Income Taxes (Tables)

12 Months Ended

Dec. 29, 2017

Income Tax Disclosure [Abstract]

Components of Income (Loss) Before Income Taxes

The components of income before income taxes are as follows (in thousands):

	Year Ended
	December 29,		December 30,		January 1,
	2017		2016		2016
Domestic	$	22,038	$	28,611	$	16,249
Foreign		8,200		5,555		5,267
Income before income taxes	$	30,238	$	34,166	$	21,516

Components of income Tax (Benefit) Expense

9. Income Taxes (continued)

The components of income tax expense (benefit) are as follows (in thousands):

	Year Ended
	December 29,			December 30,		January 1,
	2017			2016		2016
Current tax expense
Federal	$	3,231		$	8,969	$	2,042
State		445			1,065		463
Foreign		989			252		224
		4,665			10,286		2,729
Deferred tax expense (benefit)
Federal		(2,915	)		789		3,566
State		209			667		529
Foreign		925			883		883
		(1,781	)		2,339		4,978
Income tax expense	$	2,884		$	12,625	$	7,707

Reconciliation Of The Federal Statutory Tax Rate With The Effective Tax Rate

A reconciliation of the federal statutory tax rate with the effective tax rate is as follows:

	Year Ended
	December 29,				December 30,				January 1,
	2017				2016				2016
U.S statutory income tax expense rate		35.0		%		35.0		%		35.0		%
State income taxes, net of federal income tax expense		1.4				3.3				3.0
Valuation reduction		(0.2	)			(0.7	)			(0.8	)
Tax reform impact on deferred taxes		(13.4	)			—				—
Meals and entertainment		0.9				0.8				1.2
Foreign rate differential		(3.7	)			(1.8	)			(3.1	)
Shared based compensation		(11.4	)			—				—
Foreign exchange loss		0.3				0.1				(0.2	)
Other, net		0.6				0.2				0.7
Effective tax rate		9.5		%		36.9		%		35.8		%

Components Of The Net Deferred income Tax Asset (Liability)

The components of the net deferred income tax asset (liability) are as follows (in thousands):

	Year Ended
	December 29,			December 30,
	2017			2016
Deferred income tax assets:
Allowance for doubtful accounts	$	582		$	978
Net operating loss and tax credits carryforward		2,311			2,182
Accrued expenses and other liabilities		4,257			4,089
		7,150			7,249
Valuation allowance		(984	)		(1,042	)
		6,166			6,207
Deferred income tax liabilities:
Depreciation		(4,787	)		(5,484	)
Tax over book amortization on goodwill and intangibles		(7,437	)		(10,789	)
Other items		(182	)		(150	)
		(12,406	)		(16,423	)
Net deferred income tax liability	$	(6,240	)	$	(10,216	)

Detail And Activity Of The ASC 740-10 Liability

The following table sets forth the detail and activity of the ASC 740-10 liability during the years ended December 29, 2017 and December 30, 2016 (in thousands):

	Year Ended
	December 29,		December 30,
	2017		2016
Beginning balance	$	738	$	712
Additions based on tax positions		28		26
Reduction for prior year tax deductions		—		—
Ending balance	$	766	$	738