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Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Dec. 30, 2012	Mar. 08, 2013	Jun. 24, 2012
Document And Entity Information
Entity Registrant Name	KRATOS DEFENSE & SECURITY SOLUTIONS, INC.
Entity Central Index Key	0001069258
Current Fiscal Year End Date	--12-30
Entity Filer Category	Accelerated Filer
Document Type	10-K
Document Period End Date	Dec. 30, 2012
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	FY
Amendment Flag	false
Entity Current Reporting Status	Yes
Entity Common Stock, Shares Outstanding		56,646,430
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Public Float			$ 232.0

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Millions	Dec. 30, 2012	Dec. 25, 2011
Current assets:
Cash and cash equivalents	$ 49.0	$ 69.6
Restricted cash	5.5	1.1
Accounts receivable, net	271.9	245.3
Inventoried costs	94.3	76.6
Income taxes receivable	3.7	2.9
Prepaid expenses	17.4	12.7
Other current assets	7.0	3.1
Other current assets of discontinued operations	6.6	9.7
Total current assets	455.4	421.0
Property, plant and equipment, net	85.6	72.5
Goodwill	596.5	571.6
Intangible assets, net	106.1	124.6
Other assets	39.6	23.9
Other assets of discontinued operations	0.8	2.4
Total assets	1,284.0	1,216.0
Current liabilities:
Accounts payable	83.6	48.8
Accrued expenses	46.4	50.7
Accrued compensation	47.8	39.8
Accrued interest	6.3	5.1
Billings in excess of costs and earnings on uncompleted contracts	43.7	36.2
Deferred income tax liability	28.9	8.5
Other current liabilities	15.9	16.8
Current portion of long-term debt	1.0	1.0
Current portion of capital lease obligations	0.5	0.6
Current liabilities of discontinued operations	4.9	6.3
Total current liabilities	279.0	213.8
Long-term debt principal, net of current portion	629.7	630.8
Long-term debt premium	18.7	22.8
Capital lease obligations, net of current portion	0.4	0.7
Deferred income tax liability	0.0	2.5
Other long-term liabilities	31.8	32.3
Long-term liabilities of discontinued operations	0.3	0.5
Total liabilities	959.9	903.4
Commitments and contingencies
Stockholders’ equity:
Preferred stock, $0.001 par value, 5,000,000 authorized, 0 shares outstanding at December 25, 2011 and December 30, 2012	0.0	0.0
Common stock, $0.001 par value, 195,000,000 shares authorized; 34,395,895 and 56,613,024 shares issued and outstanding at December 25, 2011 and December 30, 2012, respectively	0.0	0.0
Additional paid-in capital	847.1	720.6
Accumulated other comprehensive loss	(0.8)	(0.2)
Accumulated deficit	(522.2)	(407.8)
Total stockholders' equity	324.1	312.6
Total liabilities and stockholders’ equity	$ 1,284.0	$ 1,216.0

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 30, 2012	Dec. 25, 2011
Preferred Stock:
Shares authorized	5,000,000	5,000,000
Par value	$ 0.001	$ 0.001
Shares outstanding	0	0
Common Stock:
Par value	$ 0.001	$ 0.001
Shares authorized	195,000,000	195,000,000
Shares issued	56,613,024	34,395,895
Shares outstanding	56,613,024	34,395,895

CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE INCOME (LOSS) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Service revenues	$ 450.0	$ 351.0	$ 284.8
Product sales	519.2	362.9	123.7
Total revenues	969.2	713.9	408.5
Cost of service revenues	350.8	260.7	221.2
Cost of product sales	361.2	262.0	103.0
Total costs	712.0	522.7	324.2
Gross profit	257.2	191.2	84.3
Selling, general and administrative expenses	193.1	140.6	57.3
Merger and acquisition related items	(2.7)	12.5	3.1
Research and development expenses	17.8	8.6	2.2
Impairment of goodwill and intangible assets	96.6	0.0	0.0
Unused office space and other	2.1	0.0	(1.4)
Operating income (loss) from continuing operations	(49.7)	29.5	23.1
Other income (expense):
Interest expense, net	(66.1)	(51.1)	(22.3)
Other income, net	1.3	0.0	1.1
Total other expense, net	(64.8)	(51.1)	(21.2)
Income (loss) from continuing operations before income taxes	(114.5)	(21.6)	1.9
Provision (benefit) for income taxes from continuing operations	(1.6)	1.9	(12.7)
Income (loss) from continuing operations	(112.9)	(23.5)	14.6
Loss from discontinued operations	(1.5)	(0.7)	(0.1)
Net income (loss)	$ (114.4)	$ (24.2)	$ 14.5
Basic income (loss) per common share:
Net income (loss) from continuing operations (in dollars per share)	$ (2.41)	$ (0.86)	$ 0.88
Net loss from discontinued operations (in dollars per share)	(0.03)	(0.02)	(0.01)
Net income (loss) per common share (in dollars per share)	(2.44)	(0.88)	0.87
Diluted income (loss) per common share:
Net income (loss) from continuing operations (in dollars per share)	(2.41)	(0.86)	0.87
Net income (loss) from discontinued operations (in dollars per share)	(0.03)	(0.02)	(0.01)
Net income (loss) per common share (in dollars per share)	$ (2.44)	$ (0.88)	$ 0.86
Weighted average common shares outstanding:
Basic (in shares)	46.9	27.4	16.6
Diluted (in shares)	46.9	27.4	16.9
Comprehensive Income (Loss)
Net income (loss) from above	$ (114.4)	$ (24.2)	$ 14.5
Other comprehensive income:
Change in cumulative translation adjustment	(0.4)	0.1	0.0
Post retirement benefit reserve adjustment net of tax expense	(0.2)	(0.3)	0.0
Other comprehensive income (loss), net of tax	(0.6)	(0.2)	0.0
Comprehensive income (loss)	$ (115.0)	$ (24.4)	$ 14.5

Consolidated Statements of Stockholders' Equity - USD ($) $ in Millions	Total	Preferred Stock	Common Stock	Additional Paid-in Capital	Accumulated Other Comprehensive Loss	Accumulated Deficit
Preferred stock, balance at Dec. 27, 2009		0
Common stock, balance at Dec. 27, 2009			15,800,000
Balance at Dec. 27, 2009	$ 124.9	$ 0.0	$ 0.0	$ 523.0	$ 0.0	$ (398.1)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for employee stock purchase plan, options and warrants (shares)			300,000
Issuance of common stock for employee stock purchase plan, options and warrants	1.7			1.7
Issuance of common stock for cash (shares)			2,500,000
Issuance of common stock for cash	24.7			24.7
Fair value of options assumed for acquisitions	1.7			1.7
Stock-based compensation	1.9			1.9
Conversion of convertible notes (shares)			0
Conversion of convertible notes	0.5			0.5
Net income (loss)	14.5					14.5
Preferred stock, balance at Dec. 26, 2010		0
Common stock, balance at Dec. 26, 2010			18,600,000
Balance at Dec. 26, 2010	169.9	$ 0.0	$ 0.0	553.5	0.0	(383.6)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for employee stock purchase plan, options and warrants (shares)			400,000
Issuance of common stock for employee stock purchase plan, options and warrants	2.0			2.0
Issuance of common stock for cash (shares)			4,900,000
Issuance of common stock for cash	61.1			61.1
Fair value of options assumed for acquisitions	1.9			1.9
Issuance of common stock for acquisitions (in shares)			10,400,000
Issuance of common stock for acquisitions	109.7			109.7
Stock-based compensation	3.3			3.3
Conversion of convertible notes (shares)			100,000
Conversion of convertible notes	0.0			0.0
Common stock repurchased (in shares)			(2,000,000)
Common stock repurchased	(10.9)			(10.9)
Net income (loss)	(24.2)					(24.2)
Other comprehensive loss, net of tax	$ (0.2)				(0.2)
Preferred stock, balance at Dec. 25, 2011	0	0
Common stock, balance at Dec. 25, 2011	34,395,895		32,400,000
Balance at Dec. 25, 2011	$ 312.6	$ 0.0	$ 0.0	720.6	(0.2)	(407.8)
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Issuance of common stock for employee stock purchase plan, options and warrants (shares)			200,000
Issuance of common stock for employee stock purchase plan, options and warrants	0.0			0.0
Issuance of common stock for cash (shares)			20,000,000
Issuance of common stock for cash	97.0			97.0
Issuance of common stock for acquisitions (in shares)			4,000,000
Issuance of common stock for acquisitions	23.8			23.8
Stock-based compensation	6.6			6.6
Common stock repurchased for employee stock purchase plan	(0.7)			(0.7)
Restricted stock units traded for taxes	(0.2)			(0.2)
Net income (loss)	(114.4)					(114.4)
Other comprehensive loss, net of tax	$ (0.6)				(0.6)
Preferred stock, balance at Dec. 30, 2012	0	0
Common stock, balance at Dec. 30, 2012	56,613,024		56,600,000
Balance at Dec. 30, 2012	$ 324.1	$ 0.0	$ 0.0	$ 847.1	$ (0.8)	$ (522.2)

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Operating activities:
Net income (loss)	$ (114.4)	$ (24.2)	$ 14.5
Less: Loss from discontinued operations	(1.5)	(0.7)	(0.1)
Income (loss) from continuing operations	(112.9)	(23.5)	14.6
Adjustments to reconcile income (loss) from continuing operations to net cash provided by operating activities from continuing operations:
Depreciation and amortization	58.0	48.0	12.9
Deferred income taxes	(2.5)	(0.1)	(0.2)
Stock-based compensation	6.6	3.3	1.9
Mark to market on swaps	0.0	(0.3)	(1.0)
Goodwill and intangible assets impairment charge	96.6	0.0	0.0
Amortization of deferred financing costs	5.1	3.8	5.0
Amortization of premium on Senior Secured Notes	(4.2)	(2.8)	0.0
Provision for doubtful accounts	0.4	1.8	0.4
Change in accrual for excess facilities	1.8	0.0	(1.4)
Changes in assets and liabilities, net of acquisitions:
Accounts receivable	2.8	(14.4)	2.9
Inventoried costs	(5.2)	4.3	2.9
Prepaid expenses	(1.7)	1.4	(2.9)
Other assets	(0.2)	1.3	3.2
Accounts payable	25.6	(15.8)	8.7
Accrued expenses	(10.3)	1.0	(10.0)
Accrued compensation	4.3	(3.8)	3.4
Accrued interest	1.2	3.1	0.6
Billings in excess of costs and earnings on uncompleted contracts	(5.0)	(1.8)	3.2
Income tax receivable and payable	(0.7)	(0.2)	(0.3)
Other liabilities	(7.4)	(0.1)	(15.6)
Net cash provided by operating activities from continuing operations	52.3	5.2	28.3
Investing activities:
Cash paid for acquisitions, net of cash acquired	(149.4)	(391.1)	(206.9)
Proceeds from the disposition of discontinued operations	0.3	0.0	0.1
Cash transferred from (to) restricted cash	0.6	3.0	(0.1)
Capital expenditures	(16.6)	(7.5)	(2.3)
Net cash used in investing activities from continuing operations	(165.1)	(395.6)	(209.2)
Financing activities:
Proceeds from the issuance of long-term debt, net of issuance costs	0.0	425.7	225.0
Proceeds from the issuance of common stock, net of issuance costs	97.0	61.1	24.7
Borrowing under credit facility	50.0	0.0	61.9
Repayments under credit facility	(51.0)	(2.7)	(119.6)
Purchase of treasury stock	0.0	(10.9)	0.0
Cash paid for contingent acquisition consideration	(2.5)	0.0	0.0
Debt issuance costs	(1.2)	(22.1)	(11.0)
Proceeds from exercise of restricted stock units, employee stock options, and employee stock purchase plan	0.0	2.0	1.7
Other	(1.4)	(0.7)	(0.8)
Net cash provided by financing activities from continuing operations	90.9	452.4	181.9
Net cash flows of continuing operations	(21.9)	62.0	1.0
Net operating cash flows of discontinued operations	1.3	(2.7)	(0.1)
Effect of exchange rate changes on cash and cash equivalents	0.0	(0.5)	0.0
Net increase (decrease) in cash and cash equivalents	(20.6)	58.8	0.9
Cash and cash equivalents at beginning of year	69.6	10.8	9.9
Cash and cash equivalents at end of year	49.0	69.6	10.8
Supplemental disclosure of cash flow information:
Cash paid during the year for interest	64.0	46.2	15.4
Net cash paid during the year for income taxes	2.7	1.5	0.9
Non-cash investing and financing activities:
Common stock and stock options issued for acquisitions	23.8	111.6	24.7
Liability for contingent cash consideration	2.1	1.8	5.8
Supplemental disclosures of non-cash investing and financing transactions:
Fair value of assets acquired in acquisitions	218.3	731.3	304.9
Liabilities assumed in acquisitions	$ 35.2	$ 197.2	$ 87.6

Organization and Summary of Significant Accounting Policies

12 Months Ended

Dec. 30, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Organization and Summary of Significant Accounting Policies


(a)	Description of Business

Kratos Defense & Security Solutions, Inc. (“Kratos” or the “Company”) is a specialized security technology business providing mission critical products, services and solutions for domestic and international customers, with its principal customers being agencies of the U.S. Government. Kratos' core capabilities are sophisticated engineering, manufacturing and system integration offerings for national security platforms and programs. Its principal products and services are related to, but are not limited to: electronic attack and electronic warfare platforms; tactical missile systems; strategic deterrence systems; Command, Control, Communications, Computing, Combat Systems, Intelligence, Surveillance and Reconnaissance (“C5ISR”); related cybersecurity, cyberwarfare, information assurance and situational awareness solutions; satellite communication systems and radio frequency interference detection and prevention; weapons systems lifecycle support and sustainment; military weapon range operations and technical services; missile, rocket and weapons system testing and evaluation; missile and rocket mission launch services, primarily for ballistic missile defense; public safety, critical infrastructure security and surveillance systems; modeling and simulation; unmanned aerial vehicle systems; and advanced network engineering and information technology (“IT”) services.

The Company conducts most of its business with the U.S. Government (which includes foreign military sales) and performs work as the prime contractor, subcontractor, or preferred supplier. The Company also conducts business with local, state, and foreign governments and domestic and international commercial customers.

The Company operates in two principal business segments: Kratos Government Solutions (“KGS”) and Public Safety & Security (“PSS”). The Company organizes its business segments based on the nature of the services offered. Transactions between segments are generally negotiated and accounted for under terms and conditions similar to other government and commercial contracts, and these intercompany transactions are eliminated in consolidation. The financial statements in this Annual Report on Form 10-K (this “Annual Report”) are presented in a manner consistent with the Company's operating structure. For additional information regarding the Company's operating segments, see Note 14 of the Notes to the Consolidated Financial Statements.


b)	Principles of Consolidation and Basis of Presentation

The Consolidated Financial Statements include the accounts of Kratos and its wholly-owned subsidiaries, for which all intercompany transactions have been eliminated in consolidation. Kratos and its subsidiaries are collectively referred to herein as the “Company” or "Kratos."

In June 2012, the Company committed to a plan to sell certain lines of business associated with antennas, satellite-cased products and fly-away terminals of the non-core businesses acquired in the Integral acquisition. In accordance with FASB ASC Topic 205, Presentation of Financial Statements (“Topic 205”), these businesses have been classified as held for sale and reported in discontinued operations in the accompanying Consolidated Financial Statements. See Note 9.

The Company has a 52/53 week fiscal year ending on the last Sunday of the calendar year, with interim fiscal periods ending on the last Sunday of each calendar quarter. There were 52 calendar weeks in the fiscal years ended on December 26, 2010 and December 25, 2011. There were 53 calendar weeks in the fiscal year ended December 30, 2012.


(d)	Reclassifications

Interest payable of approximately $5.1 million as of December 25, 2011, which was previously included within other current liabilities has been reclassified to accrued interest in the 2011 Consolidated Balance Sheet to conform with the presentation in the December 30, 2012 Consolidated Financial Statements. Accrued interest of approximately $0.6 million was reclassified out of accrued expenses and shown as a discrete line item in the 2010 Consolidated Statement of Cash Flows. In addition, reclassifications were made to the 2010 Consolidated Statement of Cash Flows to present the change in the accrual for excess facilities of approximately $1.4 million as a discrete line item and to correct a misclassification of deferred income taxes.


(e)	Use of Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities, the disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Such estimates include revenue recognition, allowance for doubtful accounts, warranties, inventory valuation, valuation of long-lived assets including identifiable intangibles and goodwill, accounting for income taxes including the related valuation allowance on the deferred tax asset and uncertain tax positions, contingencies and litigation, contingent acquisition consideration, stock-based compensation and business combination purchase price allocations. In the future, the Company may realize actual results that differ from the current reported estimates and if the estimates that the Company has used change in the future, such changes could have a material impact on the Company's consolidated financial position, results of operations and cash flows.


(f)	Revenue Recognition

The Company generates its revenue from three different types of contractual arrangements: cost-plus-fee contracts, time-and-materials contracts, and fixed-price contracts. Revenue on cost-plus-fee contracts is recognized to the extent of allowable costs incurred plus an estimate of the applicable fees earned. The Company considers fees under cost-plus-fee contracts to be earned in proportion to the allowable costs incurred in performance of the contract and recognizes the relevant portion of the expected fee to be awarded by the customer at the time such fee can be reasonably estimated, based on factors such as its prior award experience and communications with the customer regarding performance, including any interim performance evaluations rendered by the customer. Revenue on time-and-materials contracts is recognized to the extent of billable rates times hours delivered for services provided, to the extent of material cost for products delivered to customers, and to the extent of expenses incurred on behalf of the customers.

The Company has three basic categories of fixed price contracts: fixed unit price, fixed price-level of effort, and fixed price-completion. Revenue recognition methods on fixed-price contracts will vary depending on the nature of the work and the contract terms. Revenues on fixed-price service contracts are recorded as work is performed in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Code (“ASC”) Topic 605, Revenue Recognition (“Topic 605”), specifically Topic 605-10-S99, which generally requires revenue to be deferred until all of the following have occurred: (1) there is a contract in place, (2) delivery has occurred, (3) the price is fixed or determinable, and (4) collectability is reasonably assured. Revenues on fixed-price contracts that require delivery of specific items may be recorded based on a price per unit as units are delivered. Revenue for fixed price contracts in which the Company is paid a specific amount to provide services for a stated period of time is recognized ratably over the service period.

On a portion of the fixed price-completion contracts, revenue is recognized in accordance with Topic 605 using the percentage-of-completion method based on the ratio of total costs incurred to date compared to estimated total costs to complete the contract. Estimates of costs to complete include material, direct labor, overhead, and allowable indirect expenses for government contracts. These cost estimates are reviewed and, if necessary, revised monthly on a contract-by-contract basis. If, as a result of this review, management determines that a loss on a contract is probable, then the full amount of estimated loss is charged to operations in the period it is determined that it is probable a loss will be realized from the full performance of the contract. As of December 25, 2011 and December 30, 2012, the provisions for losses on contracts were $3.5 million and $4.2 million, respectively.

In certain instances, when the Company's customers have requested that it commence work prior to receipt of the contract award and funding and it has incurred costs related to that specific anticipated contract, and the Company believes recoverability of the costs is probable, it may defer those costs incurred until the associated contract has been awarded and funded by the customer.

In accounting for the Company's long-term contracts for production of products provided to the U.S. Government, the Company utilizes both cost-to-cost and units produced measures under the percentage-of-completion method of accounting under the provisions of Topic 605. Under the units produced measure of the percentage-of-completion method of accounting, sales are recognized as the units are accepted by the customer generally using sales values for units in accordance with the contract terms. The Company estimates profit as the difference between total estimated revenue and total estimated cost of a contract and recognizes that profit over the life of the contract based on units produced or as computed on the basis of the estimated final average unit costs plus profit. The Company classifies contract revenues as product sales or service revenues depending upon the predominant attributes of the relevant underlying contracts.

Significant management judgments and estimates, including but not limited to the estimated costs to complete projects, must be made and used in connection with the revenue recognized in any accounting period. A cancellation, schedule delay, or modification of a fixed-price contract which is accounted for using the percentage-of-completion method may adversely affect the Company's gross margins for the period in which the contract is modified or canceled. Under certain circumstances, a cancellation or negative modification could result in the Company having to reverse revenue that was recognized in a prior period, thus significantly reducing the amount of revenues recognized for the period in which the adjustment is made. Correspondingly, a positive modification may positively affect gross margins. In addition, a schedule delay or modifications can result in an increase in estimated cost to complete the project, which would also result in an impact to gross margins. Material differences may result in the amount and timing of the Company's revenue for any period if management made different judgments or utilized different estimates.

It is the Company's policy to review any arrangement containing software or software deliverables and services against the criteria contained in FASB ASC Topic 985, Software (“Topic 985”). Under the provisions of Topic 985, the Company reviews the contract value of software deliverables and services and determines allocations of the contract value based on vendor-specific objective evidence (“VSOE”) of fair value for each of the elements. All software arrangements requiring significant production, modification, or customization of the software are accounted for in conformity with Topic 605.

The Company's contracts may include the provision of more than one of its services (“multiple element arrangements”). In these situations, the Company applies the guidance of Topic 605. Accordingly, for applicable arrangements, revenue recognition includes the proper identification of separate units of accounting and the allocation of revenue across all elements based on relative fair values.

For multiple element arrangements that include hardware products containing software essential to the hardware products' functionality, undelivered software elements that relate to the hardware products' essential software, and undelivered non-software services, the Company allocates revenue to all deliverables based on their relative selling prices. In such circumstances, the Company uses a hierarchy to determine the selling price to be used for allocating revenue to deliverables: (i) VSOE, (ii) third-party evidence of selling price (“TPE”), and (iii) best estimate of the selling price (“ESP”).

VSOE generally exists only when the Company sells the deliverable separately and is the price actually charged by the Company for that deliverable. TPE is determined based on competitor prices for similar deliverables when sold separately. Generally, the Company's offerings contain significant differentiation such that comparable pricing of products with similar functionality cannot be obtained. Furthermore, the Company is unable to reliably determine what similar competitor products' selling prices are on a stand-alone basis. Therefore, the Company typically is unable to obtain TPE of selling price. ESP reflects the Company's best estimates of what the selling prices of elements would be if they were sold regularly on a stand-alone basis. The Company determines ESP for a product or service by considering multiple factors including, but not limited to major product groupings, geographies, market conditions, competitive landscape, internal costs, gross margin objectives and pricing practices. The determination of ESP is made through consultation with management, taking into consideration the Company's marketing strategy.

The Company accounts for multiple element arrangements that consist only of software or software-related products, including the sale of upgrades to previously sold software, in accordance with industry specific software accounting guidance. For such transactions, revenue on arrangements that include multiple elements is allocated to each element based on the relative fair value of each element, and fair value is determined by VSOE. If the Company cannot objectively determine the fair value of any undelivered element included in such multiple element arrangements, the Company defers revenue until all elements are delivered and services have been performed, or until fair value can objectively be determined for any remaining undelivered elements. Under certain of the Company's contractual arrangements, the Company may also recognize revenue for out-of-pocket expenses in accordance with Topic 605. Depending on the contractual arrangement, these expenses may be reimbursed with or without a fee.

Under certain of its contracts, the Company provides supplier procurement services and materials for its customers. The Company records revenue on these arrangements on a gross or net basis in accordance with Topic 605, depending on the specific circumstances of the arrangement. The Company considers the following criteria, among others, for recording revenue on a gross or net basis:


(1)	Whether the Company acts as a principal in the transaction;


(2)	Whether the Company takes title to the products;


(3)	Whether the Company assumes risks and rewards of ownership, such as risk of loss for collection, delivery or returns;


(4)	Whether the Company serves as an agent or broker, with compensation on a commission or fee basis; and


(5)	Whether the Company assumes the credit risk for the amount billed to the customer subsequent to delivery.

For federal contracts, the Company follows U.S. Government procurement and accounting standards in assessing the allowability and the allocability of costs to contracts. Due to the significance of the judgments and estimation processes, it is likely that materially different amounts could be recorded if different assumptions were used or if the underlying circumstances were to change. The Company closely monitors the consistent application of its critical accounting policies and compliance with contract accounting. Business operations personnel conduct periodic contract status and performance reviews. When adjustments in estimated contract revenues or costs are required, any significant changes from prior estimates are included in earnings in the current period. Also, regular and recurring evaluations of contract cost, scheduling and technical matters are performed by management personnel who are independent from the business operations personnel performing work under the contract. Costs incurred and allocated to contracts with the U.S. Government are scrutinized for compliance with regulatory standards by the Company's personnel, and are subject to audit by the Defense Contract Audit Agency.

From time to time, the Company may proceed with work based on client direction prior to the completion and signing of formal contract documents. The Company has a formal review process for approving any such work. Revenue associated with such work is recognized only when it can be reliably estimated and realization is probable. The Company bases its estimates on previous experiences with the client, communications with the client regarding funding status, and its knowledge of available funding for the contract or program. As of December 25, 2011 and December 30, 2012, approximately $7.8 million and $3.7 million, respectively, of the Company's unbilled accounts receivable balance were under an authorization to proceed or work order from its customers where a formal purchase order had not yet been received.

Costs incurred for shipping and handling are included in cost of product sales at the time the related revenue is recognized. Amounts billed to a customer for shipping and handling are reported as revenue.


(g)	Inventoried costs

Inventoried costs are stated at the lower of cost or market. Cost is determined using the average cost or first-in, first-out methods and the applicable method is applied consistently within an operating entity. Inventoried costs primarily relate to work in process under fixed-price contracts using costs as the basis of the percentage-of-completion calculation under the units produced method of revenue recognition. These costs represent accumulated contract costs less the portion of such costs allocated to delivered items. Accumulated contract costs include direct production costs, factory and engineering overhead and production tooling costs. Pursuant to contract provisions of U.S. Government contracts, such customers may have title to, or a security interest in inventories related to such contracts as a result of advances, performance-based payments, and progress payments. The Company reflects those advances and payments as an offset against the related inventory balances.

The Company regularly reviews inventory quantities on hand, future purchase commitments with its suppliers, and the estimated utility of its inventory. If the Company's review indicates a reduction in utility below carrying value, it reduces its inventory to a new cost basis.


(h)	Derivative Instruments

In managing interest rate risk exposure, the Company entered into interest rate swap agreements. An interest rate swap is a contractual exchange of notional interest payments between two parties. A standard interest rate swap involves the payment of a fixed rate times a notional amount by one party in exchange for a floating rate times the same notional amount from another party. As interest rates change, the difference to be paid or received is accrued and recognized as interest expense or income over the life of the agreement. These instruments are not entered into for trading purposes. Counterparties to the Company's interest rate swap agreements are major financial institutions. In accordance with FASB ASC Topic 815, Derivatives and Hedging, the Company recognizes interest rate swap agreements on the Consolidated Balance Sheets at fair value. The interest rate swap agreements are marked to market with changes in fair value recognized in either other comprehensive income (loss) or in the carrying value of the hedged portions of fixed rate debt, as applicable (“Hedge Accounting”).

Hedge Accounting is discontinued when it is determined that a derivative instrument is not highly effective as a hedge. Hedge Accounting is also discontinued when: (1) the derivative instrument expires; is sold, terminated or exercised; or is no longer designated as a hedge instrument because it is unlikely that a forecasted transaction will occur; (2) a hedged firm commitment no longer meets the definition of a firm commitment; or (3) management determines that designation of the derivative as a hedging instrument is no longer appropriate.

When Hedge Accounting is discontinued, the derivative instrument will be either terminated, continue to be carried on the balance sheet at fair value, or redesignated as the hedging instrument in either a cash flow or fair value hedge, if the relationship meets all applicable hedging criteria. Any asset or liability that was previously recorded as a result of recognizing the value of a firm commitment will be removed from the balance sheet and recognized as a gain or loss in current period earnings. Any gains or losses that were accumulated in other comprehensive income from hedging a forecasted transaction will be recognized immediately in current period earnings, if it is probable that the forecasted transaction will not occur. See Note 10 for additional information with respect to derivative instruments.


(i)	Research and Development

Costs incurred in research and development activities are expensed as incurred in accordance with FASB ASC Topic 730, Research and Development.


(j)	Income Taxes

The Company records deferred tax assets and liabilities for the future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be realized. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date.

The Company maintains a valuation allowance on the deferred tax assets for which it is more likely than not that the Company will not realize the benefits of these tax assets in future tax periods. The valuation allowance is based on estimates of future taxable income by tax jurisdiction in which the Company operates, the number of years over which the deferred tax assets will be recoverable, and scheduled reversals of deferred tax liabilities.

In accordance with the recognition standards established by FASB ASC Topic 740, Income Taxes (“Topic 740”), the Company makes a comprehensive review of its portfolio of uncertain tax positions regularly. In this regard, an uncertain tax position represents the Company's expected treatment of a tax position taken in a filed tax return, or planned to be taken in a future tax return or claim, which has not been reflected in measuring income tax expense for financial reporting purposes. Until these positions are sustained by the taxing authorities, the Company has not recognized the tax benefits resulting from such positions and reports the tax effects as a liability for uncertain tax positions in its Consolidated Balance Sheets.


(k)	Stock-Based Compensation

The Company accounts for stock-based compensation in accordance with FASB ASC Topic 718, Compensation-Stock Compensation (“Topic 718”). All of the Company's stock compensation plans are considered equity plans under Topic 718, and compensation expense recognized is net of estimated forfeitures over the vesting period. The Company issues stock options and stock awards under its existing plans. The fair value of stock options is estimated on the date of grant using a Black-Scholes option-pricing model and is expensed on a straight-line basis over the remaining vesting period of the options, which is generally zero to four years. The fair value of stock awards is determined based on the closing market price of the Company's common stock on the grant date and is adjusted at each reporting date based on the amount of shares ultimately expected to vest. Compensation expense for stock awards is expensed over the vesting period, usually five to ten years. The Company has no awards with market or performance conditions. Compensation expense for stock issued under the Company's employee stock purchase plan is estimated at the beginning date of the offering period using a Black-Scholes option-pricing model and is expensed on a straight-line basis over the period of the offering, which is generally six months.

For the years ended December 26, 2010, December 25, 2011 and December 30, 2012, there was no incremental tax benefit from stock options exercised in the periods. The Company recorded cash received from the exercise of stock options and awards of $1.0 million in 2010, $1.3 million in 2011, and $0.0 million in 2012. The following table shows the amounts recognized in the Consolidated Financial Statements for 2010, 2011 and 2012 for stock-based compensation expense related to stock options, stock awards and to stock offered under the Company's employee stock purchase plan (in millions).



	Year ended December 26, 2010			Year ended December 25, 2011			Year ended December 30, 2012
Cost of revenues	$	—		$	—		$	—
Selling, general and administrative expenses	1.9			3.3			6.6
Total cost of employee stock-based compensation included in operating income (loss) from continuing operations, before income tax	1.9			3.3			6.6
Total charged against operations	$	1.9		$	3.3		$	6.6
Impact on net income (loss) per common share:
Basic	$	(0.11	)	$	(0.12	)	$	(0.14	)
Diluted	$	(0.11	)	$	(0.12	)	$	(0.14	)


(l)	Allowance for Doubtful Accounts

The Company maintains an allowance for doubtful accounts for estimated losses resulting from the inability of its customers to make required payments, which results in bad debt expense. Management periodically determines the adequacy of this allowance by evaluating the comprehensive risk profiles of all individual customer receivable balances including, but not limited to, the customer's financial condition, credit agency reports, financial statements and overall current economic conditions. Additionally, on certain contracts whereby the Company performs services for a prime/general contractor, a specified percentage of the invoiced trade accounts receivable may be retained by the customer until the project is completed. The Company periodically reviews all retainages for collectability and records allowances for doubtful accounts when deemed appropriate, based on its assessment of the associated credit risks. Changes to estimates of contract value are recorded as adjustments to revenue and not as a component of the allowance for doubtful accounts. Individual accounts receivable are written off to the allowance for doubtful accounts when the Company becomes aware of a specific customer's inability to meet its financial obligation, and all collection efforts are exhausted.

The following table outlines the balance of the Company's Allowance for Doubtful Accounts for 2010, 2011 and 2012. The table identifies the additional provisions each year as well as the write-offs that utilized the allowance (in millions).



Allowance for Doubtful Accounts	Balance at Beginning of Year		Provisions		Write-offs/Recoveries			Balance at End of Year
Year ended December 26, 2010	$	0.8	$	0.4	$	(0.5	)	$	0.7
Year ended December 25, 2011	$	0.7	$	1.8	$	(0.5	)	$	2.0
Year ended December 30, 2012	$	2.0	$	0.4	$	(1.0	)	$	1.4


(m)	Cash and Cash Equivalents

The Company's cash equivalents consist of its highly liquid investments with an original maturity of three months or less when purchased by the Company.

The Company has restricted cash accounts of approximately $1.1 million at December 25, 2011 and $5.5 million at December 30, 2012. As of December 25, 2011, restricted cash consists primarily of grant funds which must be physically segregated in a separate bank account in accordance with the grant agreement. As of December 30, 2012, restricted cash consists primarily of a deposit securing foreign letters of credit related to payment and performance bonds on international contracts acquired with the acquisition of Composite Engineering, Inc. ("CEI") which the Company acquired in July 2012.


(n)	Property and Equipment, Net

Property and equipment, net owned by the Company is depreciated over the estimated useful lives of individual assets. Costs incurred for computer software developed or obtained for internal use are capitalized and classified in computer equipment. Equipment and facilities acquired under capital leases are amortized over the shorter of the lease term or the estimated useful life of the asset. Improvements, which significantly improve and extend the useful life of an asset, are capitalized and depreciated over the shorter of the lease period or the estimated useful life. Expenditures for maintenance and repairs are charged to operations as incurred.

Assets are depreciated using the straight-line method, with the following lives:



		Years
Buildings and improvements		15 - 39
Machinery and equipment		3 - 10
Computer equipment and software		1 - 10
Vehicles, furniture, and office equipment		5
Leasehold improvements		Shorter of useful life or length of lease


(o)	Leases

The Company uses its incremental borrowing rate in the assessment of lease classification as capital or operating and defines the initial lease term to include renewal options determined to be reasonably assured. The Company conducts operations primarily under operating leases.

Most lease agreements for real property contain incentives for tenant improvements, rent holidays, or rent escalation clauses. For incentives for tenant improvements, the Company capitalizes the leasehold improvements which are depreciated over the shorter of the lease term or their estimated useful life and records a deferred rent liability which is amortized over the term of the lease as a reduction to rent expense. For rent holidays and rent escalation clauses during the lease term, the Company records minimum rental expenses on a straight-line basis over the term of the lease. For purposes of recognizing lease incentives, the Company uses the date of initial possession as the commencement date, which is generally when the Company is given the right of access to the space and begins to make improvements in preparation for intended use.


