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Income Taxes (Tables)

12 Months Ended

Dec. 31, 2012

Schedule of Components of Income Tax Expense (Benefit)

The provision/(benefit) for income taxes is comprised of the following:



	Year Ended
	December 31, 2012			December 30, 2011			December 31, 2010
Current:
United States
Federal	$	346		$	(116	)	$	(2,673	)
State	77			715			949
Foreign	72			1,913			4,997
Total Current	495			2,512			3,273
Deferred:
United States
Federal	1,300			2,014			(12,135		)
State	212			(399		)	(1,776		)
Foreign	(3,730		)	(812		)	(3,823		)
Total Deferred	(2,218		)	803			(17,734		)
	$	(1,723	)	$	3,315		$	(14,461	)

Schedule of Income before Income Tax, Domestic and Foreign

The U.S. and foreign components of loss from continuing operations before income taxes are as follows:



	Year Ended
	December 31, 2012			December 30, 2011			December 31, 2010
United States	$	(21,215	)	$	(55,991	)	$	(52,119	)
Foreign	(17,276		)	(3,411		)	(730		)
	$	(38,491	)	$	(59,402	)	$	(52,849	)

Schedule of Effective Income Tax Rate Reconciliation

Reconciliation of the differences between income taxes computed at the U.S. Federal statutory tax rate and the Company's income tax benefit follows:



	Year Ended
	December 31, 2012			December 30, 2011			December 31, 2010
Tax benefit at U.S. Federal statutory rate	$	(13,472	)	$	(20,791	)	$	(18,497	)
State income taxes, net of U.S. Federal income tax benefit	188			205			(729		)
Earnings taxed at rates different than the U.S. Federal statutory rate	(6,271		)	(6,049		)	(185		)
Impact of non-deductible interest	—			—			1,885
Changes in enacted tax rates	(63		)	135			(101		)
Implementation of tax planning strategies	—			—			(8,494		)
Change in valuation allowances	16,310			24,689			4,075
Impact of changes in uncertain tax positions	386			938			(2,442		)
Foreign dividends	—			2,889			8,040
Other, net	1,199			1,299			1,987
	$	(1,723	)	$	3,315		$	(14,461	)

Schedule of Deferred Tax Assets and Liabilities

At December 31, 2012 and December 30, 2011, the tax-effected temporary differences are as follows:



	Asset (Liability)
	December 31, 2012			December 30, 2011
Current deferred tax assets, net
Accrued expenses	$	609		$	987
Accounts receivable	879			1,444
Inventories	(149		)	(80		)
Other	1,642			2,654
Valuation allowance	(2,921		)	(3,990		)
Total Current, net	60			1,015
Non-current deferred tax liabilities, net
Property, plant, and equipment	(24,714		)	(26,141		)
Customer relationships	(23,394		)	(26,997		)
Net operating losses	74,137			62,150
Other liabilities	316			3,676
Other	8,117			8,150
Valuation allowance	(54,813		)	(42,333		)
Total Non-current, net	(20,351		)	(21,495		)
Total, net	$	(20,291	)	$	(20,480	)

Summary of Valuation Allowance

A reconciliation of the beginning and ending amount of world-wide valuation allowances is as follows:



	2012			2011			2010
Balance, beginning of year	$	(46,323	)	$	(20,027	)	$	(26,297	)
Additions	(11,411		)	(26,296		)	(5,008		)
Reductions	—			—			11,278
Balance, end of year	$	(57,734	)	$	(46,323	)	$	(20,027	)

Summary of Income Tax Contingencies

A reconciliation of the beginning and ending amount of gross unrecognized tax benefits is as follows:



	2012			2011			2010
Balance, beginning of year	$	(11,395	)	$	(17,368	)	$	(24,028	)
Additions for tax positions of current year	(280		)	(2,067		)	—
Additions for tax positions of prior years	—			(466		)	—
Reductions for tax positions of current year	—			8,506			6,660
Reductions for tax positions of prior years	466			—			—
Balance, end of year	$	(11,209	)	$	(11,395	)	$	(17,368	)

- Definition

Tabular disclosure of tax positions taken in the tax returns filed or to be filed for which it is more likely than not that the tax position will not be sustained upon examination by taxing authorities (i.e., uncertain tax positions) and other types of income tax contingencies, including: (1) the policy on classification of interest and penalties; (2) a tabular reconciliation of the total amounts of unrecognized tax benefits at the beginning and end of the period; the total amount(s) of: (3) unrecognized tax benefits that, if recognized, would affect the effective tax rate, and (4) interest and penalties recognized in each of the income statement and balance sheet; (5) for positions for which it is reasonably possible that the total amounts unrecognized will significantly change within 12 months of the reporting date the: (i) nature of the uncertainty, (ii) nature of the event that could occur that would cause the change, and (iii) an estimate of the range of the reasonably possible change or a statement that an estimate of the range cannot be made; and (6) a description of tax years that remain subject to examination by major tax jurisdictions.

+ References+ Details

- Definition

Tabular disclosure of valuation allowances to reduce deferred tax assets to net realizable value, including identification of the deferred tax asset more likely than not will not be fully realized and the corresponding amount of the valuation allowance.

+ References+ Details