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Industrial Development Subsidy	6 Months Ended
Dec. 28, 2013
Industrial Development Subsidy [Abstract]
INDUSTRIAL DEVELOPMENT SUBSIDY	14. INDUSTRIAL DEVELOPMENT SUBSIDY As of December 28, 2013, industrial development subsidies in the amount of $12.9 million have been earned and applied for by PSE-SD from the Jinan Hi-Tech Industries Development Zone Commission based on meeting certain pre-defined criteria. The subsidies may be used for the acquisition of assets or to cover business expenses. When a subsidy is used to acquire assets, the subsidy will be amortized over the useful life of the asset. When a subsidy is used for expenses incurred, the subsidy is regarded as earned upon the incurrence of the expenditure. The remaining balance of the subsidies at December 28, 2013 was $6.9 million, which amount is expected to be recognized over the next three to twenty years. The Company recognized $189,000 and $460,000 of industrial development subsidy as a reduction of cost of goods sold and $47,000 and $46,000 of industrial development subsidy as a reduction of operating expenses in the consolidated statements of operations for the three month periods ended December 28, 2013 and December 29, 2012, respectively. The Company recognized $377,000 and $918,000 of industrial development subsidy as a reduction of cost of goods sold and $93,000 and $91,000 of industrial development subsidy as a reduction of operating expenses in the consolidated statements of operations for the six month periods ended December 28, 2013 and December 29, 2012, respectively.

Industrial Development Subsidy

6 Months Ended

Dec. 28, 2013

Industrial Development Subsidy [Abstract]

14. INDUSTRIAL DEVELOPMENT SUBSIDY

As of December 28, 2013, industrial development subsidies in the amount of $12.9 million have been earned and applied for by PSE-SD from the Jinan Hi-Tech Industries Development Zone Commission based on meeting certain pre-defined criteria. The subsidies may be used for the acquisition of assets or to cover business expenses. When a subsidy is used to acquire assets, the subsidy will be amortized over the useful life of the asset. When a subsidy is used for expenses incurred, the subsidy is regarded as earned upon the incurrence of the expenditure. The remaining balance of the subsidies at December 28, 2013 was $6.9 million, which amount is expected to be recognized over the next three to twenty years.

The Company recognized $189,000 and $460,000 of industrial development subsidy as a reduction of cost of goods sold and $47,000 and $46,000 of industrial development subsidy as a reduction of operating expenses in the consolidated statements of operations for the three month periods ended December 28, 2013 and December 29, 2012, respectively. The Company recognized $377,000 and $918,000 of industrial development subsidy as a reduction of cost of goods sold and $93,000 and $91,000 of industrial development subsidy as a reduction of operating expenses in the consolidated statements of operations for the six month periods ended December 28, 2013 and December 29, 2012, respectively.