SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jan. 02, 2015

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of cash and cash equivalents

	January 2, 2015		December 27, 2013
Wells Fargo Stage Coach Sweep Investment Account	$	—	$	1,103,000
Wells Fargo Money Market Mutual Fund		—		1,002,000
Wells Fargo Advantage Heritage Fund		—		48,000
Wells Fargo Collateral Investment Account		—		5,003,000
BMO Harris Bank Master Control Operating Account		20,317,000		—
Cash on hand in business checking accounts		54,000		978,000
	$	20,371,000	$	8,134,000

Schedule of the estimated useful lives used to calculate depreciation and amortization

Category	Estimated Useful Life
Furniture and fixtures	5 years
Computer hardware	2 years
Computer software	3 years
Automobiles and trucks	3 years
Field equipment	5 years