INCOME TAXES (Tables)
 12 Months Ended
Dec. 29, 2013
INCOME TAXES [Abstract]  
Components of the provision (benefit) for income taxes
The components of the provision (benefit) for income taxes consist of the following:

Years ended December 29, December 30 and December 25
 
2013
  
2012
  
2011
 
Continuing operations
 
  
  
 
Current:
 
  
  
 
Federal
 
$
3,864
  
$
5,290
  
$
2,169
 
State
  
867
   
294
   
1,069
 
Total current
  
4,731
   
5,584
   
3,238
 
 
            
Deferred:
            
Federal
  
10,438
   
12,828
   
9,575
 
State
  
2,003
   
3,276
   
1,491
 
Total deferred
  
12,441
   
16,104
   
11,066
 
Total provision for income taxes for continuing operations
 
$
17,172
  
$
21,688
  
$
14,304
 
Discontinued operations
            
Current:
            
Federal
 
$
(649
)
 
$
(210
)
 
$
(412
)
State
  
(118
)
  
(11
)
  
(74
)
Total current
  
(767
)
  
(221
)
  
(486
)
 
            
Deferred:
            
Federal
  
628
   
617
   
671
 
State
  
126
   
122
   
144
 
Total deferred
  
754
   
739
   
815
 
Total provision (benefit) for income taxes for discontinued operations
 
$
(13
)
 
$
518
  
$
329
 
Federal income tax rates and the effective income tax (benefit) rates
The significant differences between the statutory federal income tax rates and the effective income tax rates are as follows:

Years ended December 29, December 30 and December 25
 
2013
  
2012
  
2011
 
Statutory federal income tax rate
  
35.0
%
  
35.0
%
  
35.0
%
State income taxes, net of federal tax benefit
  
4.5
   
5.0
   
5.1
 
Other
  
0.1
   
-
   
(0.4
)
Effective income tax (benefit) rate
  
39.6
%
  
40.0
%
  
39.7
%
Schedule of deferred tax assets and liabilities
Temporary differences that give rise to the deferred tax assets and liabilities at December 29, 2013 and December 30, 2012 are as follows:
 
 
 
2013
  
2012
 
Current assets
 
  
 
Receivables
 
$
388
  
$
720
 
Inventories
  
33
   
32
 
Other assets
  
676
   
668
 
Accrued compensation
  
549
   
731
 
Accrued employee benefits
  
930
   
998
 
Total current deferred tax assets
  
2,576
   
3,149
 
 
        
Current liabitites
        
Accrued state taxes
  
(68
)
  
(117
)
Total current deferred tax liability
  
(68
)
  
(117
)
 
        
Total net current deferred tax assets
 
$
2,508
  
$
3,032
 
 
        
Non-current assets
        
Accrued employee benefits
 
$
24,530
  
$
34,445
 
State deferred income taxes
  
2,251
   
4,502
 
State net operating loss
  
2,192
   
2,122
 
Intangible assets
  
9,813
   
19,989
 
Other assets
  
484
   
278
 
Total non-current deferred tax assets
  
39,270
   
61,336
 
 
        
Non-current liabilities
        
Property and equipment
  
(18,584
)
  
(19,468
)
Valuation allowances
  
(184
)
  
(199
)
Other liabilities
  
(377
)
  
(96
)
Total non-current deferred tax assets
  
(19,145
)
  
(19,763
)
 
        
Total net non-current deferred tax assets
 
$
20,125
  
$
41,573
 
Activity related to unrecognized tax benefits
The following table summarizes the activity related to our unrecognized tax benefits during 2013, 2012 and 2011:
 
 
 
2013
  
2012
  
2011
 
Beginning balance
 
$
762
  
$
885
  
$
913
 
Increases due to prior year tax provisions
  
-
   
-
   
14
 
Decreases related to prior year tax provisions
  
-
   
-
   
(10
)
Decreases due to the expiration of statutes of limitations
  
(8
)
  
(7
)
  
(32
)
Decreases due to settlements
  
(27
)
  
(116
)
  
-
 
Ending Balance
 
$
727
  
$
762
  
$
885