Income Taxes (Tables)

12 Months Ended

Dec. 29, 2013

Income Tax Disclosure [Abstract]

Provision for income taxes

The following table presents the U.S. and foreign components of consolidated income (loss) before income taxes and the provision for (benefit from) income taxes (in thousands):

	Fiscal Years
	2013			2012			2011
Income (loss) before income taxes:
U.S.	$	(11,888	)	$	(12,444	)	$	(7,569	)
Foreign	67			148			25
Income (loss) before income taxes	$	(11,821	)	$	(12,296	)	$	(7,544	)
Provision for (benefit from) income taxes:
Current:
Federal	$	58		$	—		$	—
State	1			2			2
Foreign	83			51			66
Subtotal	142			53			68
Deferred:
Federal	225			(55		)	—
State	48			(9		)	—
Foreign	40			29			(18		)
Subtotal	313			(35		)	(18		)
Provision for (benefit from) income taxes	$	455		$	18		$	50

Net deferred tax assets and liabilities

Deferred tax balances are comprised of the following (in thousands):

	December 29, 2013			December 30, 2012
Deferred tax assets:
Net operating losses	$	38,594		$	36,137
Capital losses	4,530			2,205
Accruals and reserves	2,848			2,683
Credits carryforward	5,433			5,024
Unrealized loss on marketable securities	—			3,088
Depreciation and amortization	10,590			9,558
Stock-based compensation	1,583			1,344
Other	—			273
	63,578			60,312
Valuation allowances	(63,528		)	(60,223		)
Deferred tax asset	$	50		$	89
Deferred tax liability	—			—

Reconciliation of provision for income taxes at U.S federal income tax rate to the provision for income taxes per the financial statements

A rate reconciliation between income tax provisions at the U.S. federal statutory rate and the effective rate reflected in the consolidated statements of operations is as follows:

	Fiscal Years
	2013			2012			2011
Income tax expense/(benefit) at statutory rate	$	(4,019	)	$	(4,180	)	$	(2,565	)
State taxes	1			2			2
Stock compensation and other permanent differences	316			342			192
Foreign taxes	101			30			41
Benefit allocated from other comprehensive income (loss)	273			(65		)	—
Future benefit of deferred tax assets not recognized	3,783			3,889			2,380
Provision for income taxes	$	455		$	18		$	50

Reconciliation of beginning and ending amount of unrecognized tax benefits

A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows (in thousands):

	December 29, 2013		December 30, 2012		January 1, 2012
Beginning balance of unrecognized tax benefits	$	79	$	77	$	73
Gross increases for tax positions of current year	—		2		4
Ending balance of unrecognized tax benefits	$	79	$	79	$	77