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INCOME TAXES (Tables)
 12 Months Ended
Jan. 02, 2016
INCOME TAXES [Abstract]  
Deferred income tax (assets) liabilities
Deferred income tax (assets) liabilities relate to:

   
2015
 
2014
 
2013
 
Property, plant and equipment
 
$
6,694,885
 
$
6,503,597
 
$
6,184,873
 
Other
   
99,989
   
92,531
   
208,938
 
Total deferred income tax liabilities
   
6,794,874
   
6,596,128
   
6,393,811
 
                     
Other postretirement benefits
   
(281,154
)
 
(1,030,203
)
 
(787,087
)
Inventories
   
(807,061
)
 
(829,876
)
 
(848,364
)
Allowance for doubtful accounts
   
(124,351
)
 
(105,296
)
 
(104,695
)
Intangible assets
   
(299,137
)
 
(396,541
)
 
(373,482
)
Accrued compensation
   
(252,297
)
 
(203,180
)
 
(158,866
)
Pensions
   
(8,616,582
)
 
(9,275,949
)
 
(3,828,224
)
Total deferred income tax assets
   
(10,380,582
)
 
(11,841,045
)
 
(6,100,718
)
Net deferred income tax (assets)  liabilities
 
$
(3,585,708
)
$
(5,244,917
)
$
293,093
 
                     
Income before income taxes
Income before income taxes consists of:

   
2015
 
2014
 
2013
 
Domestic
 
$
4,308,809
 
$
8,087,552
 
$
7,139,039
 
Foreign
   
 3,712,166
   
 3,441,211
   
 2,974,856
 
   
$
8,020,975
 
$
11,528,763
 
$
10,113,895
 
Provision for income taxes
The provision for income taxes follows:

   
2015
 
2014
 
2013
 
Current:
                   
   Federal
 
$
1,337,417
 
$
2,339,917
 
$
1,942,271
 
   Foreign
   
1,054,694
   
991,257
   
871,949
 
   State
   
140,139
   
295,554
   
162,952
 
Deferred:
                   
   Federal
   
(223,530)
   
164,830
   
241,821
 
   State
   
(14,788
)
 
75,729
   
(7,019
)
   
$
2,293,932
 
$
3,867,287
 
$
3,211,974
 
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:

   
2015
2014
2013
   
Amount
 
Percent
Amount
 
Percent
Amount
 
Percent
Income taxes using U.S. federal statutory rate
 
$ 2,727,131
 
34
%
$ 3,919,779
 
34
%
$ 3,438,724
 
34
%
State income taxes, net of federal benefit
 
 82,987
 
1
 
 249,324
 
2
 
 99,245
 
1
 
Impact of foreign subsidiaries on effective tax rate
 
(388,132
)
(5
)
(76,914
)
(1
)
(103,878
)
(1
)
Impact of manufacturers deduction on effective tax rate
 
(91,018
)
(1
)
(185,993
)
(1
)
(138,127
)
(1
)
Other—net
 
(37,036
)
-
 
(38,909
)
-
 
(83,990
)
(1
)
   
$ 2,293,932
 
29
%
$ 3,867,287
 
34
%
$ 3,211,974
 
32
%
Reconciliation of unrecognized tax benefits
A reconciliation of the beginning and ending amount of unrecognized tax benefits are as follows:

   
 2015
 
 2014
 
 2013
 
                     
Balance at beginning of year
 
$
248,645
 
$
220,289
 
$
499,624
 
Increases for positions taken during the current period
   
27,947
   
50,735
   
49,636
 
Decreases relating to settlements
   
—
   
—
   
(263,856
)
Decreases resulting from the expiration of the statute of limitations
   
(26,810
)
 
(22,379
)
 
(65,115
)
Balance at end of year
 
$
249,782
 
$
248,645
 
$
220,289