Income Taxes (Tables)

12 Months Ended

Dec. 30, 2012

Income Tax Disclosure [Abstract]

Provision for income taxes

The following table presents the U.S. and foreign components of consolidated income (loss) before income taxes and the provision for (benefit from) income taxes (in thousands):

	Fiscal Years
	2012			2011			2010
Income (loss) before income taxes:
U.S.	$	(12,444	)	$	(7,569	)	$	(209	)
Foreign	148			25			148
Income (loss) before income taxes	$	(12,296	)	$	(7,544	)	$	(61	)
Provision for (benefit from) income taxes:
Current:
Federal	$	—		$	—		$	(11	)
State	2			2			2
Foreign	51			66			51
Subtotal	53			68			42
Deferred:
Federal	(55		)	—			(170		)
State	(9		)	—			(40		)
Foreign	29			(18		)	(16		)
Subtotal	(35		)	(18		)	(226		)
Provision for (benefit from) income taxes	$	18		$	50		$	(184	)

Net deferred tax assets and liabilities

Deferred tax balances are comprised of the following (in thousands):

	December 30, 2012			January 1, 2012
Deferred tax assets:
Net operating losses and capital losses	$	38,342		$	34,733
Accruals and reserves	2,683			2,753
Credits carryforward	5,024			5,304
Unrealized loss on marketable securities	3,088			3,057
Depreciation and amortization	9,558			9,150
Stock-based compensation	1,344			971
Other	273			211
	60,312			56,179
Valuation allowances	(60,223		)	(56,067		)
Deferred tax asset	$	89		$	112
Deferred tax liability	—			—

Reconciliation of provision for income taxes at U.S federal inocme tax rate to the provision for income taxes per the financial statements

A rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate reflected in the consolidated statement of operations is as follows:

	Fiscal Years
	2012			2011			2010
Income tax expense/(benefit) at statutory rate	$	(4,180	)	$	(2,565	)	$	(21	)
State taxes	2			2			2
Refundable R&D credit	—			—			(11		)
Stock compensation and other permanent differences	342			192			224
Foreign taxes	30			41			(15		)
Benefit allocated from other comprehensive income	(65		)	—			(209		)
Future benefit of deferred tax assets not recognized	3,889			2,380			(154		)
	$	18		$	50		$	(184	)

Reconciliation of beginning and ending amount of unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	December 30, 2012		January 1, 2012		January 2, 2011
Beginning balance of unrecognized tax benefits	$	77	$	73	$	70
Gross increases for tax positions of current year	2		4		3
Ending balance of unrecognized tax benefits	$	79	$	77	$	73