(p)	Acquisitions

The Company accounts for business combinations using the acquisition method of accounting as prescribed by FASB ASC Topic 805, Business Combinations (“Topic 805”). The Company allocates the purchase price of its acquisitions to the tangible and intangible assets, and liabilities including certain contingent liabilities acquired based upon their estimated fair values. The excess of purchase price over those fair values is recorded as goodwill. Acquisition-related expenses and restructuring costs are recognized separately from the business combination and are expensed as incurred.


(q)	Goodwill and Other Intangible Assets, Net

In accordance with the provisions of FASB ASC Topic 350, Intangibles-Goodwill and Other (“Topic 350”), the Company performs impairment tests for goodwill as of the last day of each fiscal year, or when evidence of potential impairment exists. When it is determined that impairment has occurred, a charge to operations is recorded. Goodwill and other purchased intangible asset balances are included in the identifiable assets of the business segment to which they have been assigned. Any goodwill impairment, as well as the amortization of other purchased intangible assets, is charged against the respective business segments' operating income.

In accordance with Topic 350, the Company classifies intangible assets into three categories: (1) intangible assets with finite lives subject to amortization, (2) intangible assets with indefinite lives not subject to amortization, and (3) goodwill. The Company tests intangible assets with finite lives for impairment if conditions exist that indicate the carrying value may not be recoverable. Such conditions may include an economic downturn in a geographic market or a change in the assessment of future operations. The Company records an impairment charge when the carrying value of the finite lived intangible asset is not recoverable by the cash flows generated from the use of the asset.

The Company determines the useful lives of identifiable intangible assets after considering the specific facts and circumstances related to each intangible asset. Factors considered when determining useful lives include the contractual term of any agreement, the history of the asset, the Company's long-term strategy for the use of the asset, any laws or other local regulations which could impact the useful life of the asset, and other economic factors, including competition and specific market conditions. Intangible assets that are deemed to have finite lives are amortized, generally on a straight-line basis, over their useful lives, ranging from one to 15 years.

(r) Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of

Long-lived assets and certain identifiable intangibles are reviewed for impairment in accordance with FASB ASC Topic 360, Property, Plant, and Equipment, whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to future net cash flows (undiscounted and without interest) expected to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured by the amount by which the carrying amount of the assets exceeds the fair value of the assets. Assets to be disposed of are reported at the lower of the carrying amount or fair value less costs to sell.


(s)	Fair Value of Financial Instruments

FASB ASC Topic 825, Financial Instruments, requires that fair values be disclosed for the Company's financial instruments. The carrying amounts of cash equivalents, accounts receivable, accounts payable, accrued expenses, billings in excess of costs and earnings on uncompleted contracts, and income taxes payable, approximate fair value due to the short-term nature of these instruments. The fair value of the Company's long-term debt is based upon actual trading activity. The fair value of capital lease obligations is estimated based on quoted market prices for the same or similar obligations with the same remaining maturities.


(t)	Concentrations and Uncertainties

The Company maintains cash balances at various financial institutions and such balances commonly exceed the $250,000 insured amount by the Federal Deposit Insurance Corporation. The Company has not experienced any losses in such accounts and management believes that the Company is not exposed to any significant credit risk with respect to such cash and cash equivalents.

Financial instruments, which subject the Company to potential concentrations of credit risk, consist principally of the Company's billed and unbilled accounts receivable. The Company's accounts receivable result from sales to customers within the U.S. Government, state and local agencies and with commercial customers in various industries. The Company performs ongoing credit evaluations of its commercial customers. Credit is extended based on evaluation of the customer's financial condition and collateral is not required. Accounts receivable are recorded at the invoiced amount and do not bear interest. See Note 13 for a discussion of the Company's significant customers.

The Company has outstanding 10% Senior Secured Notes with an aggregate principal amount of $625.0 million which is due on June 1, 2017. The Company pays interest at the rate of 10% per annum semi-annually, in arrears, on June 1 and December 1 of each year. As of December 30, 2012, the principal amount of $625.0 million is outstanding under these Notes. In addition, the Company has $89.4 million available under its existing $110.0 million Credit Facility. See Note 5 for a complete description of the Company's debt.

The Company intends to fund its cash requirements with cash on hand, cash flows from operating activities and borrowings under its existing revolving credit facility. Management believes these sources of liquidity should be sufficient to meet the Company's cash needs for at least the next 12 months. The Company's quarterly and annual operating results have fluctuated in the past and may vary in the future due to a variety of factors, many of which are external to its control. If the conditions in its industry deteriorate, its customers cancel or postpone projects, its customers experience significant cost constraints as a result of federal budget cuts or sequestration or if the Company is unable to sufficiently increase its revenues or further reduce its expenses, the Company may experience, in the future, a significant long-term negative impact to its financial results and cash flows from operations. In such a situation, the Company could fall out of compliance with its financial and other covenants which, if not waived, could limit its liquidity and capital resources.


(u)	Debt Issuance Costs

Fees paid to obtain debt financing or amendments under such debt financing are treated as debt issuance costs and are capitalized and amortized over the expected term of the related debt. These payments are shown as a financing activity in the Consolidated Statements Of Cash Flows and are included in other current assets and other assets in the Consolidated Balance Sheets.


(v)	Interest Expense, Net

Interest expense, net in the Consolidated Statements Of Operations And Comprehensive Income (Loss) is summarized in the following table (in millions):



	2010			2011			2012
Interest expense incurred primarily on the Company's Senior Notes and previous credit facilities	$	(22.4	)	$	(51.2	)	$	(66.4	)
Miscellaneous interest income	0.1			0.1			0.3
Interest expense, net	$	(22.3	)	$	(51.1	)	$	(66.1	)


(w)	Foreign Currency Translation

For operations outside the U.S. that prepare financial statements in currencies other than the U.S. dollar, results of operations and cash flows are translated at average exchange rates during the period, and assets and liabilities are generally translated at end-of-period exchange rates. Translation adjustments are included as a separate component of accumulated other comprehensive loss in the Consolidated Statements Of Stockholders' Equity.

The Company transacts with foreign customers in currencies other than the U.S. dollar. It experiences realized and unrealized foreign currency gains or losses on foreign denominated receivables. In addition, certain intercompany transactions give rise to realized and unrealized foreign currency gains or losses. Also, any other transactions between the Company or its subsidiaries and a third-party, denominated in a currency different from the functional currency, are foreign currency transactions.

The aggregate foreign currency transaction loss included in determining net loss for the years ended December 25, 2011 and December 30, 2012 was approximately $0.5 million and $0.6 million, respectively, which is included in other income (expense), net on the accompanying Consolidated Statements Of Operations And Comprehensive Income (Loss). There was no foreign currency transaction gain or loss included in determining net income for the year ended December 26, 2010.


(x)	Product Warranties

Certain of the Company's products and services are covered by a warranty to be free from defects in material and workmanship for periods ranging from one to ten years. Optional extended warranty contracts can also be purchased with the revenue deferred and amortized over the extended warranty period. The Company accrues a warranty liability for estimated costs to provide products, parts or services to repair or replace products in satisfaction of warranty obligations. Warranty revenues related to extended warranty contracts are amortized to income, over the life of the contract, using the straight-line method. Costs under extended warranty contracts are expensed as incurred.

The Company's estimate of costs to service its warranty obligations is based upon historical experience and expectations of future conditions. To the extent that the Company experiences any changes in warranty claim activity or costs associated with servicing those claims, its warranty liability is adjusted accordingly.


(y)	Treasury Stock

The Company may on occasion repurchase its common stock on the open market or in private transactions. When such stock is repurchased it is not constructively or formally retired and may be reissued if certain regulatory requirements are met. The purchase price of the common stock repurchased is charged to additional paid-in-capital.


(z)	Recent Accounting Pronouncements

Other than as described below, no new accounting pronouncement issued or effective during the fiscal year has had or is expected to have a material impact on the Consolidated Financial Statements.

The FASB has issued Accounting Standards Update (“ASU”) No. 2012-02, Intangibles-Goodwill and Other (Topic 350) Testing Indefinite-Lived Intangible Assets for Impairment. This ASU states that an entity has the option first to assess qualitative factors to determine whether the existence of events and circumstances indicates that it is more likely than not that the indefinite-lived intangible asset is impaired. If, after assessing the totality of events and circumstances, an entity concludes that it is not more likely than not that the indefinite-lived intangible asset is impaired, then the entity is not required to take further action. However, if an entity concludes otherwise, then it is required to determine the fair value of the indefinite-lived intangible asset and perform the quantitative impairment test by comparing the fair value with the carrying amount in accordance with Topic 350.

Under the guidance in this ASU, an entity also has the option to bypass the qualitative assessment for any indefinite-lived intangible asset in any period and proceed directly to performing the quantitative impairment test. An entity will be able to resume performing the qualitative assessment in any subsequent period. The adoption of this guidance will result in a change in how the Company performs its impairment testing for indefinite-lived intangible assets. The Company does not believe that the adoption of this guidance will have a material impact on its Consolidated Financial Statements.

In September 2011, the FASB issued ASU No. 2011-08, Intangibles-Goodwill and Other (Topic 350) (“ASU 2011-08”). ASU 2011-08 is intended to simplify how entities, both public and nonpublic, test goodwill for impairment. ASU 2011-08 permits an entity to first assess qualitative factors to determine whether it is “more likely than not” that the fair value of a reporting unit is less than its carrying amount as a basis for determining whether it is necessary to perform the two-step goodwill impairment test described in Topic 350. The more-likely-than-not threshold is defined as having a likelihood of more than 50%. ASU 2011-08 is effective for annual and interim goodwill impairment tests performed for fiscal years beginning after December 15, 2011. Early adoption is permitted, including for annual and interim goodwill impairment tests performed as of a date before September 15, 2011, if an entity's financial statements for the most recent annual or interim period have not yet been issued. The adoption of this guidance changed how the Company performed its goodwill impairment assessment; however, it did not have a material impact on its Consolidated Financial Statements.

In June 2011, the FASB issued ASU No. 2011-05, Comprehensive Income (Topic 220)(“ASU 2011-05”). ASU 2011-5 revises the manner in which entities present comprehensive income in their financial statements. The guidance requires entities to report the components of comprehensive income in either a single, continuous statement or two separate but consecutive statements. ASU 2011-05 is required to be applied retrospectively. For public entities, the amendments are effective for fiscal years, and interim periods within those years, beginning after December 15, 2011 and early adoption is permitted. The Company elected early adoption which did not have a material impact on its Consolidated Financial Statements.

In May 2011, the FASB issued ASU No. 2011-04, Fair Value Measurement (Topic 820): Amendments to Achieve Common Fair Value Measurement and Disclosure Requirements in U.S. GAAP and IFRS (“ASU 2011-04”). ASU 2011-04 requires the disclosure of quantitative information about unobservable inputs used in the valuation processes, and a qualitative discussion around the sensitivity of the measurements. The guidance in ASU 2011-04 is to be applied prospectively. For public entities, the amendments are effective during interim and annual periods beginning after December 15, 2011. Early application by public entities is not permitted. The provisions of the new guidance did not have a material effect on the Company's Consolidated Financial Statements.

- Definition

The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.

+ References + Details

Goodwill and Intangible Assets

12 Months Ended

Dec. 30, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Goodwill and Other Intangible Assets


(a)	Goodwill

The Company performs its annual impairment test for goodwill in accordance with Topic 350 as of the last day of each fiscal year or when evidence of potential impairment exists.

The Company assesses goodwill for impairment at the reporting unit level, which is defined as an operating segment or one level below an operating segment, referred to as a component. The Company determines its reporting units by first identifying its operating segments, and then assessing whether any components of these segments constitute a business for which discrete financial information is available and where segment management regularly reviews the operating results of that component. The Company aggregates components within an operating segment that have similar economic characteristics. For its annual and, if necessary, interim impairment assessments, the Company identified its reporting units to be its KGS and PSS operating segments.

In order to test for potential impairment, the Company estimates the fair value of each of its reporting units based on a comparison and weighting of the income approach, specifically the discounted cash flow method and the market approach, which estimates the fair value of the Company's reporting units based upon comparable market prices and recent transactions and also validates the reasonableness of the implied multiples from the income approach. The Company reconciles the fair value of its reporting units to its market capitalization by calculating its market capitalization based upon an average of its stock price prior to and subsequent to the date the Company performs its analysis and assuming a control premium. The Company uses these methodologies to determine the fair value of its reporting units for comparison to their corresponding book values because there are no observable inputs available, a Level 3 measurement (See note 10). If the book value exceeds the estimated fair value for a reporting unit a potential impairment is indicated, and Topic 350 prescribes the approach for determining the impairment amount, if any.

As a result of the Company's decision in June 2012 to dispose of certain non-core businesses acquired in the Integral acquisition in July 2011, the Company allocated $1.5 million of goodwill to discontinued operations, which resulted in an impairment charge (see Note 9). The Company then tested the goodwill remaining in the KGS reporting unit. The fair value of the KGS reporting unit exceeded its carrying value by 7.4% at that time.

During the fourth quarter, the KGS reporting unit was impacted by continued declining market valuations and the economic uncertainty in the U.S. defense industry. If Congress is unable to agree on a budget that conforms with the Budget Control Act of 2011 requirements, it calls for additional substantial defense spending reductions through sequestration. Congress and the President could not agree on budgetary, tax and spending issues, and as a result a FY 2013 budget was not passed and a six-month continuing resolution that funded the U.S. Government through March 27, 2013 was passed. These events significantly increased the likelihood of the sequester occurring which has negative consequences for the defense industry. In addition, as Congress and the Administration could not come to an agreement on terms of a possible national fiscal approach, they also failed to address other fiscal matters such as the debt ceiling which is currently expected to be reached during the first half of 2013. These events negatively impacted the Company's estimate of the fair value of the KGS reporting unit resulting in the book value of KGS exceeding its fair value in step one of the impairment test.

The Company performed the second step of the goodwill impairment test to measure the amount of the impairment loss, if any, of the KGS reporting unit. The second step of the test requires the allocation of the reporting unit's fair value to its assets and liabilities, including any unrecognized intangible assets, in a hypothetical analysis that calculates the implied fair value of goodwill as if the reporting unit was being acquired in a business combination. If the implied fair value of goodwill is less than the carrying value, the difference is recorded as an impairment loss. Based on the results of the step two analysis, the Company recorded an $82.0 million goodwill impairment in 2012.

As of December 30, 2012, the goodwill of the PSS and KGS reporting units were $35.6 million and $560.9 million, respectively. As of December 30, 2012 the fair value of the PSS reporting unit substantially exceeded its carrying value.

The changes in the carrying amount of goodwill for the years ended December 25, 2011 and December 30, 2012 are as follows (in millions):



	Public Safety & Security		Kratos Government Solutions			Total
Balance as of December 25, 2011	$	33.0	$	539.0		$	572.0
Retrospective adjustments	—		(0.4		)	(0.4		)
Balance as of December 25, 2011 after retrospective adjustments	33.0		538.6			571.6
Additions due to business combinations	2.6		104.3			106.9
Impairments	—		(82.0		)	(82.0		)
Balance as of December 30, 2012	$	35.6	$	560.9		$	596.5

The accumulated impairment losses as of December 30, 2012 were $247.4 million, of which $229.1 million was associated with the KGS segment and $18.3 million was associated with the PSS segment.


(b)	Purchased Intangible Assets

The following table sets forth information for acquired finite-lived intangible assets subject to amortization (in millions):



	As of December 25, 2011							As of December 30, 2012
	Gross Value		Accumulated Amortization			Net Value		Gross Value		Accumulated Amortization			Net Value
Acquired finite-lived intangible assets:
Customer relationships	$	78.1	$	(19.8	)	$	58.3	$	97.7	$	(36.2	)	$	61.5
Contracts and backlog	60.1		(39.6		)	20.5		80.0		(64.3		)	15.7
Developed technology and technical know-how	22.1		(4.1		)	18.0		22.1		(6.4		)	15.7
Trade names	2.6		(0.8		)	1.8		6.1		(1.2		)	4.9
Favorable operating lease	1.8		(0.3		)	1.5		1.8		(0.4		)	1.4
Total	$	164.7	$	(64.6	)	$	100.1	$	207.7	$	(108.5	)	$	99.2

In addition to the acquired finite-lived intangible assets listed in the table above, the Company has $24.5 million and $6.9 million of indefinite-lived intangible assets consisting of trade names at December 25, 2011 and December 30, 2012, respectively. The Company reviews intangible assets for impairment whenever events or changes in circumstances indicate that the carrying amount of the asset may not be recoverable. Impairment losses, where identified, are determined as the excess of the carrying value over the estimated fair value of the long-lived asset. The recoverability of the carrying value of assets held for use is assessed based on a review of projected undiscounted cash flows. Prior to conducting step one of the 2012 goodwill impairment test, certain of the long-lived assets were assessed for recoverability. The Company made the decision to minimize the use of the CMCI and HBE trade names as part of its overall branding strategy which resulted in a revised fair value of $6.9 million for such trade names, with a remaining useful life of two years, and an impairment of $14.6 million in 2012. The impairment related to the KGS and PSS reporting units were $1.7 million and $12.9 million, respectively.

The aggregate amortization expense for finite-lived intangible assets was $9.2 million, $38.0 million and $43.9 million for the years ended December 26, 2010, December 25, 2011, and December 30, 2012, respectively. The increase in intangible assets in 2011 and 2012 was a result of the Company's acquisitions (see Note 3).

The estimated future amortization expense of acquired intangible assets with finite lives as of December 30, 2012 is as follows (in millions):



Fiscal Year	Amount
2013	36.2
2014	21.7
2015	14.4
2016	9.7
2017	8.2
Thereafter	9.0
Total	$	99.2

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Acquisitions

12 Months Ended

Dec. 30, 2012

Business Combinations [Abstract]

Acquisitions

(a) Summary of Recent Acquisitions

Composite Engineering, Inc.

On July 2, 2012, the Company completed the acquisition of Composite Engineering, Inc. (“CEI”) for approximately $164.2 million. The purchase price including an adjustment for working capital and cash to be paid to the shareholders for the 338(h)(10) election includes $135.0 million in cash, and 4.0 million shares of the Company's common stock, valued at $5.94 per share on July 2, 2012, or $23.8 million. $10.7 million of the cash paid was placed into an escrow account as security for CEI's indemnification obligations as set forth in the CEI purchase agreement and will be reduced by $1.0 million to pay the working capital adjustment owed to the Company in July 2013. In addition, $2.5 million was paid to retire certain pre-existing CEI debt and settle pre-existing accounts receivable from CEI at its carrying and fair value of $3.0 million. The Company plans to make an election under Section 338(h)(10) of the Internal Revenue Code, which will result in tax deductible goodwill related to this transaction and as a result will pay an estimated $1.7 million in additional tax liability incurred by the shareholders of CEI for this election. The Company estimates that the tax deductible goodwill and intangibles, which is subject to change based upon the final fair value of assets acquired and liabilities assumed, will be approximately $141.8 million and can be deducted for federal and California state income taxes over a 15-year period.

In connection with the completion of the CEI transaction, certain CEI personnel entered into long-term employment agreements with the Company and on July 2, 2012, the Company granted restricted stock units (“RSUs”) for an aggregate 2.0 million shares of common stock as long-term retention inducement grants to certain employees of CEI who have joined Kratos. The RSUs had an estimated value of $11.9 million on the grant date, vest on the fourth anniversary of the closing of the CEI acquisition, or earlier upon the occurrence of certain events, and are being accounted for as compensation expense over such four-year period.

To fund the acquisition of CEI, on May 14, 2012, the Company sold 20.0 million shares of its common stock at a purchase price of $5.00 per share in an underwritten public offering. The Company received gross proceeds of approximately $100.0 million and net proceeds of approximately $97.0 million after deducting underwriting fees and other offering expenses. The Company used the net proceeds from this offering to fund a portion of the purchase price for the acquisition of CEI. In addition, the Company used borrowings of $40.0 million from its revolving line of credit to partially fund the purchase price of CEI.

CEI is a vertically integrated manufacturer and developer of unmanned aerial target systems and composite structures used for national security programs. Its drones are designed to replicate some of the most lethal aerial threats facing warfighters and strategic assets. CEI's customers include U.S. agencies and foreign governments. CEI is a part of the KGS segment.

The transaction has been accounted for using the acquisition method of accounting, which requires, among other things, that the assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The following table summarizes the preliminary estimated fair values of the major assets acquired and liabilities assumed as of July 2, 2012 (in millions):



Cash	$	8.9
Accounts receivable	9.3
Inventoried costs	12.3
Other current assets	8.9
Property and equipment	8.1
Intangible assets	38.0
Goodwill	104.3
Total assets	189.8
Current liabilities	(25.6		)
Net assets acquired	$	164.2

The goodwill recorded in this transaction is tax deductible.

As of July 2, 2012, the expected fair value of accounts receivable approximated historical cost. The gross accounts receivable was $9.3 million, none of which is expected to be uncollectible. There was no contingent purchase consideration associated with the acquisition of CEI.

The amounts of revenue and operating income of CEI included in the Company's Consolidated Statement of Operations And Comprehensive Income (Loss) for the year ended December 30, 2012 are $68.2 million and $1.6 million, respectively.

Asset Purchase

On December 30, 2011, the Company acquired selected assets of a critical infrastructure security and public safety system integration business (the “Critical Infrastructure Business”) for approximately $18.8 million which includes a final agreement on the working capital adjustment.

The Critical Infrastructure Business designs, engineers, deploys, manages and maintains specialty security systems at some of the most strategic asset and critical infrastructure locations in the U.S. Additionally, these security systems are typically integrated into command and control system infrastructure or command centers. Approximately 15% of the revenues of the Critical Infrastructure Business are recurring in nature due to the operation, maintenance or sustainment of the security systems once deployed. The Critical Infrastructure Business is part of the Company's PSS segment.

The transaction has been accounted for using the acquisition method of accounting, which requires, among other things, that the assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The following table summarizes the estimated fair values of the major assets acquired and liabilities assumed (in millions):



Accounts receivable	$	23.4
Other assets	0.5
Intangible assets	2.0
Goodwill	2.6
Total assets	28.5
Current liabilities	(9.7		)
Net assets acquired	$	18.8

The goodwill recorded in this transaction is tax deductible.

As of December 30, 2011, the expected fair value of accounts receivable approximated historical cost. The gross accounts receivable was $24.4 million, of which approximately $1.0 million is not expected to be collectible.

Due to the integration of the Critical Infrastructure Business with our existing PSS business it is impractical to estimate the amounts of revenue and operating income (loss) included in the Company's Consolidated Statement of Operations And Comprehensive Income (Loss) for the year ended December 30, 2012.

SecureInfo Corporation

On November 15, 2011, the Company acquired SecureInfo Corporation (“SecureInfo”) for $20.3 million in cash, which included a $1.5 million earn-out that was paid in March 2012. Upon completion of the SecureInfo transaction, the Company deposited $1.8 million of the purchase price into an escrow account as security for SecureInfo's indemnification obligations as set forth in the SecureInfo purchase agreement. In addition, the SecureInfo purchase agreement provided that the purchase price would be (i) increased on a dollar for dollar basis if the working capital on the closing date (as defined in the SecureInfo purchase agreement) exceeded $2.2 million or (ii) decreased on a dollar for dollar basis if the working capital was less than $2.2 million. The SecureInfo working capital was $2.1 million, and the Company and SecureInfo agreed to a working capital adjustment of $0.1 million.

Based in northern Virginia, SecureInfo is a cybersecurity company specializing in assisting defense, intelligence, civilian government and commercial customers to identify, understand, document, manage, mitigate and protect against cybersecurity risks while reducing information security costs and achieving compliance with applicable regulations, standards and guidance. SecureInfo offers strategic advisory, operational cybersecurity and cybersecurity risk management services and is a recognized leader in the rapidly evolving fields of cloud security, continuous monitoring and cybersecurity training. Customers include the Department of Defense, the Department of Homeland Security and large commercial customers, including market leading cloud computing service providers. SecureInfo is part of the KGS segment.

The SecureInfo transaction has been accounted for using the acquisition method of accounting, which requires, among other things, that the assets acquired and liabilities assumed be recognized at their fair values as of the acquisition date. The following table summarizes the estimated fair values of the major assets acquired and liabilities assumed (in millions):



Cash	$	1.4
Other assets	3.0
Property and equipment	0.1
Intangible assets	4.5
Goodwill	12.2
Total assets	21.2
Current liabilities	(0.9		)
Net assets acquired	$	20.3

The goodwill recorded in this transaction is not tax deductible.

As of November 15, 2011, the expected fair value of accounts receivable approximated historical cost. The gross accounts receivable was $2.9 million, none of which is expected to be uncollectible.

The amounts of revenue and operating income of SecureInfo included in the Company's Consolidated Statement of Operations And Comprehensive Income (Loss) for the years ended December 25, 2011 and December 30, 2012 were $1.9 million and $0.1 million, and $16.1 million and $0.6 million, respectively.

Integral Systems, Inc.

On July 27, 2011, the Company acquired Integral Systems, Inc. (“Integral”) in a cash and stock transaction valued at $241.1 million. Upon completion of the acquisition, the Company paid an aggregate of $131.4 million in cash, issued approximately 10.4 million shares of the Company's common stock valued at $108.7 million and issued replacement stock options with a fair value of $1.0 million.

To fund the cash portion of the acquisition, on July 27, 2011, the Company issued $115.0 million aggregate principal amount of 10% Senior Secured Notes due 2017 (the “Notes”). The Notes were issued at a premium of 105% for an effective interest rate of approximately 8.9%. The gross proceeds of approximately $120.8 million, which includes an approximate $5.8 million issuance premium and excludes accrued interest received of $1.8 million, were used to finance, in part, the cash portion of the purchase price for the acquisition of Integral, to refinance existing indebtedness of Integral and its subsidiaries, to pay certain severance payments in connection with the acquisition and to pay related fees and expenses. See Note 5 for a complete description of the Company's debt.

As consideration for the acquisition of Integral, each Integral stockholder received (i) $5.00 in cash, without interest, and (ii) 0.588 shares of the Company's common stock for each share of Integral common stock. In addition, upon completion of the acquisition (i) each outstanding Integral stock option with an exercise price less than $13.00 per share was, if the holder thereof had so elected in writing, canceled in exchange for an amount in cash equal to the product of the total number of shares of Integral common stock subject to such in-the-money option, multiplied by the aggregate value of the excess, if any, of $13.00 over the exercise price per share applicable to such option, less the amount of any tax withholding, (ii) each outstanding Integral stock option with an exercise price equal to or greater than $13.00 per share and each Integral in-the-money option the holder of which had not made the election described in (i) above was converted into an option to purchase Company common stock, with the number of shares subject to such option adjusted to equal the number of shares of Integral common stock subject to such out-of-the-money option multiplied by 0.9559, rounded up to the nearest whole share, and the per share exercise price under each such option adjusted by dividing the per share exercise price applicable to such option by 0.9559, rounded up to the nearest whole cent, and (iii) each outstanding share of restricted stock granted under an Integral equity plan or otherwise, whether vested or unvested, was canceled and converted into the right to receive $13.00, less the amount of any tax withholding.

Integral is a global provider of products, systems and services for satellite command and control, telemetry and digital signal processing, data communications, enterprise network management and communications information assurance. Integral specializes in developing, managing and operating secure communications networks, both satellite and terrestrial, as well as systems and services to detect, characterize and geolocate sources of radio frequency or RF interference. Integral’s customers include U.S. and foreign commercial, government, military and intelligence organizations. For almost 30 years, customers have relied on Integral to design and deliver innovative commercial-based products, solutions and services that are cost-effective and reduce delivery schedules and risk. Integral is part of the Company’s KGS segment.

The excess of the purchase price over the fair value of the tangible and identifiable intangible assets acquired and liabilities assumed in the acquisition was allocated to goodwill. The value of the goodwill represents the value the Company expects to be created by Integral’s significant expertise with satellite operations, ground systems, signal processing and other areas of satellite command and control, as well as advanced technologies for Unmanned Aerial Vehicles, situational awareness, remote management and numerous established electronic attack and electronic warfare platforms, tactical missile systems, and strategic deterrence systems. The Integral transaction has been accounted for using the acquisition method of accounting which requires, among other things, that the assets acquired and liabilities assumed be recognized at their fair values as of the merger date. The following table summarizes the fair values of the major assets acquired and liabilities assumed as of July 27, 2011 (in millions):



Cash	$	6.8
Accounts receivable	68.4
Inventoried costs	15.8
Deferred tax assets	36.4
Other assets	3.5
Property and equipment	12.9
Intangible assets	32.0
Goodwill	187.8
Total assets	363.6
Current liabilities	(84.5		)
Deferred tax liabilities	(19.5		)
Long-term liabilities	(18.5		)
Net assets acquired	$	241.1

The goodwill recorded in this transaction is not tax deductible.

As of July 27, 2011, the expected fair value of accounts receivable approximated the historical cost. The gross accounts receivable was $68.6 million, of which $0.2 million is not expected to be collectible. There was no contingent purchase consideration associated with the acquisition of Integral.

The amounts of revenue and operating income of Integral included in the Company’s Consolidated Statements of Operations And Comprehensive Income (Loss) for the years ended December 25, 2011 and December 30, 2012 were $87.3 million and $7.1 million, and $204.2 million and $10.8 million, respectively.

Herley Industries, Inc.

On March 25, 2011, the Company acquired approximately 13.2 million shares of Herley Industries, Inc. ("Herley") common stock, representing approximately 94% of the total outstanding shares of Herley common stock, in a tender offer to purchase all of the outstanding shares of Herley common stock. The fair value of the non-controlling interest related to Herley as of March 25, 2011 was $16.9 million, which represents the market trading price of $19.00 per share multiplied by approximately 0.9 million shares that were not tendered as of March 25, 2011. On March 30, 2011, following the purchase of the non-controlling interest in a subsequent offering period, Herley became a wholly owned subsidiary of the Company. The shares of Herley common stock were purchased at a price of $19.00 per share. Accordingly, the Company paid approximately $245.5 million in cash consideration as of March 27, 2011, and as of April 15, 2011 the Company had paid aggregate cash consideration of $270.7 million for the shares of Herley common stock and certain in-the-money options, which were exercised upon the change in control. In addition, upon completion of the subsequent short-form merger, all unexercised options to purchase Herley common stock were assumed by the Company and converted into options to purchase Kratos common stock, entitling the holders thereof to receive 1.3495 shares of Kratos common stock for each share of Herley common stock underlying the options (“Herley Options”). The Company assumed each Herley Option in accordance with the terms (as in effect as of the date of the Herley Merger Agreement) of the applicable Herley equity plan and the option agreement pursuant to which such Herley Option was granted. The Herley Options are exercisable for an aggregate of approximately 0.8 million shares of the Company’s common stock. All Herley Options were fully vested upon the change in control, and the fair value of the Herley Options assumed was $1.9 million. The total aggregate consideration for the purchase of Herley was $272.5 million, including the assumed Herley Options. In addition, the Company assumed change in control obligations of $4.0 million related to the transaction and incurred combined transaction expenses of $11.1 million.

To fund the acquisition of Herley, on February 11, 2011, Kratos sold approximately 4.9 million shares of its common stock at a purchase price of $13.25 per share in an underwritten public offering. Kratos received gross proceeds of approximately $64.8 million and net proceeds of approximately $61.1 million after deducting underwriting fees and other offering expenses. Kratos used the net proceeds from this offering to fund a portion of the purchase price for the acquisition of Herley. To fund the remaining purchase price, Kratos issued $285.0 million in aggregate principal amount of Notes at a premium of 107% through its wholly owned subsidiary, Acquisition Co. Lanza Parent ("Lanza"), on March 25, 2011, in an unregistered offering pursuant to Rule 144A and Regulation S under the Securities Act of 1933, as amended. On April 4, 2011, after the acquisition of Herley was complete, Lanza was merged with and into Kratos and all assets and liabilities of Lanza became assets and liabilities of Kratos. See Note 5 for a complete description of the Company’s debt.

Herley is a leading provider of microwave technologies for use in command and control systems, flight instrumentation, weapons sensors, radar, communication systems, electronic warfare and electronic attack systems. Herley has served the defense industry for approximately 45 years by designing and manufacturing microwave devices for use in high-technology defense electronics applications. It has established relationships, experience and expertise in the military electronics, electronic warfare and electronic attack industry. Herley’s products represent key components in the national security efforts of the U.S., as they are employed in mission-critical electronic warfare, electronic attack, electronic warfare threat and radar simulation, command and control network, and cyber warfare/cyber security applications. Herley is part of the KGS segment.

The Herley transaction has been accounted for using the acquisition method of accounting, which requires, among other things, that the assets acquired and liabilities assumed be recognized at their fair values as of the merger date. The following table summarizes the fair values of the major assets acquired and liabilities assumed (in millions):



Cash	$	21.8
Accounts receivable	39.1
Inventoried costs	42.8
Deferred tax assets	17.3
Other assets	7.2
Property and equipment	34.2
Intangible assets	37.0
Goodwill	146.4
Total assets	345.8
Current liabilities	(40.8		)
Deferred tax liabilities	(16.8		)
Debt	(9.5		)
Long-term liabilities	(6.2		)
Net assets acquired	$	272.5

The goodwill recorded in this transaction is not tax deductible.

As of March 25, 2011, the expected fair value of accounts receivable approximated the historical cost. The gross accounts receivable was $39.3 million, of which $0.2 million is not expected to be collectible. There were no contingent liabilities associated with the acquisition of Herley. The Company initially recorded $47.9 million of inventory and $30.4 million in property and equipment. The Company decreased the value of acquired inventory to $42.8 million and increased the value of acquired property and equipment to $34.2 million based on the final valuations.

The amounts of revenue and operating income of Herley included in the Company’s Consolidated Statements of Operations And Comprehensive Income (Loss) for the years ended December 25, 2011 and December 30, 2012 were $150.8 million and $12.7 million, and $196.5 million and $31.4 million, respectively.

In accordance with Topic 805, the allocation of the purchase price for the Company’s acquisition of CEI is subject to adjustment during the measurement period after the closing date when additional information on asset and liability valuations becomes available. The above estimated fair values of assets acquired and liabilities assumed are provisional and are based on the information that was available as of the acquisition date to estimate the fair value of assets acquired and liabilities assumed. Measurement period adjustments reflect new information obtained about facts and circumstances that existed as of the acquisition date. The Company believes that such information provides a reasonable basis for estimating the fair values of assets acquired and liabilities assumed, but the Company is waiting for additional information necessary to finalize those fair values. The Company has not finalized its valuation of certain assets and liabilities recorded in connection with this transaction, including contingent liabilities and deferred taxes. Thus, the provisional measurements recorded are subject to change. Any changes will be recorded as adjustments to the fair value of those assets and liabilities, and residual amounts will be allocated to goodwill. The final valuation adjustments may also require adjustment to the Consolidated Statements of Operations And Comprehensive Income (Loss).

