Income Taxes (Tables)

12 Months Ended

Dec. 28, 2013

Income Taxes

Schedule of components of income (loss) before (provision) benefit for income taxes

The components of income (loss) before (provision) benefit for income taxes are as follows (in thousands):

	Fiscal Year		Fiscal Year			Fiscal Year
	2013 (52 weeks)		2012 (52 weeks)			2011 (52 weeks)
Income (loss) before (provision) benefit for income taxes:
U.S.	$	13,659	$	(27,290	)	$	26,150
Foreign		4,259		(30,733	)		1,933
Total	$	17,918	$	(58,023	)	$	28,083

Schedule of components of income tax provision (benefit)

The components of income tax provision (benefit) have been recorded in CRA's financial statements as follows (in thousands):

	Fiscal Year		Fiscal Year			Transition Period
	2013 (52 weeks)		2012 (52 weeks)			2011 (52 weeks)
Income tax provision (benefit)	$	6,683	$	(5,180	)	$	11,138
Tax deficit on stock option exercises and restricted share vesting charged directly to common stock		254		576			639
	$	6,937	$	(4,604	)	$	11,777

Schedule of components of provision (benefit) for income taxes

The provision (benefit) for income taxes consists of the following (in thousands):

	Fiscal Year			Fiscal Year			Fiscal Year
	2013 (52 weeks)			2012 (52 weeks)			2011 (52 weeks)
Currently payable:
Federal	$	1,241		$	3,637		$	15,964
Foreign		1,264			50			309
State		254			1,015			3,604
		2,759			4,702			19,877
Deferred:
Federal		3,592			(8,163	)		(6,829	)
Foreign		(238	)		21			(286	)
State		570			(1,740	)		(1,624	)
	$	3,924		$	(9,882	)	$	(8,739	)
	$	6,683		$	(5,180	)	$	11,138

Schedule of reconciliation of tax rates with the federal statutory rate

	Fiscal Year			Fiscal Year			Fiscal Year
	2013			2012			2011
Federal statutory rate		35.0	%		(35.0	)%		35.0	%
State income taxes, net of federal income tax benefit		4.4			(1.3	)		7.0
Goodwill impairment		—			20.6			—
Foreign losses benefited		(2.8	)		(0.1	)		(3.0	)
Losses not benefited		0.3			4.2			—
Foreign rate differential		(0.4	)		2.1			0.9
Foreign tax credit		(0.1	)		(0.5	)		(1.4	)
Uncertain tax positions		(2.1	)		—			—
Impact of NeuCo's tax provision charges		1.5			0.1			1.2
Permanently disallowed expenses		1.6			1.0			1.5
Other		(0.1	)		—			(1.5	)
		37.3	%		(8.9	)%		39.7	%

Schedule of components of deferred tax assets (liabilities)

The components of CRA's deferred tax assets (liabilities) are as follows (in thousands):

	December 28, 2013			December 29, 2012
Deferred tax assets:
Accrued compensation and related expense	$	21,064		$	16,743
Tax basis in excess of financial basis of net accounts receivable		2,363			2,382
Net operating loss carryforwards		5,421			6,682
Tax basis in excess of financial basis of fixed assets		1,489			978
Excess tax over book amortization		—			5,926
Accrued expenses and other		902			2,565
Total gross deferred tax assets		31,239			35,276
Less: valuation allowance		(6,101	)		(7,287	)
Total deferred tax assets net of valuation allowance		25,138			27,989
Deferred tax liabilities:
Tax basis in excess of financial basis of debentures		5,024			6,371
Excess book over tax amortization		2,938			—
Total deferred tax liabilities		7,962			6,371
Net deferred tax assets	$	17,176		$	21,618

Schedule of aggregate changes in the balances of gross unrecognized tax benefits

The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands):

	December 28, 2013			December 29, 2012
Balance at beginning of period	$	3,032		$	943
Additions for tax positions taken during prior years		372			2,344
Settlements with tax authorities		(3,032	)		(255	)
Balance at end of the period	$	372		$	3,032