CONSOLIDATED BALANCE SHEETS - USD ($)	Dec. 28, 2019	Dec. 29, 2018
Current assets:
Cash and cash equivalents	$ 6,029,247	$ 14,326,347
Marketable debt securities, at fair value	15,752,997	22,918,016
Accounts receivable, net of allowance of $938,000 and $304,000 in 2019 and 2018, respectively	6,023,250	3,088,360
Contract assets and unbilled receivables	921,082	3,089,663
Inventory	3,768,696	4,797,238
Prepaid taxes	104,442	399,611
Prepaid expenses and other current assets	1,164,927	784,790
Total current assets	33,764,641	49,404,025
Property, plant and equipment, net	1,473,341	2,598,842
Operating Lease, Right-of-Use Asset	2,753,963	0
Goodwill	0	331,344
Other assets	517,411	1,361,375
Equity investments	4,537,159	5,853,525
Total assets	43,046,515	59,549,111
Current liabilities:
Accounts payable	3,998,234	3,921,880
Accrued payroll and expenses	2,203,773	3,038,005
Accrued warranty	509,000	571,000
Contract liabilities and billings in excess of revenue earned	796,794	388,933
Operating Lease, Liability, Current	1,041,695	0
Other accrued liabilities	2,235,217	1,901,547
Deferred tax liabilities	525,000	546,000
Total current liabilities	11,309,713	10,367,365
Noncurrent contract liabilities and asset retirement obligations	6,557
Asset retirement obligations	268,440	271,392
Operating Lease, Liability, Noncurrent	1,791,590	0
Other long-term liabilities	1,085,160	1,197,533
Commitments and contingencies (Note 13)
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 84,399,540 shares in 2019 and 80,735,320 shares in 2018; outstanding 82,536,416 in 2019 and 74,008,815 in 2018, respectively	870,496	785,220
Additional paid-in capital	344,456,537	334,491,397
Treasury stock (4,513,256 shares in 2019 and 2018, at cost)	(17,238,669)	(17,238,669)
Accumulated other comprehensive income	1,757,184	1,554,587
Accumulated deficit	(301,236,913)	(271,730,661)
Total Kopin Corporation stockholders’ equity	28,608,635	47,861,874
Noncontrolling interest	(17,023)	(149,053)
Total stockholders’ equity	28,591,612	47,712,821
Total liabilities and stockholders’ equity	$ 43,046,515	$ 59,549,111