Income Taxes (Tables)

12 Months Ended

Dec. 29, 2018

Schedule of Income before Income Tax, Domestic and Foreign

The domestic and foreign components of loss before income taxes were as follows:



	Year Ended
(In thousands)	December 29, 2018			December 30, 2017			December 31, 2016
Domestic	$	(8,274	)	$	(17,341	)	$	(33,962	)
Foreign	(15,695		)	(52,372		)	(10,220		)
Loss before taxes	$	(23,969	)	$	(69,713	)	$	(44,182	)

Schedule of Components of Income Tax Expense (Benefit)

The components of the income tax expense are as follows:



	Year Ended
(In thousands)	December 29, 2018			December 30, 2017		December 31, 2016
Current:
Federal	$	536		$	508	$	1,896
State	38			30		13
Foreign	1,869			304		7,918
	2,443			842		9,827
Deferred:
Federal	—			—		—
State	—			—		—
Foreign	(90		)	7		90
	(90		)	7		90
Income tax expense	$	2,353		$	849	$	9,917

Schedule of Effective Income Tax Rate Reconciliation

Income tax expense differs from the amount of income tax determined by applying the applicable U.S. statutory federal income tax rate to pretax income as a result of the following differences:



	Year Ended
	December 29, 2018	December 30, 2017	December 31, 2016
	%	%	%
Statutory federal rate	(21)	(35)	(35)
Adjustments for tax effects of:
State taxes, net	(6)	(7)	7
Research and development credits	(5)	(1)	(2)
Stock compensation	8	3	3
Foreign rate differential	20	28	15
Foreign dividends	—	1	—
Foreign withholding taxes	5	—	9
Other permanent	2	—	3
Other deferred tax asset adjustment	13	—	—
Valuation allowance	(11)	(73)	17
Change in uncertain tax benefit accrual	2	1	5
Stock compensation (ASU 2016-09) adoption	—	(8)	—
Tax rate change	—	93	—
Other	3	(1)	1
Effective income tax rate	10	1	23

Schedule of Deferred Tax Assets and Liabilities

The components of our net deferred tax assets are as follows:



(In thousands)	December 29, 2018			December 30, 2017
Deferred tax assets:
Accrued expenses and reserves	$	3,714		$	3,096
Inventory	2			2
Deferred Revenue	—			228
Stock-based and deferred compensation	2,660			4,018
Interest expense disallowance	1,283			—
Intangible assets	14,649			19,576
Fixed assets	281			216
Net operating loss carry forwards	88,333			86,410
Tax credit carry forwards	92,208			90,530
Capital loss carry forwards	5,007			3,926
Other	1,130			2,323
Total deferred tax assets	209,267			210,325
Less: valuation allowance	(207,108		)	(209,691		)
Net deferred tax assets	2,159			634
Deferred tax liabilities:
Fixed assets	1,536			559
Deferred revenue	525			—
Other	(57		)	16
Total deferred tax liabilities	2,004			575
Net deferred tax assets	$	155		$	59

Schedule of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns Roll Forward

The following table summarizes the changes to unrecognized tax benefits for fiscal years 2018, 2017 and 2016:



(In thousands)	Amount
Balance at January 2, 2016	$	48,207
Additions based on tax positions related to the current year	2,573
Additions based on tax positions of prior years	530
Reduction for tax positions of prior years	(1,824		)
Reduction as a result of lapse of applicable statute of limitations	(1,863		)
Balance at December 31, 2016	47,623
Additions based on tax positions related to the current year	471
Additions based on tax positions of prior years	11
Reductions for tax positions of prior years	(1,226		)
Reduction as a result of lapse of applicable statute of limitations	(2,047		)
Balance at December 30, 2017	44,832
Additions based on tax positions related to the current year	389
Additions based on tax positions of prior years	19
Reductions for tax positions of prior years	(5		)
Reduction as a result of lapse of applicable statute of limitations	(1,235		)
Balance at December 29, 2018	$	44,000