INCOME TAXES (Tables)

12 Months Ended

Jan. 01, 2017

Schedule of U.S. and foreign components of consolidated income (loss) before income taxes and the provision for (benefit from) 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
	2016			2015			2014
Income (loss) before income taxes:
U.S.	$	(19,340	)	$	(17,897	)	$	(13,172	)
Foreign	257			195			161
Income (loss) before income taxes	$	(19,083	)	$	(17,702	)	$	(13,011	)
Provision for (benefit from) income taxes:
Current:
Federal	$	—		$	37		$	—
State	(3		)	2			—
Foreign	75			99			95
Subtotal	72			138			95
Deferred:
Federal	—			—			—
State	—			—			—
Foreign	(7		)	8			(27		)
Subtotal	(7		)	8			(27		)
Provision for income taxes	$	65		$	146		$	68

Schedule of deferred tax balances

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



	January 1, 2017			January 3, 2016
Deferred tax assets:
Net operating losses	$	53,924		$	45,148
Capital losses	2,938			2,938
Accruals and reserves	1,875			1,732
Credits carryforward	5,080			5,831
Depreciation and amortization	14,415			12,738
Stock-based compensation	968			1,012
	79,200			69,399
Valuation allowances	(79,150		)	(69,349		)
Deferred tax asset	$	50		$	50
Deferred tax liability	—			—

Schedule of rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate

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



	Fiscal Years
	2016			2015			2014
Income tax (benefit) at statutory rate	$	(6,489	)	$	(5,962	)	$	(4,423	)
State taxes	(3		)	2			—
Stock compensation and other permanent differences	211			286			6
Foreign taxes	(19		)	41			22
Benefit allocated from other comprehensive income (loss)	—			—			—
Future benefit of deferred tax assets not recognized	6,365			5,779			4,463
Provision for income taxes	$	65		$	146		$	68

Schedule of 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):



	January 1, 2017			January 3, 2016			December 28, 2014
Beginning balance of unrecognized tax benefits	$	696		$	516		$	79
Additions for tax positions related to the prior year	1,204			(3		)	330
Additions for tax positions related to the current year	150			199			162
Lapse of statues of limitations	(36		)	(16		)	(55		)
Ending balance of unrecognized tax benefits	$	2,014		$	696		$	516