CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 27, 2015	Dec. 27, 2014
Current assets:
Cash and equivalents	$ 16,477,501	$ 14,635,801
Marketable debt securities, at fair value	71,843,061	76,223,135
Accounts receivable, net of allowance of $191,000 and $266,000 in 2015 and 2014, respectively	8,315,054	3,758,832
Costs in Excess of Billings, Current	142,460	43,492
Inventory	3,065,712	4,081,886
Prepaid taxes	155,010	378,637
Prepaid expenses and other current assets	698,319	802,837
Notes, Loans and Financing Receivable, Gross, Current	14,966,671	0
Total current assets	115,663,788	99,924,620
Property, plant and equipment, net	4,107,309	4,589,421
Goodwill	984,158	976,451
Intangible assets, net	308,380	616,759
Other assets	2,943,350	1,900,828
Accounts and Notes Receivable, Net	0	14,933,335
Total assets	124,006,985	122,941,414
Current liabilities:
Accounts payable	4,778,554	5,503,734
Accrued payroll and expenses	1,828,292	1,985,691
Accrued warranty	716,000	716,000
Billings in excess of revenue earned	3,522,416	586,471
Other accrued liabilities	3,111,810	3,169,028
Deferred Tax Liabilities, Net, Current	1,282,000	1,282,000
Total current liabilities	15,239,072	13,242,924
Asset retirement obligations	$ 314,812	$ 311,187
Commitments and contingencies
Stockholders' equity:
Preferred stock, par value $.01 per share: authorized, 3,000 shares; none issued	$ 0	$ 0
Common stock, par value $.01 per share: authorized, 120,000,000 shares; issued 78,473,358 shares in 2015 and 77,731,604 shares in 2014; outstanding 63,296,989 shares in 2015 and 63,077,715 shares in 2014	753,992	751,832
Additional paid-in capital	326,425,178	324,625,694
Treasury stock (12,102,258 shares in 2015 and 2014, respectively, at cost)	(42,741,551)	(42,741,551)
Accumulated other comprehensive income	3,528,254	3,126,239
Accumulated deficit	(178,972,274)	(175,915,255)
Total Kopin Corporation stockholders' equity	108,993,599	109,846,959
Noncontrolling interest	(540,498)	(459,656)
Total stockholders' equity	108,453,101	109,387,303
Total liabilities and stockholders' equity	$ 124,006,985	$ 122,941,414

Carrying amount as of the balance sheet date, net of allowance for doubtful accounts, of account and note receivables due from other than related parties.

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Namespace Prefix:	us-gaap_
Data Type:	xbrli:monetaryItemType
Balance Type:	debit
Period Type:	instant

- Definition

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).