The following tables summarize the fair value of identifiable intangible assets acquired for the Critical Infrastructure Business and CEI transactions and the weighted average amortization period of each class of intangible (in millions):



Critical Infrastructure Business	Gross Value		Estimated Weighted Average Amortization Period (in years)
Customer relationships	$	1.1	1.3
Funded backlog	0.9		1
Total	$	2.0	1.2



CEI	Gross Value		Estimated Weighted Average Amortization Period (in years)
Trade name	$	0.5	6
Customer relationships	18.5		5.5
Funded backlog	19.0		1.5
Total	$	38.0	3.5

Pro Forma Financial Information

The following tables summarize the supplemental Condensed Consolidated Statements of Operations information on an unaudited pro forma basis as if the acquisitions of CEI, the Critical Infrastructure Business, SecureInfo, Integral, and Herley occurred on December 27, 2010 and include adjustments that were directly attributable to the foregoing transactions or were not expected to have a continuing impact on the Company. All acquisitions were included in the results of operations for the full year ended December 30, 2012, except CEI. There are no material, nonrecurring pro forma adjustments directly attributable to the business combinations included in the reported pro forma revenue and operations for 2011 and 2012. The pro forma results are for illustrative purposes only for the applicable period and do not purport to be indicative of the actual results that would have occurred had the transactions been completed as of the beginning of the period, nor are they indicative of results of operations that may occur in the future (all amounts, except per share amounts are in millions):



	Year Ended December 25, 2011			Year Ended December 30, 2012
Pro forma revenues	$	1,046.9		$	1,019.5
Pro forma net loss before tax	(63.6		)	(132.0		)
Pro forma net loss	(67.1		)	(130.4		)
Net loss attributable to the registrant	(23.5		)	(112.9		)
Basic and diluted pro forma loss per share	$	(1.15	)	$	(2.31	)

The pro forma financial information reflects acquisition related expenses incurred, pro forma adjustments for the additional amortization associated with finite-lived intangible assets acquired, additional incremental interest expense, deferred financing costs related to the financing undertaken for the Integral and Herley transactions, the change in stock compensation expense as a result of the exercise of stock options and restricted stock immediately prior to closing of the Integral and Herley transactions, stock compensation related to the RSUs granted in the CEI transaction, and the related tax expense. The weighted average common shares also reflect the issuance of 4.9 million shares in February 2011 for the Herley acquisitions and 10.4 million shares in July 2011 for the Integral acquisition.

These adjustments are as follows (in millions except per share data):



	Year Ended December 25, 2011			Year Ended December 30, 2012
Intangible amortization	$	32.8		$	16.2
Net change in stock compensation expense	(1.4		)	2.2
Net change in interest expense	(9.9		)	—
Net change in income tax benefit (expense)	(1.6		)	—
Increase in weighted average common shares outstanding for shares issued and not already included in the weighted average common shares outstanding	30.7			9.6

Contingent Acquisition Consideration

In connection with certain acquisitions, the Company has agreed to make additional future payments to the seller contingent upon achievement of specific performance-based milestones by the acquired entities. Pursuant to the provisions of Topic 805, the Company will re-measure these liabilities each reporting period and record changes in the fair value in its Consolidated Statement of Operations And Comprehensive Income (Loss). Increases or decreases in the fair value of the contingent consideration liability which is measured as the present value of expected future cash flows, a Level 3 (Level 3 hierarchy as defined by ASC Topic 820, Fair Value Measurements and Disclosures (“Topic 820”)) measurement in the fair value hierarchy, can result from changes in discount periods and rates, as well as changes in the estimates on the achievement of the performance-based milestones.

Contingent acquisition consideration as of December 25, 2011 and December 30, 2012 is summarized in the following table (in millions):



	SecureInfo			DEI			SCT			Total
Balance as of December 26, 2010	$	—		$	4.6		$	1.2		$	5.8
Fair value of contingent acquisition consideration assumed in acquisitions	1.5			—			—			1.5
Post acquisition adjustments reflected in operating results	—			0.4			(0.1		)	0.3
Balance as of December 25, 2011	1.5			5.0			1.1			7.6
Cash payments	(1.5		)	(2.5		)	—			(4.0		)
Post acquisition adjustments reflected in operating results	—			(0.4		)	(1.1		)	(1.5		)
Balance as of December 30, 2012	$	—		$	2.1		$	—		$	2.1

As of December 30, 2012, $2.1 million is reflected in other current liabilities in the Consolidated Balance Sheet.

Pursuant to the terms of the agreement and plan of merger with DEI Services Corporation entered into on August 9, 2010 (“the DEI Agreement”), upon achievement of certain cash receipts, revenue, EBITDA and backlog amounts in 2010, 2011 and 2012, the Company will be obligated to pay certain additional contingent consideration (the “DEI Contingent Consideration”). The Company has paid $2.9 million related to the DEI Contingent Consideration, of which $2.5 million was paid in April 2012. As of December 30, 2012, the undiscounted amount of future DEI Contingent Consideration that is payable by the Company under the DEI Agreement is $2.1 million which will be paid in the second quarter of 2013.

On December 7, 2010, the Company acquired Southside Container & Trailer, LLC (“SCT”). Pursuant to the terms of the SCT Agreement, upon achievement of certain earnings before interest, taxes, depreciation, and amortization (“EBITDA”) amounts in 2011, 2012 and 2013, the Company will pay the former stockholders of SCT certain additional performance-based consideration (“SCT Contingent Consideration”). The potential undiscounted amount of all future SCT Contingent Consideration that may be payable by the Company under the SCT Agreement is between zero and $3.5 million.

As of December 25, 2011, the fair value of the SCT Contingent Consideration was $1.1 million and was estimated by applying the income approach, which is based on significant inputs that are not observable in the market, which Topic 820 refers to as Level 3 inputs. Key assumptions include a discount rate of 6.1%, a market participant cost of debt at the date of acquisition, and probability-adjusted levels for EBITDA. The fair value of the SCT Contingent Consideration was decreased by $1.1 million to zero and recognized as a credit to merger and acquisition related items during the three month period ended December 30, 2012.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
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-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=6910749&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=7488404&loc=d3e6996-128479

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=7659399&loc=d3e1383-128463

Reference 16: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 88-16
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 17: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph F4
-Subparagraph e
-Appendix F

Reference 18: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141
-Paragraph 51, 52
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 19: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 141R
-Paragraph 67-73
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Balance Sheet Details

12 Months Ended

Dec. 30, 2012

Balance Sheet Details Disclosure [Abstract]

Balance Sheet Details

The detail of certain assets in the Consolidated Balance Sheets consists of the following (in millions).

Cash and cash equivalents

The Company's cash equivalents consist of overnight cash sweep accounts that are invested on a daily basis. The cash and cash equivalents at December 25, 2011 and December 30, 2012 were as follows:



	December 25, 2011				December 30, 2012
	Amortized Cost Basis		Level 1 Fair Value Basis		Amortized Cost Basis		Level 1 Fair Value Basis
Cash and cash equivalents	$	69.6	$	69.6	$	49.0	$	49.0

Net unrealized and realized gains recorded during the years ended December 25, 2011 and December 30, 2012 were immaterial.

Accounts receivable, net

Receivables including amounts due under long-term contracts are summarized as follows:



	December 25, 2011			December 30, 2012
Billed, current	$	128.7		$	137.9
Unbilled, current	118.6			135.4
Total current accounts receivable	247.3			273.3
Allowance for doubtful accounts	(2.0		)	(1.4		)
Total current accounts receivable, net	245.3			271.9
Unbilled, long-term (included in other assets)	0.3			0.3
Total accounts receivable, net	$	245.6		$	272.2

Unbilled receivables represent the balance of recoverable costs and accrued profit, comprised principally of revenue recognized on contracts for which billings have not been presented to the customer because the amounts were earned but not contractually billable as of the balance sheet date. Retainages receivable were $3.9 million as of December 25, 2011 and $3.5 million as of December 30, 2012 and are included in accounts receivable, net in the Consolidated Balance Sheets.

U.S. Government contract receivables (included in accounts receivable, net)



	December 25, 2011		December 30, 2012
Billed	$	41.2	$	24.6
Unbilled	43.3		39.4
Total U.S. Government contract receivables	$	84.5	$	64.0

Inventoried costs, net of progress payments



	December 25, 2011			December 30, 2012
Raw materials	$	43.3		$	48.4
Work in process	25.7			36.5
Finished goods	6.9			7.3
Supplies and other	4.0			2.2
Subtotal inventoried costs	79.9			94.4
Less customer advances and progress payments	(3.3		)	(0.1		)
Total inventoried costs	$	76.6		$	94.3

Property and equipment, net



	December 25, 2011			December 30, 2012
Land and buildings	$	20.6		$	20.8
Computer equipment and software	17.8			17.2
Machinery and equipment	37.5			49.9
Furniture and office equipment	8.3			12.2
Facility under capital lease	1.0			1.6
Leasehold improvements	8.2			13.3
Construction in progress	1.7			5.8
Property and equipment	95.1			120.8
Accumulated depreciation and amortization	(22.6		)	(35.2		)
Total property and equipment, net	$	72.5		$	85.6

Depreciation expense was $3.7 million, $10.0 million and $14.1 million for the years ended December 26, 2010, December 25, 2011, and December 30, 2012, respectively.

Debt

12 Months Ended

Dec. 30, 2012

Debt Disclosure [Abstract]

Debt


(a)	Issuance of 10% Senior Secured Notes due 2017

On May 19, 2010, the Company entered into an indenture with the guarantors set forth therein and Wilmington Trust FSB, as trustee and collateral agent (as amended or supplemented the “Indenture”), to issue the Notes. As of December 30, 2012, the Company had issued Notes in the aggregate principal amount of $625.0 million under the Indenture, of which $225.0 million were issued on May 19, 2010, $285.0 million were issued on March 25, 2011 at a $20.0 million premium and an effective interest rate of 8.5%, and $115.0 million were issued on July 27, 2011 at a $5.8 million premium and an effective interest rate of 8.9%. These Notes have been used to fund acquisitions and for general corporate purposes. The holders of the Notes have a first priority lien on substantially all of the Company's assets and the assets of the guarantors, except with respect to accounts receivable, inventory, deposit accounts, securities accounts, cash, securities and general intangibles (other than intellectual property), on which the holders of the Notes have a second priority lien to the $110.0 million credit facility described below.

The Company pays interest on the Notes semi-annually, in arrears, on June 1 and December 1 of each year. The Notes include customary covenants and events of default as well as a consolidated fixed charge ratio of 2:1 for the incurrence of additional indebtedness. Negative covenants include, among other things, limitations on additional debt, liens, negative pledges, investments, dividends, stock repurchases, asset sales and affiliate transactions. Events of default include, among other events, non-performance of covenants, breach of representations, cross-default to other material debt, bankruptcy, insolvency, material judgments and changes in control. As of December 30, 2012, the Company was in compliance with the covenants contained in the Indenture governing the Notes.

On or after June 1, 2014, the Company may redeem some or all of the Notes at 105% of the aggregate principal amount of such notes through June 1, 2015, 102.5% of the aggregate principal amount of such notes through June 1, 2016 and 100% of the aggregate principal amount of such notes thereafter, plus accrued and unpaid interest to the date of redemption. Prior to June 1, 2013, the Company may redeem up to 35% of the aggregate principal amount of the Notes at 110% of the aggregate principal amount of the Notes, plus accrued and unpaid interest to the date of redemption, with the net cash proceeds of certain equity offerings. In addition, the Company may, at its option, redeem some or all of the Notes at any time prior to June 1, 2014 by paying a “make whole” premium, plus accrued and unpaid interest, if any, to the date of redemption. The Company may also purchase outstanding Notes traded on the open market at any time.

The Notes were issued in three offerings.

$225 million 10% Senior Secured Note Offering, May 2010

On May 19, 2010, the Company issued Notes in the aggregate principal amount of $225.0 million in an unregistered offering pursuant to Rule 144A and Regulation S under the Securities Act, and on August 11, 2010, the Company completed an exchange offer for such Notes pursuant to a registration rights agreement entered into in connection with the issuance thereof. The proceeds were primarily used to finance the acquisitions of Gichner Holdings, Inc., DEI Services Corporation, and Southside Container & Trailer, LLC, as well as to refinance the Company's existing debt. (See Note 3.)

$285 million 10% Senior Secured Note Offering, March 2011

On March 25, 2011, the Company issued Notes in the aggregate principal amount of $285.0 million in an unregistered offering pursuant to Rule 144A and Regulation S under the Securities Act and received approximately $314.0 million in cash proceeds from the offering, which includes an approximate $20.0 million of issuance premiums and $9.0 million of accrued interest, which proceeds were used, together with cash contributions of $45.0 million from the Company, to finance the acquisition of all of the outstanding shares of common stock of Herley (see Note 3), to pay related fees and expenses and for general corporate purposes. The effective interest rate on this issuance was 8.5%. On July 29, 2011, the Company completed an exchange offer for these Notes pursuant to a registration rights agreement entered into in connection with this issuance.

$115 million 10% Senior Secured Note Offering, July 2011

On July 27, 2011, the Company issued Notes in the aggregate principal amount of $115.0 million in an unregistered offering pursuant to Rule 144A and Regulation S under the Securities Act and received approximately $122.5 million in cash proceeds from the issuance of the Notes, which includes an approximate $5.8 million of issuance premiums and $1.7 million of accrued interest. These proceeds were used to finance, in part, the cash portion of the purchase price for the acquisition of Integral (see Note 3), to refinance existing indebtedness of Integral, to make certain severance payments in connection with the acquisition of Integral and to pay related fees and expenses. The effective interest rate on this issuance was 8.9%. On December 2, 2011, the Company completed an exchange offer for these Notes pursuant to a registration rights agreement entered into in connection with this issuance.


(b)	Other Indebtedness

$110.0 Million Credit Facility

On July 27, 2011, the Company entered into a credit and security agreement with KeyBank National Association (“KeyBank”), as lead arranger, sole book runner and administrative agent, and East West Bank and Bank of the West, as the lenders (the “2011 Credit Agreement”). The 2011 Credit Agreement amends and restates in its entirety the credit and security agreement, dated as of May 19, 2010, by and among the Company, KeyBank and the lenders named therein (as amended). The 2011 Credit Agreement established a five-year senior secured revolving credit facility in the amount of $65.0 million (as amended and described below, the “Amended Revolver”). The Amended Revolver is secured by a lien on substantially all of the Company's assets and the assets of the guarantors thereunder, subject to certain exceptions and permitted liens. The Amended Revolver has a first priority lien on accounts receivable, inventory, deposit accounts, securities accounts, cash, securities and general intangibles (other than intellectual property). On all other assets, the Amended Revolver has a second priority lien junior to the lien securing the Notes.

Borrowings under the Amended Revolver are subject to mandatory prepayment upon the occurrence of certain events, including the issuance of certain securities, the incurrence of certain debt and the sale or other disposition of certain assets. The Amended Revolver includes customary affirmative and negative covenants and events of default, as well as a financial covenant relating to a minimum fixed charge coverage ratio of 1.25. Negative covenants include, among other things, limitations on additional debt, liens, negative pledges, investments, dividends, stock repurchases, asset sales and affiliate transactions. Events of default include, among other events, non-performance of covenants, breach of representations, cross-default to other material debt, bankruptcy and insolvency, material judgments and changes in control.

On November 14, 2011, the Company entered into a first amendment (the “First Amendment”) to the 2011 Credit Agreement. Among other things, the First Amendment: (i) increased the amount of the Amended Revolver from $65.0 million to $90.0 million; (ii) added to and modified the definitions of certain terms contained in the 2011 Credit Agreement; (iii) added PNC Bank, National Association as a lender under the 2011 Credit Agreement; and (iv) updated certain schedules to the 2011 Credit Agreement.

On May 4, 2012, the Company entered into a second amendment (the “Second Amendment”) to the 2011 Credit Agreement. Among other things, the Second Amendment (i) increased the amount of the Amended Revolver from $90.0 million to $110.0 million; (ii) added to and modified the definitions of certain terms contained in the 2011 Credit Agreement; (iii) added Cathay Bank as a lender under the 2011 Credit Agreement; (iv) increased the maximum available to be borrowed under the 2011 Credit Agreement to $135.0 million subject to KeyBank's approval; and (v) updated certain schedules to the Credit Agreement.

On May 8, 2012, the Company entered into a third amendment (the “Third Amendment”) to the 2011 Credit Agreement. Under the terms of the Third Amendment, the definitions of certain terms of the 2011 Credit Agreement were modified and the acquisition of CEI was approved. The Company used the net proceeds from the sale of 20.0 million shares of its common stock, together with the borrowings under its credit facility, to fund the purchase of CEI on July 2, 2012 and to pay related fees and expenses.

The amounts of borrowings that may be made under the Amended Revolver are based on a borrowing base and are comprised of specified percentages of eligible receivables, eligible unbilled receivables and eligible inventory. If the amount of borrowings outstanding under the Amended Revolver exceeds the borrowing base then in effect, the Company is required to repay such borrowings in an amount sufficient to eliminate such excess. The Amended Revolver includes $50.0 million of availability for letters of credit and $10.0 million of availability for swing line loans.

The Company may borrow funds under the Amended Revolver at a rate based either on LIBOR or a base rate established by KeyBank. Base rate borrowings bear interest at an applicable margin of 1.00% to 1.75% over the base rate (which will be the greater of the prime rate or 0.5% over the federal funds rate, with a floor of 1.0% over one month LIBOR). LIBOR rate borrowings will bear interest at an applicable margin of 3.00% to 3.75% over the LIBOR rate. The applicable margin for base rate borrowings and LIBOR borrowings will depend on the average monthly revolving credit availability. The Amended Revolver also has a commitment fee of 0.50% to 0.75%, depending on the average monthly revolving credit availability. As of December 30, 2012, there were no outstanding borrowings on the Amended Revolver and $15.7 million was outstanding on letters of credit resulting in net borrowing base availability of $89.4 million. The Company was in compliance with the financial covenants as of December 30, 2012.

Debt Acquired in Acquisition of Herley

The Company assumed a $10.0 million 10-year term loan with a bank in Israel that Herley entered into on September 16, 2008 in connection with the acquisition of Herley. The balance as of December 30, 2012 was $5.7 million, and the loan is payable in quarterly installments of $0.3 million plus interest at LIBOR plus a margin of 1.5%. The loan agreement contains various covenants, including a minimum net equity covenant as defined in the loan agreement. The Company was in compliance with all covenants, as of December 30, 2012.

Fair Value of Long-term Debt

Carrying amounts and the related estimated fair values of the Company’s long-term debt financial instruments not measured at fair value on a recurring basis at December 25, 2011 and December 30, 2012 are presented in the following table:



	As of December 25, 2011						As of December 30, 2012
$ in millions	Principal		Carrying Amount		Fair Value		Principal		Carrying Amount		Fair Value
Long-term debt	$	631.8	$	654.6	$	642.7	$	630.7	$	649.4	$	690.5

The fair value of the Company’s long-term debt was based upon actual trading activity (Level 1, Observable inputs —quoted prices in active markets) and is the estimated amount the Company would have to pay to repurchase its debt, including any premium or discount attributable to the difference between the stated interest rate and market value of interest at the balance sheet date.

The net unamortized debt premium of $18.7 million as of December 30, 2012, which is the difference between the carrying amount of $649.4 million and the principal amount of $630.7 million represented in the previous table, is being amortized to interest expense over the terms of the related debt.

Future maturities of long-term debt for each of the years ending 2013 through 2016 are $1.0 million per year and $626.0 million in 2017.

- Definition

The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.

+ References + Details

Lease Commitments

12 Months Ended

Dec. 30, 2012

Leases [Abstract]

Lease Commitments

The Company leases certain facilities and equipment under operating and capital leases having terms expiring at various dates through 2022. Future minimum lease payments under capital and operating leases as of December 30, 2012, which does not include $10.1 million in sublease income on the Company's operating leases, are as follows (in millions):



Year	Capital Leases		Net Operating Leases
2013	$	0.6	$	18.4
2014	0.4		18.4
2015	0.1		16.2
2016	—		14.1
2017	—		13.0
Thereafter	—		23.3
Total future minimum lease payments	1.1		$	103.4
Less amount representing interest	0.2
Present value of capital lease obligations	0.9
Less current portion	0.5
Long-term capital lease obligations	$	0.4

The following is an analysis of the leased property under capital leases by major class (in millions):



	December 25, 2011		December 30, 2012
Classes of Property
Facilities	$	1.0	$	1.6
Vehicles	0.6		0.5
Office equipment	0.7		0.6
Total	2.3		2.7
Less: Accumulated amortization	1.0		1.5
	$	1.3	$	1.2

Amortization expense related to capital leases was $0.3 million, $0.1 million and $0.1 million for the years ended December 26, 2010, December 25, 2011 and December 30, 2012, respectively.

Gross rent expense under operating leases for the years ended December 26, 2010, December 25, 2011, and December 30, 2012 was $6.8 million, $12.8 million, and $21.1 million, respectively. Total sublease income for the years ended December 26, 2010, December 25, 2011, and December 30, 2012, totaling $0.2 million, $1.3 million, and $2.7 million, respectively, has been netted against rent expense.

Based on management's assessment of assumptions considering existing market conditions, sublease rental rates and recoverability of operating lease expenses for the Company's vacant properties and due to the Company's actions to consolidate facilities, the Company periodically reevaluates its accrual for excess facilities. In 2011, as a result of the Integral acquisition, the Company acquired 131,450 rentable square feet of property located in Maryland with a lease term through April 2020. Prior to the acquisition, Integral had vacated the majority of this space and subleased approximately 83,000 square feet for an initial term which commenced on October 1, 2010 and ends on October 31, 2015. The Company recorded a liability at fair value of $19.0 million at the merger date related to this excess facility.

The Company's accrual for excess facilities was $0.1 million, $18.5 million, and $18.7 million as of December 26, 2010, December 25, 2011 and December 30, 2012, respectively. The Company estimates that the remaining accrual will be paid through 2020.

The accrual for excess facilities is as follows (in millions):



	Excess Facilities
Balance as of December 26, 2010	$	0.1
Fair value of liability assumed in acquisition	19.0
Cash payments	(0.6		)
Balance as of December 25, 2011	18.5
Adjustments	1.8
Cash payments	(1.6		)
Balance as of December 30, 2012	$	18.7

The lease on certain office facilities includes scheduled base rent increases over the term of the lease. The total amount of the base rent payments is being charged to expense on the straight-line method over the term of the lease. In addition to the base rent payment, the Company pays a monthly allocation of the building's operating expenses. The Company has recorded deferred rent, included in accrued expenses and other long-term liabilities in the Consolidated Balance Sheets, of $1.2 million, $1.0 million, and $1.3 million at December 26, 2010, December 25, 2011 and December 30, 2012, respectively, to reflect the excess of rent expense over cash payments since inception of the respective leases.

- Definition

The entire disclosure for lessee entity's leasing arrangements including, but not limited to, all of the following: (a.) The basis on which contingent rental payments are determined, (b.) The existence and terms of renewal or purchase options and escalation clauses, (c.) Restrictions imposed by lease agreements, such as those concerning dividends, additional debt, and further leasing.

+ References + Details

Net Income (Loss) Per Common Share

12 Months Ended

Dec. 30, 2012

Earnings Per Share [Abstract]

Net Income (Loss) Per Common Share

The Company calculates net income (loss) per share in accordance with FASB ASC Topic 260, Earnings per Share (“Topic 260”). Under Topic 260, basic net income (loss) per common share is calculated by dividing net income (loss) by the weighted-average number of common shares outstanding during the reporting period. Diluted net income (loss) per common share reflects the effects of potentially dilutive securities.

In prior reporting periods, the Company had two classes of participating securities, Series B Convertible Preferred Stock and common stock. The two classes of participating securities: common shares and preferred shares represented 99% and 1% of outstanding shares, respectively. The preferred shareholders had the ability to participate in dividends with common shareholders according to a predetermined formula (one for one) based upon the conversion of preferred shares to common shares. On March 8, 2011, all of the 10,000 shares of the previously issued and outstanding shares of Series B Convertible Preferred Stock were redeemed for 100,000 shares of common stock.



(In millions, except earnings per share)	December 26, 2010			December 25, 2011			December 30, 2012
Net income (loss) from continuing operations	$	14.6		$	(23.5	)	$	(112.9	)
Less net income from continuing operations allocated to preferred shareholders	(0.1		)	—			—
Net income (loss) from continuing operations allocated to common shareholders (A)	$	14.5		$	(23.5	)	$	(112.9	)
Weighted average outstanding shares of common stock (B)	16.5			27.4			46.9
Weighted average shares from preferred stock	0.1			—			—
Basic weighted average outstanding shares of common stock and participating securities	16.6			27.4			46.9
Dilutive effect of employee stock options and awards	0.3			—			—
Common stock and common stock equivalents(C)	16.9			27.4			46.9
Net income (loss) from continuing operations per common share:
Basic (A/B)	$	0.88		$	(0.86	)	$	(2.41	)
Diluted (A/C)	$	0.87		$	(0.86	)	$	(2.41	)

The following shares were excluded from the calculation of diluted loss per share because their inclusion would have been anti-dilutive (in millions):



	December 26, 2010	December 25, 2011	December 30, 2012
Shares from stock options and awards	1.2	2.1	3.6

Income Taxes

12 Months Ended

Dec. 30, 2012

Income Tax Disclosure [Abstract]

Income Taxes

The following table summarizes the activity related to the Company's unrecognized tax benefits (in millions):



Balance at December 27, 2009	$	12.6
Increases related to prior periods (acquired entities)	0.3
Increases related to current year tax positions	0.2
Expiration of applicable statutes of limitations	(0.7		)
Balance at December 26, 2010	12.4
Increases related to prior periods (acquired entities)	0.5
Increases related to current year tax positions	0.2
Expiration of applicable statutes of limitations	(0.6		)
Settlements with taxing authorities	(2.4		)
Balance at December 25, 2011	10.1
Increases related to prior periods (acquired entities)	3.7
Increases related to current year tax positions	—
Expiration of applicable statutes of limitations	(0.1		)
Settlements with taxing authorities	(0.3		)
Balance at December 30, 2012	$	13.4

Included in the balance of unrecognized tax benefits at December 30, 2012, are $13.4 million of tax benefits that, if recognized, would affect the effective tax rate. Included in this amount is $10.8 million that would become a deferred tax asset if the tax benefit were recognized. As such, this benefit may be impacted by a corresponding valuation allowance depending upon the Company's consolidated financial position at the time the benefits are recognized.

The Company recognizes interest and penalties related to unrecognized tax benefits in its provision for income taxes. For the years ended December 26, 2010, December 25, 2011 and December 30, 2012, the Company recorded $0.1 million, $0.3 million and $0.4 million, respectively, in interest or penalties. These amounts are netted by a benefit for interest and penalties related to the reversal of prior positions as noted above of $0.4 million, $0.4 million, and $0.1 million for the years ended December 26, 2010, December 25, 2011, and December 30, 2012, respectively. As of December 26, 2010, December 25, 2011, and December 30, 2012, the Company had recorded total interest and penalties of $0.5 million, $0.4 million, and $0.7 million, respectively.

The Company believes that it is reasonably possible that as much as $1.5 million of unrecognized tax benefits will expire within 12 months of December 30, 2012 due to the expiration of various applicable statutes of limitations.

The Company is subject to taxation in the U.S., various state tax jurisdictions and various foreign tax jurisdictions. The Company's tax years for 2000 and later are subject to examination by the U.S. and state tax authorities due to the existence of net operating loss (“NOL”) carryforwards. Generally, the Company's tax years for 2002 and later are subject to examination by various foreign tax authorities.

In assessing the Company's ability to realize deferred tax assets, management considers, on a periodic basis, whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. As such, management has determined that it is appropriate to maintain a full valuation allowance against the Company's deferred tax assets, with the exception of an amount equal to its deferred tax liabilities, which can be expected to reverse over a definite life and certain foreign and separate state deferred tax assets. Management will continue to evaluate the necessity to maintain a valuation allowance against the Company's net deferred tax assets.

It is the Company's intention to permanently reinvest undistributed earnings of its foreign subsidiaries. The Company has not provided deferred U.S. income taxes or foreign withholding taxes on temporary differences resulting from earnings for certain foreign subsidiaries which are permanently reinvested outside the U.S. It is not practicable to determine the amount of unrecognized deferred tax liabilities associated with these temporary differences.

The components of income (loss) before incomes taxes and equity earnings are listed below (in millions):



	2010		2011			2012
Domestic	$	1.9	$	(20.7	)	$	(120.3	)
Foreign	—		(0.9		)	5.8
Total	$	1.9	$	(21.6	)	$	(114.5	)

The provision (benefit) for income taxes from continuing operations for the years ended December 26, 2010, December 25, 2011, and December 30, 2012 are comprised of the following (in millions):



	2010			2011			2012
Federal income taxes:
Current	$	0.1		$	(1.5	)	$	—
Deferred	1.6			0.6			(3.5		)
Total Federal	1.7			(0.9		)	(3.5		)
State and local income taxes
Current	(12.6		)	3.1			0.8
Deferred	(1.8		)	0.8			0.4
Total State and local	(14.4		)	3.9			1.2
Foreign income taxes:
Current	—			0.4			0.1
Deferred	—			(1.5		)	0.6
Total Foreign	—			(1.1		)	0.7
Total	$	(12.7	)	$	1.9		$	(1.6	)

A reconciliation of the total income tax provision (benefit) to the amount computed by applying the statutory federal income tax rate of 35% to income (loss) from continuing operations before income tax provision for the years ended December 26, 2010, December 25, 2011 and December 30, 2012 is as follows (in millions):



	2010			2011			2012
Income tax expense (benefit) at federal statutory rate	$	0.6		$	(7.6	)	$	(40.1	)
State taxes, net of federal tax benefit and valuation allowance	1.9			3.1			0.7
Difference in tax rates between U.S. and foreign	—			(0.1		)	(1.5		)
Release of foreign valuation allowance	—			(0.7		)	—
Increase (decrease) in federal valuation allowance	(2.3		)	4.7			14.2
Nondeductible expense	0.2			0.4			0.3
Increase (decrease) in reserve for uncertain tax positions	(0.2		)	(1.7		)	0.1
Transaction costs	0.7			2.3			0.1
Changes to indefinite life items and separate state deferred taxes	—			1.5			(3.0		)
Impact of purchase accounting	(13.6		)	—			—
Goodwill impairment	—			—			27.6
Total	$	(12.7	)	$	1.9		$	(1.6	)

The tax effects of temporary differences that give rise to the deferred tax assets and deferred tax liabilities as of December 25, 2011 and December 30, 2012 are as follows (in millions):



	2011			2012
Deferred tax assets:
Allowance for doubtful accounts	$	0.8		$	0.4
Sundry accruals	7.8			3.3
Vacation accrual	5.0			5.1
Stock-based compensation	4.9			4.6
Payroll related accruals	2.3			2.7
Lease accruals	9.5			9.7
Investments	2.1			1.9
Net operating loss carryforwards	104.1			124.8
Tax credit carryforwards	3.5			3.7
Deferred revenue	1.5			2.1
Reserves and other	9.8			10.2
	151.3			168.5
Valuation allowance	(98.8		)	(110.4		)
Total deferred tax assets, net of allowance	52.5			58.1
Deferred tax liabilities:
Unearned revenue	(15.4		)	(42.0		)
Other intangibles	(37.0		)	(15.7		)
Property and equipment, principally due to differences in depreciation	(10.1		)	(7.9		)
Total deferred tax liabilities	(62.5		)	(65.6		)
Net deferred tax asset (liability)	$	(10.0	)	$	(7.5	)

At December 30, 2012, the Company had federal tax loss carryforwards of $344.7 million and various state tax loss carryforwards of $187.8 million including net operating losses resulting from stock options of approximately $14.4 million for federal and state, which if recognized would result in additional paid-in capital. Federal and state income tax laws impose restrictions on the utilization of NOL and tax credit carryforwards in the event that an “ownership change” occurs for tax purposes, as defined by Section 382 of the Internal Revenue Code of 1986 (“Section 382”), as amended (the “Code”). In general, an ownership change occurs when shareholders owning 5% or more of a “loss corporation” (a corporation entitled to use NOL or other loss carryovers) have increased their ownership of stock in such corporation by more than 50 percentage points during any 3-year period. The annual base Section 382 limitation is calculated by multiplying the loss corporation's value (which may be modified for certain recent increases to capital) at the time of the ownership change times the greater of the long-term tax-exempt rate determined by the Internal Revenue Service (“IRS”) in the month of the ownership change or the two preceding months. In March 2010, an “ownership change” occurred that will limit the utilization of the loss carryforwards. Additionally, in May 2012, another “ownership change” was triggered. As a result of this change in May, the Company's federal annual utilization of NOL carryforwards will be limited to $28.1 million a year for the five years succeeding the initial ownership change and $11.6 million per year thereafter. If the entire limitation amount is not utilized in a year, the excess can be carried forward and utilized in future years. For the year ended December 30, 2012, there was no impact of such limitations on the income tax provision since the amount of taxable income did not exceed the annual limitation amount. In addition, future equity offerings or acquisitions that have equity as a component of the purchase price could also result in an “ownership change.” If and when any other “ownership change” occurs, utilization of the NOL or other tax attributes may be further limited. As discussed elsewhere, deferred tax assets relating to the NOL and credit carryforwards are offset by a full valuation allowance. In addition, utilization of state tax loss carryforwards is dependent upon sufficient taxable income apportioned to the states.

In assessing the realizability of deferred tax assets, management considers, on a periodic basis, whether it is more likely than not that some portion or all of the deferred tax assets will not be realized. During fiscal 2012, the Company recorded a net increase in its valuation allowance of $11.6 million.

- Definition

The entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 235
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.4-08.(h))
-URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690

Reference 2: http://www.xbrl.org/2003/role/presentationRef
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 136, 172
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 08
-Paragraph h
-Article 4

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 109
-Paragraph 43, 44, 45, 46, 47, 48, 49
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Discontinued Operations

12 Months Ended

Dec. 30, 2012

Discontinued Operations and Disposal Groups [Abstract]

Discontinued Operations

In June 2009, as a result of the continued operating losses in the Southeast division of the PSS segment (the “Southeast Division”), the Company's board of directors approved a plan to sell and dispose of the Southeast Division. In accordance with Topic 205, this business unit was classified as held for sale and reported in discontinued operations in the accompanying Consolidated Financial Statements. The Company recorded a $2.0 million impairment charge in the second quarter of 2009 and an additional $0.2 million in the second quarter of 2010 related to management's estimate of the fair value of the business. On August 2, 2010, the Company divested its Southeast Division for approximately $0.1 million cash consideration and the assumption of certain liabilities.

