Business Combinations Purchase Price Allocation (Tables)

12 Months Ended

Jan. 01, 2017

Allocation of Purchase Price [Abstract]

purchase consideration allocation [Table Text Block]

The Company accounted for this acquisition using the acquisition method. The Company allocated the purchase price to the acquired assets and liabilities based on their estimated fair values at the acquisition date as summarized in the following table.

(In thousands)
Net tangible assets acquired	$	161,432
Goodwill	89,600
Total allocable consideration	$	251,032

Schedule of Recognized Identified Assets Acquired and Liabilities Assumed [Table Text Block]

The fair value of the net tangible assets acquired on September 29, 2016 is presented in the following table:

(In thousands)
Cash and cash equivalents	$	5,997
Inventories	9,072
Prepaid expenses and other current assets:
Cell supply agreement*	16,928
Related party receivables*	22,875
Other receivables	23,956
Other prepaid expenses	2,711
Property, plant, and equipment	285,589
Other long-term assets	342
Total assets acquired	$	367,470
Accounts payable	$	41,186
Accrued liabilities:
Polysilicon supply agreement*	87,198
Related party payables*	14,333
Employee compensation and employee benefits	4,017
Other accrued liabilities	760
Short-term debt	58,248
Other long-term liabilities	296
Total liabilities assumed	$	206,038
Net tangible assets acquired	$	161,432

*Amount eliminated upon consolidation with the Company.