INCOME TAXES

6 Months Ended

Jul. 01, 2012

Income Tax Disclosure [Abstract]

Income Taxes

INCOME TAXES

On a quarterly basis, we record our income tax expense or benefit based on our year-to-date results and expected remaining year-to-date operations.

We recorded an income tax provision of $0.04 million and $0.3 million for the three and six months ended July 1, 2012, respectively. We recorded a $0.3 million income tax expense and a $0.1 million income tax benefit for the three and six months ended July 3, 2011, respectively. The net tax provision for the three and six months ended July 1, 2012 is the result of the mix of profits earned by us, in tax jurisdictions with a broad range of income tax rates. The $0.1 million tax benefit for the six months ended July 3, 2011 includes a $0.4 million tax benefit related to the release of uncertain tax benefits due to a lapse of the statute of limitations.