INCOME TAXES - Deferred Tax (Details) - USD ($) |
Dec. 30, 2016 |
Jan. 01, 2016 |
|---|---|---|
| Deferred tax assets: | ||
| Accounts receivable allowance | $ 316,000 | $ 303,000 |
| Other accrued liabilities | 2,450,000 | 1,618,000 |
| Federal and state net operating losses | 109,000 | 156,000 |
| Intangible assets | 3,268,000 | 3,891,000 |
| Other | 671,000 | 224,000 |
| Total deferred tax assets | 6,814,000 | 6,192,000 |
| Valuation allowance | (72,000) | (73,000) |
| Net deferred tax assets | 6,742,000 | 6,119,000 |
| Deferred tax liabilities: | ||
| Deferred revenue | (7,637,000) | (5,510,000) |
| Fixed assets | (632,000) | (696,000) |
| Other | (315,000) | (244,000) |
| Deferred tax liabilities | (8,584,000) | (6,450,000) |
| Net deferred tax (liability) | $ (1,842,000) | $ (331,000) |