v3.8.0.1

Summary of Accounting Policies (Tables)

12 Months Ended

Dec. 30, 2017

Accounting Policies [Abstract]

Schedule of Allowance for Doubtful Accounts

The following is a roll forward of the Company’s allowance for doubtful accounts (in thousands):

	Balance Beginning of Period				Charged to Statement of Operations				Deductions (1)				Balance at End of Period
Allowance for Doubtful Accounts
Year ended December 30, 2017	$	163			$	1,001			$	(1,062	)		$	102
Year ended December 31, 2016	$	125			$	1,387			$	(1,349	)		$	163
Year ended December 26, 2015	$	—			$	991			$	(866	)		$	125

⁽¹⁾ Deductions include actual accounts written-off, net of recoveries.

Schedule of Assets and Liabilities Measured at Fair Value on a Recurring Basis

The following table presents information about our assets and liabilities, measured at fair value on a recurring basis as of December 30, 2017 and December 31, 2016 and indicates the fair value hierarchy of the valuation techniques we utilized to determine such fair value (in thousands):

	December 30, 2017																December 31, 2016
	Fair Value Measurements Using Input Types																Fair Value Measurements Using Input Types
	Level 1				Level 2				Level 3				Total				Level 1				Level 2				Level 3				Total
Assets:
Money market mutual funds	$	17,810			$	—			$	—			$	17,810			$	17,637			$	—			$	—			$	17,637
Certificates of deposit	17,282				—				—				17,282				17,377				—				—				17,377
Total assets	$	35,092			$	—			$	—			$	35,092			$	35,014			$	—			$	—			$	35,014

Property, Plant and Equipment

The following table presents the detail of property and equipment, net for the periods presented (in thousands):

	December 30, 2017				December 31, 2016
Computer equipment	$	2,926			$	2,365
Furniture and fixtures	1,680				1,574
Software	1,241				1,373
Leasehold improvements	3,334				3,889
Total	9,181				9,201
Less accumulated depreciation	(5,530		)		(4,254		)
Property and equipment, net	$	3,651			$	4,947

Property and equipment are depreciated over the following estimated useful lives:

	Estimated Useful Life
Computer equipment	3 - 5 years
Leasehold improvements	Lesser of asset life or lease term
Furniture and fixtures	3 - 5 years
Software	3 - 6 years

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Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229

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-Name Accounting Standards Codification
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-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 10
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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

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