Summary of Significant Accounting Policies Research and development (Policies)

12 Months Ended

Jan. 03, 2015

Research and Development [Abstract]

Research and Development Expense, Policy [Policy Text Block]

Research and Development: R&D costs are expensed as incurred. R&D costs include costs of all basic research activities, including engineering and technical effort required to develop a new product or make significant improvements to an existing product or manufacturing process. R&D costs also include pre-approval regulatory costs and clinical research expenses.