Note 5 - Property and Equipment

12 Months Ended

Jan. 02, 2021

Property, Plant and Equipment Disclosure [Text Block]

5.	PROPERTY AND EQUIPMENT

Property and equipment are stated at cost and are depreciated on the straight-line method at rates calculated to provide for retirement of assets at the end of their estimated useful lives. The annual rates are

20%

for computer hardware and software as well as furniture and office equipment. Leasehold improvements are amortized over the shorter of the estimated life of the asset or the lease term.

Property and equipment are comprised of the following:

	January 2, 2021		December 28, 2019
Equipment and furniture	$	264	$	319
Computers and systems		4,686		5,628
Leasehold improvements		236		308
		5,185		6,255

Less: accumulated depreciation and amortization		3,107		3,538

Property and equipment, net	$	2,078	$	2,717

The Company periodically writes off fully depreciated and amortized assets. The Company wrote off fully depreciated and amortized assets of

$1,529

and

$2,781

during the fiscal years ended

January 2, 2021

and

December 28, 2019,

respectively. For the fiscal years ended

January 2, 2021

and

December 28, 2019,

depreciation and amortization expense for property and equipment was

$1,065

and

$1,261,

respectively.