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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 28, 2013
Summary of Activities for Discontinued Operations | On December 30, 2011, we entered into an agreement to sell our aesthetics business to Cutera, Inc. The operating results of our aesthetics business were therefore classified as discontinued operations, and the associated assets and liabilities were classified as discontinued operations for all periods presented under the requirements of ASC 360. The sale of the aesthetics business was completed on February 2, 2012.
|  | FY 2013 Year Ended |  |  | FY 2012 Year Ended |  |  | FY 2011 Year Ended |
(in thousands) |  | December 28, 2013 |  |  | December 29, 2012 |  |  | December 31, 2011 |
Total revenues |  | $ | — |  |  | $ | 1,630 |  |  | $ | 10,840 |
Income (loss) from discontinued operations |  | $ | — |  |  | $ | (325 | ) |  | $ | 653 |
Gain on sales of aesthetics business |  | $ | — |  |  | $ | 1,149 |  |  | $ | — |
Income from discontinued operations, before income taxes |  | $ | — |  |  | $ | 824 |  |  | $ | 653 |
Income tax (benefit) expense |  | $ | — |  |  | $ | (784 | ) |  | $ | 184 |
Income from discontinued operations, net of tax |  | $ | — |  |  | $ | 1,608 |  |  | $ | 469 |
Reconciliation of the Changes in the Company's Deferred Revenue Balance | Revenue related to service contracts is deferred and recognized on a straight line basis over the period of the applicable service period. Costs associated with these service arrangements are recognized as incurred. A reconciliation of the changes in the Company’s deferred revenue balances for the years ended December 28, 2013 and December 29, 2012 are as follows (in thousands):
FY 2011: Balance, December 31, 2011 |  | $ | 1,014 |
Additions to deferral |  |  | 1,131 |
Revenue recognized |  |  | (1,141 | )
FY 2012: Balance, December 29, 2012 |  |  | 1,004 |
Additions to deferral |  |  | 1,383 |
Revenue recognized |  |  | (1,254 | )
FY 2013: Balance, December 28, 2013 |  | $ | 1,133 |
Reconciliation of the Changes in the Company's Warranty Liability | We provide reserves for the estimated cost of product warranties at the time revenue is recognized based on historical experience of known product failure rates and expected material and labor costs to provide warranty services. We generally provide a two-year warranty on our products. Additionally, from time to time, specific warranty accruals may be made if unforeseen technical problems arise. Alternatively, if estimates are determined to be greater than the actual amounts necessary, we may reverse a portion of such provisions in future periods. Warranty costs are reflected in the consolidated statements of operations as costs of revenues. A reconciliation of the changes in the Company’s warranty liability for the years ended December 28, 2013 and December 29, 2012 are as follows (in thousands):
FY 2011: Balance, December 31, 2011 |  | $ | 556 |
Accruals for product warranties |  |  | 173 |
Cost of warranty claims |  |  | (276 | )
FY 2012: Balance, December 29, 2012 |  |  | 453 |
Accruals for product warranties |  |  | 213 |
Cost of warranty claims |  |  | (198 | )
FY 2013: Balance, December 28, 2013 |  | $ | 468 |

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- Definition Tabular disclosure of the type of arrangements and the corresponding amounts that comprise the current and noncurrent balance of deferred revenue as of the balance sheet date. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 605 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 13.A.4(a).Q1) -URI http://asc.fasb.org/extlink&oid=27012821&loc=d3e214044-122780 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 45 -Paragraph 8 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=28358313&loc=d3e6935-107765 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 13 -Section A + Details
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- Definition Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 45 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6892542&loc=d3e957-107759 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1510-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 45 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=8077374&loc=d3e2443-110228 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1474-107760 + Details
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- Definition Tabular disclosure of the changes in the guarantor's aggregate product warranty liability, including the beginning balance of the aggregate product warranty liability, the aggregate reductions in that liability for payments made (in cash or in kind) under the warranty, the aggregate changes in the liability for accruals related to product warranties issued during the reporting period, the aggregate changes in the liability for accruals related to preexisting warranties (including adjustments related to changes in estimates), and the ending balance of the aggregate product warranty liability. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249 + Details
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