Federal and State Income Taxes (Tables)

12 Months Ended

Dec. 31, 2016

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit)

The components of our income tax benefit for the years ended December 31, 2016 and December 26, 2015 were as follows (amounts in thousands):

	2016			2015
Current:
Federal	$	—		$	(21	)
Foreign Tax		81			805
State		(37	)		139
Total current		44			923
Deferred:
Federal		(986	)		(8,631	)
State		(85	)		(506	)
Total deferred		(1,071	)		(9,137	)
Total income tax benefit	$	(1,027	)	$	(8,214	)

Schedule of Effective Income Tax Rate Reconciliation

The following is a reconciliation of expected income tax expense (benefit) to actual income tax benefit for the years ended December 31, 2016 and December 26, 2015 (amounts in thousands):

	2016			2015
Federal income tax expense (benefit) at 35%	$	(1,179	)	$	813
State income tax, net of federal income tax effect		(12	)		(416	)
Change of effective state tax rate		4			—
Nondeductible expenses		80			222
Research and development credit		(72	)		(297	)
Current year expiration of stock options		436			163
Prior year adjustments and true-ups		(354	)		2,261
Change in valuation allowance		70			(10,960	)
Total tax benefit	$	(1,027	)	$	(8,214	)

Schedule of Deferred Tax Assets and Liabilities

The components of the deferred tax asset (liability) consisted of the following at December 31, 2016 and December 26, 2015 (amounts in thousands):

	2016			2015
Deferred tax asset (liabilities)
Federal net operating loss carry-forward	$	6,417		$	4,339
Tax credit carryforwards		2,126			1,873
Allowance for uncollectible accounts		156			616
Accruals not yet deductible for tax purposes		755			1,182
Goodwill		948			1,122
Depreciation		339			64
Other		60			464
Deferred tax assets		10,801			9,660
Less: Valuation allowance		(593	)		(523	)
Deferred tax assets, net	$	10,208		$	9,137