Income Taxes (Tables)

12 Months Ended

Dec. 30, 2018

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 30, 2018			December 31, 2017			January 1, 2017
Current:
Federal	$	—		$	—		$	—
State	326			30			—
	326			30			—

Deferred:
Federal	(598		)	(219		)	1,297
State	115			793			992
	(483		)	574			2,289
Change in valuation allowance	—			—			(30,374		)
Provision (benefit) for income taxes	$	(157	)	$	604		$	(28,085	)

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

The components of deferred income tax assets and liabilities at December 30, 2018 and December 31, 2017 were as follows:



	December 30, 2018			December 31, 2017
Deferred income tax assets:
Deferred income on sale-leaseback of certain real estate	$	2,505		$	2,848
Lease financing obligations	182			173
Postretirement benefit obligations	935			877
Stock-based compensation expense	1,326			827
Federal net operating loss carryforwards	18,955			17,730
State net operating loss carryforwards	3,902			4,095
Goodwill and other intangibles, net	1,301			1,590
Occupancy costs	6,091			5,863
Tax credit carryforwards	28,827			24,982
Accrued vacation benefits	2,060			1,851
Accrued workers compensation	1,189			1,141
Accumulated other comprehensive income-postretirement benefits	140			326
Other	1,983			1,706
Net deferred income tax assets	$	69,396		$	64,009

Deferred income tax liabilities:
Inventory and other reserves	(167		)	(116		)
Property and equipment depreciation	(19,870		)	(15,701		)
Franchise rights	(21,068		)	(20,545		)
Total deferred income tax liabilities	$	(41,105	)	$	(36,362	)

Carrying value of net deferred income tax assets	$	28,291		$	27,647

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 30, 2018, December 31, 2017, and January 1, 2017 was as follows:



	Year ended
	December 30, 2018			December 31, 2017			January 1, 2017
Statutory federal income tax provision	$	2,089		$	2,717		$	6,085
State income taxes, net of federal benefit	325			572			403
Change in valuation allowance	—			—			(30,374		)
Employment tax credits	(3,059		)	(1,947		)	(5,408		)
Non-deductible expenses	415			336			965
Federal rate change	—			(762		)	—
Miscellaneous	73			(312		)	244
Provision (benefit) for income taxes	$	(157	)	$	604		$	(28,085	)