Summary of Significant Accounting Policies Stock Compensation (Policies)

12 Months Ended

Jan. 03, 2015

Accounting Policies [Abstract]

Share-based Compensation, Option and Incentive Plans Policy [Policy Text Block]

Stock-Based Compensation: The Company measures stock-based compensation cost at the grant date fair value and recognizes the compensation expense over the requisite service period, which is the vesting period, using a straight-line attribution method. The amount of stock-based compensation expense recognized during a period is based on the portion of the awards that are ultimately expected to vest. The Company estimates pre-vesting award forfeitures at the time of grant by analyzing historical data and revises those estimates in subsequent periods if actual forfeitures differ from those estimates. The Company's awards are not eligible to vest early in the event of retirement; however, the majority of the Company's awards vest early in the event of a change in control. See Note 7 for further detail on the Company's stock-based compensation plans.