Income Taxes	9 Months Ended
Oct. 02, 2011
Income Taxes [Abstract]
Income Taxes	J. INCOME TAXES During the third quarter ended October 2, 2011, the Company performed its quarterly assessment of its net deferred tax assets. Under ASC 740, "Income Taxes" ("ASC 740"), companies are required to assess whether valuation allowances should be established against their deferred tax assets based on the consideration of all available evidence using a "more likely than not" standard. In making such judgments, significant weight is given to evidence that can be objectively verified. In evaluating all of the positive and negative evidence in determining that a valuation allowance was required, pursuant to ASC 740, the Company evaluated future reversals of existing taxable temporary differences, future taxable income exclusive of reversing temporary differences and carryforwards, taxable income in prior carryback years, if applicable, and tax planning strategies, and compared the likelihood of these sources of income in light of the recent pre-tax losses and determined that it is more likely than not that the Company will not be able to realize its net deferred tax assets in the future. A cumulative pre-tax loss is given considerably more weight than projections of future income, and a recent historical cumulative loss is considered a significant factor that is difficult to overcome. The Company has a three-year cumulative pre-tax loss. Under ASC 740, companies are required to apply their estimated full-year tax rate on a year-to-date basis in each interim period. Under ASC 740, companies should not apply the estimated full-year tax rate to interim financial results if the estimated full-year tax rate is not reliably predictable. In this situation, the interim tax rate should be based on the actual year-to-date results. Based on the Company's current projections, a small change in pre-tax earnings would result in a material change in the estimated annual effective rate, producing significant variations in the customary relationship between income tax expense and pre-tax accounting income in interim periods. As such, the Company recorded a tax expense for the third quarter of 2011 based on the actual year-to-date results, in accordance with ASC 740. For the 12 and 40 weeks ended October 2, 2011, the Company has recorded an income tax expense on income from continuing operations of $0.2 million and less than $0.1 million, respectively, compared to a tax benefit of $0.6 million and $0.7 million in the comparable prior-year periods, respectively. The change in the effective tax rate from fiscal 2010 to fiscal 2011 is the result of fluctuations in pre-tax net loss and the related rate impacts of federal tax credits, as well as changes in the fiscal 2011 valuation allowance. Additionally, there was no income tax benefit related to discontinued operations for the third quarter of 2011, compared to an income tax benefit of less than $0.1 million in the prior-year period. The Company estimates that its tax credits, which are primarily the FICA (Social Security and Medicare taxes) tip credits and the WOTC (Work Opportunity Tax Credit), are $5.1 million through the third quarter of 2011 and are largely offset by a full valuation allowance. The FICA tip credit is a non-refundable federal income tax credit available to offset a portion of employer's FICA tax paid on employee cash tips. WOTC is available for wages paid by employers who hire individuals from certain targeted groups of hard-to-employ individuals.

J. INCOME TAXES

During the third quarter ended October 2, 2011, the Company performed its quarterly assessment of its net deferred tax assets. Under ASC 740, "Income Taxes" ("ASC 740"), companies are required to assess whether valuation allowances should be established against their deferred tax assets based on the consideration of all available evidence using a "more likely than not" standard. In making such judgments, significant weight is given to evidence that can be objectively verified. In evaluating all of the positive and negative evidence in determining that a valuation allowance was required, pursuant to ASC 740, the Company evaluated future reversals of existing taxable temporary differences, future taxable income exclusive of reversing temporary differences and carryforwards, taxable income in prior carryback years, if applicable, and tax planning strategies, and compared the likelihood of these sources of income in light of the recent pre-tax losses and determined that it is more likely than not that the Company will not be able to realize its net deferred tax assets in the future. A cumulative pre-tax loss is given considerably more weight than projections of future income, and a recent historical cumulative loss is considered a significant factor that is difficult to overcome. The Company has a three-year cumulative pre-tax loss.

Under ASC 740, companies are required to apply their estimated full-year tax rate on a year-to-date basis in each interim period. Under ASC 740, companies should not apply the estimated full-year tax rate to interim financial results if the estimated full-year tax rate is not reliably predictable. In this situation, the interim tax rate should be based on the actual year-to-date results. Based on the Company's current projections, a small change in pre-tax earnings would result in a material change in the estimated annual effective rate, producing significant variations in the customary relationship between income tax expense and pre-tax accounting income in interim periods. As such, the Company recorded a tax expense for the third quarter of 2011 based on the actual year-to-date results, in accordance with ASC 740.

For the 12 and 40 weeks ended October 2, 2011, the Company has recorded an income tax expense on income from continuing operations of $0.2 million and less than $0.1 million, respectively, compared to a tax benefit of $0.6 million and $0.7 million in the comparable prior-year periods, respectively. The change in the effective tax rate from fiscal 2010 to fiscal 2011 is the result of fluctuations in pre-tax net loss and the related rate impacts of federal tax credits, as well as changes in the fiscal 2011 valuation allowance. Additionally, there was no income tax benefit related to discontinued operations for the third quarter of 2011, compared to an income tax benefit of less than $0.1 million in the prior-year period. The Company estimates that its tax credits, which are primarily the FICA (Social Security and Medicare taxes) tip credits and the WOTC (Work Opportunity Tax Credit), are $5.1 million through the third quarter of 2011 and are largely offset by a full valuation allowance. The FICA tip credit is a non-refundable federal income tax credit available to offset a portion of employer's FICA tax paid on employee cash tips. WOTC is available for wages paid by employers who hire individuals from certain targeted groups of hard-to-employ individuals.