CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Oct. 03, 2015	Jan. 03, 2015	Oct. 04, 2014
Current Assets:
Cash and cash equivalents	$ 219,659	$ 184,044	$ 123,334
Accounts receivable - trade, net	58,893	90,091	62,275
Inventories, net	248,407	158,241	220,725
Deferred income taxes	148	616	369
Other current assets	36,266	41,508	40,077
Total current assets	563,373	474,500	446,780
Property and Equipment, Net	177,333	174,072	176,359
Goodwill	48,790	64,798	68,871
Intangibles, Net	87,204	90,327	92,689
Deferred Income Taxes	53	56	56
Note Receivable		88,976	87,853
Other Assets	45,535	33,609	33,038
Total Assets	922,288	926,338	905,646
Current Liabilities:
Short-term borrowings	4,499	10,459	7,446
Accounts payable	132,174	88,402	111,612
Accrued expenses	145,749	150,926	150,236
Income taxes payable	1,236	3,008	1,864
Total current liabilities	283,658	252,795	271,158
Long-Term Debt	397,114	400,284	401,351
Other Non-Current Liabilities	49,998	56,465	145,650
Deferred Income Taxes	$ 18,102	$ 17,183	$ 17,321
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	218,540	199,100	193,602
Retained earnings	1,096,896	1,145,643	1,021,668
Accumulated other comprehensive loss	(32,774)	(29,986)	(25,108)
Total Kate Spade & Company, stockholders' equity, excluding treasury stock	1,459,099	1,491,194	1,366,599
Common stock in treasury, at cost - 48,751,968, 49,065,798 and 49,327,555 shares	(1,285,683)	(1,291,583)	(1,296,433)
Total stockholders' equity	173,416	199,611	70,166
Total Liabilities and Stockholders' Equity	$ 922,288	$ 926,338	$ 905,646

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.