Note C - Prepaid Expenses and Other Current Assets - Prepaid Expenses and Other Current Assets (Details) - USD ($) $ in Thousands	Jan. 01, 2022	Jan. 02, 2021
Prepaid insurance	$ 3,734	$ 947
Other prepaid expenses	10,119	7,736
Federal income taxes receivable	1,579	1,168
Miscellaneous receivables, net	5,584	6,252
Deferred commissions	2,270	2,076
Other current assets	3,681	4,966
Prepaid Expense and Other Assets, Current	$ 26,967	$ 23,145

Sum of the carrying amounts as of the balance sheet date of deferred costs capitalized at the end of the reporting period that are expected to be charged against earnings within one year or the normal operating cycle, if longer.

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Carrying amount due within one year of the balance sheet date (or one operating cycle, if longer) from tax authorities as of the balance sheet date representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes.

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Amount of current assets classified as other.

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Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.

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Amount, after allowance, of receivables classified as other, due within one year or the operating cycle, if longer.

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Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.

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Amount of asset related to consideration paid in advance for insurance that provides economic benefits within a future period of one year or the normal operating cycle, if longer.

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