Income Taxes (Tables)

12 Months Ended

Dec. 28, 2013

Income Tax Disclosure [Abstract]

Income before provision for income taxes

Income (loss) before provision for income taxes consists of the following (in thousands):

	Years Ended
	December 28, 2013			December 29, 2012		December 31, 2011
Domestic	$	(26,447	)	$	1,887	$	41,773
Foreign	2,882			2,732		2,811
Income (loss) before income taxes	$	(23,565	)	$	4,619	$	44,584

Provision (benefit) for income taxes

The provision (benefit) for income taxes consists of the following (in thousands):

	Years Ended
	December 28, 2013			December 29, 2012			December 31, 2011
Current:
Federal	$	119		$	(2,403	)	$	11,059
State	5			(492		)	1,048
Foreign	933			270			354
Total current	1,057			(2,625		)	12,461
Deferred:
Federal	(10,686		)	1,753			2,366
State	(325		)	379			(158		)
Foreign	535			647			1,230
Total deferred	(10,476		)	2,779			3,438
Provision (benefit) for income taxes	$	(9,419	)	$	154		$	15,899

Components of deferred tax assets and liabilities

Significant components of the Company's deferred tax assets and liabilities are as follows (in thousands):

	At
	December 28, 2013			December 29, 2012
Deferred tax assets:
Reserves and accruals	$	10,592		$	7,682
Deferred revenue	1,614			1,714
Shared based compensation	3,789			3,129
Tax credit carry-forwards	6,591			1,510
Net operating losses	10,220			10,830
Depreciation & amortization	3,241			3,273
Other	966			945
Total deferred tax assets	37,013			29,083
Less: Valuation allowance	(11,665		)	(10,229		)
Total deferred tax assets net of valuation allowance	25,348			18,854
Deferred tax liabilities:
Depreciation & amortization	(5,567		)	(5,797		)
Other	(926		)	(793		)
Total deferred tax liabilities	(6,493		)	(6,590		)
Net deferred tax assets	$	18,855		$	12,264

Statutory federal income tax rate reconciliation

Differences between income taxes computed by applying the statutory federal income tax rate to income (loss) before income taxes and the provision (benefit) for income taxes consist of the following (in thousands):

	Years Ended
	December 28, 2013			December 29, 2012			December 31, 2011
Income taxes computed at U.S. statutory rate	$	(8,247	)	$	1,616		$	15,604
State income taxes	(324		)	(116		)	636
Foreign tax rate differential	9			(275		)	907
Change in valuation allowance	—			—			17
Domestic production activities deduction	—			(17		)	(1,033		)
Tax credits	(1,377		)	—			(601		)
Benefit of tax elections	—			(1,309		)	—
Liabilities for uncertain tax positions	111			66			153
Other, net	409			189			216
Provision (benefit) for income taxes	$	(9,419	)	$	154		$	15,899

Unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	Years Ended
	December 28, 2013			December 29, 2012			December 31, 2011
Unrecognized tax benefits - beginning of the period	$	3,464		$	3,599		$	3,370
Foreign currency movements	—			—			—
Gross increases-tax positions in prior period	305			—			154
Gross decreases-tax positions in prior period	—			(183		)	—
Gross increases-current-period tax positions	688			265			622
Lapse of statute of limitations	(21		)	(217		)	(547		)
Unrecognized tax benefits - end of the period	$	4,436		$	3,464		$	3,599