In June of 2012, consistent with the Company's plans to complete its assessment and evaluation of the non-core businesses acquired in the Integral acquisition, the Company committed to a plan to sell certain lines of business associated with antennas, satellite-cased products and fly-away terminals. These operations were previously reported in the KGS segment, and in accordance with Topic 205, these businesses have been classified as held for sale and reported in discontinued operations in the accompanying consolidated financial statements. In the second quarter of 2012, the Company recorded a $1.5 million impairment charge associated with the portion of goodwill that was allocated to the discontinued businesses based on management's estimate of the fair value of the discontinued businesses. The Company plans to dispose of these operations through a sale of their assets in 2013.

The following table presents the results of discontinued operations including gain and loss on disposals which is included in income (loss) before taxes (in millions):



	Year ended December 26, 2010			Year ended December 25, 2011			Year ended December 30, 2012
Revenue	$	2.2		$	9.2		$	18.5
Loss before taxes	(0.9		)	(1.3		)	(1.8		)
Benefit for income taxes	(0.8		)	(0.6		)	(0.3		)
Net loss	$	(0.1	)	$	(0.7	)	$	(1.5	)

The benefit for income taxes for the year ended December 25, 2011 and December 30, 2012 was primarily due to the expiration of the statute of limitations for certain foreign tax contingencies related to the Company’s discontinued wireless services business.

The following is a summary of the assets and liabilities of discontinued operations, which are in other current assets, other non-current assets, other current liabilities and other long-term liabilities in the accompanying Consolidated Balance Sheets as of December 25, 2011 and December 30, 2012 (in millions):



	December 25, 2011		December 30, 2012
Accounts receivable, net	$	5.3	$	3.4
Inventoried costs	4.0		3.0
Other current assets	0.4		0.2
Current assets of discontinued operations	$	9.7	$	6.6
Property and equipment, net	$	0.6	$	0.4
Goodwill	1.5		—
Other assets	0.3		0.4
Long-term assets of discontinued operations	$	2.4	$	0.8
Accrued expenses and accounts payable	$	3.0	$	4.4
Billings in excess of costs and earnings on uncompleted contracts	1.5		0.1
Other current liabilities	1.8		0.4
Current liabilities of discontinued operations	$	6.3	$	4.9
Other long-term liabilities	$	0.5	$	0.3
Long-term liabilities of discontinued operations	$	0.5	$	0.3

- Definition

The entire disclosure for the facts and circumstances leading to the completed or expected disposal, manner and timing of disposal, the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the segment in which the disposal group was reported, and the classification (whether sold or classified as held for sale) and carrying value of the assets and liabilities comprising the disposal group. Includes all disposal groups, including those classified as components of the entity (discontinued operations).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
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-SubTopic 20
-Section 50
-Paragraph 1
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
-Number 144
-Paragraph 43-48
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Fair Value Measurement	12 Months Ended
Fair Value Measurement	Dec. 30, 2012
Fair Value Disclosures [Abstract]
Fair Value Measurement	Fair Value Measurement The Company adopted Topic 820 with the exception of the application of the statement to non-recurring nonfinancial assets and nonfinancial liabilities. Non-recurring nonfinancial assets and nonfinancial liabilities for which it has not applied the provisions of Topic 820 include those measured at fair value in goodwill impairment testing, indefinite lived intangible assets measured at fair value for impairment testing, asset retirement obligations initially measured at fair value, and those assets and liabilities initially measured at fair value in a business combination. Topic 820 establishes a valuation hierarchy for disclosure of the inputs to valuation used to measure fair value. This hierarchy prioritizes the inputs into three broad levels as follows. Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities. Level 2 inputs are quoted prices for similar assets and liabilities in active markets or inputs that are observable for the asset or liability, either directly or indirectly through market corroboration, for substantially the full term of the financial instrument. Level 3 inputs are unobservable inputs based on the Company's own assumptions used to measure assets and liabilities at fair value. A financial asset or liability's classification within the hierarchy is determined based on the lowest level input that is significant to the fair value measurement. The only asset or liability carried and measured at fair value on a recurring basis is an interest rate swap agreement not qualified as a hedging instrument carried in other current liabilities on the Consolidated Balance Sheets. Gains and losses resulting from marking to market the interest rate swap are recorded in other income (expense), net in the Consolidated Statements Of Operations And Comprehensive Income (Loss). The total gain on the interest rate swap for the years ended December 26, 2010 and December 25, 2011, was $1.0 million and $0.3 million, respectively. There were no outstanding interest rate swaps as of December 25, 2011 or December 30, 2012.

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 820
-SubTopic 10
-Section 50
-Paragraph 2
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Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 107
-Paragraph 15B
-Subparagraph a, b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 12: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 13: http://www.xbrl.org/2003/role/presentationRef
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Stockholders' Equity

12 Months Ended

Dec. 30, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Stockholders' Equity

Stockholders’ Equity


(a)	Common Stock

On May 14, 2012, the Company sold 20.0 million shares of its common stock at a purchase price of $5.00 per share in an underwritten public offering. The Company received gross proceeds of $100.0 million. After deducting underwriting and other offering expenses, the Company received approximately $97.0 million in net proceeds. The Company used the net proceeds from this offering to fund a portion of the cash consideration paid to the stockholders of CEI in connection with the Company's acquisition thereof on July 2, 2012.

On December 1, 2011, the Company repurchased in the open market from an institutional investor 2.0 million shares of its common stock for $5.45 per share, in a block transaction in compliance with legal requirements.

On July 27, 2011, in connection with the acquisition of Integral, the Company issued approximately 10.4 million shares of its common stock to shareholders of Integral. See Note 3 for a complete description of this transaction.

On February 11, 2011, the Company sold approximately 4.9 million shares of its common stock at a purchase price of $13.25 per share in an underwritten public offering. The Company received gross proceeds of approximately $64.8 million. After deducting underwriting and other offering expenses, the Company received approximately $61.1 million in net proceeds.

On October 12, 2010, the Company sold approximately 2.5 million shares of its common stock at a purchase price of $10.20 per share in an underwritten public offering. The Company received gross proceeds of approximately $25.8 million. After deducting underwriting fees and other offering expenses, the Company received approximately $24.7 million in net proceeds. The Company used the net proceeds from this transaction to fund the purchase price for the acquisition of Henry Bros. Electronics, Inc. in December 2010.


(b)	Preferred Stock

On March 8, 2011, all of the 10,000 shares of the previously issued and outstanding shares of Series B Convertible Preferred Stock (“Preferred Stock”) were redeemed for 100,000 shares of common stock. Prior to the redemption, the Preferred Stock had a total liquidation preference of $5.0 million. In accordance with Topic 260, the Preferred Stock was considered a participating security for purposes of computing basic earnings per share prior to redemption.


(c)	Stock Option Plans and Restricted Stock Unit Plans

The Company's board of directors (“Board”) may grant equity-based awards to selected employees, directors and consultants of the Company pursuant to its existing equity incentive plans. In July 2004, the Board resolved that all future stock option grants under the Company's equity incentive plans would be non-statutory stock options, until such further determination by the Board. In February 2005, the Board approved the 2005 Equity Incentive Plan (“2005 Plan”). The 2005 Plan was subsequently approved by a majority of the Company's stockholders on May 18, 2005. In March 10, 2011, the Board approved the 2011 Equity Incentive Plan (“2011 Plan”). The 2011 Plan was subsequently approved by a majority of the Company's stockholders on May 27, 2011. Each of the 2005 Plan and the 2011 Plan permits the Board to issue a wide-variety of awards, including restricted stock units, restricted stock, stock appreciation rights, stock options and deferred stock units. If any shares covered by an award under the 2005 Plan or 2011 Plan are not purchased or are forfeited, or if an award otherwise is terminated, canceled or retired, such shares are again made available for awards under the 2005 Plan and 2011 Plan. As of December 30, 2012, there are approximately 452,000 and 1.5 million shares reserved for issuance for future grant under the 2005 Plan and 2011 Plan, respectively. The Board may amend or terminate the 2005 Plan or 2011 Plan at any time. Certain amendments, including an increase in the share reserve, require stockholder approval. Generally, options and restricted stock units outstanding vest over periods not exceeding ten years. If the Company were to grant stock options, they would be granted with a per share exercise price not less than the fair market value of the Company's common stock on the date of grant, and generally would be exercisable for up to ten years from the grant date.

Integral Stock Option Plans. All outstanding options to purchase shares of Integral common stock that were not canceled and exchanged for a cash payment upon completion of the Integral merger, were assumed by the Company and converted into options to purchase shares of the Company's common stock (with the number of shares subject to each such option and the exercise price applicable to each such option adjusted based on the applicable exchange ratio) (the “Assumed Options”). The Company assumed each such stock option in accordance with the terms and conditions of the applicable Integral option plan and stock option agreement, subject to the adjustments described in the preceding sentence. On February 20, 2012, the Board confirmed (i) the assumption of Integral's 2008 Stock Incentive Plan (the “2008 Plan”), pursuant to NASDAQ Rule 5635, which provides that shares available under certain plans acquired in mergers and other acquisitions may be used for certain post-transaction grants without further stockholder approval and (ii) an amendment to the 2008 Plan, in order to permit the future grant of awards, including restricted stock unit awards, by the Company pursuant to the plan. The 2008 Plan was approved by Integral's Board of directors in December 2007 and by Integral's stockholders in February 2008. The terms and conditions of specific awards are set at the discretion of the Board. As of December 30, 2012, there are approximately 1.2 million shares of the Company's common stock available for issuance under the 2008 Plan. The shares of common stock available for issuance under the 2008 Plan may be used to grant awards, including stock options, stock appreciation rights, restricted stock and restricted stock units, to any employee, director or consultant who was not an employee, director or consultant of the Company prior to the consummation of the Integral merger. The Board may amend or terminate the 2008 Plan at any time. However, certain amendments, including an increase in the share reserve, would require stockholder approval.

Herley Stock Option Plans. All outstanding options to purchase shares of Herley common stock that were not canceled and exchanged for a cash payment upon completion of the Herley merger, were assumed by the Company and converted into options to purchase shares of the Company's common stock (with the number of shares subject to each such option and the exercise price applicable to each such option adjusted based on the applicable exchange ratio). The Company assumed each such stock option in accordance with the terms and conditions of the applicable Herley option plan and stock option agreement, subject to the adjustments described in the preceding sentence. On December 30, 2012, the Board confirmed (i) the assumption of Herley's 2010 Stock Plan (the “2010 Plan”), pursuant to NASDAQ Rule 5635, and (ii) an amendment to the 2010 Plan, in order to permit the future grant of awards, including restricted stock unit awards, by the Company pursuant to the plan. The 2010 Plan was approved by Herley's Board of directors in January 2010 and by Herley's stockholders in March 2010. The terms and conditions of specific awards are set at the discretion of the Board. As of February 20, 2012, there are approximately 413,000 shares of the Company's common stock available for issuance under the 2010 Plan. These shares are available to grant awards, including stock options, shares of common stock and restricted stock units, to any employee, director or consultant who was not an employee, director or consultant of the Company prior to the consummation of the Herley merger. The Board of the Company may amend or terminate the 2010 Plan at any time. However, certain amendments, including an increase in the share reserve, would require stockholder approval.

Henry Bros. Electronics Stock Option Plans. HBE's stock option and stock incentive plans acquired in connection with the Company's acquisition of HBE were terminated on December 15, 2010, and no further grants may be made under these plans after such date. Award grants that were outstanding under these plans on December 15, 2010 will continue to be governed by their existing terms and may be exercised for shares of the Company's common stock at any time prior to the expiration of the option term or any earlier termination of those options in connection with the option holder's cessation of service with the Company. Stock options granted under these plans were incentive stock options, may generally be exercised from one to ten years after the date of grant and generally vest ratably over three to five years. Certain of these options had change in control provisions that accelerated the vesting of the options.

Digital Fusion Inc. Stock Option and Stock Incentive Plans. DFI's stock option and stock incentive plans acquired in connection with the Company's acquisition of DFI were terminated on December 24, 2008, and no further grants may be made under these plans after such date. Award grants that were outstanding under these plans on December 24, 2008 will continue to be governed by their existing terms and may be exercised for shares of the Company's common stock at any time prior to the expiration of the ten-year option term or any earlier termination of those options in connection with the option holder's cessation of service with the Company. Stock options granted under these plans included incentive stock options or non-statutory stock options. All non-statutory options vest upon change in control and were 100% vested on December 24, 2008. With respect to incentive stock options, the qualified stock option plans provide that the exercise price of each such option must be at least equal to 100% of the fair market value of its common stock on the date of grant. Stock options granted under these plans may generally be exercised from one to ten years after the date of grant. Certain of these options had change in control provisions that extended the exercise period for grants for two years from the transaction closing date. Awards granted under these plans generally vest equally over three years; however, in connection with the Company's acquisition of DFI the plans were amended to include immediate vesting of all unvested grants upon any future change in control of the Company. DFI also had certain options granted outside of its qualified stock option plans. These non-qualified “out of plan” stock options expire 10 years from grant date.

RSU Agreements. On January 10, 2007, the Compensation Committee of the Board approved a form of Restricted Stock Unit Agreement (an RSU Agreement) to govern the issuance of restricted stock units (“RSUs”) to executive officers under the Company's 2005 Plan. On November 14, 2011, the Compensation Committee of the Board approved a form of RSU Agreement to govern the issuance of RSUs to executive officers under the Company's 2011 Plan. Each RSU represents the right to receive a share of common stock (a “Share”) on the vesting date. Unless and until the RSUs vest, the Employee will have no right to receive Shares under such RSUs. Prior to actual distribution of Shares pursuant to any vested RSUs, such RSUs will represent an unsecured obligation of the Company, payable (if at all) only from the general assets of the Company. The RSUs that may be awarded to executive officers under an RSU Agreement will vest according to vesting schedules specified in the notice of grant accompanying each grant. The Company recognizes compensation expense on a straight-line basis over the vesting periods based on the market price of the Company's stock on the grant date. The awards granted in 2010, 2011, and 2012 had vesting periods ranging from 5 to 10 years; 2 to 10 years, and 1 to 10 years, respectively. Some of the grants for these years have accelerated vesting occurring upon change of control or termination. Upon exercise of the RSU, the Company issues new shares of common stock.

The Company records compensation expense for employee stock options based on the estimated fair value of the options on the date of grant using the Black-Scholes option-pricing model and the weighted average assumptions (annualized percentages) included in the following table. Awards with graded vesting are recognized using the straight-line method with the following assumptions:



	2010	2011	2012
Expected life:(1)
Stock options	1.4 years	2.2 years	10 years
Risk-free interest rate(2)	0.1% - 3.6%	0.1% - 3.4%	1.6% - 2.3%
Volatility(3)	28.4% - 73.8%	29.3% - 65.3%	59.0% - 59.7%
Forfeiture rate(4)	16.3%	16.3%	16.3%
Dividend yield(5)	—%	—%	—%


(1)	In 2010, all unvested options related to the acquisition of HBE. HBE used the simplified method for calculating the expected life of the option, and the Company used this method for calculating the expected life of the options assumed. In 2011 and 2012, no unvested options were granted and the expected life was equal to the life of the option.


(2)	The risk-free interest rate is based on U.S. Treasury yields in effect at the time of grant with a term equal to the expected term of the options.


(3)	In 2010, 2011, and 2012, the Company estimated implied volatility based upon trailing volatility.


(4)	Forfeitures are estimated at the time of grant based upon historical information. Forfeitures will be revised, if necessary, in subsequent periods if actual forfeitures differ from estimates. In 2010, the estimated forfeitures for the HBE options were based upon the historical information of HBE option holders.


(5)	The Company has no history or expectation of paying dividends on its common stock.

A summary of the status of the Company's stock option plan as of December 30, 2012 and changes in options outstanding under the plan for the year ended December 30, 2012 is as follows:



	Number of Options		Weighted-Average Exercise Price per Share		Weighted- Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value
	(000's)					(000's)
Options outstanding at December 25, 2011	1,771		$	24.69	2.6	$	219
Granted	8		$	5.22	—	—
Exercised	—		$	—	—	—
Forfeited or expired	(646	)	$	19.24	—	—
Options outstanding at December 30, 2012	1,133		$	27.66	2.8	$	80.0
Options exercisable at December 30, 2012	1,112		$	28.06	2.8	$	80.0

As of December 30, 2012, there was $0.1 million of total unrecognized stock-based compensation expense related to nonvested options which is expected to be recognized over a remaining weighted-average vesting period of 1.2 years. Upon exercise of an option, the Company issues new shares of common stock.

During the years ended December 26, 2010, December 25, 2011, and December 30, 2012 the following values relate to the grants and exercises under the Company's option plans:



	2010		2011		2012
Weighted average grant date fair value of options granted	$	6.08	$	2.38	$	3.56
Total intrinsic value of options exercised (in thousands)	$	818	$	1,832	$	—

Additional information about stock options outstanding at December 30, 2012 with exercise prices less than and greater than $4.80 per share, the stock price at December 28, 2012, the last trading day of the period, follows:



	Exercisable			Unexercisable			Total
Stock Options	Number of Shares (000's)	Weighted Average Exercise Price		Number of Shares (000's)	Weighted Average Exercise Price		Number of Shares (000's)	Weighted Average Exercise Price
Less than $4.80	547	$	10.35	21	$	6.91	568	$	10.22
Above $4.80	565	$	45.20	—	$	—	565	$	45.20
Total outstanding	1,112	$	28.06	21	$	6.91	1,133	$	27.66

The following table summarizes the Company's Restricted Stock Unit activity:



	Restricted Stock Units (000's)		Weighted-Average Grant Date Fair Value
Nonvested balance at December 25, 2011	1,211		$	11.47
Grants	2,653		$	5.93
Vested	(187	)	$	10.44
Forfeitures	(7	)	$	7.71
Nonvested balance at December 30, 2012	3,670		$	7.53

As of December 30, 2012, there was $12.9 million of total unrecognized stock-based compensation expense related to nonvested restricted stock units which is expected to be recognized over a remaining weighted-average vesting period of 4.1 years. The fair value of RSU awards that vested in 2010, 2011, and 2012 was $0.9 million, $0.8 million, and $1.9 million, respectively.


(d)	Employee Stock Purchase Plan

In August 1999, the Board approved the 1999 Employee Stock Purchase Plan (“Purchase Plan”). A total of 1,713 thousand shares of Common Stock have been authorized for issuance under the Purchase Plan. The Purchase Plan qualifies as an employee stock purchase plan within the meaning of Section 423 of the Internal Revenue Service Code. Unless otherwise determined by the Compensation Committee of the Board, all employees are eligible to participate in the Purchase Plan so long as they are employed by the Company (or a subsidiary designated by the Board) for at least 20 hours per week and were customarily employed by the Company (or a subsidiary designated by the Board) for at least 5 months per calendar year.

Employees who actively participate in the Purchase Plan are eligible to have up to 15% of their earnings for each purchase period withheld pursuant to the Purchase Plan. The amount that is withheld is used at various purchase dates within the offering period to purchase shares of Common Stock. The price paid for Common Stock at each such purchase date is equal to the lower of 85% of the fair market value of the Common Stock at the commencement date of that offering period or 85% of the fair market value of the Common Stock on the relevant purchase date. Employees are also able to end their participation in the offering at any time during the offering period, and participation ends automatically upon termination of employment. From the Purchase Plan's inception through December 30, 2012, the cumulative number of shares of Common Stock that have been issued under the Purchase Plan is 524,000 and approximately 1,189,000 shares were available for future issuance. During fiscal 2011, approximately 93,196 shares were issued under the plan at an average price of $9.47. During fiscal year 2012, approximately 781,000 shares were bought in the market at an average price of $5.19.

The fair value of Kratos' Purchase Plan shares for 2012 was estimated using the Black-Scholes option pricing model. The assumptions and resulting fair values of options granted for 2011 and 2012 were as follows:



	Offering Periods January 1 to December 31, 2011	Offering Periods January 1 to December 31 2012
Expected term (in years)(1)	0.5	0.5
Risk-free interest rate(2)	0.10% - 0.19%	0.16% - 0.06%
Expected volatility(3)	28.5% - 43.6%	49.7% - 65.73%
Expected dividend yield(4)	0%	0%
Weighted average grant-date fair value per share	$3.05	$1.93


(1)	The expected term is equivalent to the offering period.


(2)	The risk-free interest rate is based on U.S. Treasury yields in effect at the time of grant with a term equal to the expected term.


(3)	The Company estimated implied volatility based upon trailing volatility.


(4)	The Company has no history or expectation of paying dividends on its common stock.

As of December 30, 2012, there was no material unrecognized compensation expense related to the Employee Stock Purchase Plan.


(e)	Stockholder Rights Agreement

On December 16, 2004, the Company entered into a Stockholder Rights Agreement (the “Rights Agreement”). Under the terms of the Rights Agreement, initially, the rights (“Rights”) will attach to all certificates representing shares of outstanding Company common stock and no separate rights certificates will be distributed. Subject to the provisions of the Rights Agreement, the Rights will separate from the Company common stock and the distribution date will occur upon the earlier of (i) ten business days following a public announcement that a person or group of affiliated or associated persons has acquired or obtained the right to acquire beneficial ownership of 15% or more of the then-outstanding common stock (an Acquiring Person), or (ii) ten business days (or such later date as may be determined by action of the Board) prior to such time as any person becomes an Acquiring Person following the commencement of a tender offer or exchange offer that would result in a person or group becoming an Acquiring Person. An Acquiring Person does not include certain persons specified in the Rights Agreement. The Rights Agreement was amended on May 14, 2012 to, among other things, redefine the term Acquiring Person to exclude a newly defined term Exempt Person from the definition of Acquiring Person. The term Exempt Person is defined to include: (A) the Company; (B) any subsidiary of the Company; (C) any employee benefit plan maintained by the Company or any of its subsidiaries; (D) any trustee or fiduciary with respect to such employee benefit plan acting in such capacity or trustee or fiduciary holding shares of Company Common Stock for the purpose of funding any such plan or employee benefits; (E) Oak Investment Partners IX, L.P., Oak IX Affiliates Fund, L.P., Oak IX Affiliates Fund-A, L.P., Oak X Affiliates Fund, L.P., Oak Investment Partners X, L.P., Oak Investment Partners XIII, L.P., or their Affiliates and Associates (collectively, the “Oak Parties) as long as the Oak Parties, individually or in the aggregate, are not the beneficial owner of more than 25% of the outstanding shares of Company stock (other than pursuant to a transaction authorized in writing in advance by the Board of Directors) and certain specified criteria are met.

On December 16, 2004, the Board authorized and declared a dividend of one right (a Right) to purchase one one-hundredth of a share of the Company's Series C Preferred Stock (Series C Preferred) for each outstanding share of common stock, par value $0.001, to stockholders of record as of the close of business December 27, 2004. Each Right entitles the registered holder, subject to the terms of the Rights Agreement, to purchase from the Company one one-hundredth of a share of Series C Preferred Stock at a purchase price of $54.00, subject to adjustment.

The Rights are not exercisable until the distribution date and will expire at the close of business on the tenth anniversary of the Rights Agreement unless earlier redeemed or exchanged by the Company.

Retirement Plans	12 Months Ended
Retirement Plans	Dec. 30, 2012
Compensation and Retirement Disclosure [Abstract]
Retirement Plans	Retirement Plans The Company provides eligible employees the opportunity to participate in defined-contribution savings plans (commonly known as 401(k) plans), which permit contributions on a before-tax basis. Generally, salaried employees and certain hourly employees are eligible to participate in the plans. Under most plans, the employee may contribute to various investment alternatives. In certain plans, the Company matches a portion of the employees' contributions. The Company's contributions to these defined-contribution plans totaled $5.9 million in 2010, $7.3 million in 2011 and $5.1 million in 2012.

- Definition

The entire disclosure for pension and other postretirement benefits.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 715
-URI http://asc.fasb.org/topic&trid=2235017

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Reference 3: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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Reference 4: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 5: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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Reference 6: http://www.xbrl.org/2003/role/presentationRef
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-Name Emerging Issues Task Force (EITF)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
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Reference 8: http://www.xbrl.org/2003/role/presentationRef
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Reference 9: http://www.xbrl.org/2003/role/presentationRef
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Reference 10: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 11: http://www.xbrl.org/2003/role/presentationRef
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-Name Statement of Financial Accounting Standard (FAS)
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Reference 12: http://www.xbrl.org/2003/role/presentationRef
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Reference 13: http://www.xbrl.org/2003/role/presentationRef
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+ Details

Significant Customers	12 Months Ended
Significant Customers	Dec. 30, 2012
Segment Reporting [Abstract]
Significant Customers	Significant Customers Revenue from the U.S. Government (which includes Foreign Military Sales) includes revenue from contracts for which Kratos is the prime contractor as well as those for which the Company is a subcontractor and the ultimate customer is the U.S. Government. The KGS segment has substantial revenue from the U.S. Government. Sales to the U.S. Government amounted to approximately $354.0 million, $534.5 million, and $627.8 million or 87%, 75%, and 65%, of total revenue for the years ended December 26, 2010, December 25, 2011, and December 30, 2012, respectively. The U.S. Government continues to focus on developing and implementing spending, tax, and other initiatives to reduce the deficit, create jobs, and stimulate the economy. Although defense spending is expected to remain a national priority within future federal budgets, the Budget Control Act of 2011 (“Budget Control Act”) committed the U.S. Government to reduce the federal deficit over the next ten years. Under the Budget Control Act, the Bi-Partisan Congressional Joint Select Committee on Deficit Reduction (“the Joint Committee”) was responsible for identifying $1.2 to $1.5 trillion in deficit reductions by November 30, 2011. The Joint Committee was unable to identify the reductions by this deadline and thereby triggered a provision of the Budget Control Act called “sequestration,” which requires very substantial automatic spending cuts that will start in 2013 and be split between defense and non-defense programs and continue over a nine-year period. The Congressional budget process to finalize FY 2013 defense spending has been marked by continued uncertainty and significant debate and increased, as of December 30, 2012, the possibility of sequestration occurring. There continues to be uncertainty in how sequestration would be implemented and there are many variables in how the law could be applied that make it difficult to determine the specific impacts. Any automatic reductions in national defense programs could impact the Company's significant customers.

Segment Information

12 Months Ended

Dec. 30, 2012

Segment Reporting [Abstract]

Segment Information

The Company operates in two principal business segments: Kratos Government Solutions and Public Safety & Security. The KGS segment provides products, solutions and services primarily for mission critical national security priorities. KGS customers primarily include national security related agencies, the DoD, intelligence agencies and classified agencies. The PSS segment provides independent integrated solutions for advanced homeland security, public safety, critical infrastructure, and security and surveillance systems for government and commercial applications. PSS customers are in the critical infrastructure, power generation, power transport, nuclear energy, financial, IT, healthcare, education, transportation and petro-chemical industries, as well as certain government and military customers.

The Company organizes its business segments based on the nature of the products and services offered. Transactions between segments are generally negotiated and accounted for under terms and conditions similar to other government and commercial contracts. This presentation is consistent with the Company's operating structure. In the following table, total operating income of the business segments is reconciled to the corresponding consolidated amount. The reconciling item “corporate activities” includes costs for certain stock-based compensation programs (including stock-based compensation costs for stock options, employee stock purchase plan and restricted stock units), the effects of items not considered part of management's evaluation of segment operating performance, merger and acquisition expenses, corporate costs not allocated to the operating segments, and other miscellaneous corporate activities.

Revenues, operating income (loss) and assets disclosed below provided by the Company's segments for the years ended December 26, 2010, December 25, 2011, and December 30, 2012, are as follows (in millions):



	2010			2011			2012
Revenues:
Kratos Government Solutions
Service revenues	$	248.5		$	238.8		$	264.0
Product sales	123.7			362.9			519.2
Total Kratos Government Solutions	372.2			601.7			783.2
Public Safety & Security
Service revenues	36.3			112.2			186.0
Product sales	—			—			—
Total Public Safety & Security	36.3			112.2			186.0
Total revenues	$	408.5		$	713.9		$	969.2
Depreciation and amortization:
Kratos Government Solutions	$	12.3		$	45.7		$	54.5
Public Safety & Security	0.6			2.3			3.5
Total depreciation and amortization	$	12.9		$	48.0		$	58.0
Operating income (loss) from continuing operations:
Kratos Government Solutions	$	25.1		$	35.4		$	(41.5	)
Public Safety & Security	1.8			9.9			(2.5		)
Corporate activities	(3.8		)	(15.8		)	(5.7		)
Total operating income (loss) from continuing operations	$	23.1		$	29.5		$	(49.7	)

Revenues from foreign customers were approximately $54.3 million or 8% and $116.2 million or 12% of total revenue for the years ended December 25, 2011 and December 30, 2012, respectively. There were no revenues from foreign customers for the year ended December 26, 2010.

Amounts related to corporate activities were impacted by the following items in 2010, 2011 and 2012.

In 2010, the Company reached a settlement with one of its directors' and officers' insurance carriers to cover costs related to its completed stock options and DOJ investigations. The settlement received, net of legal expenses, was a $1.4 million benefit.

In 2012, the Company recorded an impairment of goodwill and intangible assets of $83.7 million related to the KGS segment and an impairment of intangible assets of $12.9 million related to the PSS segment. See Note 2.

In 2010 and 2011, the Company had merger and acquisition expenses of approximately $3.1 million and $12.5 million, respectively, and in 2012 had a benefit from merger related items of $2.7 million due to a reduction in contingent consideration, settlement of a dispute on fees, and a change in estimate of indemnity obligations related to former directors and officers of Integral.

Segment assets are as follows (in millions):



	December 25, 2011		December 30, 2012
Assets:
Kratos Government Solutions	$	1,028.8	$	1,104.0
Public Safety & Security	88.6		106.8
Discontinued operations	12.1		7.5
Corporate activities	86.5		65.7
Total assets	$	1,216.0	$	1,284.0

The increases in the assets in the KGS and PSS segments are primarily attributable to the acquisitions of CEI on July 2, 2012 and the Critical Infrastructure Business on December 30, 2011. Assets of foreign subsidiaries were $47.2 million and $90.0 million as of December 25, 2011 and December 30, 2012, respectively.

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

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-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 131
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Commitments and Contingencies

12 Months Ended

Dec. 30, 2012

Commitments and Contingencies Disclosure [Abstract]

Commitments and Contingencies

In addition to commitments and obligations in the ordinary course of business, the Company is subject to various claims, pending and potential legal actions for damages, investigations relating to governmental laws and regulations and other matters arising out of the normal conduct of our business. The Company assesses contingencies to determine the degree of probability and range of possible loss for potential accrual in its Consolidated Financial Statements. An estimated loss contingency is accrued in its Consolidated Financial Statements if it is probable that a liability has been incurred and the amount of the loss can be reasonably estimated. Because litigation is inherently unpredictable and unfavorable resolutions could occur, assessing litigation contingencies is highly subjective and requires judgments about future events. When evaluating contingencies, the Company may be unable to provide a meaningful estimate due to a number of factors, including the procedural status of the matter in question, the presence of complex or novel legal theories, and/or the ongoing discovery and development of information important to the matters. In addition, damage amounts claimed in litigation against it may be unsupported, exaggerated or unrelated to possible outcomes, and as such are not meaningful indicators of its potential liability. The Company regularly reviews contingencies to determine the adequacy of its accruals and related disclosures. The amount of ultimate loss may differ from these estimates. It is possible that cash flows or results of operations could be materially affected in any particular period by the unfavorable resolution of one or more of these contingencies. Whether any losses finally determined in any claim, action, investigation or proceeding could reasonably have a material effect on the Company's business, financial condition, results of operations or cash flows will depend on a number of variables, including: the timing and amount of such losses; the structure and type of any remedies; the monetary significance of any such losses, damages or remedies may have on our Consolidated Financial Statements; and the unique facts and circumstances of the particular matter that may give rise to additional factors.

(a) Legal and Regulatory Matters.

Integral Indemnification Obligation. Integral, which was acquired on July 27, 2011, was previously the subject of a SEC investigation. On July 30, 2009, the SEC and Integral each announced that an administrative settlement had been reached concluding the SEC's investigation. In conjunction with its announcement of the administrative settlement, the SEC disclosed that it was instituting separate civil actions against three former officers of Integral, Steven R. Chamberlain (now deceased), Elaine M. Brown and Gary A. Prince in a case filed July 30, 2009 captioned United States Securities and Exchange Commission v. Steven R. Chamberlain, Elaine M. Brown, and Gary A. Prince, Case No. 09-CV-01423, pending in the United States District Court for the District of Columbia. The SEC's complaint alleges that from 1999 through August 2006, Chamberlain, Brown and Prince made materially false and misleading statements and omitted material information in various filings with the SEC by failing to disclose the role of Prince, who had been convicted of engaging in securities fraud while at another company, at Integral and his legal background in its filings. The SEC sought permanent injunctions against each defendant, as well as court orders imposing officer and director bars and civil penalties. Integral has indemnification obligations to these individuals, as well as to other former directors and officers of Integral who may incur indemnifiable costs in connection with these actions, pursuant to the terms of separate indemnification agreements entered into with each of them effective as of December 4, 2002. As a result of the acquisition of Integral, the Company has assumed these indemnification obligations. The indemnification agreements each provide, subject to certain terms and conditions, that the Company shall indemnify the individual to the fullest extent permissible by Maryland law against judgments, penalties, fines, settlements and reasonable expenses actually incurred in the event that the individual is made a party to a legal proceeding by reason of his or her present or prior service as an officer or employee of Integral, and shall also advance reasonable litigation expenses actually incurred subject to, among other conditions, receipt of a written undertaking to repay any costs or expenses advanced if it shall ultimately be determined that the individual has not met the standard of conduct required for indemnification under Maryland law. Certain costs and expenses were previously covered under Integral's applicable directors and officers liability insurance policy. The policy limits were exhausted in December 2011, and the Company is advancing payment of indemnifiable costs pursuant to the indemnification agreements. On November 26, 2012, the SEC announced that it had finalized a settlement with Elaine M. Brown, resulting in a final judgment that resolved the SEC's matter against Brown. The SEC's case against Gary A. Prince proceeded to a bench trial in December 2012, which trial concluded in January 2013. As of this filing, the court has not issued a decision in the SEC's matter against Prince. Either party may appeal the court's decision, which would require the Company to continue to advance payment of indemnifiable costs.

