NOTE 5 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

12 Months Ended

Dec. 28, 2013

Disclosure Text Block Supplement [Abstract]

Supplemental Balance Sheet Disclosures [Text Block]

NOTE 5 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

The components of trade receivables as of December 28, 2013 and December 29, 2012, are as follows (dollars in thousands):

	2013			2012
Amounts billed	$	16,160		$	35,549
Amounts unbilled		6,653			15,500
Retainage		5,771			4,014
Less: Allowance for uncollectible accounts		(1,738	)		(2,593	)
Trade receivables, net	$	26,846		$	52,470

Subject to our allowance for uncollectible accounts, all amounts listed are believed to be collectible within a year. The billed accounts receivable amount includes $693,000 in claims subject to uncertainty concerning their determination or ultimate realization due to bankruptcy issues. These claims are fully reserved in our allowance for uncollectible accounts. There are no amounts unbilled representing claims or other similar items subject to uncertainty concerning their determination or ultimate realization. A receivable related to litigation is a component of our long-term receivables balance of $0.8 million as of December 28, 2013 and December 29, 2012 (see “Note 16 – Commitments and Contingencies”).

The components of short term and long term notes receivable as of December 28, 2013 and December 29, 2012, are as follows (dollars in thousands):

	2013			2012
Aspen	$	514		$	514
SLE		894			894
Steele		3,243			2,996
Furmanite		5,029			—
Reserve		(3,757	)		—
Total notes receivable		5,923			4,404
Less current portion		(3,497	)		(1,243	)
Notes receivable non-current	$	2,426		$	3,161

The Aspen note bears interest at 6% per annum, payable in three installments based upon certain events.  The Company has reserved the full amount of the Aspen note due to collectability being in doubt.  The Steele note is a four year note, bearing interest at 8% per annum, payable in annual installments beginning November 1, 2013 and maturing November 1, 2016.  The Company has reserved the full amount of the Steele note due to collectability being in doubt.  The Furmanite notes are four year notes, bearing interest at 8% per annum, payable in annual installments beginning January 4, 2014 and maturing September 1, 2017.  The SLE judgment is still being held by the court pending the outcome of continuing litigation (see “Note 16 – Commitments and Contingencies”).

The components of other current liabilities are as follows as of December 28, 2013 and December 29, 2012 (dollars in thousands):

	2013			2012
Accrual for known contingencies	$	1,387		$	701
Customer prepayments		280			694
Deferred rent		322			608
Current portion of capital leases		1,386			—
Note payable		584			—
Federal and state income taxes payable		380			—
Accrued interest and other		(21	)		271
Other current liabilities	$	4,318		$	2,274

Our reserve for known contingencies consists primarily of litigation accruals and related legal fees.