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Income Taxes
9 Months Ended
Sep. 27, 2015
Income Tax Disclosure [Abstract]  
Income Taxes
Income Taxes
 
In the third quarters of 2015 and 2014, the Company recorded a net income tax benefit of $15,000 and income tax expense of $6,000, respectively. For the nine months ended September 27, 2015 and September 28, 2014, the Company recorded net income tax expense of $46,000 and a net income tax benefit of $18,000, respectively. The income tax benefit for the third quarter of 2015 includes the net effect of the following: (i) income taxes from its foreign operations which are cost-plus entities; and (ii) the release of an unrecognized tax benefit in the period. The income tax expense for the third quarter of 2014 relates to income taxes from the Company's 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 $36,000 and $51,000 of unrecognized tax benefits at September 27, 2015 and December 28, 2014, respectively, which will result in a change in the Company's effective tax rate if recognized in future years. The Company recognizes interest and penalties related to uncertain tax positions in income tax expense. For the nine month period ended September 27, 2015, the Company accrued $3,000 of interest and penalties. As of September 27, 2015, the Company had approximately $16,000 of accrued interest and penalties related to uncertain tax positions.

Included in the balance of unrecognized tax benefits at September 27, 2015 is $9,000 related to tax positions, interest, and penalties for which it is reasonably possible that the statute of limitations for these items will expire in various jurisdictions within the next twelve months.

The Company is subject to U.S. federal income tax as well as income taxes in many U.S. states and foreign jurisdictions in which the Company operates. As of December 28, 2014, fiscal years 2010 onward remain open to examination by the U.S. taxing authorities and fiscal years 2006 onward remain open to examination in Canada. The U.S. federal and U.S. state taxing authorities may choose to audit tax returns for tax years beyond the statute of limitation period due to significant tax attribute carryforwards from prior years, making adjustments only to carryforward attributes.