U.S. Government Cost Claims. The Company's contracts with the Department of Defense are subject to audit by the Defense Contract Audit Agency (“DCAA”). As a result of these audits, from time to time, the Company is advised of claims concerning potential disallowed, overstated or disputed costs. For example, during the course of its current audits, the DCAA is closely examining and questioning certain of its established and disclosed practices that it had previously audited and accepted. In addition, based on a DCAA audit, the U.S. Department of Justice is currently investigating whether one of our subsidiaries violated the federal False Claims Act by overstating its labor and material costs in a contract with the Department of Defense prior to the Company's acquisition of the subsidiary. Under the False Claims Act, the Department of Justice can seek civil penalties plus treble damages. The Company intends to defend itself in these matters and to work to resolve or settle any disputed contract costs. When appropriate, the Company records accruals to reflect its expected exposure to the matters raised by the U.S. Government, and it reviews such accruals on a quarterly basis for sufficiency based on the most recent information available. Based on its assessment, it has accrued an amount in its financial statements for contingent liabilities associated with these matters that it considers to be immaterial to its overall financial position. The matter that is currently being investigated was identified during the acquisition process and was taken into consideration in the purchase price allocation of this subsidiary. Contract disputes with the U.S. government, however, are inherently unpredictable, and unfavorable resolutions could occur. As a result, assessing contingencies is highly subjective and requires judgment about future events. The amount of ultimate loss may exceed the Company's current accruals, and it is possible that its cash flows or results of operations could be materially affected in any particular period by the unfavorable resolution of one or more of these contingencies.

Other Litigation Matters. The Company is subject to normal and routine litigation arising from the ordinary course and conduct of business, and, at times, as a result of acquisitions and dispositions. They include, for example, commercial, employment, intellectual property, environmental and securities matters.

The aggregate amounts accrued related to these matters are not material to the total liabilities of the Company.


(c)	Warranty

Certain of the Company’s products, product finishes, and services are covered by a warranty to be free from defects in material and workmanship for periods ranging from one to ten years. Optional extended warranty contracts can also be purchased with the revenue deferred and amortized over the extended warranty period. The Company accrues a warranty liability for estimated costs to provide products, parts or services to repair or replace products in satisfaction of warranty obligations. Warranty revenues related to extended warranty contracts are amortized to income, over the life of the contract, using the straight-line method. Costs under extended warranty contracts are expensed as incurred.

The Company’s estimate of costs to service its warranty obligations is based upon historical experience and expectations of future conditions. To the extent that the Company experiences any changes in warranty claim activity or costs associated with servicing those claims, its warranty liability is adjusted accordingly.

The changes in the Company's aggregate product warranty liabilities, which are included in other current liabilities and other long term-liabilities on the Company's Consolidated Balance Sheets, were as follows (in millions):



	Year Ended
	December 25, 2011			December 30, 2012
Balance, at beginning of the period	$	1.1		$	3.8
Costs accrued and revenues deferred	1.6			1.8
Warranty liabilities assumed from acquisitions	2.5			0.4
Adjustments to preexisting warranties	(0.8		)	(0.7		)
Settlements made (in cash or kind) and revenues recognized	(0.6		)	(0.1		)
Balance, at end of period	3.8			5.2
Less: Current portion	3.8			4.9
Non-current accrued product warranty and deferred warranty revenue	$	—		$	0.3
Total warranty	$	3.8		$	5.2


(d)	Self-Insured Health and Workers' Compensation Plans

The Company has health plans which are self-insured and also has liabilities related to its self-insured worker's compensation plans for its discontinued wireless business. The liabilities related to the health plans are a component of total accrued expenses and the liabilities related to the workers' compensation plans are a component of current liabilities of discontinued operations in the Consolidated Balance Sheets. Management determines the adequacy of these accruals based on an evaluation of the Company's historical experience and trends related to both medical and workers' compensation claims and payments, information provided to the Company by the Company's insurance broker, industry experience and the average lag period in which claims are paid. If such information indicates that the Company's accruals require adjustment, the Company will, correspondingly, revise the assumptions utilized in the Company's methodologies and reduce or provide for additional accruals as deemed appropriate.

As of December 25, 2011, and December 30, 2012, the accrual for the Company's partial self-insurance programs approximated $0.2 million and $0.1 million for its health insurance and $0.3 million and $0.2 million for its workers' compensation insurance, respectively. The Company also carries stop-loss insurance that provides coverage limiting the Company's total exposure related to each medical and workers' compensation claim incurred, as defined in the applicable insurance policies. The medical annual claim limits are $50,000 - $85,000 and the workers' compensation claim limits are $250,000 - $350,000 depending upon the plan year. In 2010, 2011, and 2012, no claims exceeded the limits for workers' compensation. In 2010, 2011 and 2012, the Company had four, eight, and no claims, respectively, which exceeded the limits for medical insurance.

- Definition

The entire disclosure for commitments and contingencies.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 825
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6449706&loc=d3e16207-108621

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 460
-SubTopic 10
-Section 50
-Paragraph 8
-URI http://asc.fasb.org/extlink&oid=6398077&loc=d3e12565-110249

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 450
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=6952336&loc=d3e14435-108349

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.25)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 440
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6394976&loc=d3e25287-109308

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name FASB Interpretation (FIN)
-Number 14
-Paragraph 3
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 5
-Paragraph 9, 10, 11, 12
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Quarterly Financial Data (Unaudited)

12 Months Ended

Dec. 30, 2012

Quarterly Financial Information Disclosure [Abstract]

Quarterly Financial Data (Unaudited)

The following financial information reflects all normal and recurring adjustments that are, in the opinion of management, necessary for a fair statement of the results of the interim periods. Summarized quarterly data for the years ended December 25, 2011 and December 30, 2012, is as follows (in millions, except per share data):

Quarterly Results in 2011



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Fiscal year 2011
Revenues	$	122.8		$	171.1		$	206.6		$	213.4
Gross profit	$	27.4		$	45.4		$	59.0		$	59.4
Operating income from continuing operations	$	1.4		$	8.7		$	9.7		$	9.7
Provision (benefit) for income taxes	$	(1.2	)	$	0.9		$	1.6		$	0.6
Net loss	$	(3.5	)	$	(5.2	)	$	(6.9	)	$	(8.6	)
Net loss per common share:
Basic	$	(0.17	)	$	(0.22	)	$	(0.22	)	$	(0.25	)
Diluted	$	(0.17	)	$	(0.22	)	$	(0.22	)	$	(0.25	)

The quarterly increases in revenues and expenses are a result of the Company's acquisitions. See Note 3.

During the first, second, third and fourth quarters, the Company incurred $5.8 million, $1.8 million, $3.7 million and $1.2 million, respectively, of expenses related to the Company's acquisitions during those quarters. Also included in the first, second, third, and fourth quarter is amortization of purchased intangibles of $3.4 million, $9.2 million, $11.9 million and $13.5 million, respectively. Certain of the lives of the intangible assets are relatively short in nature, ranging from 10 to 16 months. See Note 3.

As a result of the impact of the issuance of 4.9 million shares in February 2011 for the Herley acquisition and 10.4 million shares in July 2011 for the Integral acquisition, and the buyback of 2.0 million shares in November 2011 on the Company's quarterly and yearly weighted average basic and diluted shares outstanding, the sum of 2011 quarterly loss per share does not equal the Company's 2011 loss per share. See Note 3 and 11.

Quarterly Results in 2012



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Fiscal year 2012
Revenues	$	209.5		$	219.8		$	276.3		$	263.6
Gross profit	$	57.4		$	57.7		$	74.1		$	68.0
Operating income (loss) from continuing operations	$	9.1		$	7.4		$	14.1		$	(80.3	)
Provision (benefit) for income taxes	$	(4.1	)	$	6.6		$	1.3		$	(5.4	)
Net loss	$	(3.0	)	$	(17.2	)	$	(4.2	)	$	(90.0	)
Net loss per common share:
Basic	$	(0.09	)	$	(0.41	)	$	(0.07	)	$	(1.59	)
Diluted	$	(0.09	)	$	(0.41	)	$	(0.07	)	$	(1.59	)

The quarterly increases in revenues and expenses in the third and fourth quarter are a result of the Company's acquisition of CEI. See Note 3.

In the fourth quarter the Company incurred an impairment of goodwill and intangible assets of $96.6 million. See Note 2.

During the first, second, and third quarters, the Company incurred $0.9 million, $1.5 million, and $0.3 million, respectively, of expenses related to the Company's acquisitions during those quarters and during the fourth quarter the Company had a benefit of $2.7 million related to acquisition items. Also included in each of the first, second, third and fourth quarter is amortization of purchased intangibles of $10.5 million, $8.9 million, $13.0 million and $11.5 million, respectively.

- Definition

The entire disclosure for the quarterly financial data in the annual financial statements. The disclosure may include a tabular presentation of financial information for each fiscal quarter for the current and previous year, including revenues, gross profit, income or loss before extraordinary items and earnings per share data. It also includes an indication if the information in the note is unaudited, comments on the aggregate effect of year-end adjustments, and an explanation of matters or transactions that affect comparability or are pertinent to an understanding of the information furnished.

+ References + Details

Condensed Consolidating Financial Statements

12 Months Ended

Dec. 30, 2012

Condensed Consolidating Financial Statements [Abstract]

Condensed Consolidating Financial Statements

The Company has $625.0 million in outstanding Notes. See Note 5. The Notes are guaranteed by all of the Company's 100% owned domestic subsidiaries (the "Subsidiary Guarantors") and are collateralized by the assets of all of the Company's 100% owned subsidiaries. The Notes are fully and unconditionally guaranteed on a joint and several basis by each guarantor subsidiary and the Company. There are no contractual restrictions limiting cash transfers from guarantor subsidiaries by dividends, loans or advances to the Company. The Notes are not guaranteed by the Company's foreign subsidiaries (the “Non-Guarantor Subsidiaries”).

The following tables present condensed consolidating financial statements for the parent company, the Subsidiary Guarantors and the Non-Guarantor Subsidiaries, respectively, for 2011 and 2012. In 2010, all Non-Guarantor Subsidiaries were minor and as a result condensed consolidating financial statements are not required for 2010. The consolidating financial information below follows the same accounting policies as described in the Consolidated Financial Statements, except for the use of the equity method of accounting to reflect ownership interests in wholly-owned subsidiaries, which are eliminated upon consolidation.

Condensed Consolidating Balance Sheet December 25, 2011 (in millions)

	Parent Company		Guarantors on a Combined Basis		Non-Guarantors on a Combined Basis		Eliminations			Consolidated
Assets
Current Assets:
Cash and cash equivalents	$	52.6	$	2.8	$	14.2	$	—		$	69.6
Accounts receivable, net	—		225.4		19.9		—			245.3
Amounts due from affiliated companies	446.2		—		—		(446.2		)	—
Inventoried costs	—		64.2		12.4		—			76.6
Other current assets	6.7		18.4		4.4		—			29.5
Total current assets	505.5		310.8		50.9		(446.2		)	421.0
Property, plant and equipment, net	1.2		62.2		9.1		—			72.5
Goodwill	—		550.2		21.4		—			571.6
Intangible assets, net	—		119.8		4.8		—			124.6
Investment in subsidiaries	460.1		20.5		—		(480.6		)	—
Amounts due from affiliated companies	—		26.0		—		(26.0		)	—
Other assets	21.7		4.0		0.6		—			26.3
Total assets	$	988.5	$	1,093.5	$	86.8	$	(952.8	)	$	1,216.0
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	8.5	$	37.5	$	2.8	$	—		$	48.8
Accrued expenses	2.3		45.1		3.3		—			50.7
Accrued compensation	3.7		33.3		2.8		—			39.8
Billings in excess of costs and earnings on uncompleted contracts	—		34.3		1.9		—			36.2
Deferred tax liability	—		8.5		—		—			8.5
Amounts due to affiliated companies	—		414.5		31.7		(446.2		)	—
Other current liabilities	5.9		21.7		2.2		—			29.8
Total current liabilities	20.4		594.9		44.7		(446.2		)	213.8
Long-term debt, net of current portion	647.8		—		5.8		—			653.6
Deferred tax liability	—		2.5		—		—			2.5
Amounts due to affiliated companies	—		—		26.0		(26.0		)	—
Other long-term liabilities	7.7		23.8		2.0		—			33.5
Total liabilities	675.9		621.2		78.5		(472.2		)	903.4
Total stockholders' equity	312.6		472.3		8.3		(480.6		)	312.6
Total liabilities and stockholders' equity	$	988.5	$	1,093.5	$	86.8	$	(952.8	)	$	1,216.0

Condensed Consolidating Balance Sheet December 30, 2012 (in millions)

	Parent Company		Guarantors on a Combined Basis			Non-Guarantors on a Combined Basis		Eliminations			Consolidated
Assets
Current Assets:
Cash and cash equivalents	$	37.8	$	(4.0	)	$	15.2	$	—		$	49.0
Accounts receivable, net	—		253.5			18.4		—			271.9
Amounts due from affiliated companies	480.2		—			—		(480.2		)	—
Inventoried costs	—		75.4			18.9		—			94.3
Other current assets	9.1		28.0			3.1		—			40.2
Total current assets	527.1		352.9			55.6		(480.2		)	455.4
Amounts due from affiliated companies, long-term	—		24.0			—		(24.0		)	—
Property, plant and equipment, net	1.3		74.7			9.6		—			85.6
Goodwill	—		574.8			21.7		—			596.5
Intangible assets, net	—		103.4			2.7		—			106.1
Investment in subsidiaries	439.8		28.8			—		(468.6		)	—
Other assets	17.6		22.4			0.4		—			40.4
Total assets	$	985.8	$	1,181.0		$	90.0	$	(972.8	)	$	1,284.0
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	2.8	$	75.2		$	5.6	$	—		$	83.6
Accrued expenses	$	7.0	$	42.3		$	3.4	$	—		$	52.7
Accrued compensation	2.9		41.8			3.1		—			47.8
Billings in excess of costs and earnings on uncompleted contracts	—		40.5			3.2		—			43.7
Deferred income tax liability	—		28.9			—		—			28.9
Amounts due to affiliated companies	—		455.1			25.1		(480.2		)	—
Other current liabilities	1.1		19.3			1.9		—			22.3
Total current liabilities	13.8		703.1			42.3		(480.2		)	279.0
Long-term debt, net of current portion	643.6		—			4.8		—			648.4
Amounts due to affiliated companies	—		—			24.0		(24.0		)	—
Other long-term liabilities	4.3		26.1			2.1		—			32.5
Total liabilities	661.7		729.2			73.2		(504.2		)	959.9
Total stockholders' equity	324.1		451.8			16.8		(468.6		)	324.1
Total liabilities and stockholders' equity	$	985.8	$	1,181.0		$	90.0	$	(972.8	)	$	1,284.0

Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Year Ended December 25, 2011 (in millions)

	Parent Company			Guarantors on a Combined Basis			Non-Guarantors on a Combined Basis			Eliminations			Consolidated
Service revenues	$	—		$	349.3		$	1.7		$	—		$	351.0
Product sales	—			327.4			46.9			(11.4		)	362.9
Total revenues	—			676.7			48.6			(11.4		)	713.9
Cost of service revenues	—			259.2			1.5			—			260.7
Cost of product sales	—			242.5			30.9			(11.4		)	262.0
Total costs	—			501.7			32.4			(11.4		)	522.7
Gross profit	—			175.0			16.2			—			191.2
Selling, general and administrative expenses	15.9			122.3			14.9			—			153.1
Research and development expenses	—			7.9			0.7			—			8.6
Operating income (loss) from continuing operations	(15.9		)	44.8			0.6			—			29.5
Other income (expense):
Interest expense, net	(50.8		)	0.1			(0.4		)	—			(51.1		)
Other income, net	0.3			0.4			(0.7		)	—			—
Total other income and expense, net	(50.5		)	0.5			(1.1		)	—			(51.1		)
Income (loss) from continuing operations before income taxes	(66.4		)	45.3			(0.5		)	—			(21.6		)
Provision (benefit) for income taxes from continuing operations	—			3.0			(1.1		)	—			1.9
Income (loss) from continuing operations	(66.4		)	42.3			0.6			—			(23.5		)
Income (loss) from discontinued operations	—			(0.8		)	0.1			—			(0.7		)
Equity in net income (loss) of subsidiaries	42.2			0.5			—			(42.7		)	—
Net income (loss)	$	(24.2	)	$	42.0		$	0.7		$	(42.7	)	$	(24.2	)
Comprehensive income (loss)	$	(24.4	)	$	41.7		$	0.8		$	(42.5	)	$	(24.4	)

Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Year Ended December 30, 2012 (in millions)

	Parent Company			Guarantors on a Combined Basis			Non-Guarantors on a Combined Basis			Eliminations			Consolidated
Service revenues	$	—		$	448.5		$	1.5		$	—		$	450.0
Product sales	—			470.0			64.5			(15.3		)	519.2
Total revenues	—			918.5			66.0			(15.3		)	969.2
Cost of service revenues	—			350.0			0.8			—			350.8
Cost of product sales	—			333.8			42.7			(15.3		)	361.2
Total costs	—			683.8			43.5			(15.3		)	712.0
Gross profit	—			234.7			22.5			—			257.2
Selling, general and administrative expenses	7.4			171.2			13.9			—			192.5
Impairment of goodwill and intangibles	—			96.6			—			—			96.6
Research and development expenses	—			16.9			0.9			—			17.8
Operating income (loss) from continuing operations	(7.4		)	(50.0		)	7.7			—			(49.7		)
Other income (expense):
Interest expense, net	(65.9		)	0.3			(0.5		)	—			(66.1		)
Other income, net	0.3			0.1			0.9			—			1.3
Total other income and expense, net	(65.6		)	0.4			0.4			—			(64.8		)
Income (loss) from continuing operations before income taxes	(73.0		)	(49.6		)	8.1			—			(114.5		)
Provision (benefit) for income taxes from continuing operations	20.8			(22.8		)	0.4			—			(1.6		)
Income (loss) from continuing operations	(93.8		)	(26.8		)	7.7			—			(112.9		)
Income (loss) from discontinued operations	(0.1		)	(2.2		)	0.8			—			(1.5		)
Equity in net income (loss) of subsidiaries	(20.5		)	8.3			—			12.2			—
Net income (loss)	$	(114.4	)	$	(20.7	)	$	8.5		$	12.2		$	(114.4	)
Comprehensive income (loss)	$	(115.0	)	$	(20.9	)	$	9.4		$	11.5		$	(115.0	)

Condensed Consolidating Statement of Cash Flows Year Ended December 25, 2011 (in millions)

	Parent Company			Guarantors on a Combined Basis			Non-Guarantors on a Combined Basis			Eliminations		Consolidated
Net cash provided by (used in) operating activities	$	(55.1	)	$	60.5		$	(0.2	)	$	—	$	5.2
Investing activities:
Cash paid for acquisitions, net of cash acquired	(421.0		)	18.0			11.9			—		(391.1		)
Decrease in restricted cash	1.4			1.6			—			—		3.0
Capital expenditures	(0.2		)	(6.3		)	(1.0		)	—		(7.5		)
Net cash provided by (used in) investing activities from continuing operations	(419.8		)	13.3			10.9			—		(395.6		)
Financing activities:
Proceeds from the issuance of common stock	61.1			—			—			—		61.1
Proceeds from the issuance of long-term debt	425.7			—			—			—		425.7
Debt issuance costs paid	(22.1		)	—			—			—		(22.1		)
Purchase of treasury stock	(10.9		)	—			—			—		(10.9		)
Repayment of debt	—			(2.6		)	(0.8		)	—		(3.4		)
Financing from affiliated companies	63.6			(68.6		)	5.0			—		—
Other, net	2.0			—			—			—		2.0
Net cash provided by (used in) financing activities from continuing operations	519.4			(71.2		)	4.2			—		452.4
Net cash flows of continuing operations	44.5			2.6			14.9			—		62.0
Net operating cash flows from discontinued operations	—			(2.2		)	(0.5		)	—		(2.7		)
Effect of exchange rate changes on cash and cash equivalents	—			(0.3		)	(0.2		)			(0.5		)
Net increase in cash and cash equivalents	$	44.5		$	0.1		$	14.2		$	—	$	58.8

Condensed Consolidating Statement of Cash Flows Year Ended December 30, 2012 (in millions)

	Parent Company			Guarantors on a Combined Basis			Non-Guarantors on a Combined Basis			Eliminations		Consolidated
Net cash provided by (used in) operating activities	$	(98.2	)	$	144.5		$	6.0		$	—	$	52.3
Investing activities:				—			—
Cash paid for acquisitions, net of cash acquired	2.3			(151.7		)	—			—		(149.4		)
Decrease in restricted cash	—			0.6			—			—		0.6
Capital expenditures	(0.5		)	(14.2		)	(1.9		)	—		(16.6		)
Other, net	—			0.3			—			—		0.3
Net cash provided by (used in) investing activities from continuing operations	1.8			(165.0		)	(1.9		)	—		(165.1		)
Financing activities:
Proceeds from the issuance of common stock	97.0			—			—			—		97.0
Debt issuance costs paid	(1.2		)	—			—			—		(1.2		)
Repayment of debt	—			(0.5		)	(1.0		)	—		(1.5		)
Financings from affiliated companies	(10.8		)	12.8			(2.0		)	—		—
Other, net	(3.4		)	—			—			—		(3.4		)
Net cash provided by (used in) financing activities from continuing operations	81.6			12.3			(3.0		)	—		90.9
Net cash flows of continuing operations	(14.8		)	(8.2		)	1.1			—		(21.9		)
Net operating cash flows from discontinued operations	—			1.3			—			—		1.3
Effect of exchange rate changes on cash and cash equivalents	—			—			—					—
Net increase (decrease) in cash and cash equivalents	$	(14.8	)	$	(6.9	)	$	1.1		$	—	$	(20.6	)

Organization and Summary of Significant Accounting Policies (Policies)

12 Months Ended

Dec. 30, 2012

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Principles of Consolidation and Basis of Presentation

Fiscal Year

Use of Estimates

Revenue Recognition


(1)	Whether the Company acts as a principal in the transaction;


(2)	Whether the Company takes title to the products;


(3)	Whether the Company assumes risks and rewards of ownership, such as risk of loss for collection, delivery or returns;


(4)	Whether the Company serves as an agent or broker, with compensation on a commission or fee basis; and


(5)	Whether the Company assumes the credit risk for the amount billed to the customer subsequent to delivery.

Shipping and Handling Costs

Inventoried Costs

Inventoried costs

Derivatives Instruments

Derivative Instruments

Research and Development

Costs incurred in research and development activities are expensed as incurred in accordance with FASB ASC Topic 730, Research and Development.

Income Taxes

Income Taxes - Uncertain Tax Positions

Stock-based Compensation

Stock-Based Compensation

Allowance for Doubtful Accounts

Cash and Cash Equivalents

The Company's cash equivalents consist of its highly liquid investments with an original maturity of three months or less when purchased by the Company.

Property and Equipment, Net

Assets are depreciated using the straight-line method, with the following lives:



		Years
Buildings and improvements		15 - 39
Machinery and equipment		3 - 10
Computer equipment and software		1 - 10
Vehicles, furniture, and office equipment		5
Leasehold improvements		Shorter of useful life or length of lease

Leases

Acquisitions

Goodwill and Other Intangible Assets, Net

Impairment of Long-Lived Assets and Long-Lived Assets to Be Disposed Of

Fair Value of Financial Instruments

Concentrations and Uncertainties

Debt Issuance Costs

Foreign Currency Translation

Product Warranties

Treasury Stock

Recent Accounting Pronouncements

Other than as described below, no new accounting pronouncement issued or effective during the fiscal year has had or is expected to have a material impact on the Consolidated Financial Statements.

Goodwill

The Company performs its annual impairment test for goodwill in accordance with Topic 350 as of the last day of each fiscal year or when evidence of potential impairment exists.

Organization and Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 30, 2012

Accounting Policies [Abstract]

Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs

The following table shows the amounts recognized in the Consolidated Financial Statements for 2010, 2011 and 2012 for stock-based compensation expense related to stock options, stock awards and to stock offered under the Company's employee stock purchase plan (in millions).



	Year ended December 26, 2010			Year ended December 25, 2011			Year ended December 30, 2012
Cost of revenues	$	—		$	—		$	—
Selling, general and administrative expenses	1.9			3.3			6.6
Total cost of employee stock-based compensation included in operating income (loss) from continuing operations, before income tax	1.9			3.3			6.6
Total charged against operations	$	1.9		$	3.3		$	6.6
Impact on net income (loss) per common share:
Basic	$	(0.11	)	$	(0.12	)	$	(0.14	)
Diluted	$	(0.11	)	$	(0.12	)	$	(0.14	)

Schedule of Valuation and Qualifying Accounts Disclosure



Allowance for Doubtful Accounts	Balance at Beginning of Year		Provisions		Write-offs/Recoveries			Balance at End of Year
Year ended December 26, 2010	$	0.8	$	0.4	$	(0.5	)	$	0.7
Year ended December 25, 2011	$	0.7	$	1.8	$	(0.5	)	$	2.0
Year ended December 30, 2012	$	2.0	$	0.4	$	(1.0	)	$	1.4

Property, Plant and Equipment

Assets are depreciated using the straight-line method, with the following lives:



		Years
Buildings and improvements		15 - 39
Machinery and equipment		3 - 10
Computer equipment and software		1 - 10
Vehicles, furniture, and office equipment		5
Leasehold improvements		Shorter of useful life or length of lease

Property and equipment, net



	December 25, 2011			December 30, 2012
Land and buildings	$	20.6		$	20.8
Computer equipment and software	17.8			17.2
Machinery and equipment	37.5			49.9
Furniture and office equipment	8.3			12.2
Facility under capital lease	1.0			1.6
Leasehold improvements	8.2			13.3
Construction in progress	1.7			5.8
Property and equipment	95.1			120.8
Accumulated depreciation and amortization	(22.6		)	(35.2		)
Total property and equipment, net	$	72.5		$	85.6

Schedule of Interest Expense, Net

Interest expense, net in the Consolidated Statements Of Operations And Comprehensive Income (Loss) is summarized in the following table (in millions):



	2010			2011			2012
Interest expense incurred primarily on the Company's Senior Notes and previous credit facilities	$	(22.4	)	$	(51.2	)	$	(66.4	)
Miscellaneous interest income	0.1			0.1			0.3
Interest expense, net	$	(22.3	)	$	(51.1	)	$	(66.1	)

- Definition

Tabular disclosure of the allocation of equity-based compensation costs to a given line item on the balance sheet and income statement for the period. This may include the reporting line for the costs and the amount capitalized and expensed.

+ References + Details

Goodwill and Intangible Assets (Tables)

12 Months Ended

Dec. 30, 2012

Goodwill and Intangible Assets Disclosure [Abstract]

Schedule of goodwill

The changes in the carrying amount of goodwill for the years ended December 25, 2011 and December 30, 2012 are as follows (in millions):



	Public Safety & Security		Kratos Government Solutions			Total
Balance as of December 25, 2011	$	33.0	$	539.0		$	572.0
Retrospective adjustments	—		(0.4		)	(0.4		)
Balance as of December 25, 2011 after retrospective adjustments	33.0		538.6			571.6
Additions due to business combinations	2.6		104.3			106.9
Impairments	—		(82.0		)	(82.0		)
Balance as of December 30, 2012	$	35.6	$	560.9		$	596.5

Schedule of acquired finite-lived intangible assets

The following table sets forth information for acquired finite-lived intangible assets subject to amortization (in millions):



	As of December 25, 2011							As of December 30, 2012
	Gross Value		Accumulated Amortization			Net Value		Gross Value		Accumulated Amortization			Net Value
Acquired finite-lived intangible assets:
Customer relationships	$	78.1	$	(19.8	)	$	58.3	$	97.7	$	(36.2	)	$	61.5
Contracts and backlog	60.1		(39.6		)	20.5		80.0		(64.3		)	15.7
Developed technology and technical know-how	22.1		(4.1		)	18.0		22.1		(6.4		)	15.7
Trade names	2.6		(0.8		)	1.8		6.1		(1.2		)	4.9
Favorable operating lease	1.8		(0.3		)	1.5		1.8		(0.4		)	1.4
Total	$	164.7	$	(64.6	)	$	100.1	$	207.7	$	(108.5	)	$	99.2

Schedule of future amortization expense of finite-lived intangible assets

The estimated future amortization expense of acquired intangible assets with finite lives as of December 30, 2012 is as follows (in millions):



Fiscal Year	Amount
2013	36.2
2014	21.7
2015	14.4
2016	9.7
2017	8.2
Thereafter	9.0
Total	$	99.2

- Definition

Tabular disclosure of goodwill by reportable segment and in total which includes a rollforward schedule.

+ References + Details

Acquisitions (Tables)

12 Months Ended

Dec. 30, 2012

Business Acquisition [Line Items]

Schedule of pro forma financial information

The pro forma results are for illustrative purposes only for the applicable period and do not purport to be indicative of the actual results that would have occurred had the transactions been completed as of the beginning of the period, nor are they indicative of results of operations that may occur in the future (all amounts, except per share amounts are in millions):



	Year Ended December 25, 2011			Year Ended December 30, 2012
Pro forma revenues	$	1,046.9		$	1,019.5
Pro forma net loss before tax	(63.6		)	(132.0		)
Pro forma net loss	(67.1		)	(130.4		)
Net loss attributable to the registrant	(23.5		)	(112.9		)
Basic and diluted pro forma loss per share	$	(1.15	)	$	(2.31	)

Schedule of nonrecurring pro forma adjustments

These adjustments are as follows (in millions except per share data):



	Year Ended December 25, 2011			Year Ended December 30, 2012
Intangible amortization	$	32.8		$	16.2
Net change in stock compensation expense	(1.4		)	2.2
Net change in interest expense	(9.9		)	—
Net change in income tax benefit (expense)	(1.6		)	—
Increase in weighted average common shares outstanding for shares issued and not already included in the weighted average common shares outstanding	30.7			9.6

Schedule of contingent acquisition consideration

Contingent acquisition consideration as of December 25, 2011 and December 30, 2012 is summarized in the following table (in millions):



	SecureInfo			DEI			SCT			Total
Balance as of December 26, 2010	$	—		$	4.6		$	1.2		$	5.8
Fair value of contingent acquisition consideration assumed in acquisitions	1.5			—			—			1.5
Post acquisition adjustments reflected in operating results	—			0.4			(0.1		)	0.3
Balance as of December 25, 2011	1.5			5.0			1.1			7.6
Cash payments	(1.5		)	(2.5		)	—			(4.0		)
Post acquisition adjustments reflected in operating results	—			(0.4		)	(1.1		)	(1.5		)
Balance as of December 30, 2012	$	—		$	2.1		$	—		$	2.1

Composite Engineering, Inc.

Business Acquisition [Line Items]

Schedule of purchase price allocation

The following table summarizes the preliminary estimated fair values of the major assets acquired and liabilities assumed as of July 2, 2012 (in millions):



Cash	$	8.9
Accounts receivable	9.3
Inventoried costs	12.3
Other current assets	8.9
Property and equipment	8.1
Intangible assets	38.0
Goodwill	104.3
Total assets	189.8
Current liabilities	(25.6		)
Net assets acquired	$	164.2

Schedule of finite-lived intangible assets acquired as part of business combination



CEI	Gross Value		Estimated Weighted Average Amortization Period (in years)
Trade name	$	0.5	6
Customer relationships	18.5		5.5
Funded backlog	19.0		1.5
Total	$	38.0	3.5

Critical Infrastructure Business

Business Acquisition [Line Items]

Schedule of purchase price allocation

The following table summarizes the estimated fair values of the major assets acquired and liabilities assumed (in millions):



Accounts receivable	$	23.4
Other assets	0.5
Intangible assets	2.0
Goodwill	2.6
Total assets	28.5
Current liabilities	(9.7		)
Net assets acquired	$	18.8

Schedule of finite-lived intangible assets acquired as part of business combination



Critical Infrastructure Business	Gross Value		Estimated Weighted Average Amortization Period (in years)
Customer relationships	$	1.1	1.3
Funded backlog	0.9		1
Total	$	2.0	1.2

SecureInfo Corporation

Business Acquisition [Line Items]

Schedule of purchase price allocation

The following table summarizes the estimated fair values of the major assets acquired and liabilities assumed (in millions):



Cash	$	1.4
Other assets	3.0
Property and equipment	0.1
Intangible assets	4.5
Goodwill	12.2
Total assets	21.2
Current liabilities	(0.9		)
Net assets acquired	$	20.3

Integral Systems, Inc.

Business Acquisition [Line Items]

Schedule of purchase price allocation

The following table summarizes the fair values of the major assets acquired and liabilities assumed as of July 27, 2011 (in millions):



Cash	$	6.8
Accounts receivable	68.4
Inventoried costs	15.8
Deferred tax assets	36.4
Other assets	3.5
Property and equipment	12.9
Intangible assets	32.0
Goodwill	187.8
Total assets	363.6
Current liabilities	(84.5		)
Deferred tax liabilities	(19.5		)
Long-term liabilities	(18.5		)
Net assets acquired	$	241.1

Herley Industries, Inc.

