Income Taxes (Tables)

12 Months Ended

Dec. 30, 2017

Schedule of Income before Income Tax, Domestic and Foreign

The domestic and foreign components of loss before income taxes were as follows:



	Year Ended
(In thousands)	December 30, 2017			December 31, 2016			January 2, 2016
Domestic	$	(17,341	)	$	(33,962	)	$	(93,229	)
Foreign	(52,372		)	(10,220		)	(33,464		)
Loss before taxes	$	(69,713	)	$	(44,182	)	$	(126,693	)

Schedule of Components of Income Tax Expense (Benefit)

The components of the income tax expense are as follows:



	Year Ended
(In thousands)	December 30, 2017		December 31, 2016		January 2, 2016
Current:
Federal	$	508	$	1,896	$	968
State	30		13		80
Foreign	304		7,918		10,634
	842		9,827		11,682
Deferred:
Federal	—		—		18,713
State	—		—		2,318
Foreign	7		90		(173		)
	7		90		20,858
Income tax expense	$	849	$	9,917	$	32,540

Schedule of Effective Income Tax Rate Reconciliation

Income tax expense differs from the amount of income tax determined by applying the applicable U.S. statutory federal income tax rate to pretax income as a result of the following differences:



	Year Ended
	December 30, 2017	December 31, 2016	January 2, 2016
	%	%	%
Statutory federal rate	(35)	(35)	(35)
Adjustments for tax effects of:
State taxes, net	(7)	7	(6)
Research and development credits	(1)	(2)	(2)
Stock compensation	3	3	1
Foreign rate differential	28	15	12
Foreign dividends	1	—	5
Foreign withholding taxes	—	9	3
Other permanent	—	3	4
Goodwill impairment	—	—	4
Valuation allowance	(73)	17	46
Change in uncertain tax benefit accrual	1	5	(8)
Stock compensation adoption	(8)	—	—
Tax rate change	93	—	3
Other	(1)	1	(1)
Effective income tax rate	1	23	26

Schedule of Deferred Tax Assets and Liabilities

The components of our net deferred tax assets are as follows:



(In thousands)	December 30, 2017			December 31, 2016
Deferred tax assets:
Accrued expenses and reserves	$	3,096		$	5,143
Inventory	2			290
Deferred Revenue	228			426
Stock-based and deferred compensation	4,018			7,269
Intangible assets	19,576			20,063
Fixed assets	216			678
Net operating loss carry forwards	86,410			137,521
Tax credit carry forwards	90,530			89,174
Capital loss carry forwards	3,926			962
Other	2,323			2,973
	210,325			264,499
Less: valuation allowance	(209,691		)	(260,687		)
Net deferred tax assets	634			3,812
Deferred tax liabilities:
Fixed Assets	559			—
Other	16			3,746
Total deferred tax liabilities	575			3,746
Net deferred tax assets	$	59		$	66

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward

The following table summarizes the changes to unrecognized tax benefits for fiscal years 2017, 2016 and 2015:



(In thousands)	Amount
Balance at January 3, 2015	$	18,673
Additions based on tax positions related to the current year	4,381
Additions based on tax positions of prior years	—
Additions due to acquisition	41,083
Reduction for tax positions of prior years	(14,958		)
Settlements	—
Reduction as a result of lapse of applicable statute of limitations	(972		)
Balance at January 2, 2016	48,207
Additions based on tax positions related to the current year	2,573
Additions based on tax positions of prior years	530
Additions due to acquisition	—
Reduction for tax positions of prior years	(1,824		)
Settlements	—
Reduction as a result of lapse of applicable statute of limitations	(1,863		)
Balance at December 31, 2016	47,623
Additions based on tax positions related to the current year	471
Additions based on tax positions of prior years	11
Additions due to acquisition	—
Reductions for tax positions of prior years	(1,226		)
Settlements	—
Reduction as a result of lapse of applicable statute of limitations	(2,047		)
Balance at December 30, 2017	$	44,832