(7) Revolving Line of Credit	12 Months Ended
Dec. 28, 2019
Debt Disclosure [Abstract]
(7) Revolving Line of Credit	(7) Revolving Line of Credit In September 2019, the Company entered into revolving line of credit (“LOC”) with Massachusetts Business Development Corporation(“BDC”) in the amount of $2.5 million. This agreement replaces the $1.25 million line of credit with Santander Bank. The agreement includes a demand note allowing the Lender to call the loan at any time. The Company may terminate the agreement without a termination fee after 3 years. The LOC is secured by the accounts receivable and other assets of the Company and has an interest rate of LIBOR plus 650 basis points. The LOC was initially limited to a maximum of $2.0 million and included a requirement that the total loss for 2019 be $640 thousand or better before the company will be able to access the full $2.5 million. At December 28, 2019 the Company had $1.25 million of borrowings under this LOC and its borrowing base at the time would have permitted an additional $750 thousand to have been borrowed . Total Interest Expense for 2019 was $44 thousand.

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 470
-URI http://asc.fasb.org/topic&trid=2208564

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