Business Acquisition [Line Items]

Schedule of purchase price allocation

The following table summarizes the fair values of the major assets acquired and liabilities assumed (in millions):



Cash	$	21.8
Accounts receivable	39.1
Inventoried costs	42.8
Deferred tax assets	17.3
Other assets	7.2
Property and equipment	34.2
Intangible assets	37.0
Goodwill	146.4
Total assets	345.8
Current liabilities	(40.8		)
Deferred tax liabilities	(16.8		)
Debt	(9.5		)
Long-term liabilities	(6.2		)
Net assets acquired	$	272.5

Balance Sheet Details (Tables)

12 Months Ended

Dec. 30, 2012

Balance Sheet Details Disclosure [Abstract]

Schedule of Cash and Cash Equivalents

The cash and cash equivalents at December 25, 2011 and December 30, 2012 were as follows:



	December 25, 2011				December 30, 2012
	Amortized Cost Basis		Level 1 Fair Value Basis		Amortized Cost Basis		Level 1 Fair Value Basis
Cash and cash equivalents	$	69.6	$	69.6	$	49.0	$	49.0

Schedule of Accounts, Notes, Loans and Financing Receivable

U.S. Government contract receivables (included in accounts receivable, net)



	December 25, 2011		December 30, 2012
Billed	$	41.2	$	24.6
Unbilled	43.3		39.4
Total U.S. Government contract receivables	$	84.5	$	64.0

Accounts receivable, net

Receivables including amounts due under long-term contracts are summarized as follows:



	December 25, 2011			December 30, 2012
Billed, current	$	128.7		$	137.9
Unbilled, current	118.6			135.4
Total current accounts receivable	247.3			273.3
Allowance for doubtful accounts	(2.0		)	(1.4		)
Total current accounts receivable, net	245.3			271.9
Unbilled, long-term (included in other assets)	0.3			0.3
Total accounts receivable, net	$	245.6		$	272.2

Schedule of Inventory, Current

Inventoried costs, net of progress payments



	December 25, 2011			December 30, 2012
Raw materials	$	43.3		$	48.4
Work in process	25.7			36.5
Finished goods	6.9			7.3
Supplies and other	4.0			2.2
Subtotal inventoried costs	79.9			94.4
Less customer advances and progress payments	(3.3		)	(0.1		)
Total inventoried costs	$	76.6		$	94.3

Property, Plant and Equipment

Assets are depreciated using the straight-line method, with the following lives:



		Years
Buildings and improvements		15 - 39
Machinery and equipment		3 - 10
Computer equipment and software		1 - 10
Vehicles, furniture, and office equipment		5
Leasehold improvements		Shorter of useful life or length of lease

Property and equipment, net



	December 25, 2011			December 30, 2012
Land and buildings	$	20.6		$	20.8
Computer equipment and software	17.8			17.2
Machinery and equipment	37.5			49.9
Furniture and office equipment	8.3			12.2
Facility under capital lease	1.0			1.6
Leasehold improvements	8.2			13.3
Construction in progress	1.7			5.8
Property and equipment	95.1			120.8
Accumulated depreciation and amortization	(22.6		)	(35.2		)
Total property and equipment, net	$	72.5		$	85.6

Debt (Tables)

12 Months Ended

Dec. 30, 2012

Debt Disclosure [Abstract]

Fair value of long-term debt



	As of December 25, 2011						As of December 30, 2012
$ in millions	Principal		Carrying Amount		Fair Value		Principal		Carrying Amount		Fair Value
Long-term debt	$	631.8	$	654.6	$	642.7	$	630.7	$	649.4	$	690.5

Lease Commitments (Tables)

12 Months Ended

Dec. 30, 2012

Leases [Abstract]

Schedule of Future Minimum Lease Payments, Capital and Operating Leases

Future minimum lease payments under capital and operating leases as of December 30, 2012, which does not include $10.1 million in sublease income on the Company's operating leases, are as follows (in millions):



Year	Capital Leases		Net Operating Leases
2013	$	0.6	$	18.4
2014	0.4		18.4
2015	0.1		16.2
2016	—		14.1
2017	—		13.0
Thereafter	—		23.3
Total future minimum lease payments	1.1		$	103.4
Less amount representing interest	0.2
Present value of capital lease obligations	0.9
Less current portion	0.5
Long-term capital lease obligations	$	0.4

Schedule of Capital Leased Assets

The following is an analysis of the leased property under capital leases by major class (in millions):



	December 25, 2011		December 30, 2012
Classes of Property
Facilities	$	1.0	$	1.6
Vehicles	0.6		0.5
Office equipment	0.7		0.6
Total	2.3		2.7
Less: Accumulated amortization	1.0		1.5
	$	1.3	$	1.2

Schedule of Unused Facilities Accrual Roll-forward

The accrual for excess facilities is as follows (in millions):



	Excess Facilities
Balance as of December 26, 2010	$	0.1
Fair value of liability assumed in acquisition	19.0
Cash payments	(0.6		)
Balance as of December 25, 2011	18.5
Adjustments	1.8
Cash payments	(1.6		)
Balance as of December 30, 2012	$	18.7

Net Income (Loss) Per Common Share (Tables)

12 Months Ended

Dec. 30, 2012

Earnings Per Share [Abstract]

Schedule of Earnings Per Share, Basic and Diluted



(In millions, except earnings per share)	December 26, 2010			December 25, 2011			December 30, 2012
Net income (loss) from continuing operations	$	14.6		$	(23.5	)	$	(112.9	)
Less net income from continuing operations allocated to preferred shareholders	(0.1		)	—			—
Net income (loss) from continuing operations allocated to common shareholders (A)	$	14.5		$	(23.5	)	$	(112.9	)
Weighted average outstanding shares of common stock (B)	16.5			27.4			46.9
Weighted average shares from preferred stock	0.1			—			—
Basic weighted average outstanding shares of common stock and participating securities	16.6			27.4			46.9
Dilutive effect of employee stock options and awards	0.3			—			—
Common stock and common stock equivalents(C)	16.9			27.4			46.9
Net income (loss) from continuing operations per common share:
Basic (A/B)	$	0.88		$	(0.86	)	$	(2.41	)
Diluted (A/C)	$	0.87		$	(0.86	)	$	(2.41	)

Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share

The following shares were excluded from the calculation of diluted loss per share because their inclusion would have been anti-dilutive (in millions):



	December 26, 2010	December 25, 2011	December 30, 2012
Shares from stock options and awards	1.2	2.1	3.6

Income Taxes (Tables)

12 Months Ended

Dec. 30, 2012

Income Tax Disclosure [Abstract]

Schedule of Unrecognized Tax Benefits Roll Forward

The following table summarizes the activity related to the Company's unrecognized tax benefits (in millions):



Balance at December 27, 2009	$	12.6
Increases related to prior periods (acquired entities)	0.3
Increases related to current year tax positions	0.2
Expiration of applicable statutes of limitations	(0.7		)
Balance at December 26, 2010	12.4
Increases related to prior periods (acquired entities)	0.5
Increases related to current year tax positions	0.2
Expiration of applicable statutes of limitations	(0.6		)
Settlements with taxing authorities	(2.4		)
Balance at December 25, 2011	10.1
Increases related to prior periods (acquired entities)	3.7
Increases related to current year tax positions	—
Expiration of applicable statutes of limitations	(0.1		)
Settlements with taxing authorities	(0.3		)
Balance at December 30, 2012	$	13.4

Schedule of Income before Income Tax, Domestic and Foreign

The components of income (loss) before incomes taxes and equity earnings are listed below (in millions):



	2010		2011			2012
Domestic	$	1.9	$	(20.7	)	$	(120.3	)
Foreign	—		(0.9		)	5.8
Total	$	1.9	$	(21.6	)	$	(114.5	)

Schedule of Components of Income Tax Expense (Benefit)

The provision (benefit) for income taxes from continuing operations for the years ended December 26, 2010, December 25, 2011, and December 30, 2012 are comprised of the following (in millions):



	2010			2011			2012
Federal income taxes:
Current	$	0.1		$	(1.5	)	$	—
Deferred	1.6			0.6			(3.5		)
Total Federal	1.7			(0.9		)	(3.5		)
State and local income taxes
Current	(12.6		)	3.1			0.8
Deferred	(1.8		)	0.8			0.4
Total State and local	(14.4		)	3.9			1.2
Foreign income taxes:
Current	—			0.4			0.1
Deferred	—			(1.5		)	0.6
Total Foreign	—			(1.1		)	0.7
Total	$	(12.7	)	$	1.9		$	(1.6	)

Schedule of Income Tax Reconciliation



	2010			2011			2012
Income tax expense (benefit) at federal statutory rate	$	0.6		$	(7.6	)	$	(40.1	)
State taxes, net of federal tax benefit and valuation allowance	1.9			3.1			0.7
Difference in tax rates between U.S. and foreign	—			(0.1		)	(1.5		)
Release of foreign valuation allowance	—			(0.7		)	—
Increase (decrease) in federal valuation allowance	(2.3		)	4.7			14.2
Nondeductible expense	0.2			0.4			0.3
Increase (decrease) in reserve for uncertain tax positions	(0.2		)	(1.7		)	0.1
Transaction costs	0.7			2.3			0.1
Changes to indefinite life items and separate state deferred taxes	—			1.5			(3.0		)
Impact of purchase accounting	(13.6		)	—			—
Goodwill impairment	—			—			27.6
Total	$	(12.7	)	$	1.9		$	(1.6	)

Schedule of Deferred Tax Assets and Liabilities

The tax effects of temporary differences that give rise to the deferred tax assets and deferred tax liabilities as of December 25, 2011 and December 30, 2012 are as follows (in millions):



	2011			2012
Deferred tax assets:
Allowance for doubtful accounts	$	0.8		$	0.4
Sundry accruals	7.8			3.3
Vacation accrual	5.0			5.1
Stock-based compensation	4.9			4.6
Payroll related accruals	2.3			2.7
Lease accruals	9.5			9.7
Investments	2.1			1.9
Net operating loss carryforwards	104.1			124.8
Tax credit carryforwards	3.5			3.7
Deferred revenue	1.5			2.1
Reserves and other	9.8			10.2
	151.3			168.5
Valuation allowance	(98.8		)	(110.4		)
Total deferred tax assets, net of allowance	52.5			58.1
Deferred tax liabilities:
Unearned revenue	(15.4		)	(42.0		)
Other intangibles	(37.0		)	(15.7		)
Property and equipment, principally due to differences in depreciation	(10.1		)	(7.9		)
Total deferred tax liabilities	(62.5		)	(65.6		)
Net deferred tax asset (liability)	$	(10.0	)	$	(7.5	)

Discontinued Operations (Tables)

12 Months Ended

Dec. 30, 2012

Discontinued Operations and Disposal Groups [Abstract]

Schedule of Disposal Groups, Including Discontinued Operations, Income Statement, Balance Sheet and Additional Disclosures

The following table presents the results of discontinued operations including gain and loss on disposals which is included in income (loss) before taxes (in millions):



	Year ended December 26, 2010			Year ended December 25, 2011			Year ended December 30, 2012
Revenue	$	2.2		$	9.2		$	18.5
Loss before taxes	(0.9		)	(1.3		)	(1.8		)
Benefit for income taxes	(0.8		)	(0.6		)	(0.3		)
Net loss	$	(0.1	)	$	(0.7	)	$	(1.5	)



	December 25, 2011		December 30, 2012
Accounts receivable, net	$	5.3	$	3.4
Inventoried costs	4.0		3.0
Other current assets	0.4		0.2
Current assets of discontinued operations	$	9.7	$	6.6
Property and equipment, net	$	0.6	$	0.4
Goodwill	1.5		—
Other assets	0.3		0.4
Long-term assets of discontinued operations	$	2.4	$	0.8
Accrued expenses and accounts payable	$	3.0	$	4.4
Billings in excess of costs and earnings on uncompleted contracts	1.5		0.1
Other current liabilities	1.8		0.4
Current liabilities of discontinued operations	$	6.3	$	4.9
Other long-term liabilities	$	0.5	$	0.3
Long-term liabilities of discontinued operations	$	0.5	$	0.3

- Definition

Tabular disclosure of disposal groups, which may include the gain (loss) recognized in the income statement and the income statement caption that includes that gain (loss), amounts of revenues and pretax profit or loss reported in discontinued operations, the classification and carrying value of the assets and liabilities comprising the disposal group, and the segment in which the disposal group was reported. Also may include the amount of adjustments to amounts previously reported in discontinued operations such as resolution of contingencies arising from the disposal transaction or the operations of the component prior to disposal.

+ References + Details

Stockholders' Equity (Tables)

12 Months Ended

Dec. 30, 2012

Disclosure of Compensation Related Costs, Share-based Payments [Abstract]

Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions

Awards with graded vesting are recognized using the straight-line method with the following assumptions:



	2010	2011	2012
Expected life:(1)
Stock options	1.4 years	2.2 years	10 years
Risk-free interest rate(2)	0.1% - 3.6%	0.1% - 3.4%	1.6% - 2.3%
Volatility(3)	28.4% - 73.8%	29.3% - 65.3%	59.0% - 59.7%
Forfeiture rate(4)	16.3%	16.3%	16.3%
Dividend yield(5)	—%	—%	—%


(1)	In 2010, all unvested options related to the acquisition of HBE. HBE used the simplified method for calculating the expected life of the option, and the Company used this method for calculating the expected life of the options assumed. In 2011 and 2012, no unvested options were granted and the expected life was equal to the life of the option.


(2)	The risk-free interest rate is based on U.S. Treasury yields in effect at the time of grant with a term equal to the expected term of the options.


(3)	In 2010, 2011, and 2012, the Company estimated implied volatility based upon trailing volatility.


(4)	Forfeitures are estimated at the time of grant based upon historical information. Forfeitures will be revised, if necessary, in subsequent periods if actual forfeitures differ from estimates. In 2010, the estimated forfeitures for the HBE options were based upon the historical information of HBE option holders.


(5)	The Company has no history or expectation of paying dividends on its common stock.

Schedule of Stock Options Roll Forward

A summary of the status of the Company's stock option plan as of December 30, 2012 and changes in options outstanding under the plan for the year ended December 30, 2012 is as follows:



	Number of Options		Weighted-Average Exercise Price per Share		Weighted- Average Remaining Contractual Term (in years)	Aggregate Intrinsic Value
	(000's)					(000's)
Options outstanding at December 25, 2011	1,771		$	24.69	2.6	$	219
Granted	8		$	5.22	—	—
Exercised	—		$	—	—	—
Forfeited or expired	(646	)	$	19.24	—	—
Options outstanding at December 30, 2012	1,133		$	27.66	2.8	$	80.0
Options exercisable at December 30, 2012	1,112		$	28.06	2.8	$	80.0

Share-based Compensation Arrangement By Share-based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value and Exercises in Period, Total Intrinsic Value

During the years ended December 26, 2010, December 25, 2011, and December 30, 2012 the following values relate to the grants and exercises under the Company's option plans:



	2010		2011		2012
Weighted average grant date fair value of options granted	$	6.08	$	2.38	$	3.56
Total intrinsic value of options exercised (in thousands)	$	818	$	1,832	$	—

Schedule of Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested and Expected to Vest, Outstanding



	Exercisable			Unexercisable			Total
Stock Options	Number of Shares (000's)	Weighted Average Exercise Price		Number of Shares (000's)	Weighted Average Exercise Price		Number of Shares (000's)	Weighted Average Exercise Price
Less than $4.80	547	$	10.35	21	$	6.91	568	$	10.22
Above $4.80	565	$	45.20	—	$	—	565	$	45.20
Total outstanding	1,112	$	28.06	21	$	6.91	1,133	$	27.66

Schedule of Nonvested Restricted Stock Units Activity

The following table summarizes the Company's Restricted Stock Unit activity:



	Restricted Stock Units (000's)		Weighted-Average Grant Date Fair Value
Nonvested balance at December 25, 2011	1,211		$	11.47
Grants	2,653		$	5.93
Vested	(187	)	$	10.44
Forfeitures	(7	)	$	7.71
Nonvested balance at December 30, 2012	3,670		$	7.53

Schedule of Share-based Payment Award, Employee Stock Purchase Plan, Valuation Assumptions

The assumptions and resulting fair values of options granted for 2011 and 2012 were as follows:



	Offering Periods January 1 to December 31, 2011	Offering Periods January 1 to December 31 2012
Expected term (in years)(1)	0.5	0.5
Risk-free interest rate(2)	0.10% - 0.19%	0.16% - 0.06%
Expected volatility(3)	28.5% - 43.6%	49.7% - 65.73%
Expected dividend yield(4)	0%	0%
Weighted average grant-date fair value per share	$3.05	$1.93


(1)	The expected term is equivalent to the offering period.


(2)	The risk-free interest rate is based on U.S. Treasury yields in effect at the time of grant with a term equal to the expected term.


(3)	The Company estimated implied volatility based upon trailing volatility.


(4)	The Company has no history or expectation of paying dividends on its common stock.

Segment Information (Tables)

12 Months Ended

Dec. 30, 2012

Segment Reporting [Abstract]

Schedule of Segment Reporting Information, by Segment

Segment assets are as follows (in millions):



	December 25, 2011		December 30, 2012
Assets:
Kratos Government Solutions	$	1,028.8	$	1,104.0
Public Safety & Security	88.6		106.8
Discontinued operations	12.1		7.5
Corporate activities	86.5		65.7
Total assets	$	1,216.0	$	1,284.0



	2010			2011			2012
Revenues:
Kratos Government Solutions
Service revenues	$	248.5		$	238.8		$	264.0
Product sales	123.7			362.9			519.2
Total Kratos Government Solutions	372.2			601.7			783.2
Public Safety & Security
Service revenues	36.3			112.2			186.0
Product sales	—			—			—
Total Public Safety & Security	36.3			112.2			186.0
Total revenues	$	408.5		$	713.9		$	969.2
Depreciation and amortization:
Kratos Government Solutions	$	12.3		$	45.7		$	54.5
Public Safety & Security	0.6			2.3			3.5
Total depreciation and amortization	$	12.9		$	48.0		$	58.0
Operating income (loss) from continuing operations:
Kratos Government Solutions	$	25.1		$	35.4		$	(41.5	)
Public Safety & Security	1.8			9.9			(2.5		)
Corporate activities	(3.8		)	(15.8		)	(5.7		)
Total operating income (loss) from continuing operations	$	23.1		$	29.5		$	(49.7	)

- Definition

Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.

+ References + Details

Commitments and Contingencies (Tables)

12 Months Ended

Dec. 30, 2012

Commitments and Contingencies Disclosure [Abstract]

Schedule of Product Warranty Liabilities



	Year Ended
	December 25, 2011			December 30, 2012
Balance, at beginning of the period	$	1.1		$	3.8
Costs accrued and revenues deferred	1.6			1.8
Warranty liabilities assumed from acquisitions	2.5			0.4
Adjustments to preexisting warranties	(0.8		)	(0.7		)
Settlements made (in cash or kind) and revenues recognized	(0.6		)	(0.1		)
Balance, at end of period	3.8			5.2
Less: Current portion	3.8			4.9
Non-current accrued product warranty and deferred warranty revenue	$	—		$	0.3
Total warranty	$	3.8		$	5.2

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Dec. 30, 2012

Quarterly Financial Information Disclosure [Abstract]

Schedule of Quarterly Financial Information

Quarterly Results in 2012



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Fiscal year 2012
Revenues	$	209.5		$	219.8		$	276.3		$	263.6
Gross profit	$	57.4		$	57.7		$	74.1		$	68.0
Operating income (loss) from continuing operations	$	9.1		$	7.4		$	14.1		$	(80.3	)
Provision (benefit) for income taxes	$	(4.1	)	$	6.6		$	1.3		$	(5.4	)
Net loss	$	(3.0	)	$	(17.2	)	$	(4.2	)	$	(90.0	)
Net loss per common share:
Basic	$	(0.09	)	$	(0.41	)	$	(0.07	)	$	(1.59	)
Diluted	$	(0.09	)	$	(0.41	)	$	(0.07	)	$	(1.59	)

Summarized quarterly data for the years ended December 25, 2011 and December 30, 2012, is as follows (in millions, except per share data):

Quarterly Results in 2011



	First Quarter			Second Quarter			Third Quarter			Fourth Quarter
Fiscal year 2011
Revenues	$	122.8		$	171.1		$	206.6		$	213.4
Gross profit	$	27.4		$	45.4		$	59.0		$	59.4
Operating income from continuing operations	$	1.4		$	8.7		$	9.7		$	9.7
Provision (benefit) for income taxes	$	(1.2	)	$	0.9		$	1.6		$	0.6
Net loss	$	(3.5	)	$	(5.2	)	$	(6.9	)	$	(8.6	)
Net loss per common share:
Basic	$	(0.17	)	$	(0.22	)	$	(0.22	)	$	(0.25	)
Diluted	$	(0.17	)	$	(0.22	)	$	(0.22	)	$	(0.25	)

Condensed Consolidating Financial Statements (Tables)

12 Months Ended

Dec. 30, 2012

Condensed Consolidating Financial Statements [Abstract]

Schedule of Condensed Balance Sheet

Condensed Consolidating Balance Sheet December 25, 2011 (in millions)

	Parent Company		Guarantors on a Combined Basis		Non-Guarantors on a Combined Basis		Eliminations			Consolidated
Assets
Current Assets:
Cash and cash equivalents	$	52.6	$	2.8	$	14.2	$	—		$	69.6
Accounts receivable, net	—		225.4		19.9		—			245.3
Amounts due from affiliated companies	446.2		—		—		(446.2		)	—
Inventoried costs	—		64.2		12.4		—			76.6
Other current assets	6.7		18.4		4.4		—			29.5
Total current assets	505.5		310.8		50.9		(446.2		)	421.0
Property, plant and equipment, net	1.2		62.2		9.1		—			72.5
Goodwill	—		550.2		21.4		—			571.6
Intangible assets, net	—		119.8		4.8		—			124.6
Investment in subsidiaries	460.1		20.5		—		(480.6		)	—
Amounts due from affiliated companies	—		26.0		—		(26.0		)	—
Other assets	21.7		4.0		0.6		—			26.3
Total assets	$	988.5	$	1,093.5	$	86.8	$	(952.8	)	$	1,216.0
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	8.5	$	37.5	$	2.8	$	—		$	48.8
Accrued expenses	2.3		45.1		3.3		—			50.7
Accrued compensation	3.7		33.3		2.8		—			39.8
Billings in excess of costs and earnings on uncompleted contracts	—		34.3		1.9		—			36.2
Deferred tax liability	—		8.5		—		—			8.5
Amounts due to affiliated companies	—		414.5		31.7		(446.2		)	—
Other current liabilities	5.9		21.7		2.2		—			29.8
Total current liabilities	20.4		594.9		44.7		(446.2		)	213.8
Long-term debt, net of current portion	647.8		—		5.8		—			653.6
Deferred tax liability	—		2.5		—		—			2.5
Amounts due to affiliated companies	—		—		26.0		(26.0		)	—
Other long-term liabilities	7.7		23.8		2.0		—			33.5
Total liabilities	675.9		621.2		78.5		(472.2		)	903.4
Total stockholders' equity	312.6		472.3		8.3		(480.6		)	312.6
Total liabilities and stockholders' equity	$	988.5	$	1,093.5	$	86.8	$	(952.8	)	$	1,216.0

Condensed Consolidating Balance Sheet December 30, 2012 (in millions)

	Parent Company		Guarantors on a Combined Basis			Non-Guarantors on a Combined Basis		Eliminations			Consolidated
Assets
Current Assets:
Cash and cash equivalents	$	37.8	$	(4.0	)	$	15.2	$	—		$	49.0
Accounts receivable, net	—		253.5			18.4		—			271.9
Amounts due from affiliated companies	480.2		—			—		(480.2		)	—
Inventoried costs	—		75.4			18.9		—			94.3
Other current assets	9.1		28.0			3.1		—			40.2
Total current assets	527.1		352.9			55.6		(480.2		)	455.4
Amounts due from affiliated companies, long-term	—		24.0			—		(24.0		)	—
Property, plant and equipment, net	1.3		74.7			9.6		—			85.6
Goodwill	—		574.8			21.7		—			596.5
Intangible assets, net	—		103.4			2.7		—			106.1
Investment in subsidiaries	439.8		28.8			—		(468.6		)	—
Other assets	17.6		22.4			0.4		—			40.4
Total assets	$	985.8	$	1,181.0		$	90.0	$	(972.8	)	$	1,284.0
Liabilities and Stockholders' Equity
Current liabilities:
Accounts payable	$	2.8	$	75.2		$	5.6	$	—		$	83.6
Accrued expenses	$	7.0	$	42.3		$	3.4	$	—		$	52.7
Accrued compensation	2.9		41.8			3.1		—			47.8
Billings in excess of costs and earnings on uncompleted contracts	—		40.5			3.2		—			43.7
Deferred income tax liability	—		28.9			—		—			28.9
Amounts due to affiliated companies	—		455.1			25.1		(480.2		)	—
Other current liabilities	1.1		19.3			1.9		—			22.3
Total current liabilities	13.8		703.1			42.3		(480.2		)	279.0
Long-term debt, net of current portion	643.6		—			4.8		—			648.4
Amounts due to affiliated companies	—		—			24.0		(24.0		)	—
Other long-term liabilities	4.3		26.1			2.1		—			32.5
Total liabilities	661.7		729.2			73.2		(504.2		)	959.9
Total stockholders' equity	324.1		451.8			16.8		(468.6		)	324.1
Total liabilities and stockholders' equity	$	985.8	$	1,181.0		$	90.0	$	(972.8	)	$	1,284.0

Schedule of Condensed Statement of Operations and Comprehensive Income

Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Year Ended December 25, 2011 (in millions)

	Parent Company			Guarantors on a Combined Basis			Non-Guarantors on a Combined Basis			Eliminations			Consolidated
Service revenues	$	—		$	349.3		$	1.7		$	—		$	351.0
Product sales	—			327.4			46.9			(11.4		)	362.9
Total revenues	—			676.7			48.6			(11.4		)	713.9
Cost of service revenues	—			259.2			1.5			—			260.7
Cost of product sales	—			242.5			30.9			(11.4		)	262.0
Total costs	—			501.7			32.4			(11.4		)	522.7
Gross profit	—			175.0			16.2			—			191.2
Selling, general and administrative expenses	15.9			122.3			14.9			—			153.1
Research and development expenses	—			7.9			0.7			—			8.6
Operating income (loss) from continuing operations	(15.9		)	44.8			0.6			—			29.5
Other income (expense):
Interest expense, net	(50.8		)	0.1			(0.4		)	—			(51.1		)
Other income, net	0.3			0.4			(0.7		)	—			—
Total other income and expense, net	(50.5		)	0.5			(1.1		)	—			(51.1		)
Income (loss) from continuing operations before income taxes	(66.4		)	45.3			(0.5		)	—			(21.6		)
Provision (benefit) for income taxes from continuing operations	—			3.0			(1.1		)	—			1.9
Income (loss) from continuing operations	(66.4		)	42.3			0.6			—			(23.5		)
Income (loss) from discontinued operations	—			(0.8		)	0.1			—			(0.7		)
Equity in net income (loss) of subsidiaries	42.2			0.5			—			(42.7		)	—
Net income (loss)	$	(24.2	)	$	42.0		$	0.7		$	(42.7	)	$	(24.2	)
Comprehensive income (loss)	$	(24.4	)	$	41.7		$	0.8		$	(42.5	)	$	(24.4	)

Condensed Consolidating Statement of Operations and Comprehensive Income (Loss) Year Ended December 30, 2012 (in millions)

	Parent Company			Guarantors on a Combined Basis			Non-Guarantors on a Combined Basis			Eliminations			Consolidated
Service revenues	$	—		$	448.5		$	1.5		$	—		$	450.0
Product sales	—			470.0			64.5			(15.3		)	519.2
Total revenues	—			918.5			66.0			(15.3		)	969.2
Cost of service revenues	—			350.0			0.8			—			350.8
Cost of product sales	—			333.8			42.7			(15.3		)	361.2
Total costs	—			683.8			43.5			(15.3		)	712.0
Gross profit	—			234.7			22.5			—			257.2
Selling, general and administrative expenses	7.4			171.2			13.9			—			192.5
Impairment of goodwill and intangibles	—			96.6			—			—			96.6
Research and development expenses	—			16.9			0.9			—			17.8
Operating income (loss) from continuing operations	(7.4		)	(50.0		)	7.7			—			(49.7		)
Other income (expense):
Interest expense, net	(65.9		)	0.3			(0.5		)	—			(66.1		)
Other income, net	0.3			0.1			0.9			—			1.3
Total other income and expense, net	(65.6		)	0.4			0.4			—			(64.8		)
Income (loss) from continuing operations before income taxes	(73.0		)	(49.6		)	8.1			—			(114.5		)
Provision (benefit) for income taxes from continuing operations	20.8			(22.8		)	0.4			—			(1.6		)
Income (loss) from continuing operations	(93.8		)	(26.8		)	7.7			—			(112.9		)
Income (loss) from discontinued operations	(0.1		)	(2.2		)	0.8			—			(1.5		)
Equity in net income (loss) of subsidiaries	(20.5		)	8.3			—			12.2			—
Net income (loss)	$	(114.4	)	$	(20.7	)	$	8.5		$	12.2		$	(114.4	)
Comprehensive income (loss)	$	(115.0	)	$	(20.9	)	$	9.4		$	11.5		$	(115.0	)

Schedule of Condensed Cash Flow Statement

Condensed Consolidating Statement of Cash Flows Year Ended December 25, 2011 (in millions)

	Parent Company			Guarantors on a Combined Basis			Non-Guarantors on a Combined Basis			Eliminations		Consolidated
Net cash provided by (used in) operating activities	$	(55.1	)	$	60.5		$	(0.2	)	$	—	$	5.2
Investing activities:
Cash paid for acquisitions, net of cash acquired	(421.0		)	18.0			11.9			—		(391.1		)
Decrease in restricted cash	1.4			1.6			—			—		3.0
Capital expenditures	(0.2		)	(6.3		)	(1.0		)	—		(7.5		)
Net cash provided by (used in) investing activities from continuing operations	(419.8		)	13.3			10.9			—		(395.6		)
Financing activities:
Proceeds from the issuance of common stock	61.1			—			—			—		61.1
Proceeds from the issuance of long-term debt	425.7			—			—			—		425.7
Debt issuance costs paid	(22.1		)	—			—			—		(22.1		)
Purchase of treasury stock	(10.9		)	—			—			—		(10.9		)
Repayment of debt	—			(2.6		)	(0.8		)	—		(3.4		)
Financing from affiliated companies	63.6			(68.6		)	5.0			—		—
Other, net	2.0			—			—			—		2.0
Net cash provided by (used in) financing activities from continuing operations	519.4			(71.2		)	4.2			—		452.4
Net cash flows of continuing operations	44.5			2.6			14.9			—		62.0
Net operating cash flows from discontinued operations	—			(2.2		)	(0.5		)	—		(2.7		)
Effect of exchange rate changes on cash and cash equivalents	—			(0.3		)	(0.2		)			(0.5		)
Net increase in cash and cash equivalents	$	44.5		$	0.1		$	14.2		$	—	$	58.8

Organization and Summary of Significant Accounting Policies (Details)	12 Months Ended
	Dec. 30, 2012 USD ($) Segment type_of_contract $ / shares	Dec. 25, 2011 USD ($) $ / shares	Dec. 26, 2010 USD ($) $ / shares	Nov. 14, 2011 USD ($)	Jul. 27, 2011 USD ($)	Mar. 25, 2011 USD ($)	May 19, 2010 USD ($)
Significant Accounting Policies Disclosure [Line Items]
Number of principal business segments \| Segment	2
Fiscal year duration	53 weeks	52 weeks	52 weeks
Interest payable reclassified from Other Current Liabilities to Accrued Interest to conform with presentation		$ 5,100,000
Accrued interest reclassified out of Accrued Expenses to a discrete line item	$ 1,200,000	3,100,000	$ 600,000
Reclassifications to present accrual for excess facilities as a discrete line item and correct a misclassification of Deferred Income Taxes	$ (1,800,000)	0	1,400,000
Number of different types of contractual arrangements \| type_of_contract	3
Number of basic categories of fixed price contracts \| type_of_contract	3
Provisions for losses on contracts	$ 4,200,000	3,500,000
Share-based Compensation, Allocation and Classification in Financial Statements [Abstract]
Employee Stock Purchase Plan offering & expense recognition period	6 months
Cash received from the exercise of stock options and awards	$ 0	1,300,000	1,000,000
Stock-based compensation expense, amount recognized in the consolidated financial statements	$ 6,600,000	$ 3,300,000	$ 1,900,000
Impact on net income (loss) per common share, basic (in dollars per share) \| $ / shares	$ (0.14)	$ (0.12)	$ (0.11)
Impact on net income (loss) per common share, diluted (in dollars per share) \| $ / shares	$ (0.14)	$ (0.12)	$ (0.11)
Movement in Valuation Allowances and Reserves [Roll Forward]
Provision for doubtful accounts	$ 400,000	$ 1,800,000	$ 400,000
Restricted cash	5,500,000	1,100,000
Principal amount outstanding	630,700,000	631,800,000
Interest Income (Expense), Net [Abstract]
Interest expense incurred primarily on the Company's Senior Notes and previous credit facilities	(66,400,000)	(51,200,000)	(22,400,000)
Miscellaneous interest income	300,000	100,000	100,000
Interest expense, net	(66,100,000)	(51,100,000)	(22,300,000)
Foreign currency transaction loss	600,000	500,000
Revolving credit facility
Movement in Valuation Allowances and Reserves [Roll Forward]
Remaining borrowing capacity	89,400,000
Maximum borrowing capacity	$ 110,000,000			$ 90,000,000	$ 65,000,000
Senior notes \| Senior Notes due June 2017
Movement in Valuation Allowances and Reserves [Roll Forward]
Stated interest rate percentage	10.00%				10.00%	10.00%	10.00%
Principal amount outstanding	$ 625,000,000				$ 115,000,000	$ 285,000,000	$ 225,000,000
Minimum
Significant Accounting Policies Disclosure [Line Items]
Fiscal year duration	52 weeks
Share-based Compensation, Allocation and Classification in Financial Statements [Abstract]
Share-based incentive award vesting period	5 years
Movement in Valuation Allowances and Reserves [Roll Forward]
Useful life of finite-lived intangible assets	1 year
Interest Income (Expense), Net [Abstract]
Warranty coverage period	1 year
Maximum
Significant Accounting Policies Disclosure [Line Items]
Fiscal year duration	53 weeks
Share-based Compensation, Allocation and Classification in Financial Statements [Abstract]
Share-based incentive award vesting period	10 years
Movement in Valuation Allowances and Reserves [Roll Forward]
Useful life of finite-lived intangible assets	15 years
Interest Income (Expense), Net [Abstract]
Warranty coverage period	10 years
Buildings and improvements \| Minimum
Movement in Valuation Allowances and Reserves [Roll Forward]
Useful life of property and equipment	15 years
Buildings and improvements \| Maximum
Movement in Valuation Allowances and Reserves [Roll Forward]
Useful life of property and equipment	39 years
Machinery and equipment \| Minimum
Movement in Valuation Allowances and Reserves [Roll Forward]
Useful life of property and equipment	3 years
Machinery and equipment \| Maximum
Movement in Valuation Allowances and Reserves [Roll Forward]
Useful life of property and equipment	10 years
Computer equipment and software \| Minimum
Movement in Valuation Allowances and Reserves [Roll Forward]
Useful life of property and equipment	1 year
Computer equipment and software \| Maximum
Movement in Valuation Allowances and Reserves [Roll Forward]
Useful life of property and equipment	10 years
Vehicles, furniture, and office equipment \| Maximum
Movement in Valuation Allowances and Reserves [Roll Forward]
Useful life of property and equipment	5 years
Allowance for Doubtful Accounts
Movement in Valuation Allowances and Reserves [Roll Forward]
Balance at Beginning of Year	$ 2,000,000	700,000	800,000
Provision for doubtful accounts	400,000	1,800,000	400,000
Write-offs/Recoveries	(1,000,000)	(500,000)	(500,000)
Balance at End of Year	1,400,000	2,000,000	700,000
Continuing operations
Share-based Compensation, Allocation and Classification in Financial Statements [Abstract]
Stock-based compensation expense, amount recognized in the consolidated financial statements	6,600,000	3,300,000	1,900,000
Cost of revenues
Share-based Compensation, Allocation and Classification in Financial Statements [Abstract]
Stock-based compensation expense, amount recognized in the consolidated financial statements	0	0	0
Selling, general and administrative expenses
Share-based Compensation, Allocation and Classification in Financial Statements [Abstract]
Stock-based compensation expense, amount recognized in the consolidated financial statements	6,600,000	3,300,000	1,900,000
Purchase order not received
Significant Accounting Policies Disclosure [Line Items]
Accounts receivable	$ 3,700,000	$ 7,800,000
Stock options \| Minimum
Share-based Compensation, Allocation and Classification in Financial Statements [Abstract]
Share-based incentive award vesting period	0 years
Stock options \| Maximum
Share-based Compensation, Allocation and Classification in Financial Statements [Abstract]
Share-based incentive award vesting period	4 years
Prior period reclassification adjustment
Significant Accounting Policies Disclosure [Line Items]
Accrued interest reclassified out of Accrued Expenses to a discrete line item			600,000
Reclassifications to present accrual for excess facilities as a discrete line item and correct a misclassification of Deferred Income Taxes			$ 1,400,000

