Income Taxes - Components of Net Deferred Income Taxes (Detail) - USD ($) |
Jan. 02, 2016 |
Dec. 27, 2014 |
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| Current Deferred Tax Assets: | ||
| Warranty Reserve | $ 558,099 | $ 475,914 |
| Repurchase Reserve | 97,750 | 68,449 |
| Allowance for Loan Losses | 60,149 | 35,030 |
| Allowance for Doubtful Accounts | 7,072 | 7,072 |
| Inventory Reserve | 13,528 | 9,552 |
| Charitable Contribution C/F | 194,025 | |
| Total Current Deferred Tax Asset | 930,623 | 596,017 |
| Non-Current Deferred Tax Assets: | ||
| Goodwill Impairment | 1,451,626 | 1,509,238 |
| Total Non-Current Deferred Tax Assets | 1,451,626 | 1,509,238 |
| Current Deferred Tax Liabilities: | ||
| Prepaid insurance | (19,361) | (17,089) |
| Total Current Deferred Tax Liabilities | (19,361) | (17,089) |
| Non-Current Deferred Tax Liability: | ||
| Accelerated Depreciation | (165,898) | (78,168) |
| Sale of Assets | 8,468 | 8,468 |
| Total Non-Current Deferred Tax Liability | (157,430) | (69,700) |
| Total Deferred Tax Assets (Net) | $ 2,205,458 | $ 2,018,466 |
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- Definition Deferred tax assets goodwill impairment. No definition available.
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- Definition Deferred tax assets tax deferred expense reserves and accruals repurchase reserve. No definition available.
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- Definition Non current deferred tax liabilities accelerated depreciation. No definition available.
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- Definition Non current deferred tax liabilities sale of assets. No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible charitable contribution carryforwards. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards expected to be realized or consumed within one year or operating cycle, if longer. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from inventory. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, before jurisdictional netting. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- References No definition available.
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- Definition Amount after allocation of valuation allowances of noncurrent deferred tax asset attributable to deductible temporary differences and carryforwards. Noncurrent assets are expected to be realized or consumed after one year (or the normal operating cycle, if longer). Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- References No definition available.
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the allowance for doubtful accounts. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the provision for loan losses. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from warranty reserves. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- References No definition available.
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- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences, netted by jurisdiction and classified as current. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- References No definition available.
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- Definition Amount, after deferred tax asset, of deferred tax liability attributable to taxable differences, netted by jurisdiction and classified as noncurrent. Reference 1: http://www.xbrl.org/2003/role/presentationRef
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- Definition Amount of deferred tax consequences attributable to taxable temporary differences derived from prepaid expenses. No definition available.
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