Valuation and Qualifying Accounts (Notes)

12 Months Ended

Dec. 31, 2016

Schedule II - Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

SCHEDULE II—VALUATION AND QUALIFYING ACCOUNTS

Description	Balance at Beginning of Period			Additions				Deductions				Balance at End of Period
	(In thousands)
Year ended December 31, 2016
Allowance for doubtful accounts	$	(265	)	$	(191	)	(1)	$	188		(2)	$	(268	)
Reserve for product sales returns	$	(1,333	)	$	(1,864	)	(3)	$	1,839		(4)	$	(1,358	)
Deferred tax valuation allowance	$	6,209		$	—			$	(185	)	(6)	$	6,024
Year ended January 2, 2016
Allowance for doubtful accounts	$	(247	)	$	(174	)	(1)	$	156		(2)	$	(265	)
Reserve for product sales returns	(1,169		)	$	(1,833	)	(3)	$	1,669		(4)	$	(1,333	)
Deferred tax valuation allowance	$	6,807		$	143			$	(741	)		$	6,209
Year ended January 3, 2015
Allowance for doubtful accounts	$	(243	)	$	(307	)	(1)	$	303		(2)	$	(247	)
Reserve for product sales returns	$	(1,570	)	$	(1,637	)	(3)	$	2,038		(4)	$	(1,169	)
Deferred tax valuation allowance	$	3,884		$	2,923		(5)	$	—		(6)	$	6,807

(1) Allowance for doubtful accounts are charged to expenses.

(2) Represents uncollectible accounts written off against the allowance for doubtful accounts.

(3) Represents allowance for sales returns estimated at the time revenue is recognized primarily based on historical returns rates and is charged as a reduction to revenue.

(4) Represents allowance for sales returns realized.

(5) Represents additional valuation allowance against California enterprise zone tax credits for deferred tax allowance of $1.1 million plus additional valuation allowance against Canadian deferred tax assets of $0.8 million.

(6) Represents reduction of state valuation allowance against tax credits.