Income Taxes (Tables)

12 Months Ended

Jan. 01, 2017

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

The provision (benefit) for income taxes was comprised of the following:



	Year ended
	January 1, 2017			January 3, 2016			December 28, 2014
Current:
Federal	$	—		$	—		$	—
State	—			—			217
	—			—			217

Deferred:
Federal	1,297			(2,901		)	(11,330		)
State	992			(58		)	(1,448		)
	2,289			(2,959		)	(12,778		)
Change in valuation allowance	(30,374		)	2,959			24,326
Provision (benefit) for income taxes	$	(28,085	)	$	—		$	11,765

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

The components of deferred income tax assets and liabilities at January 1, 2017 and January 3, 2016 were as follows:



	January 1, 2017			January 3, 2016
Deferred income tax assets:
Deferred income on sale-leaseback of certain real estate	$	4,714		$	4,881
Lease financing obligations	254			242
Postretirement benefit obligations	1,255			1,229
Stock-based compensation expense	599			378
Federal net operating loss carryforwards	21,351			17,696
State net operating loss carryforwards	3,845			3,795
Goodwill and other intangibles, net	2,814			2,639
Occupancy costs	7,460			7,120
Tax credit carryforwards	21,987			13,667
Accrued vacation benefits	2,560			2,314
Accrued workers compensation	1,490			2,087
Accumulated other comprehensive income-postretirement benefits	499			—
Other	2,131			1,869
Gross deferred income tax assets	70,959			57,917
Less: Valuation allowance	—			(30,374		)
Net deferred income tax assets	$	70,959		$	27,543

Deferred income tax liabilities:
Accumulated other comprehensive income-postretirement benefits	$	—		$	(42	)
Inventory and other reserves	(97		)	(103		)
Property and equipment depreciation	(17,599		)	(3,803		)
Franchise rights	(24,422		)	(23,595		)
Total deferred income tax liabilities	$	(42,118	)	$	(27,543	)

Carrying value of net deferred income tax assets	$	28,841		$	—

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

A reconciliation of the statutory federal income tax benefit to the income tax provision (benefit) for the years ended January 1, 2017, January 3, 2016, and December 28, 2014 was as follows:



	Year ended
	January 1, 2017			January 3, 2016			December 28, 2014
Statutory federal income tax provision (benefit)	$	6,085		$	1		$	(9,223	)
State income taxes, net of federal benefit	403			6			(749		)
Change in valuation allowance	(30,374		)	2,959			24,326
Employment tax credits	(5,408		)	(2,710		)	(2,291		)
Non-deductible expenses	965			—			25
Miscellaneous	244			(256		)	(323		)
Provision (benefit) for income taxes	$	(28,085	)	$	—		$	11,765