Income Taxes (Tables)

12 Months Ended

Dec. 28, 2013

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision for (benefit of) income taxes for fiscal years 2013 and 2012 consisted of the following:



	For the fiscal years ended
	December 28, 2013			December 29, 2012
Current tax expense:
Federal	$	123		$	(248	)
State	107			26
Foreign	(71		)	(62		)
Current tax expense	$	159		$	(284	)
Deferred tax expense — domestic	(499		)	365
Deferred tax expense — foreign	2			2
Provision for (benefit of) income taxes	$	(338	)	$	83

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of our provision for (benefit of) income taxes with the federal statutory tax rate for fiscal years 2013 and 2012 is shown below:



	For the fiscal years ended
	December 28, 2013			December 29, 2012
Income tax expense at statutory rate	$	1,120		$	(1,487	)
Portion attributable to noncontrolling interest at statutory rate	(107		)	205
State tax expense, net of federal tax effect	188			(130		)
Permanent differences	61			194
Change in valuation allowance	(372		)	1,154
Recognition of tax effect for the cumulative undistributed earnings from Canada	(54		)	114
Reversal of deferred tax asset valuation allowance	(1,200		)	—
Adjustment of deferred tax assets	(1		)	58
Foreign income tax payable true-up	(4		)	(57		)
Other	31			32
	$	(338	)	$	83

Schedule of Income before Income Tax, Domestic and Foreign [Table Text Block]

Income before provision for (benefit of) income taxes and noncontrolling interest was derived from the following sources for fiscal years 2013 and 2012 as shown below:



	For the fiscal years ended
	December 28, 2013			December 29, 2012
United States	$	3,532		$	(4,356	)
Canada	(237		)	(17		)
	$	3,295		$	(4,373	)

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The deferred tax amounts have been classified in the accompanying consolidated balance sheets as follows:



	December 28, 2013			December 29, 2012
Current assets	$	523		$	—
Non-current assets	21			25
Current liabilities	—			(146		)
Non-current liabilities	(1,092		)	(921		)
	$	(548	)	$	(1,042	)

The components of net deferred tax assets (liabilities) as of December 28, 2013, and December 29, 2012, are as follows:



	December 28, 2013			December 29, 2012
Deferred tax assets:
Net operating loss carryforwards	$	317		$	689
Federal and state tax credits	199			464
Reserves	210			414
Accrued expenses	257			254
Share-based compensation	307			286
Deferred gain	142			331
Property and equipment	21			25
Total deferred tax assets	1,453			2,463
Deferred tax liabilities:
Prepaid expenses	(148		)	(146		)
Property and equipment	(29		)	(50		)
Investments	(1,211		)	(1,124		)
Total deferred tax liabilities	(1,388		)	(1,320		)
Valuation allowance	(613		)	(2,185		)
Net deferred tax liabilities	$	(548	)	$	(1,042	)