(4) Share-Based Payments	9 Months Ended
Sep. 27, 2014
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
(4) Share-Based Payments	(4) Share-Based Payments The Company measures the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of the award. That cost is recognized over the period during which an employee is required to provide services in exchange for the award, the requisite service period (usually the vesting period). The Company provides an estimate of forfeitures at initial grant date. Reductions in compensation expense associated with the forfeited options are estimated at the date of grant, and this estimated forfeiture rate is adjusted periodically based on actual forfeiture experience. The company uses the Black-Scholes option pricing model to determine the fair value of the stock options granted. There were no stock options granted under the Company’s 2009 Stock Incentive Plan (the “Plan”) during the quarters ended September 27, 2014 and September 28, 2013. During the three and nine months ended September 27, 2014 the Company recognized $84 thousand and $240 thousand, respectively as share-based compensation expense related to previously granted shares under the Plan. A tax benefit of $12 thousand and $32 thousand was recognized as additional paid in capital in the three and nine months ended September 27, 2014, respectively resulting from the excess tax benefit of option exercises. During the three and nine months ended September 28, 2013 the Company recognized $66 thousand and $182 thousand, respectively, as share-based compensation expense related to previously granted shares under the Plan. During the quarter ended September 27, 2014 the Company issued 15 thousand shares of common stock as a result of option exercises. There were no stock option exercises during the quarter ended September 28, 2013. No options expired during the quarters ended September 27, 2014 and September 28, 2013. During the quarter ended September 27, 2014 the Company repurchased 4 thousand shares for $10 thousand from employees to facilitate their exercise of stock options.

(4) Share-Based Payments

9 Months Ended

Sep. 27, 2014

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

The Company measures the cost of employee services received in exchange for an award of equity instruments based on the grant date fair value of the award. That cost is recognized over the period during which an employee is required to provide services in exchange for the award, the requisite service period (usually the vesting period). The Company provides an estimate of forfeitures at initial grant date. Reductions in compensation expense associated with the forfeited options are estimated at the date of grant, and this estimated forfeiture rate is adjusted periodically based on actual forfeiture experience. The company uses the Black-Scholes option pricing model to determine the fair value of the stock options granted.

There were no stock options granted under the Company’s 2009 Stock Incentive Plan (the “Plan”) during the quarters ended September 27, 2014 and September 28, 2013. During the three and nine months ended September 27, 2014 the Company recognized $84 thousand and $240 thousand, respectively as share-based compensation expense related to previously granted shares under the Plan. A tax benefit of $12 thousand and $32 thousand was recognized as additional paid in capital in the three and nine months ended September 27, 2014, respectively resulting from the excess tax benefit of option exercises.

During the three and nine months ended September 28, 2013 the Company recognized $66 thousand and $182 thousand, respectively, as share-based compensation expense related to previously granted shares under the Plan.

During the quarter ended September 27, 2014 the Company issued 15 thousand shares of common stock as a result of option exercises. There were no stock option exercises during the quarter ended September 28, 2013. No options expired during the quarters ended September 27, 2014 and September 28, 2013.

During the quarter ended September 27, 2014 the Company repurchased 4 thousand shares for $10 thousand from employees to facilitate their exercise of stock options.

- Definition

Tabular disclosure of components of a stock option or other award plan under which equity-based compensation is awarded to employees, typically comprised of the amount of unearned compensation (deferred compensation cost), compensation expense, and changes in the quantity and fair value of the shares (or other type of equity) granted, exercised, forfeited, and issued and outstanding pertaining to that plan. Disclosure may also include nature and general terms of such arrangements that existed during the period and potential effects of those arrangements on shareholders, effect of compensation cost arising from equity-based payment arrangements on the income statement, method of estimating the fair value of the goods or services received, or the fair value of the equity instruments granted, during the period, cash flow effects resulting from equity-based payment arrangements and, for registrants that accelerate vesting of out of the money share options, reasons for the decision to accelerate.

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