Income Taxes (Tables)

12 Months Ended

Dec. 28, 2019

Income Tax Disclosure [Abstract]

Schedule of components of income tax expense (benefit)

Income tax expense for years 2019, 2018 and 2017 consisted of the following:

	Years Ended
	December 28, 2019			December 29, 2018			December 30, 2017
Current:
Federal	$	8,059		$	7,261		$	9,341
State	3,800			2,911			2,265
Foreign	(49		)	276			263
Total current income tax expense	11,810			10,448			11,869
Deferred:
Federal	(5,160		)	(2,924		)	(10,439		)
State	(1,474		)	(661		)	(803		)
Total deferred income tax (benefit)	(6,634		)	(3,585		)	(11,242		)
				.
Total income tax expense	$	5,176		$	6,863		$	627

Schedule of deferred tax assets and liabilities

Temporary differences comprising the net deferred income tax liability shown in the Company’s consolidated balance sheets were as follows:

	December 28, 2019			December 29, 2018
Deferred tax asset:
Lease liabilities	$	17,651		$	—
Tax carryforwards	7,767			—
Accrued compensation	6,682			4,348
Allowance for doubtful accounts	1,789			1,044
Deferred rent	—			201
Other	327			78
Total deferred tax asset	$	34,216		$	5,671
Deferred tax liability:
Acquired intangibles	$	(60,045	)	$	(17,248	)
Right-of-use assets	(17,189		)	—
Depreciation and amortization	(6,289		)	(2,444		)
Cash to accrual adjustment	(2,569		)	(1,962		)
Other	(1,465		)	(241		)
Total deferred tax liability	(87,557		)	(21,895		)
Net deferred tax liability	$	(53,341	)	$	(16,224	)

Schedule of effective income tax rate reconciliation

Total income tax expense was different than the amount computed by applying the Federal statutory rate as follows:

	Years Ended
	December 28, 2019			December 29, 2018			December 30, 2017
Tax at federal statutory rate	$	6,076		$	7,081		$	8,622
Stock based compensation	(2,808		)	(1,014		)	(1,016		)
State taxes, net of Federal benefit	1,990			1,424			714
Federal and state tax credits	(1,247		)	(923		)	(250		)
Changes in unrecognized tax position	425			111			506
Domestic production activities deduction	—			—			(936		)
Transition tax	—			110			357
Effect of change in income tax rate	—			31			(6,249		)
Other	740			43			(1,121		)
Total income tax expense	$	5,176		$	6,863		$	627

Schedule of unrecognized tax benefits roll forward

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows:

	December 28, 2019			December 29, 2018		December 30, 2017
Balance, beginning of period	$	548		$	437	$	770
Additions based on tax positions related to the current year	124			45		49
Additions for tax positions of prior years	338			66		525
Lapse of statute of limitations	(123		)			—
Reductions for positions of prior years	—			—		(68		)
Settlement	—			—		(839		)
Balance, end of period	$	887		$	548	$	437