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Income Taxes
9 Months Ended
Sep. 29, 2013
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes
 
In the third quarter of 2013 and 2012, the Company recorded a net income tax benefit of $18,000 and a net income tax expense of $22,000, respectively. The income tax benefit and the income tax provision for the third quarter of 2013 and 2012 resulted primarily from a reversal of a foreign tax accrual and its foreign operations which are cost-plus entities.

Based on the available objective evidence, management believes it is more likely than not that the Company's net deferred tax assets will not be fully realizable. Accordingly, with the exception of its foreign subsidiaries, the Company has provided a full valuation allowance against the associated deferred tax assets. The Company will continue to assess the realizability of the deferred tax assets in future periods.
 
The Company had approximately $76,000 and $79,000 of unrecognized tax benefits at September 29, 2013 and December 30, 2012, respectively. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. As of September 29, 2013, the Company had approximately $39,000 of accrued interest and penalties related to uncertain tax positions.
 
The Company is no longer subject to U.S. federal, state and non-U.S. income tax audits by taxing authorities for fiscal years through 1997.