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Income Taxes (Tables)
 12 Months Ended
Dec. 30, 2018
Income Tax Disclosure [Abstract]  
Schedule of Income before Income Tax, Domestic and Foreign
For financial reporting purposes, income (loss) before income taxes includes the following components:
 
 
Fiscal Year
 
 
2018
 
2017
 
2016
 
(in thousands)
     United States
 
$
(28,731
)
 
$
(25,667
)
 
$
(11,002
)
     Foreign (including U.S. Possessions)
 
3,249

 
4,442

 
4,709

Income (loss) before income taxes
 
$
(25,482
)
 
$
(21,225
)
 
$
(6,293
)
Schedule of Components of Income Tax Expense (Benefit)
Our income tax expense (benefit) consists of the following for the periods presented:
 
 
Fiscal Year
 
 
2018
 
2017
 
2016
 
(in thousands)
Current tax expense (benefit):
 
 
 
 
 
 
     Federal
 
$
1,276

 
$
(2,668
)
 
$
8,008

     State
 
1,090

 
(708
)
 
3,879

     Foreign
 
795

 
960

 
1,008

 
 
3,161

 
(2,416
)
 
12,895

Deferred tax expense (benefit):
 

 
 
 
 
     Federal
 
(8,382
)
 
(72,829
)
 
(11,848
)
     State
 
24

 
(137
)
 
(3,274
)
     Foreign
 
176

 
1,091

 
(399
)
 
 
(8,182
)
 
(71,875
)
 
(15,521
)
Income tax expense (benefit)
 
$
(5,021
)
 
$
(74,291
)
 
$
(2,626
)
Schedule of Effective Income Tax Rate Reconciliation
A reconciliation of the federal statutory income tax rate to our effective tax rate is as follows:
 
Fiscal Year
 
2018
 
2017
 
2016
Federal statutory rate
(21.0
)%
 
(35.0
)%
 
(35.0
)%
State income taxes, net of federal benefit
2.0
 %
 
(4.5
)%
 
2.5
 %
Federal employment related income tax credits, net
(2.9
)%
 
(1.2
)%
 
(21.8
)%
Merger and litigation related costs
0.4
 %
 
1.6
 %
 
5.8
 %
Canadian tax rate difference
—
 %
 
0.4
 %
 
2.4
 %
Canadian nondeductible interest
—
 %
 
0.7
 %
 
1.8
 %
Canadian deferred tax valuation adjustment
0.7
 %
 
5.7
 %
 
—
 %
Canadian tax reorganization
0.8
 %
 
(7.6
)%
 
—
 %
State tax credit, valuation adjustment
1.3
 %
 
2.0
 %
 
2.8
 %
Foreign taxes withheld
1.4
 %
 
—
 %
 
—
 %
Other
0.4
 %
 
1.9
 %
 
(0.2
)%
     Effective tax rate (before impact of Tax Cuts and Jobs Act of 2017 (1)
(16.9
)%
 
(36.0
)%
 
(41.7
)%
Adjustment related to the Tax Cuts and Jobs Act of 2017 (1)
(2.8
)%
 
(314.0
)%
 
—
 %
Adjusted effective tax rate
(19.7
)%
 
(350.0
)%
 
(41.7
)%

_________________
(1) The Tax Cuts and Jobs Act of 2017 (enacted on December 22, 2017) resulted in a $66.6 million decrease of our net deferred tax liability and a corresponding benefit to our deferred federal income taxes for Fiscal 2017.
Schedule of Deferred Tax Assets and Liabilities
Deferred income tax assets and liabilities consisted of the following at the dates presented:
 
December 30, 2018
 
December 31, 2017

 
(in thousands)
Deferred tax assets:
 
 
 
Accrued compensation
$
1,523

 
$
1,231

Unearned revenue
2,360

 
979

Deferred rent
8,272

 
6,914

Stock-based compensation
730

 
639

Accrued insurance and employee benefit plans
3,328

 
3,516

       Unrecognized tax benefits (1)
377

 
452

NOL and other carryforwards
5,746

 
5,635

Loan costs
394

 
577

Other
722

 
552

Gross deferred tax assets
23,452

 
20,495

Less: Valuation allowance (2)
2,896

 
$
2,424

Net deferred tax asset
20,556

 
18,071

Deferred tax liabilities:

 

Depreciation and amortization
(5,774
)
 
(9,492
)
Prepaid assets
(621
)
 
(672
)
Intangibles
(117,025
)
 
(117,717
)
Favorable/Unfavorable Leases
(172
)
 
(65
)
Internal use software and other
(4,022
)
 
(4,311
)
Gross deferred tax liabilities
(127,614
)
 
(132,257
)
Net deferred tax liability
$
(107,058
)
 
$
(114,186
)
_________________
(1)
Amount represents the value of future tax benefits that would result if the liabilities for uncertain state tax positions and accrued interest related to uncertain tax positions are settled.
Schedule of Unrecognized Tax Benefits Roll Forward
A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:
 
Fiscal Year
 
2018
 
2017
 
2016
 
(in thousands)
Balance at beginning of period
$
3,853

 
$
3,119

 
$
3,288

   Additions for tax positions taken in the current year
114

 
1,677

 
74

   Increases for tax positions taken in prior years
571

 
16

 
1,479

   Decreases for tax positions taken in prior years
(48
)
 
(390
)
 
(964
)
   Settlements with tax authorities
(5
)
 
(32
)
 
(558
)
   Expiration of statute of limitations
(199
)
 
(537
)
 
(200
)
Balance at end of period
$
4,286

 
$
3,853

 
$
3,119