v3.3.1.900

INCOME TAXES (Tables) | 12 Months Ended
--- | ---
Jan. 03, 2016
IncomeTaxExpenseBenefitContinuingOperationsByJurisdictionAbstract |
Schedule of Income before Income Tax Table Text Block |
| Fiscal Year
(in thousands) | 2015 |  | 2014 |  | 2013
United States | $ | 901 |  | $ | 2,764 |  | $ | 5,297
Foreign |  | 226 |  |  | 223 |  |  | 349
Total | $ | 1,127 |  | $ | 2,987 |  | $ | 5,646
Income Tax Expense Benefit [Abstract] |
Schedule Of Components Of Income Tax Expense Benefit [Table Text Block] |
| Fiscal Year
(in thousands) | 2015 |  | 2014 |  | 2013
Current: |  |  |  |  |  |  |  |
Federal | $ | (767) |  | $ | (1,264) |  | $ | (1,201)
State |  | (45) |  |  | (263) |  |  | (397)
Foreign |  | (87) |  |  | (112) |  |  | (88)
|  | (899) |  |  | (1,639) |  |  | (1,686)
Deferred: |  |  |  |  |  |  |  |
Federal |  | 514 |  |  | 879 |  |  | (21)
State |  | 337 |  |  | 28 |  |  | 10
|  | 851 |  |  | 907 |  |  | (11)
Total income tax expense | $ | (48) |  | $ | (732) |  | $ | (1,697)
Intraperiod Tax Allocation Abstract |
Schedule of Intraperiod Tax Allocation [Table Text Block] |
| Fiscal Year
(in thousands) | 2015 |  | 2014 |  | 2013
Continuing operations | $ | (48) |  | $ | (732) |  | $ | (1,697)
Discontinued operations |  | 3,328 |  |  | (367) |  |  | (313)
Total income tax benefit (expense) | $ | 3,280 |  | $ | (1,099) |  | $ | (2,010)
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward] |
Schedule Of Unrecognized Tax Benefits Roll Forward [Table Text Block] |
(in thousands) |  |
Balance at December 30, 2012 | $ | 21
| Increases attributable to tax positions taken during prior periods |  | 26
| Decreases attributable to tax positions taken during prior periods |  | (4)
| Increases attributable to tax positions taken during the current period |  | 2
Balance at December 29, 2013 |  | 45
| Increases attributable to tax positions taken during prior periods |  | 69
| Audit settlements |  | (19)
| Decreases due to lapses of statutes of limitations |  | (14)
Balance at December 28, 2014 |  | 81
| Decreases due to lapses of statutes of limitations |  | (34)
Balance at January 3, 2016 | $ | 47
Deferred Tax Assets Liabilities Net [Abstract] |
Schedule Of Deferred Tax Assets And Liabilities [Table Text Block] |
|  |  | January 3, |  | December 28,
(in thousands) |  | 2016 |  | 2014
Deferred tax asset: |  |  |  |  |
| Deferred rent |  | $ | 3,379 |  | $ | 3,352
| State net operating loss carry-forwards |  |  | 1,779 |  |  | 1,607
| Financing lease obligation |  |  | 1,170 |  |  | 1,300
| Deferred revenue |  |  | 476 |  |  | 303
| Tax credit carryover |  |  | 376 |  |  | 330
| Stock compensation |  |  | 344 |  |  | 381
| Accrued expenses |  |  | 284 |  |  | 236
| Lease reserve |  |  | 223 |  |  | 211
| Accrued and deferred compensation |  |  | 151 |  |  | 11
| Inventories |  |  | 10 |  |  | 48
| Intangible property basis difference |  |  | --- |  |  | 5
Total deferred tax asset |  | $ | 8,192 |  | $ | 7,784
Deferred tax liability: |  |  |  |  |  |
| Property and equipment basis difference |  | $ | (952) |  | $ | (4,959)
| Inventories |  |  | (562) |  |  | (614)
| Prepaid expenses |  |  | (236) |  |  | (311)
| Intangible property basis difference |  |  | (134) |  |  | (55)
Total deferred tax liability |  | $ | (1,884) |  | $ | (5,939)
| Net deferred tax assets |  |  | 6,308 |  |  | 1,845
| Valuation allowance |  |  | (1,817) |  |  | (1,639)
| Total net deferred tax asset |  | $ | 4,491 |  | $ | 206
Effective Income Tax Rate Continuing Operations Tax Rate Reconciliation [Abstract] |
Schedule Of Effective Income Tax Rate Reconciliation [Table Text Block] |
|  |  | Fiscal Year
|  |  | 2015 | 2014 | 2013
Federal statutory tax rate | 34.0 | % |  | 34.0 | % |  | 34.0 | %
State taxes, net of valuation allowance and federal benefit | 5.4 |  |  | 3.2 |  |  | 4.9 |
Foreign taxes | 7.7 |  |  | 3.7 |  |  | 1.6 |
Tax effect of permanent differences – meals and entertainment | 1.4 |  |  | 1.5 |  |  | 0.7 |
Tax effect of permanent differences – tip credit | 17.2 |  |  | 8.1 |  |  | 4.5 |
Tax effect of permanent differences – other | (0.6) |  |  | (1.4) |  |  | (0.4) |
Tax effect of general business credits | (50.7) |  |  | (23.8) |  |  | (13.4) |
Tax effect of foreign tax credit | (7.7) |  |  | (3.7) |  |  | (1.6) |
Uncertain tax positions | --- |  |  | --- |  |  | 0.4 |
Other | (2.4) |  |  | 2.9 |  |  | (0.7) |
Effective tax rate(1) | 4.3 | % |  | 24.5 | % |  | 30.0 | %
The decrease in the 2015 effective tax rate is primarily due to the small amount of 2015 pre-tax book income.

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: 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 + Details
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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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