Income Taxes (Tables)

12 Months Ended

Dec. 26, 2020

Income Tax Disclosure [Abstract]

Components of Income Tax Expense

The components of income tax expense are as follows:

	Year Ended December 26,			Year Ended December 31,
	2020			2019			2018
Current:
Federal	$	1,466		$	(27	)	$	4,423
State		371			88			1,038
Foreign		5,637			1,548			626
		7,474			1,609			6,087
Deferred:
Federal		(10,355	)		(4,730	)		1,961
State		(1,036	)		506			(73	)
Foreign		(240	)		108			275
		(11,631	)		(4,116	)		2,163
Total income tax expense (benefit)	$	(4,157	)	$	(2,507	)	$	8,250

Income before Tax

The income before tax is comprised of the following:

Income Before Provision for Income Taxes

The provision for income taxes differs from the amount of income tax determined by applying the applicable U.S. federal income tax rate of 21% for the years ended December 26, 2020, December 31, 2019 and December 31, 2018, to income before provision for income taxes as follows:

	Year Ended December 26,			Year Ended December 31,
	2020			2019			2018
Federal income tax provision (benefit) at statutory rate	$	5,642		$	(125	)	$	11,203
State taxes, net of federal effect		126			113			747
Foreign taxes, net of federal effect		596			(1,277	)		17
Foreign Derived Intangible Income ("FDII") Deduction		(4,262	)		(2,278	)		(2,217	)
Global Intangible Low-Taxes Income ("GILTI") inclusion		2,013			1,786			113
Non-deductible officer's compensation		213			826			526
Research & development tax credit		(4,858	)		(2,126	)		(2,298	)
Tax impact of IRS audit closure		(2,905	)		—			—
Impact of the Tax Act		—			—			105
Impact of the CARES Act		(1,141	)		—			—
Other		419			574			54
Provision (benefit) for income taxes	$	(4,157	)	$	(2,507	)	$	8,250
Effective tax rate		(16	)%		(420	)%		15	%

Deferred Tax Assets and Liabilities

Deferred tax assets and liabilities are comprised of the following:

	December 26,			December 31,
	2020			2019
Deferred Tax Assets:
Reserves and accruals	$	13,874		$	8,254
Deferred revenue		1,648			1,219
Share-based compensation		2,556			2,955
Tax credit carryforward		10,801			11,307
Net operating losses		4,849			6,008
Depreciation and amortization		687			946
Operating lease liabilities		4,261			4,965
Other		1,877			772
Gross deferred tax assets		40,553			36,426
Less: valuation allowance		(14,238	)		(14,160	)
Total deferred tax assets after valuation allowance		26,315			22,266
Deferred Tax Liabilities:
Depreciation and amortization		(75,608	)		(83,082	)
Operating lease right of use assets		(3,960	)		(4,709	)
Other		(135	)		(59	)
Gross deferred tax liabilities		(79,703	)		(87,850	)
Net deferred tax liabilities	$	(53,388	)	$	(65,584	)

Unrecognized Tax Benefits

The total amount of unrecognized tax benefits are as follows:

	December 26,			December 31,
	2020			2019			2018
Balance, beginning of the period	$	15,143		$	5,528		$	4,880
Gross increases—tax positions in prior period		347			9,989			496
Gross decreases—tax positions in prior period		—			(932	)		(61	)
Gross increases—current-period tax positions		1,048			558			213
Closure of audit/statute limitation		(3,052	)		—			—
Balance, end of the period	$	13,486		$	15,143		$	5,528