Research, Development and Engineering Costs

12 Months Ended

Jan. 01, 2016

Research and Development Expense [Abstract]

RESEARCH, DEVELOPMENT AND ENGINEERING COSTS, NET



12.		RESEARCH, DEVELOPMENT AND ENGINEERING COSTS, NET

Research, Development and Engineering Costs, Net are comprised of the following (in thousands):



	Year Ended
	January 1, 2016			January 2, 2015			January 3, 2014
Research, development and engineering costs	$	59,767		$	58,974		$	62,652
Less: cost reimbursements	(6,772		)	(9,129		)	(8,575		)
Total research, development and engineering costs, net	$	52,995		$	49,845		$	54,077

- Definition

The entire disclosure for research, development, and computer software activities, including contracts and arrangements to be performed for others and with federal government. Includes costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility and in-process research and development acquired in a business combination consummated during the period.

+ References + Details