Goodwill and Intangible Assets - Goodwill (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Jun. 30, 2012	Dec. 30, 2012	Dec. 25, 2011
Goodwill [Line Items]
Goodwill impairment charge		$ 82.0
Goodwill [Roll Forward]
Balance as of December 25, 2011			$ 572.0
Retrospective adjustments		(0.4)
Balance as of December 25, 2011 after retrospective adjusments		571.6
Additions due to business combinations		106.9
Impairments		(82.0)
Balance as of December 30, 2012		596.5
Accumulated impairment losses			247.4
Public Safety & Security
Goodwill [Line Items]
Goodwill impairment charge		0.0
Goodwill [Roll Forward]
Balance as of December 25, 2011			33.0
Retrospective adjustments		0.0
Balance as of December 25, 2011 after retrospective adjusments		33.0
Additions due to business combinations		2.6
Impairments		0.0
Balance as of December 30, 2012		$ 35.6
Accumulated impairment losses			18.3
Kratos Government Solutions
Goodwill [Line Items]
Percentage by which goodwill fair value exceeded carrying value		7.40%
Goodwill impairment charge		$ 82.0
Goodwill [Roll Forward]
Balance as of December 25, 2011			539.0
Retrospective adjustments		(0.4)
Balance as of December 25, 2011 after retrospective adjusments		538.6
Additions due to business combinations		104.3
Impairments		(82.0)
Balance as of December 30, 2012		$ 560.9
Accumulated impairment losses			$ 229.1
Discontinued operations \| Integral Systems, Inc.
Goodwill [Line Items]
Goodwill impairment charge	$ 1.5
Goodwill [Roll Forward]
Impairments	$ (1.5)

Goodwill and Intangible Assets - Purchased Intangible Assets (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	$ 207.7	$ 164.7
Accumulated Amortization	(108.5)	(64.6)
Net Value	99.2	100.1
Consolidated amortization expense related to intangible assets subject to amortization	43.9	38.0	$ 9.2
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
2013	36.2
2014	21.7
2015	14.4
2016	9.7
2017	8.2
Thereafter	9.0
Total	99.2	100.1
Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	97.7	78.1
Accumulated Amortization	(36.2)	(19.8)
Net Value	61.5	58.3
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total	61.5	58.3
Contracts and backlog
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	80.0	60.1
Accumulated Amortization	(64.3)	(39.6)
Net Value	15.7	20.5
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total	15.7	20.5
Developed technology and technical know-how
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	22.1	22.1
Accumulated Amortization	(6.4)	(4.1)
Net Value	15.7	18.0
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total	15.7	18.0
Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	6.1	2.6
Accumulated Amortization	(1.2)	(0.8)
Net Value	4.9	1.8
Indefinite-lived intangible assets	6.9	24.5
Fair value of finite-lived intangible assets	$ 6.9
Remaining useful life	2 years
Finite-lived intangible assets impairment charge	$ 14.6
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total	4.9	1.8
Favorable operating lease
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	1.8	1.8
Accumulated Amortization	(0.4)	(0.3)
Net Value	1.4	1.5
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]
Total	1.4	$ 1.5
PSS \| Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets impairment charge	12.9
KGS \| Trade names
Acquired Finite-Lived Intangible Assets [Line Items]
Finite-lived intangible assets impairment charge	$ 1.7

Acquisitions - Assets Acquired and Liabilities Assumed (Details) - USD ($) $ in Millions	Dec. 30, 2012	Jul. 02, 2012	Dec. 30, 2011	Dec. 25, 2011	Nov. 15, 2011	Jul. 27, 2011	Mar. 25, 2011
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Goodwill	$ 596.5			$ 571.6
Composite Engineering, Inc.
Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Net [Abstract]
Cash		$ 8.9
Accounts receivable		9.3
Inventoried costs		12.3
Other current assets		8.9
Property and equipment		8.1
Intangible assets		38.0
Goodwill		104.3
Total assets		189.8
Current liabilities		(25.6)
Net assets acquired		$ 164.2
Critical Infrastructure Business
Business Acquisition, Purchase Price Allocation [Abstract]
Accounts receivable			$ 23.4
Other assets			0.5
Intangible assets			2.0
Goodwill			2.6
Total assets			28.5
Current liabilities			(9.7)
Net assets acquired			$ 18.8
SecureInfo Corporation
Business Acquisition, Purchase Price Allocation [Abstract]
Cash					$ 1.4
Other assets					3.0
Property and equipment					0.1
Intangible assets					4.5
Goodwill					12.2
Total assets					21.2
Current liabilities					(0.9)
Net assets acquired					$ 20.3
Integral Systems, Inc.
Business Acquisition, Purchase Price Allocation [Abstract]
Cash						$ 6.8
Accounts receivable						68.4
Inventoried costs						15.8
Deferred tax assets						36.4
Other assets						3.5
Property and equipment						12.9
Intangible assets						32.0
Goodwill						187.8
Total assets						363.6
Current liabilities						(84.5)
Deferred tax liabilities						(19.5)
Long-term liabilities						(18.5)
Net assets acquired						$ 241.1
Herley Industries, Inc.
Business Acquisition, Purchase Price Allocation [Abstract]
Cash							$ 21.8
Accounts receivable							39.1
Inventoried costs							42.8
Deferred tax assets							17.3
Other assets							7.2
Property and equipment							34.2
Intangible assets							37.0
Goodwill							146.4
Total assets							345.8
Current liabilities							(40.8)
Deferred tax liabilities							(16.8)
Debt							(9.5)
Long-term liabilities							(6.2)
Net assets acquired							$ 272.5

Acquisitions Acquisitions - Composite Engineering, Inc. (Details) - USD ($) $ / shares in Units, shares in Millions					3 Months Ended								12 Months Ended
	Jul. 02, 2012	May 14, 2012	Feb. 11, 2011	Oct. 12, 2010	Dec. 30, 2012	Sep. 30, 2012	Jun. 24, 2012	Mar. 25, 2012	Dec. 25, 2011	Sep. 25, 2011	Jun. 26, 2011	Mar. 27, 2011	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Business Acquisition [Line Items]
Contingent consideration, fair value					$ 2,100,000				$ 7,600,000				$ 2,100,000	$ 7,600,000	$ 5,800,000
Gross proceeds from issuance of common stock		$ 100,000,000.0	$ 64,800,000	$ 25,800,000
Proceeds from the issuance of common stock, net of issuance costs		$ 97,000,000	$ 61,100,000	$ 24,700,000									97,000,000	61,100,000	24,700,000
Operating income (loss)					(80,300,000)	$ 14,100,000	$ 7,400,000	$ 9,100,000	$ 9,700,000	$ 9,700,000	$ 8,700,000	$ 1,400,000	(49,700,000)	$ 29,500,000	$ 23,100,000
Revolving credit facility
Business Acquisition [Line Items]
Outstanding borrowings					$ 0								0
Composite Engineering, Inc.
Business Acquisition [Line Items]
Consideration transferred	$ 164,200,000
Aggregate amount of cash paid	135,000,000
Working capital adjustment	$ 1,000,000
Common stock issued for acquisitions (in shares)	4.0	20.0
Purchase price (in dollars per share)	$ 5.94	$ 5.00
Value of common stock exchanged as consideration	$ 23,800,000
Consideration transferred, retirement of acquiree's debt	2,500,000
Consideration transferred, settlement of pre-existing accounts receivable	3,000,000
Additional tax liability incurred	1,700,000
Tax deductible goodwill	$ 141,800,000
Tax deductible goodwill, deduction realization period	15 years
Gross proceeds from issuance of common stock		$ 100,000,000
Proceeds from the issuance of common stock, net of issuance costs		$ 97,000,000
Acquired accounts receivable, gross	$ 9,300,000
Revenues													68,200,000
Operating income (loss)													$ 1,600,000
Composite Engineering, Inc. \| Revolving credit facility
Business Acquisition [Line Items]
Outstanding borrowings	$ 40,000,000
Composite Engineering, Inc. \| Restricted Stock Units (RSUs) \| Management
Business Acquisition [Line Items]
Number of shares issued as part of long-term employement agreements	2.0
Fair value of shares issued as part of long-term employement agreements	$ 11,900,000
Share-based compensation, period for recognition	4 years
Composite Engineering, Inc. \| Escrow account
Business Acquisition [Line Items]
Contingent consideration, fair value	$ 10,700,000

Acquisitions - Critical Infrastructure Business (Details) - Critical Infrastructure Business - USD ($) $ in Millions	12 Months Ended
	Dec. 25, 2011	Dec. 30, 2011
Business Acquisition [Line Items]
Consideration transferred		$ 18.8
Recurring Critical Infrastructure Business revenues, percentage	15.00%
Business Combination, Acquired Receivables [Abstract]
Acquired accounts receivable, gross		24.4
Acquired accounts receivable, estimated uncollectible		$ (1.0)

- Definition

For receivables acquired in a business combination, excluding certain loans and debt securities acquired in a transfer (as defined), this element represents the best estimate at the acquisition date of the contractual cash flows not expected to be collected, by major class of receivable, such as loans, direct finance leases (as defined), and any other class of receivables.

+ References + Details

- Definition

For receivables acquired in a business combination, excluding certain loans and debt securities acquired in a transfer (as defined), this element represents the gross contractual amounts receivable, by major class of receivable, such as loans, direct finance leases (as defined), and any other class of receivables.

+ References + Details

- Definition

This element represents the acquisition-date fair value of the total consideration transferred which consists of the sum of the acquisition-date fair values of the assets transferred by the acquirer, the liabilities incurred by the acquirer to former owners of the acquiree, and the equity interests issued by the acquirer.

+ References + Details

Acquisitions - SecureInfo Corporation (Details) - USD ($) $ in Millions		3 Months Ended								12 Months Ended
	Nov. 15, 2011	Dec. 30, 2012	Sep. 30, 2012	Jun. 24, 2012	Mar. 25, 2012	Dec. 25, 2011	Sep. 25, 2011	Jun. 26, 2011	Mar. 27, 2011	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Business Acquisition, Cost of Acquired Entity [Abstract]
Contingent consideration, fair value		$ 2.1				$ 7.6				$ 2.1	$ 7.6	$ 5.8
Business Combination, Acquired Receivables [Abstract]
Operating income (loss)		(80.3)	$ 14.1	$ 7.4	$ 9.1	9.7	$ 9.7	$ 8.7	$ 1.4	(49.7)	29.5	23.1
SecureInfo Corporation
Business Acquisition, Cost of Acquired Entity [Abstract]
Purchase price	$ 20.3
Contingent consideration, fair value		$ 0.0				$ 1.5				0.0	1.5	$ 0.0
Business Combination, Acquired Receivables [Abstract]
Acquired accounts receivable, gross	2.9
Revenues										16.1	1.9
Operating income (loss)										$ 0.6	$ 0.1
SecureInfo Corporation \| Earnout
Business Acquisition, Cost of Acquired Entity [Abstract]
Contingent consideration, fair value	1.5
SecureInfo Corporation \| Holdback escrow
Business Acquisition, Cost of Acquired Entity [Abstract]
Contingent consideration, fair value	1.8
SecureInfo Corporation \| Purchase price adjustment
Business Acquisition, Cost of Acquired Entity [Abstract]
Closing working capital cutoff	2.2
Closing working capital, actual	2.1
Working capital adjustment	$ 0.1

Acquisitions - Integral Systems, Inc. (Details) - USD ($)			1 Months Ended	3 Months Ended								12 Months Ended
	Jul. 27, 2011	Mar. 25, 2011	Jul. 31, 2011	Dec. 30, 2012	Sep. 30, 2012	Jun. 24, 2012	Mar. 25, 2012	Dec. 25, 2011	Sep. 25, 2011	Jun. 26, 2011	Mar. 27, 2011	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	May 19, 2010
Business Acquisition, Cost of Acquired Entity [Abstract]
Principal amount outstanding				$ 630,700,000				$ 631,800,000				$ 630,700,000	$ 631,800,000
Long-term debt premium				18,700,000				22,800,000				18,700,000	22,800,000
Business Combination, Acquired Receivables [Abstract]
Operating income (loss)				(80,300,000)	$ 14,100,000	$ 7,400,000	$ 9,100,000	$ 9,700,000	$ 9,700,000	$ 8,700,000	$ 1,400,000	(49,700,000)	29,500,000	$ 23,100,000
Senior notes \| Senior Notes due June 2017
Business Acquisition, Cost of Acquired Entity [Abstract]
Principal amount outstanding	$ 115,000,000	$ 285,000,000		$ 625,000,000								$ 625,000,000			$ 225,000,000
Stated interest rate percentage	10.00%	10.00%		10.00%								10.00%			10.00%
Effective interest rate	8.90%	8.50%
Proceeds from issuance of senior notes, gross	$ 122,500,000	$ 314,000,000
Long-term debt premium	5,800,000	20,000,000
Accrued interest	1,700,000	$ 9,000,000
Integral Systems, Inc.
Business Acquisition, Cost of Acquired Entity [Abstract]
Purchase price	241,100,000
Aggregate amount of cash paid	$ 131,400,000
Common stock issued in acquisition, shares	10,400,000		10,400,000
Common stock issued in acquisition, fair value	$ 108,700,000
Replacement stock options issued, fair value	$ 1,000,000
Amount of cash received by each stockholder of Integral	$ 5.00
Number of Kratos shares received by each Integral Systems stockholder for one share of Integral Systems common stock	0.588
Integral Systems stock options exercise price cutoff for exhange terms	$ 13.00
Conversion to Kratos stock options ratio	0.9559
Amount of cash received by each Integral Systems stockholder for each share of Integral Systems restricted stock	$ 13.00
Number of years in business	30 years
Business Combination, Acquired Receivables [Abstract]
Acquired accounts receivable, gross	$ 68,600,000
Acquired accounts receivable, estimated uncollectible	(200,000)
Revenues												$ 204,200,000	87,300,000
Operating income (loss)												$ 10,800,000	$ 7,100,000
Integral Systems, Inc. \| Senior notes \| Senior Notes due June 2017
Business Acquisition, Cost of Acquired Entity [Abstract]
Principal amount outstanding	$ 115,000,000
Stated interest rate percentage	10.00%
Issuance premium, percentage	105.00%
Effective interest rate	8.90%
Proceeds from issuance of senior notes, gross	$ 120,800,000
Long-term debt premium	5,800,000
Accrued interest	$ 1,800,000

Acquisitions - Herley Industries, Inc. (Details) - USD ($) $ / shares in Units, shares in Millions					1 Months Ended	3 Months Ended								12 Months Ended
	May 14, 2012	Mar. 25, 2011	Feb. 11, 2011	Oct. 12, 2010	Feb. 28, 2011	Dec. 30, 2012	Sep. 30, 2012	Jun. 24, 2012	Mar. 25, 2012	Dec. 25, 2011	Sep. 25, 2011	Jun. 26, 2011	Mar. 27, 2011	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Jul. 27, 2011	Apr. 15, 2011	May 19, 2010
Business Acquisition, Cost of Acquired Entity [Abstract]
Gross proceeds from issuance of common stock	$ 100,000,000.0		$ 64,800,000	$ 25,800,000
Proceeds from the issuance of common stock, net of issuance costs	$ 97,000,000		$ 61,100,000	$ 24,700,000										$ 97,000,000	$ 61,100,000	$ 24,700,000
Principal amount outstanding						$ 630,700,000				$ 631,800,000				630,700,000	631,800,000
Business Acquisition, Purchase Price Allocation [Abstract]
Operating income (loss)						(80,300,000)	$ 14,100,000	$ 7,400,000	$ 9,100,000	$ 9,700,000	$ 9,700,000	$ 8,700,000	$ 1,400,000	(49,700,000)	29,500,000	$ 23,100,000
Senior notes \| Senior Notes due June 2017
Business Acquisition, Cost of Acquired Entity [Abstract]
Principal amount outstanding		$ 285,000,000				$ 625,000,000								$ 625,000,000			$ 115,000,000		$ 225,000,000
Stated interest rate percentage		10.00%				10.00%								10.00%			10.00%		10.00%
Herley Industries, Inc.
Business Acquisition, Cost of Acquired Entity [Abstract]
Number of shares acquired		13.2
Voting interests acquired, percentage		94.00%
Fair value of non-controlling interest		$ 16,900,000
Share price used to calculate fair value		$ 19.00
Non-controlling interest, number of shares		0.9
Aggregate amount of cash paid													$ 245,500,000					$ 270,700,000
Conversion to Kratos common stock ratio		1.3495
Common stock issued to assume the Herley Options (shares)		0.8			4.9
Common stock issued to assume the Herley Options, fair value		$ 1,900,000
Purchase price		$ 272,500,000
Common stock issued in acquisition, shares			4.9		4.9
Purchase price (in dollars per share)			$ 13.25
Gross proceeds from issuance of common stock			$ 64,800,000
Proceeds from the issuance of common stock, net of issuance costs			$ 61,100,000
Number of years in business		45 years
Business Combination, Acquired Receivables [Abstract]
Acquired accounts receivable, gross		$ 39,300,000
Acquired accounts receivable, estimated uncollectible		(200,000)
Business Acquisition, Purchase Price Allocation [Abstract]
Inventoried costs		42,800,000
Property and equipment		34,200,000
Revenues														$ 196,500,000	150,800,000
Operating income (loss)														$ 31,400,000	$ 12,700,000
Herley Industries, Inc. \| Preliminary
Business Acquisition, Purchase Price Allocation [Abstract]
Inventoried costs		47,900,000
Property and equipment		30,400,000
Herley Industries, Inc. \| Final
Business Acquisition, Purchase Price Allocation [Abstract]
Inventoried costs		42,800,000
Property and equipment		34,200,000
Herley Industries, Inc. \| Senior notes \| Senior Notes due June 2017
Business Acquisition, Cost of Acquired Entity [Abstract]
Principal amount outstanding		$ 285,000,000
Issuance premium, percentage		107.00%
Herley Industries, Inc. \| Change in control obligations
Business Acquisition, Cost of Acquired Entity [Abstract]
Change in control obligations assumed		$ 4,000,000
Herley Industries, Inc. \| Combined transaction expenses
Business Acquisition, Cost of Acquired Entity [Abstract]
Combined transaction expenses		$ 11,100,000

Acquisitions - Fair Value of Identifiable Intangible Assets (Details) $ in Millions	12 Months Ended
	Dec. 30, 2012 USD ($)
Critical Infrastructure Business
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	$ 2.0
Estimated Weighted Average Amortization Period	1 year 2 months 12 days
Critical Infrastructure Business \| Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	$ 1.1
Estimated Weighted Average Amortization Period	1 year 3 months 18 days
Critical Infrastructure Business \| Funded backlog
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	$ 0.9
Estimated Weighted Average Amortization Period	1 year
Composite Engineering, Inc.
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	$ 38.0
Estimated Weighted Average Amortization Period	3 years 6 months
Composite Engineering, Inc. \| Trade name
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	$ 0.5
Estimated Weighted Average Amortization Period	6 years
Composite Engineering, Inc. \| Customer relationships
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	$ 18.5
Estimated Weighted Average Amortization Period	5 years 6 months
Composite Engineering, Inc. \| Funded backlog
Acquired Finite-Lived Intangible Assets [Line Items]
Gross Value	$ 19.0
Estimated Weighted Average Amortization Period	1 year 6 months

Acquisitions - Pro Forma Financial Information (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions			1 Months Ended		12 Months Ended
	Jul. 27, 2011	Feb. 11, 2011	Jul. 31, 2011	Feb. 28, 2011	Dec. 30, 2012	Dec. 25, 2011
Business Acquisition, Pro Forma Information [Abstract]
Pro forma revenues					$ 1,019.5	$ 1,046.9
Pro forma net loss before tax					(132.0)	(63.6)
Pro forma net loss					(130.4)	(67.1)
Net loss attributable to the registrant					$ (112.9)	$ (23.5)
Basic and diluted pro forma loss per share					$ (2.31)	$ (1.15)
Herley Industries, Inc.
Business Acquisition, Pro Forma Information [Abstract]
Common stock issued in acquisition, shares		4.9		4.9
Integral Systems, Inc.
Business Acquisition, Pro Forma Information [Abstract]
Common stock issued in acquisition, shares	10.4		10.4

- Definition

The pro forma basic net income per share for a period as if the business combination or combinations had been completed at the beginning of a period.

+ References + Details

Acquisitions - Pro Forma Financial Information, Nonrecurring Adjustments (Details) - USD ($) shares in Millions, $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net income (loss) adjustment, pro forma	$ (114.4)	$ (24.2)
Intangible amortization
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net income (loss) adjustment, pro forma	16.2	32.8
Net change in stock compensation expense
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net income (loss) adjustment, pro forma	2.2	(1.4)
Net change in interest expense
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net income (loss) adjustment, pro forma	0.0	(9.9)
Net change in income tax benefit (expense)
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Net income (loss) adjustment, pro forma	$ 0.0	$ (1.6)
Increase in weighted average common shares outstanding for shares issued and not already included in the weighted average common shares outstanding
Business Acquisition, Pro Forma Information, Nonrecurring Adjustment [Line Items]
Weighted average number of basic shares outstanding adjustment, pro forma	9.6	30.7

- Definition

The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 45
-Paragraph 19
-URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4K
-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591552-111686

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 50
-Paragraph 1A
-Subparagraph (a),(c)
-URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 810
-SubTopic 10
-Section 55
-Paragraph 4J
-URI http://asc.fasb.org/extlink&oid=18733213&loc=SL4591551-111686

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 29
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph a
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 38
-Subparagraph c(1)
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph 5
-Subparagraph b
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher AICPA
-Name Accounting Research Bulletin (ARB)
-Number 51
-Paragraph A1, A4, A5
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Acquisitions - Contingent Acquisition Consideration (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
	Apr. 30, 2012	Dec. 30, 2012	Dec. 25, 2011
Business Acquisition, Contingent Consideration [Roll Forward]
Beginning balance		$ 7.6	$ 5.8
Change in fair value of contingent acquisition consideration			1.5
Cash payments		(4.0)
Post acquisition adjustments reflected in operating results		(1.5)	0.3
Ending balance		2.1	7.6
Other current assets
Business Acquisition, Contingent Consideration [Roll Forward]
Ending balance		2.1
SecureInfo
Business Acquisition, Contingent Consideration [Roll Forward]
Beginning balance		1.5	0.0
Change in fair value of contingent acquisition consideration			1.5
Cash payments		(1.5)
Post acquisition adjustments reflected in operating results		0.0	0.0
Ending balance		0.0	1.5
DEI
Business Acquisition, Contingent Consideration [Roll Forward]
Beginning balance		5.0	4.6
Change in fair value of contingent acquisition consideration		(2.9)	0.0
Cash payments	$ (2.5)	(2.5)
Post acquisition adjustments reflected in operating results		(0.4)	0.4
Ending balance		2.1	5.0
SCT
Business Acquisition, Contingent Consideration [Roll Forward]
Beginning balance		1.1	1.2
Change in fair value of contingent acquisition consideration		1.1	0.0
Cash payments		0.0
Post acquisition adjustments reflected in operating results		(1.1)	(0.1)
Ending balance		0.0	$ 1.1
Low range of potential undiscounted amount of all future contingent consideration payable		0.0
High range of potential undiscounted amount of all future contingent consideration payable		$ 3.5
Discount rate used in valuing contingent consideration		6.10%

Balance Sheet Details (Accounts Receivable and Inventory) (Details) - USD ($) $ in Millions	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Dec. 27, 2009
Cash and Cash Equivalents [Abstract]
Cash and cash equivalents - Amortized Cost Basis	$ 49.0	$ 69.6	$ 10.8	$ 9.9
Cash and cash equivalents - Level 1 Fair Value Basis	49.0	69.6
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current accounts receivable, gross	273.3	247.3
Allowance for doubtful accounts	(1.4)	(2.0)
Total current accounts receivable, net	271.9	245.3
Total accounts receivable, net	272.2	245.6
Retainages receivable	3.5	3.9
Inventory, Net of Allowances, Customer Advances and Progress Billings [Abstract]
Raw materials	48.4	43.3
Work in process	36.5	25.7
Finished goods	7.3	6.9
Supplies and other	2.2	4.0
Subtotal inventoried costs	94.4	79.9
Less customer advances and progress payments	(0.1)	(3.3)
Total inventoried costs	94.3	76.6
Billed
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current accounts receivable, gross	137.9	128.7
Unbilled
Accounts, Notes, Loans and Financing Receivable [Line Items]
Current accounts receivable, gross	135.4	118.6
Unbilled, long-term (included in other assets)	0.3	0.3
U.S. Government
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable, net	64.0	84.5
U.S. Government \| Billed
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable, net	24.6	41.2
U.S. Government \| Unbilled
Accounts, Notes, Loans and Financing Receivable [Line Items]
Total accounts receivable, net	$ 39.4	$ 43.3

Balance Sheet Details (Property, Plant and Equipment) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 120.8	$ 95.1
Accumulated depreciation and amortization	(35.2)	(22.6)
Total property, plant and equipment, net	85.6	72.5
Depreciation expense	14.1	10.0	$ 3.7
Land and buildings
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	20.8	20.6
Computer equipment and software
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	17.2	17.8
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	49.9	37.5
Furniture and office equipment
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	12.2	8.3
Facility under capital lease
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	1.6	1.0
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	13.3	8.2
Construction in progress
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 5.8	$ 1.7

Debt - Issuance of 10% Senior Secured Notes due 2017 (Details) - USD ($)			12 Months Ended
	Jul. 27, 2011	Mar. 25, 2011	Dec. 30, 2012	Dec. 25, 2011	May 19, 2010
Debt Instrument [Line Items]
Principal amount outstanding			$ 630,700,000	$ 631,800,000
Long-term debt premium			$ 18,700,000	$ 22,800,000
Senior notes \| Senior Notes due June 2017
Debt Instrument [Line Items]
Stated interest rate percentage	10.00%	10.00%	10.00%		10.00%
Principal amount outstanding	$ 115,000,000	$ 285,000,000	$ 625,000,000		$ 225,000,000
Proceeds from debt issuance	122,500,000	314,000,000
Long-term debt premium	5,800,000	20,000,000
Accrued interest	$ 1,700,000	$ 9,000,000
Effective interest rate	8.90%	8.50%
Fixed charge coverage ratio			2.0
Senior notes \| Senior Notes due June 2017 \| Between 6/1/2014 and 6/1/2015
Debt Instrument [Line Items]
Redemption price as percentage of aggregate principal amount			105.00%
Senior notes \| Senior Notes due June 2017 \| Between 6/1/2015 and 6/1/2016
Debt Instrument [Line Items]
Redemption price as percentage of aggregate principal amount			102.50%
Senior notes \| Senior Notes due June 2017 \| After 6/1/2016
Debt Instrument [Line Items]
Redemption price as percentage of aggregate principal amount			100.00%
Senior notes \| Senior Notes due June 2017 \| Prior to 6/1/2013
Debt Instrument [Line Items]
Redemption price as percentage of aggregate principal amount			110.00%
Permitted redemption amount as percentage of aggregate principal amount			35.00%
Herley Industries, Inc.
Debt Instrument [Line Items]
Company's cash contribution to finance part of Herley acquisition consideration		$ 45,000,000
Herley Industries, Inc. \| Senior notes \| Senior Notes due June 2017
Debt Instrument [Line Items]
Principal amount outstanding		$ 285,000,000

Debt - $110.0 million Credit Facility (Details) - USD ($) $ in Millions		12 Months Ended
	Jul. 27, 2011	Dec. 30, 2012	May 04, 2012	Nov. 14, 2011
Revolving credit facility
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 65.0	$ 110.0		$ 90.0
Maturity period	5 years
Maximum possible borrowing capacity subject to application and bank approval			$ 135.0
Outstanding borrowings		0.0
Remaining borrowing capacity		$ 89.4
Revolving credit facility \| Minimum
Line of Credit Facility [Line Items]
Fixed charge coverage ratio	1.25
Commitment fee	0.50%
Revolving credit facility \| Maximum
Line of Credit Facility [Line Items]
Commitment fee	0.75%
LIBOR base rate
Line of Credit Facility [Line Items]
Description of variable rate basis		LIBOR
LIBOR base rate \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	3.00%
LIBOR base rate \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable rate	3.75%
Base rate other than LIBOR
Line of Credit Facility [Line Items]
Description of variable rate basis	federal funds rate
Base rate (the greater of prime rate or 0.5% over federal funds rate)	0.50%
Base rate (floor, 1.0% over one-month LIBOR)	1.00%
Base rate other than LIBOR \| Minimum
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.00%
Base rate other than LIBOR \| Maximum
Line of Credit Facility [Line Items]
Basis spread on variable rate	1.75%
Letter of credit
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 50.0
Outstanding borrowings		$ 15.7
Swing line loan
Line of Credit Facility [Line Items]
Maximum borrowing capacity	$ 10.0

Debt - Debt Acquired in Acquisition of Herley (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011
Debt Instrument [Line Items]
Principal amount outstanding	$ 630.7	$ 631.8
Carrying amount	649.4	$ 654.6
10-year term loan
Debt Instrument [Line Items]
Principal amount outstanding	$ 10.0
Maturity period	10 years
Carrying amount	$ 5.7
Quarterly installment payment - principal	$ 0.3
Basis spread on variable rate	1.50%

Debt - Fair Value and Future Maturities of Long-Term Debt (Details) - USD ($) $ in Millions	Dec. 30, 2012	Dec. 25, 2011
Debt Disclosure [Abstract]
Principal amount outstanding	$ 630.7	$ 631.8
Carrying amount	649.4	654.6
Fair value	690.5	642.7
Long-term debt premium	18.7	$ 22.8
Maturities of Long-term Debt [Abstract]
Maturities of long-term debt in 2013	1.0
Maturities of long-term debt in 2014	1.0
Maturities of long-term debt in 2015	1.0
Maturities of long-term debt in 2016	1.0
Maturities of long-term debt in 2017	$ 626.0

Lease Commitments (Details) $ in Millions	12 Months Ended
Lease Commitments (Details) $ in Millions	Dec. 30, 2012 USD ($)	Dec. 25, 2011 USD ($)	Dec. 26, 2010 USD ($)	Dec. 30, 2012 USD ($)	Dec. 25, 2011 USD ($) ft²	Dec. 26, 2010 USD ($)
Leases [Abstract]
Sublease income on operating leases				$ 10.1
Capital Leases
2013				0.6
2014				0.4
2015				0.1
2016				0.0
2017				0.0
Thereafter				0.0
Total future minimum lease payments				1.1
Less amount representing interest				0.2
Present value of capital lease obligations				0.9
Less current portion				0.5	$ 0.6
Capital lease obligations, net of current portion				0.4	0.7
Net Operating Leases
2013				18.4
2014				18.4
2015				16.2
2016				14.1
2017				13.0
Thereafter				23.3
Total future minimum lease payments				103.4
Capital Leased Assets [Line Items]
Property under capital leases by major class, gross				2.7	2.3
Less: Accumulated amortization				1.5	1.0
Property under capital leases by major class, net				1.2	1.3
Liabiity for unused facilities at fair value	$ 18.5	$ 18.5	$ 0.1	18.7	18.5	$ 0.1
Amortization expense related to capital leases	0.1	0.1	0.3
Gross rent expense under operating leases	21.1	12.8	6.8
Sublease income	2.7	1.3	0.2
Accrual for Unused Facilities [Roll Forward]
Accrual for excess facilities - beginning balance	18.5	0.1
Fair value of liability assumed in acquisition		19.0
Adjustments	1.8
Cash payments	(1.6)	(0.6)
Accrual for excess facilities - ending balance	18.7	18.5	$ 0.1
Deferred rent				1.3	$ 1.0	$ 1.2
Integral
Capital Leased Assets [Line Items]
Rentable area of acquired property \| ft²					131,450
Area subleased \| ft²					83,000
Liabiity for unused facilities at fair value	19.0	19.0			$ 19.0
Accrual for Unused Facilities [Roll Forward]
Accrual for excess facilities - beginning balance	$ 19.0
Accrual for excess facilities - ending balance		$ 19.0
Facilities
Capital Leased Assets [Line Items]
Property under capital leases by major class, gross				1.6	1.0
Vehicles
Capital Leased Assets [Line Items]
Property under capital leases by major class, gross				0.5	0.6
Office equipment
Capital Leased Assets [Line Items]
Property under capital leases by major class, gross				$ 0.6	$ 0.7

Net Income (Loss) Per Common Share (Reconciliation of basic and diluted EPS) (Details) $ / shares in Units, $ in Millions		12 Months Ended
	Mar. 08, 2011 shares	Dec. 30, 2012 USD ($) $ / shares shares	Dec. 25, 2011 USD ($) $ / shares shares	Dec. 26, 2010 USD ($) participating_security $ / shares shares
Class of Stock [Line Items]
Number of classes of participating securities before conversion \| participating_security				2
Earnings Per Share Reconciliation [Abstract]
Net income (loss) from continuing operations \| $		$ (112.9)	$ (23.5)	$ 14.6
Less net income from continuing operations allocated to preferred shareholders \| $		0.0	0.0	(0.1)
Net income (loss) from continuing operations allocated to common shareholders (A) \| $		$ (112.9)	$ (23.5)	$ 14.5
Weighted average outstanding shares of common stock (B)		46,900,000	27,400,000	16,500,000
Weighted average shares from preferred stock		0	0	100,000
Basic weighted average outstanding shares of common stock and participating securities		46,900,000	27,400,000	16,600,000
Dilutive effect of employee stock options and awards		0	0	300,000
Common stock and common stock equivalents (C)		46,900,000	27,400,000	16,900,000
Basic (A/B) (in dollars per share) \| $ / shares		$ (2.41)	$ (0.86)	$ 0.88
Diluted (A/C) (in dollars per share) \| $ / shares		$ (2.41)	$ (0.86)	$ 0.87
Common stock
Class of Stock [Line Items]
Percentage of outstanding shares represented by each class of stock				99.00%
Number of shares of common stock issued upon conversion of preferred stock	100,000
Series B Convertible Preferred Stock
Class of Stock [Line Items]
Percentage of outstanding shares represented by each class of stock				1.00%
Number of shares of preferred stock converted	(10,000)

Net Income (Loss) Per Common Share (Antidilutive Securities) (Details) - shares shares in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Shares from stock options and awards
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of EPS (in shares)	3.6	2.1	1.2

