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INCOME TAXES (Tables)
 12 Months Ended
Jan. 03, 2015
INCOME TAXES [Abstract]  
Deferred income tax (assets) liabilities
Deferred income taxes are provided on temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and those for income tax reporting purposes. Deferred income tax (assets) liabilities relate to:

   
2014
 
2013
 
2012
 
Property, plant and equipment
 
$
6,503,597
 
$
6,184,873
 
$
5,942,048
 
Other
   
92,531
   
208,938
   
—
 
Total deferred income tax liabilities
   
6,596,128
   
6,393,811
   
5,942,048
 
                     
Other postretirement benefits
   
(1,030,203
)
 
(787,087
)
 
(885,729
)
Inventories
   
(829,876
)
 
(848,364
)
 
(761,613
)
Allowance for doubtful accounts
   
(105,296
)
 
(104,695
)
 
(104,903
)
Intangible assets
   
(396,541
)
 
(373,482
)
 
(422,443
)
Accrued compensation
   
(203,180
)
 
(158,866
)
 
(197,582
)
Pensions
   
(9,275,949
)
 
(3,828,224
)
 
(7,128,057
)
Other
   
—
   
—
   
(116,826
)
Total deferred income tax assets
   
(11,841,045
)
 
(6,100,718
)
 
(9,617,153
)
Net deferred income tax (assets)  liabilities
 
$
(5,244,917
)
$
293,093
 
$
(3,675,105
)
                     
Income before income taxes
Income before income taxes consists of:

   
2014
 
2013
 
2012
 
Domestic
 
$
8,087,552
 
$
7,139,039
 
$
8,614,664
 
Foreign
   
 3,441,211
   
 2,974,856
   
 4,609,854
 
   
$
11,528,763
 
$
10,113,895
 
$
13,224,518
 
 
Provision for income taxes
The provision for income taxes follows:

  
2014
  
2013
  
2012
 
Current:
      
   Federal
 
$
2,339,917
  
$
1,942,271
  
$
1,909,172
 
   Foreign
  
991,257
   
871,949
   
1,367,025
 
   State
  
295,554
   
162,952
   
220,820
 
Deferred:
            
   Federal
  
164,830
   
241,821
   
1,022,660
 
   Foreign
  
—
   
—
   
—
 
   State
  
75,729
   
(7,019
)
  
79,041
 
   
$
3,867,287
  
$
3,211,974
  
$
4,598,718
 
Reconciliation of income taxes computed using the U.S. federal statutory rate to that reflected in operations
A reconciliation of income taxes computed using the U.S. federal statutory rate to that reflected in operations follows:

   
2014
2013
2012
   
Amount
 
Percent
Amount
 
Percent
Amount
 
Percent
Income taxes using U.S. federal statutory rate
 
$ 3,919,779
 
34
%
$ 3,438,724
 
34
%
$ 4,496,336
 
34
%
State income taxes, net of federal benefit
 
 249,324
 
2
 
 99,245
 
1
 
 188,490
 
2
 
Impact of foreign subsidiaries on effective tax rate
 
(76,914
)
(1
)
(103,878
)
(1
)
136,590
 
1
 
Impact of manufacturers deduction on effective tax rate
 
(185,993
)
(1
)
(138,127
)
(1
)
(232,928
)
(2
)
Other—net
 
(38,909
)
-
 
(83,990
)
(1
)
10,230
 
-
 
   
$ 3,867,287
 
34
%
$ 3,211,974
 
32
%
$ 4,598,718
 
35
%
Reconciliation of unrecognized tax benefits
A reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows:

   
2014
 
2013
 
2012
 
                     
Balance at beginning of year
 
$
220,289
 
$
499,624
 
$
486,332
 
Increases for positions taken during the current period
   
50,735
   
49,636
   
119,893
 
Decreases relating to settlements
   
—
   
(263,856
)
 
—
 
Decreases resulting from the expiration of the statute of limitations
   
(22,379
)
 
(65,115
)
 
(106,601
)
Balance at end of year
 
$
248,645
 
$
220,289
 
$
499,624