NOTE 5 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

12 Months Ended

Dec. 27, 2014

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 27, 2014 and December 28, 2013, are as follows (dollars in thousands):

	2014			2013
Amounts billed	$	12,584		$	16,160
Amounts unbilled		9,445			6,653
Retainage		9,181			5,771
Less: Allowance for uncollectible accounts		(1,184	)		(1,738	)
Trade receivables, net	$	30,026		$	26,846

Subject to our allowance for uncollectible accounts, all amounts listed are believed to be collectible within a year. The billed accounts receivable amount included $0.7 million as of December 28, 2013 in claims subject to uncertainty concerning their determination or ultimate realization due to bankruptcy issues. These claims were fully reserved in our allowance for uncollectible accounts. We were not aware of any bankruptcy issues in our billed accounts receivable as of December 27, 2014. There are no amounts unbilled representing claims or other similar items subject to uncertainty concerning their determination or ultimate realization.

The components of short-term and long-term notes receivable as of December 27, 2014 and December 28, 2013, are as follows (dollars in thousands):

	2014			2013
Aspen	$	514		$	514
SLE		448			894
Steele		3,365			3,243
Furmanite		4,704			5,029
Reserve		(3,902	)		(3,757	)
Total notes receivable		5,129			5,923
Less current portion		(2,165	)		(3,497	)
Notes Receivable, net of current portion	$	2,964		$	2,426

The Aspen note bears interest at 6% per annum, and was due and payable in September 2011. The Steele note bears interest at 8% per annum and is payable in four annual installments beginning November 1, 2013. Collection of the Steele note has been impacted by the terms of a subordination agreement with Steele’s lender. While the SLE matter was settled in December 2014, the SLE settlement was still being held by the court as of December 27, 2014. The court subsequently released the funds in January 2015, paying off the note. The Furmanite notes are two separate four year notes, respectively dated January 1, 2013 and August 30, 2013, bearing interest at 5% and 4% per annum, payable in annual installments beginning January 1, 2014 and September 1, 2014 and maturing January 2, 2017 and September 1, 2017.  The Company believes the notes to be adequately reserved. 

The components of other current liabilities are as follows as of December 27, 2014 and December 28, 2013 (dollars in thousands):

	2014		2013
Accrual for known contingencies	$	1,761	$	1,359
Customer prepayments		43		280
Deferred rent		394		322
Current portion of capital leases		484		1,046
Note payable		—		584
Federal and state income taxes payable		398		380
Accrued interest and other		4		7
Other current liabilities	$	3,084	$	3,978

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