INTANGIBLE ASSETS (Tables)

12 Months Ended

Jan. 01, 2017

Intangible Assets Disclosure [Abstract]

Schedule of Intangible Assets [Table Text Block]


					Remaining estimated useful life (years)		Original Cost		Impairment		Accumulated Amortization		Net Book Value		Less Current Portion⁽³⁾		Non- Current Portion
(in thousands)
Balance at January 1, 2017
		Lease interest assets			23.1	$	1,417	$	(326)⁽¹⁾	$	(249)	$	842	$	(37)	$	805
		Liquor licenses					1,810		(50)⁽²⁾		---		1,760		---		1,760

		Total				$	3,227	$	(376)	$	(249)	$	2,602	$	(37)	$	2,565


					Remaining estimated useful life (years)		Original Cost		Impairment		Accumulated Amortization		Net Book Value		Less Current Portion⁽¹⁾		Non- Current Portion
(in thousands)
Balance at January 3, 2016
		Lease interest assets			24.1	$	1,417	$	---	$	(277)	$	1,140	$	(48)		1,092
		Liquor licenses					1,810		---		---		1,810		---		1,810

		Total				$	3,227	$	---	$	(277)	$	2,950	$	(48)		2,902


⁽¹⁾Recorded in connection with the restaurant optimization. See Note 16.
⁽²⁾Based upon a quantitative analysis of this intangible asset, we determined that the fair value of one liquor license was less than its carrying value.
⁽³⁾The current portion of lease interest assets are recorded in prepaid expenses and other current assets.