NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)

12 Months Ended

Jan. 02, 2016

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Schedule of estimated useful lives of property, plant and equipment

Land improvements	5 to 31 years
Buildings and improvements	10 to 31 years
Leasehold improvements	Shorter of the term of the lease or useful life
Machinery and equipment	3 to 20 years

Schedule of changes in the aggregated product warranty liability

Changes in the aggregated product warranty liability for the fiscal years 2015 and 2014 were as follows (amounts in thousands):

	2015		2014
Beginning balance	$	109	$	104
Warranty related expenditures		(150)		(250)
Warranty expense accrued		162		255
Ending balance	$	121	$	109