Income Taxes (Tables)

12 Months Ended

Dec. 28, 2013

Pre-Tax Book Income (Loss) from Continuing Operations

Pre-tax book income (loss) from continuing operations was comprised of the following:

	FY 2013Year EndedDecember 28,2013		FY 2012Year EndedDecember 29,2012			FY 2011Year EndedDecember 31,2011
United States	$	2,262	$	(270	)	$	2,438
Foreign		—		—			—
Total	$	2,262	$	(270	)	$	2,438

Provision for (Benefit from) Income Taxes from Continuing Operations

The provision for (benefit from) income taxes from continuing operations includes:

	FY 2013Year EndedDecember 28,2013		FY 2012Year EndedDecember 29,2012			FY 2011Year EndedDecember 31,2011
Current:
Federal	$	11	$	(114	)	$	267
State		20		14			30
Foreign		—		—			—
		31		(100	)		297
Deferred:
Federal		—		—			—
State		—		—			—
Provision for (benefit from) income taxes	$	31	$	(100	)	$	297

Company's Effective Tax Rate Differs from the Statutory Federal Income Tax Rate

The Company’s effective tax rate differs from the statutory federal income tax rate as shown in the following schedule:

	FY 2013Year EndedDecember 28,2013			FY 2012Year EndedDecember 29,2012			FY 2011Year EndedDecember 31,2011
Income tax provision at statutory rate		34.0	%		34.0	%		34.0	%
State income taxes, net of federal benefit		(13.3	%)		(88.1	%)		(2.0	%)
Permanent differences		(17.0	%)		(89.1	%)		0.0	%
Research and development credits		0.0	%		0.0	%		(3.8	%)
Change in valuation allowance		(2.3	%)		180.3	%		(15.8	%)
Effective tax rate		1.4	%		37.1	%		12.4	%

Tax Effect of Temporary Differences and Carryforwards that Give Rise to Significant Portions of the Net Deferred Tax Assets

The tax effect of temporary differences and carryforwards that give rise to significant portions of the net deferred tax assets are presented below (in thousands):

	FY 2013December 28,2013			FY 2012December 29,2012
Accruals and reserves	$	1,792		$	2,295
Deferred revenue		91			38
Fixed assets		423			429
Intangibles		441			180
Stock compensation		696			753
Net operating loss		5,224			5,310
Research and development credits		1,260			1,008
Other tax credits		47			47
Other		—			1
Net deferred tax asset	$	9,974		$	10,061
Valuation allowance		(9,974	)		(10,061	)
Net deferred tax assets	$	—		$	—

A Reconciliation of the Beginning and Ending Amount of Unrecognized Tax Benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	FY 2013Year EndedDecember 28,2013		FY 2012Year EndedDecember 29,2012			FY 2011Year EndedDecember 31,2011
Balance at the beginning of the year	$	954	$	1,191		$	865
Additions based upon tax positions related to the current year		48		36			58
Additions based upon tax positions related to the prior year		25		—			268
Reductions based upon tax positions related to the prior year		—		(273	)		—
Balance at the end of the year	$	1,027	$	954		$	1,191