Consolidated Balance Sheets (USD $) In Thousands, unless otherwise specified	Jan. 01, 2012	Jan. 02, 2011
Current assets:
Cash and cash equivalents	$ 38,557	$ 45,233
Accounts receivable	117	1,696
Current portion of notes receivable from Indian casino projects	1,076	2,405
Deposits	2,250	0
Income taxes receivable	3,472	0
Other	1,013	1,983
Total current assets	46,485	51,317
Property and equipment	8,170	8,014
Accumulated depreciation	(3,107)	(2,911)
Property and equipment, net	5,063	5,103
Long-term assets related to Indian casino projects:
Notes and interest receivable, net of current portion and allowance	34,160	31,192
Notes receivable at fair value	0	11,129
Intangible assets, net of accumulated amortization of $11.7 and $22.9 million	4,184	15,873
Land held for development	960	960
Management fees receivable and other	7,315	5,195
Total long-term assets related to Indian casino projects	46,619	64,349
Other assets:
Investment in unconsolidated investee	15,706	2,367
Land held for development	170	3,470
Land held for sale	1,729	0
Other	228	40
Total other assets	17,833	5,877
Total assets	116,000	126,646
Current liabilities:
Current portion of contract acquisition costs payable, net of $0.9 and $1.2 million discount	1,055	1,326
Income taxes payable	0	7,822
Accounts payable	354	292
Accrued payroll and related	534	776
Other accrued expenses	400	615
Total current liabilities	2,343	10,831
Long-term contract acquisition costs payable, net of current portion and $1.4 and $2.4 million discount	4,568	5,830
Total liabilities	6,911	16,661
Commitments and contingencies
Shareholders' equity:
Common stock, $.01 par value; authorized 200,000 shares; 26,406 and 26,369 common shares issued and outstanding	264	264
Additional paid-in capital	203,747	203,148
Deficit	(95,272)	(93,427)
Total Lakes Entertainment, Inc. shareholders' equity	108,739	109,985
Noncontrolling interest	350	0
Total equity	109,089	109,985
Total liabilities and shareholders' equity	$ 116,000	$ 126,646