Note 4 - Short-Term Investments

9 Months Ended

Sep. 28, 2014

Investments, Debt and Equity Securities [Abstract]

Investments in Debt and Marketable Equity Securities (and Certain Trading Assets) Disclosure [Text Block]

4.  Short-Term Investments

Short-term investments consist of commercial paper, corporate bonds and certificates of deposit which are classified as available-for-sale securities and are carried at current fair market value, with the resulting unrealized gains and losses, if any, excluded from earnings and reported, net of tax, as a separate component of shareholders' equity until realized. If the carrying value of an investment is in excess of its fair market value, an impairment charge to adjust the carrying value to the fair market value is recorded if the impairment is considered other-than-temporary. There were no other-than-temporary impairments related to declines in fair market value of short-term investments during the three or nine months ended September 28, 2014. All short-term investments held as of September 28, 2014 have original maturity dates of twelve months or less and are classified as current assets. Short-term investments consisted of the following as of September 28, 2014 and December 29, 2013 (in thousands):

		Amortized Cost		Fair Value		Unrealized Gain/(Loss)
September 28, 2014
Commercial paper	$	33,962	$	33,969	$	7
Corporate bonds		13,127		13,118		(9	)
Certificates of deposit		240		240		—
Balances at September 28, 2014	$	47,329	$	47,327	$	(2	)
December 29, 2013
Commercial paper	$	21,986	$	21,993	$	7
Corporate bonds		27,113		27,106		(7	)
Balances at December 29, 2013	$	49,099	$	49,099	$	—

See note 15, Financial Instruments and Fair Value Measurements, for further discussion of the fair value of these investments.