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Taxes on Income | 12 Months Ended
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Jan. 02, 2016
Income Tax Disclosure [Abstract] |
Taxes on Income | Note 12 – Taxes on Income The income tax provision for continuing operations is made up of the following components:
| January 2, 2016 |  |  | January 3, 2015 |  |  | December 28, 2013 |
(In thousands) | (52 Weeks) |  |  | (53 Weeks) |  |  | (39 Weeks) |
Currently payable: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Federal | $ |  | 31,437 |  |  | $ |  | 27,015 |  |  | $ |  | 3,897 |
State |  |  | 3,144 |  |  |  |  | 777 |  |  |  |  | 510 |
Total currently payable |  |  | 34,581 |  |  |  |  | 27,792 |  |  |  |  | 4,407 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 3,255 |  |  |  |  | 3,362 |  |  |  |  | 531 |
State |  |  | (743 | ) |  |  |  | 175 |  |  |  |  | (4,097 | )
Total deferred |  |  | 2,512 |  |  |  |  | 3,537 |  |  |  |  | (3,566 | )
Total | $ |  | 37,093 |  |  | $ |  | 31,329 |  |  | $ |  | 841 |
The effective income tax rates are different from the statutory federal income tax rates for the following reasons:
| January 2, 2016 |  | January 3, 2015 |  | December 28, 2013
| (52 Weeks) |  | (53 Weeks) |  | (39 Weeks)
Federal statutory income tax rate |  | 35.0 |  | % |  |  | 35.0 |  | % |  |  | 35.0 |  | %
State taxes, net of federal income tax benefit |  | 1.6 |  |  |  |  | 2.9 |  |  |  |  | (112.7 | ) |
Charitable product donations |  | (0.3 | ) |  |  |  | (0.4 | ) |  |  |  | (13.4 | ) |
Non-deductible merger expenses |  | — |  |  |  |  | — |  |  |  |  | 101.3 |  |
Changes in tax contingencies |  | (0.1 | ) |  |  |  | (2.7 | ) |  |  |  | 36.9 |  |
Domestic production activities deduction |  | (0.2 | ) |  |  |  | (0.2 | ) |  |  |  | (8.6 | ) |
Non-deductible expenses |  | 0.4 |  |  |  |  | 0.9 |  |  |  |  | 3.8 |  |
Other, net |  | 0.6 |  |  |  |  | (0.9 | ) |  |  |  | (1.7 | ) |
Effective income tax rate |  | 37.0 |  | % |  |  | 34.6 |  | % |  |  | 40.6 |  | %
Deferred tax assets and liabilities resulting from temporary differences as of January 2, 2016 and January 3, 2015 are as follows:
(In thousands) | January 2, 2016 |  |  | January 3, 2015 |
Deferred tax assets: |  |  |  |  |  |  |  |  |
Employee benefits | $ |  | 29,218 |  |  | $ |  | 29,842 |
Accrued workers' compensation |  |  | 2,712 |  |  |  |  | 3,074 |
Allowance for doubtful accounts |  |  | 3,341 |  |  |  |  | 2,951 |
Intangible assets |  |  | 326 |  |  |  |  | 1,128 |
Restructuring |  |  | 732 |  |  |  |  | 1,947 |
Deferred revenue |  |  | 2,047 |  |  |  |  | 1,843 |
Accrued rent |  |  | 3,884 |  |  |  |  | 4,635 |
Accrued insurance |  |  | 866 |  |  |  |  | 1,107 |
All other |  |  | 6,804 |  |  |  |  | 5,627 |
Total deferred tax assets |  |  | 49,930 |  |  |  |  | 52,154 |
Deferred tax liabilities: |  |  |  |  |  |  |  |  |
Property and equipment |  |  | 43,201 |  |  |  |  | 47,860 |
Inventory |  |  | 48,120 |  |  |  |  | 51,616 |
Goodwill |  |  | 62,005 |  |  |  |  | 53,628 |
Convertible debt interest |  |  | 524 |  |  |  |  | 789 |
Leases |  |  | 12,279 |  |  |  |  | 10,585 |
All other |  |  | 401 |  |  |  |  | 1,402 |
Total deferred tax liabilities |  |  | 166,530 |  |  |  |  | 165,880 |
Net deferred tax liability | $ |  | (116,600 | ) |  | $ |  | (113,726 | )
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
(In thousands) | January 2, 2016 |  |  | January 3, 2015 |
Balance at beginning of year | $ |  | 2,179 |  |  | $ |  | 8,805 |
Gross increases - tax positions taken in prior years |  |  | 186 |  |  |  |  | 161 |
Gross decreases - tax positions taken in prior years |  |  | (105 | ) |  |  |  | (5,812 | )
Gross increases - tax positions taken in current year |  |  | 660 |  |  |  |  | 650 |
Lapse of statute of limitations |  |  | (709 | ) |  |  |  | (1,625 | )
Balance at end of year | $ |  | 2,211 |  |  | $ |  | 2,179 |
Unrecognized tax benefits of $0.8 million are set to expire prior to December 31, 2016. The Company recognizes interest and penalties accrued related to unrecognized tax benefits in income tax expense. The amount of unrecognized tax benefits, including interest and penalties, that would reduce the Company’s effective income tax rate if recognized in future periods was $1.2 million as of January 2, 2016. SpartanNash or its subsidiaries file income tax returns with federal, state and local tax authorities within the United States. With few exceptions, SpartanNash is no longer subject to U.S. federal, state or local examinations by tax authorities for fiscal years before March 26, 2011. Income tax returns related to the former Nash-Finch Company, with few exceptions, are no longer subject to U.S. federal, state or local examinations by tax authorities for the fiscal year ended December 31, 2011 and earlier.

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- Definition The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=26873400&loc=d3e23780-122690 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 3: 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 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: 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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