Annual report pursuant to Section 13 and 15(d)

Income Taxes (Details)

v2.4.1.9
Income Taxes (Details) (USD $)
3 Months Ended 12 Months Ended
Sep. 27, 2014
Jun. 28, 2014
Mar. 29, 2014
Dec. 28, 2013
Sep. 28, 2013
Jun. 29, 2013
Mar. 30, 2013
Jan. 03, 2015
Dec. 28, 2013
Operating Loss Carryforwards [Line Items]                  
Document Fiscal Year Focus               2013  
Number of previous periods of cumulative income before infrequent and unusual items               3 years  
Noncash reversal of valuation allowance                 $ 2,150,000arci_DeferredIncomeTaxAssetValuationAllowanceNoncashReversal
Non-cash reversal of deferred tax assets               0us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount 2,150,000us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
Operating loss carryforward utilized                 372,000arci_DeferredTaxAssetOperatingLossCarryforwardUtilized
Provision for income taxes                  
Federal               852,000us-gaap_CurrentFederalTaxExpenseBenefit 123,000us-gaap_CurrentFederalTaxExpenseBenefit
State               146,000us-gaap_CurrentStateAndLocalTaxExpenseBenefit 107,000us-gaap_CurrentStateAndLocalTaxExpenseBenefit
Foreign               29,000us-gaap_CurrentForeignTaxExpenseBenefit (71,000)us-gaap_CurrentForeignTaxExpenseBenefit
Current tax expense               1,027,000us-gaap_CurrentIncomeTaxExpenseBenefit 159,000us-gaap_CurrentIncomeTaxExpenseBenefit
Deferred tax expense — domestic               (318,000)arci_DeferredDomesticIncomeTaxExpenseBenefit (1,569,000)arci_DeferredDomesticIncomeTaxExpenseBenefit
Deferred tax expense — foreign               5,000us-gaap_DeferredForeignIncomeTaxExpenseBenefit 2,000us-gaap_DeferredForeignIncomeTaxExpenseBenefit
Provision for income taxes 145,000us-gaap_IncomeTaxExpenseBenefit 302,000us-gaap_IncomeTaxExpenseBenefit 529,000us-gaap_IncomeTaxExpenseBenefit (1,780,000)us-gaap_IncomeTaxExpenseBenefit 227,000us-gaap_IncomeTaxExpenseBenefit 145,000us-gaap_IncomeTaxExpenseBenefit 0us-gaap_IncomeTaxExpenseBenefit 714,000us-gaap_IncomeTaxExpenseBenefit (1,408,000)us-gaap_IncomeTaxExpenseBenefit
Reconciliation of provision for income taxes with federal statutory rate                  
Income tax expense at statutory rate               512,000us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate 1,000,000us-gaap_IncomeTaxReconciliationIncomeTaxExpenseBenefitAtFederalStatutoryIncomeTaxRate
Portion attributable to noncontrolling interest at statutory rate               (8,000)arci_IncomeTaxReconciliationPortionAttributabletoNonControllingInterest (107,000)arci_IncomeTaxReconciliationPortionAttributabletoNonControllingInterest
State tax expense, net of federal tax effect               69,000us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes 188,000us-gaap_IncomeTaxReconciliationStateAndLocalIncomeTaxes
Permanent differences               175,000us-gaap_IncomeTaxReconciliationNondeductibleExpense 61,000us-gaap_IncomeTaxReconciliationNondeductibleExpense
Change in valuation allowance               (11,000)us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance (372,000)us-gaap_IncomeTaxReconciliationChangeInDeferredTaxAssetsValuationAllowance
Recognition of tax effect for the cumulative undistributed earnings from Canada               (44,000)arci_IncomeTaxReconciliationForeignEarningsPermanentlyReinvested (54,000)arci_IncomeTaxReconciliationForeignEarningsPermanentlyReinvested
Reversal of deferred tax asset valuation allowance               0arci_IncomeTaxReconciliationReversalOfDeferredTaxAssetsValuationAllowance  
Adjustment of deferred tax assets               7,000arci_IncomeTaxReconciliationDeferredTaxAssets (1,000)arci_IncomeTaxReconciliationDeferredTaxAssets
Foreign income tax payable true-up               0arci_IncomeTaxReconciliationForeignIncomeTaxPayableTrueUp (4,000)arci_IncomeTaxReconciliationForeignIncomeTaxPayableTrueUp
Other               14,000us-gaap_IncomeTaxReconciliationOtherAdjustments 31,000us-gaap_IncomeTaxReconciliationOtherAdjustments
Provision for income taxes at effective tax rate 145,000us-gaap_IncomeTaxExpenseBenefit 302,000us-gaap_IncomeTaxExpenseBenefit 529,000us-gaap_IncomeTaxExpenseBenefit (1,780,000)us-gaap_IncomeTaxExpenseBenefit 227,000us-gaap_IncomeTaxExpenseBenefit 145,000us-gaap_IncomeTaxExpenseBenefit 0us-gaap_IncomeTaxExpenseBenefit 714,000us-gaap_IncomeTaxExpenseBenefit (1,408,000)us-gaap_IncomeTaxExpenseBenefit
Income before income taxes and noncontrolling interest                  
United States               1,411,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic 2,291,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesDomestic
Canada               98,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign (237,000)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesForeign
