XML 57 R68.htm IDEA: XBRL DOCUMENT
v2.4.1.9

Income Taxes (Details Textual) (USD $) | 12 Months Ended | 3 Months Ended |  |  |
--- | --- | --- | --- | --- | ---
Jan. 03, 2015 | Jan. 03, 2015 | Dec. 28, 2013 | Dec. 29, 2012 | Dec. 31, 2011
Income Taxes [Line Items] |  |  |  |  |
Release of deferred tax assets valuation allowance | $ (9,200,000)us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount |  |  |  |
Accrued interest and penalties | 0 us-gaap_IncomeTaxExaminationPenaltiesAndInterestAccrued | 0 us-gaap_IncomeTaxExaminationPenaltiesAndInterestAccrued |  |  |
Ending balance of unrecognized tax benefits | 861,000 us-gaap_UnrecognizedTaxBenefits | 861,000 us-gaap_UnrecognizedTaxBenefits | 1,027,000 us-gaap_UnrecognizedTaxBenefits | 954,000 us-gaap_UnrecognizedTaxBenefits | 1,191,000 us-gaap_UnrecognizedTaxBenefits
Unrecognized tax benefits recognition impact on income tax rate | 861,000 us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate | 861,000 us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate |  |  |
Earliest Tax Year |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Open Tax Year | 2009 |  |  |  |
Latest Tax Year |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Open Tax Year | 2014 |  |  |  |
Federal |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Release of deferred tax assets valuation allowance |  | (9,200,000)us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount / us-gaap_IncomeTaxAuthorityAxis = us-gaap_DomesticCountryMember |  |  |
Net operating loss | 12,500,000 us-gaap_OperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityAxis = us-gaap_DomesticCountryMember | 12,500,000 us-gaap_OperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityAxis = us-gaap_DomesticCountryMember |  |  |
Stock option deduction | 2,000,000 irix_OperatingLossCarryforwardsRelatedToWindfallStockOptionDeductions / us-gaap_IncomeTaxAuthorityAxis = us-gaap_DomesticCountryMember | 2,000,000 irix_OperatingLossCarryforwardsRelatedToWindfallStockOptionDeductions / us-gaap_IncomeTaxAuthorityAxis = us-gaap_DomesticCountryMember |  |  |
Net operating loss expiration year | 2032 |  |  |  |
Research credit | 1,300,000 us-gaap_TaxCreditCarryforwardAmount / us-gaap_IncomeTaxAuthorityAxis = us-gaap_DomesticCountryMember | 1,300,000 us-gaap_TaxCreditCarryforwardAmount / us-gaap_IncomeTaxAuthorityAxis = us-gaap_DomesticCountryMember |  |  |
Tax credit carryforward expiration year | 2026 |  |  |  |
State |  |  |  |  |
Income Taxes [Line Items] |  |  |  |  |
Net operating loss | 14,500,000 us-gaap_OperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember | 14,500,000 us-gaap_OperatingLossCarryforwards / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember |  |  |
Stock option deduction | 2,100,000 irix_OperatingLossCarryforwardsRelatedToWindfallStockOptionDeductions / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember | 2,100,000 irix_OperatingLossCarryforwardsRelatedToWindfallStockOptionDeductions / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember |  |  |
Net operating loss expiration year | 2020 |  |  |  |
Research credit | $ 1,900,000 us-gaap_TaxCreditCarryforwardAmount / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember | $ 1,900,000 us-gaap_TaxCreditCarryforwardAmount / us-gaap_IncomeTaxAuthorityAxis = us-gaap_StateAndLocalJurisdictionMember |  |  |

X
- Details
Name: | irix_IncomeTaxesLineItems
Namespace Prefix: | irix_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Net operating loss expiration year. + References No definition available. + Details
Name: | irix_NetOperatingLossExpirationYear
Namespace Prefix: | irix_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition Operating loss carryforwards related to windfall stock option deductions. + References No definition available. + Details
Name: | irix_OperatingLossCarryforwardsRelatedToWindfallStockOptionDeductions
Namespace Prefix: | irix_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Tax credit carryforward expiration year. + References No definition available. + Details
Name: | irix_TaxCreditCarryforwardExpirationYear
Namespace Prefix: | irix_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition The amount of estimated penalties and interest accrued as of the balance sheet date arising from income tax examinations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_IncomeTaxExaminationPenaltiesAndInterestAccrued
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Tax year that remains open to examination under enacted tax laws, in CCYY format. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 + Details
Name: | us-gaap_OpenTaxYear
Namespace Prefix: | us-gaap_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Carryforwards -URI http://asc.fasb.org/extlink&oid=6506874 + Details
Name: | us-gaap_TaxCreditCarryforwardAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of unrecognized tax benefits pertaining to uncertain tax positions taken in tax returns. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Glossary Unrecognized Tax Benefit -URI http://asc.fasb.org/extlink&oid=6527854 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefits
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The total amount of unrecognized tax benefits that, if recognized, would affect the effective tax rate. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15A -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6907707&loc=SL6600010-109319 + Details
Name: | us-gaap_UnrecognizedTaxBenefitsThatWouldImpactEffectiveTaxRate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 45 -Paragraph 20 -URI http://asc.fasb.org/extlink&oid=37586315&loc=d3e32123-109318 + Details
Name: | us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_EarliestTaxYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_LatestTaxYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |