Income taxes	9 Months Ended
Oct. 01, 2011
Income taxes [Abstract]
Income taxes	4. Income taxes During the nine months of 2011, we recorded a non-cash charge to our valuation allowance of $2.9 million increasing our valuation allowance against deferred tax assets to $14.5 million at October 1, 2011. The primary assets covered by this valuation allowance are net operating losses. The valuation allowance was calculated in accordance with the provisions of ASC 740, Income Taxes, which requires an assessment of both positive and negative evidence when measuring the need for a valuation allowance. Our results over the most recent three-year period were heavily affected by our business restructuring activities. Our cumulative loss in the most recent three-year period, in our view, represented sufficient negative evidence to require a valuation allowance under the provisions of ASC 740, Income Taxes. We intend to maintain a valuation allowance until sufficient positive evidence exists to support its reversal. Although realization is not assured, we have concluded that the remaining net deferred tax asset in the amount of $845,000 will be realized based on the reversal of existing deferred tax liabilities. The amount of the deferred tax assets actually realized, however, could vary if there are differences in the timing or amount of future reversals of existing deferred tax liabilities. Should we determine that we will not be able to realize all or part of our deferred tax asset in the future, an adjustment to the deferred tax asset will be charged to income in the period such determination is made. The income tax benefit for the first nine months of 2011 includes a benefit of $300,000 for the resolution of uncertain tax benefits and an increase in tax expense of $286,000 as a result of finalizing our 2010 income tax returns.

Income taxes

9 Months Ended

Oct. 01, 2011

4. Income taxes

During the nine months of 2011, we recorded a non-cash charge to our valuation allowance of $2.9 million increasing our valuation allowance against deferred tax assets to $14.5 million at October 1, 2011. The primary assets covered by this valuation allowance are net operating losses. The valuation allowance was calculated in accordance with the provisions of ASC 740, Income Taxes, which requires an assessment of both positive and negative evidence when measuring the need for a valuation allowance. Our results over the most recent three-year period were heavily affected by our business restructuring activities. Our cumulative loss in the most recent three-year period, in our view, represented sufficient negative evidence to require a valuation allowance under the provisions of ASC 740, Income Taxes. We intend to maintain a valuation allowance until sufficient positive evidence exists to support its reversal. Although realization is not assured, we have concluded that the remaining net deferred tax asset in the amount of $845,000 will be realized based on the reversal of existing deferred tax liabilities. The amount of the deferred tax assets actually realized, however, could vary if there are differences in the timing or amount of future reversals of existing deferred tax liabilities. Should we determine that we will not be able to realize all or part of our deferred tax asset in the future, an adjustment to the deferred tax asset will be charged to income in the period such determination is made.

The income tax benefit for the first nine months of 2011 includes a benefit of $300,000 for the resolution of uncertain tax benefits and an increase in tax expense of $286,000 as a result of finalizing our 2010 income tax returns.