Income (loss) before income taxes and noncontrolling interest 392,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 645,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1,394,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 504,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1,173,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 539,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments (162,000)us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 1,509,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments 2,054,000us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesMinorityInterestAndIncomeLossFromEquityMethodInvestments
Deferred tax assets:                  
Net operating loss carryforwards       317,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwards       309,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwards 317,000us-gaap_DeferredTaxAssetsOperatingLossCarryforwards
Federal and state tax credits       199,000arci_DeferredTaxAssetsFederalAndStateTaxCredit       242,000arci_DeferredTaxAssetsFederalAndStateTaxCredit 199,000arci_DeferredTaxAssetsFederalAndStateTaxCredit
Reserves       210,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves       246,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves 210,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsReserves
Accrued expenses       1,327,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities       1,749,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities 1,327,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilities
Share-based compensation       307,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPostretirementBenefits       348,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPostretirementBenefits 307,000us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefitsPostretirementBenefits
Deferred gain       142,000us-gaap_DeferredTaxAssetsDeferredGainOnSaleLeasebackTransaction       0us-gaap_DeferredTaxAssetsDeferredGainOnSaleLeasebackTransaction 142,000us-gaap_DeferredTaxAssetsDeferredGainOnSaleLeasebackTransaction
Property and equipment       21,000us-gaap_DeferredTaxAssetsInvestments       14,000us-gaap_DeferredTaxAssetsInvestments 21,000us-gaap_DeferredTaxAssetsInvestments
Property and equipment       0us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment       25,000us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment 0us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment
Total deferred tax assets       2,523,000us-gaap_DeferredTaxAssetsGross       2,933,000us-gaap_DeferredTaxAssetsGross 2,523,000us-gaap_DeferredTaxAssetsGross
Deferred Tax Liabilities:                  
Investments       (1,211,000)us-gaap_DeferredTaxLiabilitiesInvestments       (1,315,000)us-gaap_DeferredTaxLiabilitiesInvestments (1,211,000)us-gaap_DeferredTaxLiabilitiesInvestments
Prepaid expenses       (148,000)us-gaap_DeferredTaxLiabilitiesPrepaidExpenses       (142,000)us-gaap_DeferredTaxLiabilitiesPrepaidExpenses (148,000)us-gaap_DeferredTaxLiabilitiesPrepaidExpenses
Property and equipment       (29,000)us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment       (38,000)us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment (29,000)us-gaap_DeferredTaxLiabilitiesPropertyPlantAndEquipment
Total deferred tax liabilities       1,388,000us-gaap_DeferredIncomeTaxLiabilities       1,495,000us-gaap_DeferredIncomeTaxLiabilities 1,388,000us-gaap_DeferredIncomeTaxLiabilities
Valuation allowance       (613,000)us-gaap_DeferredTaxAssetsValuationAllowance       (604,000)us-gaap_DeferredTaxAssetsValuationAllowance (613,000)us-gaap_DeferredTaxAssetsValuationAllowance
Net deferred tax liabilities       (522,000)us-gaap_DeferredTaxLiabilities       (834,000)us-gaap_DeferredTaxLiabilities (522,000)us-gaap_DeferredTaxLiabilities
Percentage of likelihood of realization that the tax position must exceed in order for the amount to be recognized               50.00%arci_TaxBenefitsRecognitionBasisForUncertainTaxPositionLikelihoodRealizationGreaterThanPercentage  
US                  
Operating Loss Carryforwards [Line Items]                  
Non-cash reversal of deferred tax assets                 2,522us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
/ us-gaap_IncomeTaxAuthorityAxis
= us-gaap_DomesticCountryMember
Provision for income taxes                  
Provision for income taxes                 1,114us-gaap_IncomeTaxExpenseBenefit
/ us-gaap_IncomeTaxAuthorityAxis
= us-gaap_DomesticCountryMember
Reconciliation of provision for income taxes with federal statutory rate                  
Provision for income taxes at effective tax rate                 $ 1,114us-gaap_IncomeTaxExpenseBenefit
/ us-gaap_IncomeTaxAuthorityAxis
= us-gaap_DomesticCountryMember