INCOME TAXES (Tables)
 12 Months Ended
Dec. 31, 2013
Income Tax Disclosure [Abstract]  
Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]
The components of the income tax (expense) benefit are as follows (in thousands):
 
 
 
 
 
December 31, 2013
 
January 1, 2013
 
January 3, 2012
Current:
 
 
  
 
 
 
  
 
 
 
  
 
Federal
 
$
79
 
 
$
(81
) 
 
$
—
 
State
 
 
(27
) 
 
 
(10
) 
 
 
(36
) 
Foreign
 
 
(107
) 
 
 
(64
) 
 
 
(8
) 
  
 
$
(55
) 
 
$
(155
) 
 
$
(44
) 
Deferred:
 
 
  
 
 
 
  
 
 
 
  
 
Federal
 
$
—
 
 
$
—
 
 
$
300
 
State
 
 
—
 
 
 
—
 
 
 
84
 
Foreign
 
 
—
 
 
 
—
 
 
 
—
 
  
 
$
—
 
 
$
—
 
 
$
384
 
Income tax (expense) benefit
 
$
(55
) 
 
$
(155
) 
 
$
340
 
Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]
The difference between the effective income tax rate and the United States federal income tax rate is summarized as follows:
 
 
 
 
 
December 31, 2013
 
January 1, 2013
 
January 3, 2012
Statutory federal rate
 
 
34
% 
 
 
34.0
% 
 
 
(34.0
)% 
State income taxes less federal benefit
 
 
6.1
 
 
 
6.1
 
 
 
(5.7
) 
Foreign income taxes
 
 
3.5
 
 
 
9.2
 
 
 
0.1
 
Change in valuation allowance
 
 
(47.4
) 
 
 
(36.1
) 
 
 
46.3
 
Meals
 
 
0.8
 
 
 
9.0
 
 
 
—
 
Stock options
 
 
—
 
 
 
(1.0
) 
 
 
0.5
 
Write-off of goodwill
 
 
—
 
 
 
(0.7
) 
 
 
(5.4
) 
Changes of liability related to uncertain tax positions
 
 
—
 
 
 
—
 
 
 
(4.5
) 
Executive compensation exclusion
 
 
1.9
 
 
 
—
 
 
 
—
 
Alternative minimum taxes
 
 
0.8
 
 
 
22.3
 
 
 
—
 
Expired tax attribute carryforwards
 
 
6.3
 
 
 
8.7
 
 
 
—
 
Tax credits generated
 
 
(0.1
) 
 
 
(14.3
) 
 
 
(1.7
) 
Other
 
 
(3.3
) 
 
 
(3.3
) 
 
 
0.5
 
  
 
 
2.6
% 
 
 
33.9
% 
 
 
(3.9
)% 
Schedule of Deferred Tax Assets and Liabilities [Table Text Block]
The deferred tax assets (liabilities) consisted of the following temporary differences as of December 31, 2013 and January 1, 2013 (in thousands):
 
 
 
 
December 31, 2013
 
January 1, 2013
Reserves and accruals
 
$
9,111
 
 
$
8,107
 
Total current deferred tax asset
 
 
9,111
 
 
 
8,107
 
Net operating losses
 
 
48,680
 
 
 
47,848
 
Deferred rent
 
 
1,881
 
 
 
2,261
 
Tax credit attributes
 
 
1,530
 
 
 
1,589
 
Basis difference in intangibles
 
 
3,918
 
 
 
4,670
 
Share-based compensation
 
 
2,153
 
 
 
1,626
 
Basis difference in fixed assets
 
 
11,164
 
 
 
13,414
 
Basis difference in investments
 
 
19
 
 
 
14
 
Reserves and accruals
 
 
—
 
 
 
15
 
Total non-current deferred tax asset
 
 
69,345
 
 
 
71,437
 
Valuation allowance
 
 
(78,456
) 
 
 
(79,544
) 
Total net deferred tax asset
 
$
—
 
 
$
—
 
Schedule of Unrecognized Tax Benefits Roll Forward [Table Text Block]
Changes in the Company’s unrecognized tax benefits are as follows (in thousands):
 
 
Fiscal Year Ended
 
Fiscal Year Ended
 
December 31, 2013
 
January 1, 2013
Beginning balance
$
185
 
$
176
Increases attributable to tax positions taken during prior periods
 
—
 
 
9
Decreases resulting from lapse of applicable statutes of limitations
 
—
 
 
—
 
 
 
 
 
 
Ending balance
$
185
 
$
185