CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jul. 04, 2015	Jan. 03, 2015	Jul. 05, 2014
Current Assets:
Cash and cash equivalents	$ 231,437	$ 184,044	$ 177,132
Accounts receivable - trade, net	65,300	90,091	71,814
Inventories, net	188,385	158,241	178,234
Deferred income taxes	551	616	604
Other current assets	36,570	41,508	39,250
Total current assets	522,243	474,500	467,034
Property and Equipment, Net	171,340	174,072	165,578
Goodwill	47,841	64,798	72,458
Intangibles, Net	87,237	90,327	94,478
Deferred Income Taxes	31	56	57
Note Receivable		88,976	86,724
Other Assets	43,238	33,609	35,780
Total Assets	871,930	926,338	922,109
Current Liabilities:
Short-term borrowings	4,485	10,459	6,434
Accounts payable	101,671	88,402	94,024
Accrued expenses	132,287	150,926	172,515
Income taxes payable	2,632	3,008	2,409
Total current liabilities	241,075	252,795	275,382
Long-Term Debt	398,182	400,284	402,415
Other Non-Current Liabilities	50,948	56,465	149,650
Deferred Income Taxes	$ 17,711	$ 17,183	$ 17,131
Commitments and Contingencies (Note 11)
Stockholders' Equity:
Preferred stock, $0.01 par value, authorized shares - 50,000,000, issued shares - none
Common stock, $1.00 par value, authorized shares - 250,000,000, issued shares - 176,437,234	$ 176,437	$ 176,437	$ 176,437
Capital in excess of par value	211,856	199,100	187,862
Retained earnings	1,094,566	1,145,643	1,033,661
Accumulated other comprehensive loss	(32,930)	(29,986)	(20,123)
Total Kate Spade & Company, stockholders' equity, excluding treasury stock	1,449,929	1,491,194	1,377,837
Common stock in treasury, at cost 48,758,189, 49,065,798 and 49,558,057 shares	(1,285,915)	(1,291,583)	(1,300,306)
Total stockholders' equity	164,014	199,611	77,531
Total Liabilities and Stockholders' Equity	$ 871,930	$ 926,338	$ 922,109

Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).

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- Definition

Amount due from customers or clients, within one year of the balance sheet date (or the normal operating cycle, whichever is longer), for goods or services (including trade receivables) that have been delivered or sold in the normal course of business, reduced to the estimated net realizable fair value by an allowance established by the entity of the amount it deems uncertain of collection.