  |  | 749 |  |  |  | 625 |
Credit carryforwards |  |  | - |  |  |  | 26 |
Net operating loss carryforwards |  |  | - |  |  |  | 277 |
|  |  | 882 |  |  |  | 1,078 |
Non Current |  |  |  |  |  |  |  |
Credit carryforwards |  |  | 129 |  |  |  | - |
Net operating loss carryforwards |  |  | 300 |  |  |  | - |
Depreciable assets |  |  | (261 | ) |  |  | (699 | )
Total gross deferred tax asset |  |  | 1,050 |  |  |  | 379 |
Valuation allowance |  |  | - |  |  |  | - |
Net deferred tax asset |  | $ | 1,050 |  |  | $ | 379 |

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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 tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
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- Definition Tabular disclosure of the income tax exemptions and reductions which have been granted by taxing authorities for a specified period, applicable term of the exemptions and reductions, estimated dollar value of tax benefits, and per share benefits. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 11.C) -URI http://asc.fasb.org/extlink&oid=34349781&loc=d3e330215-122817 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 35 -URI http://asc.fasb.org/extlink&oid=29652012&loc=d3e28937-109314 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 11 -Section C + Details
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