Income Taxes (Tables)

12 Months Ended

Dec. 31, 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
	December 31, 2017			January 1, 2017			January 3, 2016
Current:
Federal	$	—		$	—		$	—
State	30			—			—
	30			—			—

Deferred:
Federal	(219		)	1,297			(2,901		)
State	793			992			(58		)
	574			2,289			(2,959		)
Change in valuation allowance	—			(30,374		)	2,959
Provision (benefit) for income taxes	$	604		$	(28,085	)	$	—

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

The components of deferred income tax assets and liabilities at December 31, 2017 and January 1, 2017 were as follows:



	December 31, 2017			January 1, 2017
Deferred income tax assets:
Deferred income on sale-leaseback of certain real estate	$	2,848		$	4,714
Lease financing obligations	173			254
Postretirement benefit obligations	877			1,255
Stock-based compensation expense	827			599
Federal net operating loss carryforwards	17,730			21,351
State net operating loss carryforwards	4,095			3,845
Goodwill and other intangibles, net	1,590			2,814
Occupancy costs	5,863			7,460
Tax credit carryforwards	24,982			21,987
Accrued vacation benefits	1,851			2,560
Accrued workers compensation	1,141			1,490
Accumulated other comprehensive income-postretirement benefits	326			499
Other	1,706			2,131
Gross deferred income tax assets	64,009			70,959
Less: Valuation allowance	—			—
Net deferred income tax assets	$	64,009		$	70,959

Deferred income tax liabilities:
Inventory and other reserves	(116		)	(97		)
Property and equipment depreciation	(15,701		)	(17,599		)
Franchise rights	(20,545		)	(24,422		)
Total deferred income tax liabilities	$	(36,362	)	$	(42,118	)

Carrying value of net deferred income tax assets	$	27,647		$	28,841

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

A reconciliation of the statutory federal income tax provision to the income tax provision (benefit) for the years ended December 31, 2017, January 1, 2017, and January 3, 2016 was as follows:



	Year ended
	December 31, 2017			January 1, 2017			January 3, 2016
Statutory federal income tax provision	$	2,717		$	6,085		$	1
State income taxes, net of federal benefit	572			403			6
Change in valuation allowance	—			(30,374		)	2,959
Employment tax credits	(1,947		)	(5,408		)	(2,710		)
Non-deductible expenses	336			965			—
Federal rate change	(762		)	—			—
Miscellaneous	(312		)	244			(256		)
Provision (benefit) for income taxes	$	604		$	(28,085	)	$	—