XML 39 R27.htm IDEA: XBRL DOCUMENT
v3.22.0.1

Summary of Significant Accounting Policies (Tables) | 12 Months Ended
--- | ---
Jan. 01, 2022
Accounting Policies [Abstract] |
Reconciliation of Changes in Allowance for Doubtful Accounts | A reconciliation of the changes in our allowance for doubtful accounts balances for the years ended January 1, 2022 and January 2, 2021 are as follows (in thousands):
|  | Balance at |  |  |  |  |  |  |  |  |  |  | Balance |
|  | Beginning of |  |  |  |  |  |  |  |  |  |  | at End of |
Description |  | the period |  |  | Additions |  |  | (Deductions) |  |  | the period |
Allowance for doubtful accounts Years ended |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
January 1, 2022 |  |  | 244 |  |  |  | 37 |  |  |  | (13 | ) |  |  | 268 |
January 2, 2021 |  |  | 187 |  |  |  | 181 |  |  |  | (124 | ) |  |  | 244 |
Reconciliation of Changes in Deferred Revenue | A reconciliation of the changes in our deferred revenue balances for the years ended January 1, 2022 and January 2, 2021 are as follows (in thousands):
FY 2019: Balance as of December 28, 2019 |  | $ | 1,810 |
Additions to deferral |  |  | 1,610 |
Revenue recognized |  |  | (2,190 | )
Deductions from reserves |  |  | (3 | )
FY 2020: Balance as of January 2, 2021 |  |  | 1,227 |
Additions to deferral |  |  | 14,503 |
Revenue recognized |  |  | (2,445 | )
FY 2021: Balance as of January 1, 2022 |  | $ | 13,285 |
Reconciliation of Changes in Warranty Liability | A reconciliation of the changes in our warranty liability for the years ended January 1, 2022 and January 2, 2021 are as follows (in thousands):
FY 2019: Balance as of December 28, 2019 |  | $ | 536 |
Accruals for product warranties |  |  | 128 |
Cost of warranty claims |  |  | (108 | )
Adjustment to pre-existing warranties |  |  | (309 | )
FY 2020: Balance as of January 2, 2021 |  |  | 247 |
Accruals for product warranties |  |  | 105 |
Cost of warranty claims |  |  | (158 | )
Adjustment to pre-existing warranties |  |  | (36 | )
FY 2021: Balance as of January 1, 2022 |  | $ | 158 |

X
- Definition Schedule of reconciliation of changes in allowance for doubtful accounts. + References No definition available. + Details
Name: | irix_ScheduleOfReconciliationOfChangesInAllowanceForDoubtfulAccounts
Namespace Prefix: | irix_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_AccountingPoliciesAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- 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://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 460 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=123368208&loc=d3e12565-110249 + Details
Name: | us-gaap_ScheduleOfProductWarrantyLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration