Federal and State Income Taxes	9 Months Ended
Sep. 24, 2016
Income Tax Disclosure [Abstract]
Federal and State Income Taxes	NOTE 5 – FEDERAL AND STATE INCOME TAXES The Company accounts for income taxes in accordance with the FASB’s Accounting Standards Codification 740 (“ASC 740”) for interim reporting periods. Under ASC 740-270, we estimate an annual effective income tax rate based on year-to-date operating results and our projection of operating results for the remainder of the year. We apply this projected annual effective income tax rate to the year-to-date operating results to accrue for income taxes. If actual operating results differ from the annual projection, our estimated annual effective income tax rate can change affecting income tax expense for successive interim results as well as the estimated annual income tax expense results. Certain state taxes are not included in the calculation of the estimated annual effective income tax rate because the underlying basis for such state taxes is related to revenues and not taxable income. Amounts related to Texas margin taxes are reported as income tax expense. The Company applies a more likely than not recognition threshold for all tax uncertainties. The accounting for uncertainty in income taxes prescribes that tax benefits are only recognized when there is a greater than a 50 percent likelihood of being sustained upon examination by the taxing authorities. Management has reviewed the Company’s tax positions and determined there are no uncertain tax positions requiring recognition in the financial statements. U.S. federal tax returns prior to 2012 and Texas margins tax returns prior to 2012 are closed. Generally, the applicable statutes of limitations are three to four years from their filings. The Company recorded income tax benefits of $0.2 million and $1.1 million for the three and nine months ended September 24, 2016, respectively, compared to income tax expense of $0.1 million and $0.2 million for the three and nine months ended September 26, 2015, respectively. The Company’s effective tax rate was (45.8)% and 36.2% for the three and nine months ended September 24, 2016, respectively, as compared to 17.3% and 10.2% for the three and nine months ended September 26, 2015, respectively. The effective tax rate for the three and nine months ended September 24, 2016 differed from the federal statutory rate of 35% primarily due a change in the operating results from net income to net loss, non-deductible items, foreign withholding tax expense, the true-up of prior year income tax accruals to our filed returns and a change in our blended income state tax rate.

Federal and State Income Taxes

9 Months Ended

Sep. 24, 2016

NOTE 5 – FEDERAL AND STATE INCOME TAXES

The Company accounts for income taxes in accordance with the FASB’s Accounting Standards Codification 740 (“ASC 740”) for interim reporting periods. Under ASC 740-270, we estimate an annual effective income tax rate based on year-to-date operating results and our projection of operating results for the remainder of the year. We apply this projected annual effective income tax rate to the year-to-date operating results to accrue for income taxes. If actual operating results differ from the annual projection, our estimated annual effective income tax rate can change affecting income tax expense for successive interim results as well as the estimated annual income tax expense results. Certain state taxes are not included in the calculation of the estimated annual effective income tax rate because the underlying basis for such state taxes is related to revenues and not taxable income. Amounts related to Texas margin taxes are reported as income tax expense.

The Company applies a more likely than not recognition threshold for all tax uncertainties. The accounting for uncertainty in income taxes prescribes that tax benefits are only recognized when there is a greater than a 50 percent likelihood of being sustained upon examination by the taxing authorities. Management has reviewed the Company’s tax positions and determined there are no uncertain tax positions requiring recognition in the financial statements. U.S. federal tax returns prior to 2012 and Texas margins tax returns prior to 2012 are closed. Generally, the applicable statutes of limitations are three to four years from their filings.

The Company recorded income tax benefits of $0.2 million and $1.1 million for the three and nine months ended September 24, 2016, respectively, compared to income tax expense of $0.1 million and $0.2 million for the three and nine months ended September 26, 2015, respectively. The Company’s effective tax rate was (45.8)% and 36.2% for the three and nine months ended September 24, 2016, respectively, as compared to 17.3% and 10.2% for the three and nine months ended September 26, 2015, respectively. The effective tax rate for the three and nine months ended September 24, 2016 differed from the federal statutory rate of 35% primarily due a change in the operating results from net income to net loss, non-deductible items, foreign withholding tax expense, the true-up of prior year income tax accruals to our filed returns and a change in our blended income state tax rate.