- Definition

Securities (including those issuable pursuant to contingent stock agreements) that could potentially dilute basic earnings per share (EPS) or earnings per unit (EPU) in the future that were not included in the computation of diluted EPS or EPU because to do so would increase EPS or EPU amounts or decrease loss per share or unit amounts for the period presented.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Antidilution
-URI http://asc.fasb.org/extlink&oid=6505113

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Diluted Earnings Per Share
-URI http://asc.fasb.org/extlink&oid=6510752

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Glossary Contingent Stock Agreement
-URI http://asc.fasb.org/extlink&oid=6508534

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 260
-SubTopic 10
-Section 50
-Paragraph 1
-Subparagraph (c)
-URI http://asc.fasb.org/extlink&oid=6371337&loc=d3e3550-109257

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 40
-Subparagraph c
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 13, 14
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Emerging Issues Task Force (EITF)
-Number 07-4
-Paragraph 4
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Statement of Financial Accounting Standard (FAS)
-Number 128
-Paragraph 171
-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

+ Details

Income Taxes - Narrative (Details) - USD ($) $ in Millions	1 Months Ended	12 Months Ended
Income Taxes - Narrative (Details) - USD ($) $ in Millions	May 31, 2012	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Reconciliation of Unrecognized Tax Benefits, Excluding Amounts Pertaining to Examined Tax Returns [Roll Forward]
Balance at the beginning of period		$ 10.1	$ 12.4	$ 12.6
Increases related to prior periods (acquired entities)		3.7	0.5	0.3
Increases related to current year tax positions		0.0	0.2	0.2
Expiration of applicable statutes of limitations		(0.1)	(0.6)	(0.7)
Settlements with taxing authorities		(0.3)	(2.4)
Balance at the end of period		13.4	10.1	12.4
Unrecognized tax benefits that if recognized would affect effective tax rate		13.4
Amount that would become a deferred tax asset included in unrecognized tax benefits that would impact the effective tax rate		10.8
Income tax penalties and interest expense		0.4	0.3	0.1
Benefit for income tax penalties and interest related to reversal of prior positions		0.1	0.4	0.4
Total interest and penalties accrued		0.7	0.4	0.5
Unrecognized tax benefits that will expire within the next 12 months		1.5
Income (Loss) from Continuing Operations before Income Taxes, Extraordinary Items, Noncontrolling Interest [Abstract]
Domestic		(120.3)	(20.7)	1.9
Foreign		5.8	(0.9)	0.0
Income (loss) from continuing operations before income taxes		(114.5)	(21.6)	1.9
Federal income taxes:
Current		0.0	(1.5)	0.1
Deferred		(3.5)	0.6	1.6
Total Federal		(3.5)	(0.9)	1.7
State and local income taxes
Current		0.8	3.1	(12.6)
Deferred		0.4	0.8	(1.8)
Total State and local		1.2	3.9	(14.4)
Foreign income taxes:
Current		0.1	0.4	0.0
Deferred		0.6	(1.5)	0.0
Total Foreign		$ 0.7	$ (1.1)	$ 0.0
Federal statutory income tax rate		35.00%	35.00%	35.00%
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Income tax expense (benefit) at federal statutory rate		$ (40.1)	$ (7.6)	$ 0.6
State taxes, net of federal tax benefit and valuation allowance		0.7	3.1	1.9
Difference in tax rates between U.S. and foreign		(1.5)	(0.1)	0.0
Nondeductible expense		0.3	0.4	0.2
Increase (decrease) in reserve for uncertain tax positions		0.1	(1.7)	(0.2)
Transaction costs		0.1	2.3	0.7
Changes to indefinite life items and separate state deferred taxes		(3.0)	1.5	0.0
Impact of purchase accounting		0.0	0.0	(13.6)
Goodwill impairment		27.6	0.0	0.0
Total		(1.6)	1.9	(12.7)
Deferred tax assets:
Allowance for doubtful accounts		0.4	0.8
Sundry accruals		3.3	7.8
Vacation accrual		5.1	5.0
Stock-based compensation		4.6	4.9
Payroll related accruals		2.7	2.3
Lease accruals		9.7	9.5
Investments		1.9	2.1
Net operating loss carryforwards		124.8	104.1
Tax credit carryforwards		3.7	3.5
Deferred revenue		2.1	1.5
Reserves and other		10.2	9.8
Gross deferred tax assets		168.5	151.3
Valuation allowance		(110.4)	(98.8)
Total deferred tax assets, net of allowance		58.1	52.5
Deferred tax liabilities:
Unearned revenue		(42.0)	(15.4)
Other intangibles		(15.7)	(37.0)
Property and equipment, principally due to differences in depreciation		(7.9)	(10.1)
Total deferred tax liabilities		(65.6)	(62.5)
Net deferred tax asset (liability)		(7.5)	(10.0)
Federal annual utilization of NOL carryforwards limit, next five years	$ 28.1
Threshold period for change in allowed annual amount of NOL to be recognized	5 years
Federal annual utilization of NOL carryforwards limit, after year five	$ 11.6
Net increase in valuation allowance		11.6
Share-based compensation cost
Deferred tax liabilities:
Operating loss carryforwards		14.4
Foreign
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Increase (decrease) in valuation allowance		0.0	(0.7)	0.0
Federal
Income Tax Expense (Benefit), Continuing Operations, Income Tax Reconciliation [Abstract]
Increase (decrease) in valuation allowance		14.2	$ 4.7	$ (2.3)
Deferred tax liabilities:
Operating loss carryforwards		344.7
State
Deferred tax liabilities:
Operating loss carryforwards		$ 187.8

Discontinued Operations (Details) - USD ($) $ in Millions		3 Months Ended			12 Months Ended
Discontinued Operations (Details) - USD ($) $ in Millions	Aug. 02, 2010	Jun. 24, 2012	Jun. 27, 2010	Jun. 28, 2009	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment charge associated with discontinued operations					$ 82.0
Disposal Group, Including Discontinued Operation, Balance Sheet Disclosures [Abstract]
Current assets of discontinued operations					6.6	$ 9.7
Long-term assets of discontinued operations					0.8	2.4
Current liabilities of discontinued operations					4.9	6.3
Long-term liabilities of discontinued operations					0.3	0.5
KGS
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment charge associated with discontinued operations					82.0
PSS
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment charge associated with discontinued operations					0.0
Southeast Division
Disposal Group, Including Discontinued Operation, Income Statement Disclosures [Abstract]
Revenue					18.5	9.2	$ 2.2
Loss before taxes					(1.8)	(1.3)	(0.9)
Benefit for income taxes					(0.3)	(0.6)	(0.8)
Net loss					(1.5)	(0.7)	$ (0.1)
Disposal Group, Including Discontinued Operation, Balance Sheet Disclosures [Abstract]
Accounts receivable, net					3.4	5.3
Inventoried costs					3.0	4.0
Other current assets					0.2	0.4
Current assets of discontinued operations					6.6	9.7
Property and equipment, net					0.4	0.6
Goodwill					0.0	1.5
Other assets					0.4	0.3
Long-term assets of discontinued operations					0.8	2.4
Accrued expenses and accounts payable					4.4	3.0
Billings in excess of costs and earnings on uncompleted contracts					0.1	1.5
Other current liabilities					0.4	1.8
Current liabilities of discontinued operations					4.9	6.3
Other long-term liabilities					0.3	0.5
Long-term liabilities of discontinued operations					$ 0.3	$ 0.5
Southeast Division \| PSS
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Impairment charge related to management's estimate of the fair value of the business			$ 0.2	$ 2.0
Cash consideration received from divestiture	$ 0.1
Southeast Division \| Discontinued operations \| KGS
Income Statement, Balance Sheet and Additional Disclosures by Disposal Groups, Including Discontinued Operations [Line Items]
Goodwill impairment charge associated with discontinued operations		$ 1.5

Fair Value Measurement (Details) - USD ($) $ in Millions	12 Months Ended
Fair Value Measurement (Details) - USD ($) $ in Millions	Dec. 25, 2011	Dec. 26, 2010
Fair Value Disclosures [Abstract]
Mark-to-market gain on interest rate swap	$ 0.3	$ 1.0

Stockholders' Equity (Common and Preferred Stock) (Details) - USD ($)							1 Months Ended		12 Months Ended
	May 14, 2012	Dec. 01, 2011	Jul. 27, 2011	Mar. 08, 2011	Feb. 11, 2011	Oct. 12, 2010	Nov. 30, 2011	Jul. 31, 2011	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Mar. 07, 2011
Class of Stock [Line Items]
Common stock issued for cash (in shares)	20,000,000
Gross proceeds from issuance of common stock	$ 100,000,000.0				$ 64,800,000	$ 25,800,000
Proceeds from the issuance of common stock, net of issuance costs	$ 97,000,000				$ 61,100,000	$ 24,700,000			$ 97,000,000	$ 61,100,000	$ 24,700,000
Common stock repurchased (in shares)		2,000,000					2,000,000
Total liquidation preference												$ 5,000,000
Series B Convertible Preferred Stock
Class of Stock [Line Items]
Number of shares of preferred stock converted				(10,000)
Common stock
Class of Stock [Line Items]
Common stock issued for cash (in shares)					4,900,000	2,500,000
Purchase price (in dollars per share)	$ 5.00	$ 5.45			$ 13.25	$ 10.20
Number of common shares issued upon conversion of preferred stock				100,000
Integral
Class of Stock [Line Items]
Common stock issued for acquisitions (in shares)			10,400,000					10,400,000

Stockholders' Equity (Stock Option Plans and Restricted Stock Units Plans) (Details) - USD ($)
$ / shares in Units, shares in Thousands

12 Months Ended

Dec. 15, 2010

Dec. 24, 2008

Dec. 30, 2012

Dec. 25, 2011

Dec. 26, 2010

Feb. 20, 2012

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding [Roll Forward]

Options outstanding at beginning of period, Number of Options

1,771

Granted, Number of Options

Exercised, Number of Options

Forfeited or expired, Number of Options

(646)

Options outstanding at end of period, Number of Options

1,133

1,771

Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Exercise Price [Roll Forward]

Options outstanding at beginning of period, Weighted-Average Exercise Price per Share

$ 24.69

Granted, Weighted-Average Exercise Price per Share

5.22

Exercised, Weighted-Average Exercise Price per Share

0.00

Forfeited or expired, Weighted-Average Exercise Price per Share

19.24

Options outstanding at end of period, Weighted-Average Exercise Price per Share

$ 27.66

$ 24.69

Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]

Options outstanding, Weighted Average Remaining Contractual Term

2 years 9 months 18 days

2 years 7 months 6 days

Options outstanding, Aggregate Intrinsic Value

$ 80,000

$ 219,000

Options exercisable, Weighted-Average Exercise Price per Share

1,112

Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Exercise Price

$ 28.06

Options exercisable, Weighted-Average Remaining Contractual Term

2 years 9 months 18 days

Options exercisable, Aggregate Intrinsic Value

$ 80,000

Total unrecognized stock-based compensation expense related to nonvested options

$ 100,000

Weighted average grant date fair value of options granted

$ 3.56

$ 2.38

$ 6.08

Total intrinsic value of options exercised

$ 0

$ 1,832,000

$ 818,000

Minimum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based incentive award vesting period

5 years

Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based incentive award vesting period

10 years

Stock Options and Restricted Stock Units [Member] | Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based incentive award vesting period

10 years

Stock options

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]

Expected life

^[1]

10 years

2 years 2 months 12 days

1 year 4 months 24 days

Risk-free interest rate, lower range

^[2]

1.60%

0.10%

Risk-free interest rate, upper range

^[2]

2.30%

3.40%

3.60%

Volatility, lower range

^[3]

59.00%

29.30%

28.40%

Volatility, upper range

^[3]

59.70%

65.30%

73.80%

Forfeiture rate

^[4]

16.30%

Dividend yield

^[5]

0.00%

Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]

Unrecognized stock-based compensation expense, period for recognition

1 year 2 months 12 days

Stock options | Minimum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based incentive award vesting period

0 years

Stock options | Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Award term or expiration period

10 years

Share-based incentive award vesting period

4 years

DFI non-qualified out-of-plan stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Award term or expiration period

10 years

Restricted Stock Units (RSUs)

Share-based Compensation Arrangement by Share-based Payment Award, Options, Additional Disclosures [Abstract]

Unrecognized stock-based compensation expense, period for recognition

4 years 1 month 6 days

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]

Nonvested balance at beginning of period (in shares)

1,211

Grants (in shares)

2,653

Vested (in shares)

(187)

Forfeitures (in shares)

(7)

Nonvested balance at end of period (in shares)

3,670

1,211

Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Weighted Average Grant Date Fair Value [Roll Forward]

Nonvested balance at beginning of period, Weighted-Average Grant Date Fair Value

$ 11.47

Grants, Weighted-Average Grant Date Fair Value

5.93

Vested, Weighted-Average Grant Date Fair Value

10.44

Forfeitures, Weighted-Average Grant Date Fair Value

7.71

Nonvested balance at end of period, Weighted-Average Grant Date Fair Value

$ 7.53

$ 11.47

Total unrecognized stock-based compensation expense related to nonvested restricted stock units

$ 12,900,000

Fair value of vested awards

$ 1,900,000

$ 800,000

$ 900,000

Restricted Stock Units (RSUs) | Minimum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting period of awards granted in period

1 year

2 years

5 years

Restricted Stock Units (RSUs) | Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Vesting period of awards granted in period

10 years

2005 Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares available for grant

452

2011 Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares available for grant

1,500

Integral's 2008 Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares available for grant

1,200

Herley's 2010 Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares available for grant

413

Henry Bros. Electronics Stock Option Plans | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Award term or expiration period

10 years

Share-based Compensation Arrangement by Share-based Payment Award, Period after Which Awards Become Exercisable

1 year

Henry Bros. Electronics Stock Option Plans | Stock options | Minimum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based incentive award vesting period

3 years

Henry Bros. Electronics Stock Option Plans | Stock options | Maximum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based incentive award vesting period

5 years

Digital Fusion, Inc. Stock Incentive Plans | Stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Award term or expiration period

10 years

Digital Fusion, Inc. Stock Incentive Plans | Non-statutory stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Percentage of vested awards

100.00%

Digital Fusion, Inc. Stock Incentive Plans | Incentive stock options

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Award term or expiration period

10 years

Purchase price of common stock as a percent of fair market value

100.00%

Award expiration extension period

2 years

Share-based incentive award vesting period

3 years

Digital Fusion, Inc. Stock Incentive Plans | Incentive stock options | Minimum

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Share-based Compensation Arrangement by Share-based Payment Award, Period after Which Awards Become Exercisable

1 year

[1]	In 2010, all unvested options related to the acquisition of HBE. HBE used the simplified method for calculating the expected life of the option, and the Company used this method for calculating the expected life of the options assumed. In 2011 and 2012, no unvested options were granted and the expected life was equal to the life of the option.
[2]	The risk-free interest rate is based on U.S. Treasury yields in effect at the time of grant with a term equal to the expected term of the options.
[3]	In 2010, 2011, and 2012, the Company estimated implied volatility based upon trailing volatility.
[4]	Forfeitures are estimated at the time of grant based upon historical information. Forfeitures will be revised, if necessary, in subsequent periods if actual forfeitures differ from estimates. In 2010, the estimated forfeitures for the HBE options were based upon the historical information of HBE option holders.
[5]	The Company has no history or expectation of paying dividends on its common stock.

Stockholders' Equity (Exercise Price Ranges) (Details) shares in Thousands	12 Months Ended
	Dec. 30, 2012 $ / shares shares
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Exercisable, Number of Shares \| shares	1,112
Exercisable, Weighted Average Exercise Price	$ 28.06
Unexercisable, Number of Shares \| shares	21
Unexercisable, Weighted Average Exercise Price	$ 6.91
Total, Number of Shares \| shares	1,133
Total, Weighted Average Exercise Price	$ 27.66
Less than $6.60
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Upper limit of stock option exercise price range	$ 4.80
Exercisable, Number of Shares \| shares	547
Exercisable, Weighted Average Exercise Price	$ 10.35
Unexercisable, Number of Shares \| shares	21
Unexercisable, Weighted Average Exercise Price	$ 6.91
Total, Number of Shares \| shares	568
Total, Weighted Average Exercise Price	$ 10.22
Above $6.60
Share-based Compensation, Shares Authorized under Stock Option Plans, Exercise Price Range [Line Items]
Lower limit of stock option exercise price range	$ 4.80
Exercisable, Number of Shares \| shares	565
Exercisable, Weighted Average Exercise Price	$ 45.20
Unexercisable, Number of Shares \| shares	0
Unexercisable, Weighted Average Exercise Price	$ 0.00
Total, Number of Shares \| shares	565
Total, Weighted Average Exercise Price	$ 45.20

Stockholders' Equity (Employee Stock Purchase Plan) (Details) - $ / shares

12 Months Ended

Dec. 31, 2012

Dec. 30, 2012

Dec. 31, 2011

Dec. 25, 2011

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares issued under the plan

781,000

93,196

Employee Stock Purchase Plan

Share-based Compensation Arrangement by Share-based Payment Award [Line Items]

Number of shares authorized

1,713,000

Minimum weekly employment threshold to qualify for ESPP

20 hours

Minimum annual employment threshold to qualify for ESPP

5 months

Maximum percentage of employee compensation eligible to purchase shares under ESPP

15.00%

Purchase price of common stock as a percent of fair market value

85.00%

Cumulative number of shares issued under ESPP

524,000

Number of shares available for future issuance

1,189,000

Average share price of shares issued under the plan

$ 5.19

$ 9.47

Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions and Methodology [Abstract]

Expected life

^[1]

6 months

Risk-free interest rate, lower range

^[2]

0.06%

0.10%

Risk-free interest rate, upper range

^[2]

0.16%

0.19%

Expected volatility, lower range

^[3]

49.70%

28.50%

Expected volatility, upper range

^[3]

65.73%

43.60%

Expected dividend yield

^[4]

0.00%

Weighted average grant-date fair value per share

$ 1.93

$ 3.05

[1]	The expected term is equivalent to the offering period.
[2]	The risk-free interest rate is based on U.S. Treasury yields in effect at the time of grant with a term equal to the expected term.
[3]	The Company estimated implied volatility based upon trailing volatility.
[4]	The Company has no history or expectation of paying dividends on its common stock.

Stockholders' Equity (Stockholder Rights Agreement) (Details)	Dec. 16, 2004 $ / shares $ / right shares	Dec. 30, 2012 $ / shares	May 14, 2012	Dec. 25, 2011 $ / shares
Class of Warrant or Right [Line Items]
Common stock par value \| $ / shares	$ 0.001	$ 0.001		$ 0.001
Number of shares of Series C Preferred Stock that holders of rights have the right to purchase \| shares	0.01
Purchase price per right of Series C Preferred Stock \| $ / right	54.00
Expiration period from the Rights Agreement date	10 years
Condition 1
Class of Warrant or Right [Line Items]
Threshold number of business days	10 days
Beneficial ownership percentage	15.00%
Condition 2
Class of Warrant or Right [Line Items]
Threshold number of business days	10 days
Condition 2 \| Oak Parties
Class of Warrant or Right [Line Items]
Beneficial ownership percentage			25.00%

Retirement Plans (Details) - USD ($) $ in Millions	12 Months Ended
Retirement Plans (Details) - USD ($) $ in Millions	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Compensation and Retirement Disclosure [Abstract]
Company's contributions to defined-contribution plans	$ 5.1	$ 7.3	$ 5.9

Significant Customers (Details) - USD ($) $ in Millions	12 Months Ended
Significant Customers (Details) - USD ($) $ in Millions	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010	Nov. 30, 2011
Minimum
Revenue, Major Customer [Line Items]
Amount of budget deficit reductions mandated by The Budget Control Act of 2011				$ 1,200,000.0
Maximum
Revenue, Major Customer [Line Items]
Amount of budget deficit reductions mandated by The Budget Control Act of 2011				$ 1,500,000.0
U.S. Government \| Kratos Government Solutions
Revenue, Major Customer [Line Items]
Sales to the U.S. Government - amount	$ 627.8	$ 534.5	$ 354.0
Sales to the U.S. Government - percentage of total revenue	65.00%	75.00%	87.00%

Segment Information (Details) $ in Millions	3 Months Ended								12 Months Ended
Segment Information (Details) $ in Millions	Dec. 30, 2012 USD ($)	Sep. 30, 2012 USD ($)	Jun. 24, 2012 USD ($)	Mar. 25, 2012 USD ($)	Dec. 25, 2011 USD ($)	Sep. 25, 2011 USD ($)	Jun. 26, 2011 USD ($)	Mar. 27, 2011 USD ($)	Dec. 30, 2012 USD ($) Segment	Dec. 25, 2011 USD ($)	Dec. 26, 2010 USD ($)
Segment Reporting Information [Line Items]
Number of principal business segments \| Segment									2
Segment Reporting Information, Operating Income (Loss) [Abstract]
Service revenues									$ 450.0	$ 351.0	$ 284.8
Product sales									519.2	362.9	123.7
Total revenues	$ 263.6	$ 276.3	$ 219.8	$ 209.5	$ 213.4	$ 206.6	$ 171.1	$ 122.8	969.2	713.9	408.5
Depreciation and amortization									58.0	48.0	12.9
Operating income (loss) from continuing operations	(80.3)	14.1	7.4	9.1	9.7	9.7	8.7	1.4	(49.7)	29.5	23.1
Revenue from foreign subsidiaries									$ 116.2	$ 54.3	0.0
Revenue from foreign subsidiaries, percentage									12.00%	8.00%
Settlement with one of the Company's D&O insurance carriers											1.4
Impairment of goodwill and intangible assets									$ 96.6	$ 0.0	0.0
Acquisition expenses					1.2	$ 3.7	$ 1.8	$ 5.8		12.5	3.1
Merger and acquisition related items	(2.7)	$ 0.3	$ 1.5	$ 0.9					(2.7)	12.5	3.1
Assets	1,284.0				1,216.0				1,284.0	1,216.0
Assets of foreign subsidiaries	90.0				47.2				90.0	47.2
Trade names
Segment Reporting Information, Operating Income (Loss) [Abstract]
Intangible assets impairment charge									14.6
KGS
Segment Reporting Information, Operating Income (Loss) [Abstract]
Service revenues									264.0	238.8	248.5
Product sales									519.2	362.9	123.7
Total revenues									783.2	601.7	372.2
Depreciation and amortization									54.5	45.7	12.3
Operating income (loss) from continuing operations									(41.5)	35.4	25.1
Impairment of goodwill and intangible assets									83.7
Assets	1,104.0				1,028.8				1,104.0	1,028.8
KGS \| Trade names
Segment Reporting Information, Operating Income (Loss) [Abstract]
Intangible assets impairment charge									1.7
PSS
Segment Reporting Information, Operating Income (Loss) [Abstract]
Service revenues									186.0	112.2	36.3
Product sales									0.0	0.0	0.0
Total revenues									186.0	112.2	36.3
Depreciation and amortization									3.5	2.3	0.6
Operating income (loss) from continuing operations									(2.5)	9.9	1.8
Assets	106.8				88.6				106.8	88.6
PSS \| Trade names
Segment Reporting Information, Operating Income (Loss) [Abstract]
Intangible assets impairment charge									12.9
Discontinued operations
Segment Reporting Information, Operating Income (Loss) [Abstract]
Assets	7.5				12.1				7.5	12.1
Corporate activities
Segment Reporting Information, Operating Income (Loss) [Abstract]
Operating income (loss) from continuing operations									(5.7)	(15.8)	$ (3.8)
Assets	$ 65.7				$ 86.5				$ 65.7	$ 86.5

Commitments and Contingencies (Legal and Regulatory Matters) (Details)	Jul. 30, 2009 officer
SEC investigation of Integral \| Pending litigation
Loss Contingencies [Line Items]
Number of former officers of Integral against whom the SEC has instituted separate civil actions	3

Commitments and Contingencies (Warranty) (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2012	Dec. 25, 2011	Dec. 30, 2012	Dec. 25, 2011
Movement in Standard and Extended Product Warranty, Increase (Decrease) [Roll Forward]
Balance at beginning of the period	$ 3.8	$ 1.1
Costs accrued and revenues deferred	1.8	1.6
Warranty liabilities assumed from acquisitions	0.4	2.5
Adjustments to preexisting warranties	(0.7)	(0.8)
Settlements made (in cash or kind) and revenues recognized	(0.1)	(0.6)
Balance at end of period	5.2	3.8
Less: Current portion			$ 4.9	$ 3.8
Non-current accrued product warranty and deferred warranty revenue			0.3	0.0
Balance at end of period	$ 3.8	$ 3.8	$ 5.2	$ 3.8
Minimum
Warranty Coverage Period [Line Items]
Warranty coverage period	1 year
Maximum
Warranty Coverage Period [Line Items]
Warranty coverage period	10 years
Product Warranties \| Minimum
Warranty Coverage Period [Line Items]
Warranty coverage period	1 year
Product Warranties \| Maximum
Warranty Coverage Period [Line Items]
Warranty coverage period	10 years

Commitments and Contingencies (Self-Insured Health and Workers' Compensation Plans) (Details)	12 Months Ended
	Dec. 30, 2012 USD ($) claim	Dec. 25, 2011 USD ($) claim	Dec. 26, 2010 claim
Self-insured health plan
Loss Contingencies [Line Items]
Accrual for self-insurance programs	$ 100,000	$ 200,000
Number of claims that exceeded annual coverage limits \| claim	0	8	4
Self-insured health plan \| Minimum
Loss Contingencies [Line Items]
Annual coverage limit	$ 50,000
Self-insured health plan \| Maximum
Loss Contingencies [Line Items]
Annual coverage limit	85,000
Self-insured workers' compensation plan
Loss Contingencies [Line Items]
Accrual for self-insurance programs	$ 200,000	$ 300,000
Number of claims that exceeded annual coverage limits \| claim	0	0	0
Self-insured workers' compensation plan \| Minimum
Loss Contingencies [Line Items]
Annual coverage limit	$ 250,000
Self-insured workers' compensation plan \| Maximum
Loss Contingencies [Line Items]
Annual coverage limit	$ 350,000

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, shares in Millions, $ in Millions				1 Months Ended			3 Months Ended								12 Months Ended
	Dec. 01, 2011	Jul. 27, 2011	Mar. 25, 2011	Nov. 30, 2011	Jul. 31, 2011	Feb. 28, 2011	Dec. 30, 2012	Sep. 30, 2012	Jun. 24, 2012	Mar. 25, 2012	Dec. 25, 2011	Sep. 25, 2011	Jun. 26, 2011	Mar. 27, 2011	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Quarterly Financial Information Disclosure [Abstract]
Revenues							$ 263.6	$ 276.3	$ 219.8	$ 209.5	$ 213.4	$ 206.6	$ 171.1	$ 122.8	$ 969.2	$ 713.9	$ 408.5
Gross profit							68.0	74.1	57.7	57.4	59.4	59.0	45.4	27.4	257.2	191.2	84.3
Operating income (loss) from continuing operations							(80.3)	14.1	7.4	9.1	9.7	9.7	8.7	1.4	(49.7)	29.5	23.1
Provision (benefit) for income taxes from continuing operations							(5.4)	1.3	6.6	(4.1)	0.6	1.6	0.9	(1.2)	(1.6)	1.9	(12.7)
Net income (loss)							$ (90.0)	$ (4.2)	$ (17.2)	$ (3.0)	$ (8.6)	$ (6.9)	$ (5.2)	$ (3.5)	$ (114.4)	$ (24.2)	$ 14.5
Net loss per common share:
Basic (in dollars per share)							$ (1.59)	$ (0.07)	$ (0.41)	$ (0.09)	$ (0.25)	$ (0.22)	$ (0.22)	$ (0.17)	$ (2.44)	$ (0.88)	$ 0.87
Diluted (in dollars per share)							$ (1.59)	$ (0.07)	$ (0.41)	$ (0.09)	$ (0.25)	$ (0.22)	$ (0.22)	$ (0.17)	$ (2.44)	$ (0.88)	$ 0.86
Business Acquisition [Line Items]
Impairment of goodwill and intangible assets															$ 96.6	$ 0.0	$ 0.0
Expenses related to acquisitions											$ 1.2	$ 3.7	$ 1.8	$ 5.8		12.5	3.1
Expense (benefit) related to acquisitions							$ (2.7)	$ 0.3	$ 1.5	$ 0.9					(2.7)	$ 12.5	$ 3.1
Amortization of purchased intangibles							$ 11.5	$ 13.0	$ 8.9	$ 10.5	$ 13.5	$ 11.9	$ 9.2	$ 3.4
Buyback of shares (in shares)	2.0			2.0
Certain useful lives of acquired intangibles \| Minimum
Business Acquisition [Line Items]
Useful lives of purchased intangibles																10 months
Certain useful lives of acquired intangibles \| Maximum
Business Acquisition [Line Items]
Useful lives of purchased intangibles																16 months
Herley
Quarterly Financial Information Disclosure [Abstract]
Operating income (loss) from continuing operations															31.4	$ 12.7
Business Acquisition [Line Items]
Common stock issued for acquisitions (in shares)			0.8			4.9
Integral
Quarterly Financial Information Disclosure [Abstract]
Operating income (loss) from continuing operations															$ 10.8	$ 7.1
Business Acquisition [Line Items]
Common stock issued for acquisitions (in shares)		10.4			10.4

Condensed Consolidating Financial Statements - Balance Sheet (Details) - USD ($)	Dec. 30, 2012	Dec. 25, 2011	Jul. 27, 2011	Mar. 25, 2011	Dec. 26, 2010	May 19, 2010	Dec. 27, 2009
Condensed Financial Statements, Captions [Line Items]
Principal amount outstanding	$ 630,700,000	$ 631,800,000
Current assets:
Cash and cash equivalents	49,000,000	69,600,000			$ 10,800,000		$ 9,900,000
Accounts receivable, net	271,900,000	245,300,000
Amounts due from affiliated companies	0	0
Inventoried costs	94,300,000	76,600,000
Other current assets	40,200,000	29,500,000
Total current assets	455,400,000	421,000,000
Amounts due from affiliated companies, long-term	0	0
Property, plant and equipment, net	85,600,000	72,500,000
Goodwill	596,500,000	571,600,000
Intangible assets, net	106,100,000	124,600,000
Investment in subsidiaries	0	0
Other assets	40,400,000	26,300,000
Total assets	1,284,000,000	1,216,000,000
Current liabilities:
Accounts payable	83,600,000	48,800,000
Accrued expenses	52,700,000	50,700,000
Accrued compensation	47,800,000	39,800,000
Billings in excess of costs and earnings on uncompleted contracts	43,700,000	36,200,000
Deferred income tax liability	28,900,000	8,500,000
Amounts due to affiliated companies	0	0
Other current liabilities	22,300,000	29,800,000
Total current liabilities	279,000,000	213,800,000
Long-term debt, net of current portion	648,400,000	653,600,000
Deferred tax liability	0	2,500,000
Amounts due to affiliated companies	0	0
Other long-term liabilities	32,500,000	33,500,000
Total liabilities	959,900,000	903,400,000
Total stockholders' equity	324,100,000	312,600,000			$ 169,900,000		$ 124,900,000
Total liabilities and stockholders' equity	1,284,000,000	1,216,000,000
Parent Company
Current assets:
Cash and cash equivalents	37,800,000	52,600,000
Accounts receivable, net	0	0
Amounts due from affiliated companies	480,200,000	446,200,000
Inventoried costs	0	0
Other current assets	9,100,000	6,700,000
Total current assets	527,100,000	505,500,000
Amounts due from affiliated companies, long-term	0	0
Property, plant and equipment, net	1,300,000	1,200,000
Goodwill	0	0
Intangible assets, net	0	0
Investment in subsidiaries	439,800,000	460,100,000
Other assets	17,600,000	21,700,000
Total assets	985,800,000	988,500,000
Current liabilities:
Accounts payable	2,800,000	8,500,000
Accrued expenses	7,000,000	2,300,000
Accrued compensation	2,900,000	3,700,000
Billings in excess of costs and earnings on uncompleted contracts	0	0
Deferred income tax liability	0	0
Amounts due to affiliated companies	0	0
Other current liabilities	1,100,000	5,900,000
Total current liabilities	13,800,000	20,400,000
Long-term debt, net of current portion	643,600,000	647,800,000
Deferred tax liability		0
Amounts due to affiliated companies	0	0
Other long-term liabilities	4,300,000	7,700,000
Total liabilities	661,700,000	675,900,000
Total stockholders' equity	324,100,000	312,600,000
Total liabilities and stockholders' equity	985,800,000	988,500,000
Guarantors on a Combined Basis
Current assets:
Cash and cash equivalents	(4,000,000)	2,800,000
Accounts receivable, net	253,500,000	225,400,000
Amounts due from affiliated companies	0	0
Inventoried costs	75,400,000	64,200,000
Other current assets	28,000,000	18,400,000
Total current assets	352,900,000	310,800,000
Amounts due from affiliated companies, long-term	24,000,000	26,000,000
Property, plant and equipment, net	74,700,000	62,200,000
Goodwill	574,800,000	550,200,000
Intangible assets, net	103,400,000	119,800,000
Investment in subsidiaries	28,800,000	20,500,000
Other assets	22,400,000	4,000,000
Total assets	1,181,000,000	1,093,500,000
Current liabilities:
Accounts payable	75,200,000	37,500,000
Accrued expenses	42,300,000	45,100,000
Accrued compensation	41,800,000	33,300,000
Billings in excess of costs and earnings on uncompleted contracts	40,500,000	34,300,000
Deferred income tax liability	28,900,000	8,500,000
Amounts due to affiliated companies	455,100,000	414,500,000
Other current liabilities	19,300,000	21,700,000
Total current liabilities	703,100,000	594,900,000
Long-term debt, net of current portion	0	0
Deferred tax liability		2,500,000
Amounts due to affiliated companies	0	0
Other long-term liabilities	26,100,000	23,800,000
Total liabilities	729,200,000	621,200,000
Total stockholders' equity	451,800,000	472,300,000
Total liabilities and stockholders' equity	1,181,000,000	1,093,500,000
Non-Guarantors on a Combined Basis
Current assets:
Cash and cash equivalents	15,200,000	14,200,000
Accounts receivable, net	18,400,000	19,900,000
Amounts due from affiliated companies	0	0
Inventoried costs	18,900,000	12,400,000
Other current assets	3,100,000	4,400,000
Total current assets	55,600,000	50,900,000
Amounts due from affiliated companies, long-term	0	0
Property, plant and equipment, net	9,600,000	9,100,000
Goodwill	21,700,000	21,400,000
Intangible assets, net	2,700,000	4,800,000
Investment in subsidiaries	0	0
Other assets	400,000	600,000
Total assets	90,000,000	86,800,000
Current liabilities:
Accounts payable	5,600,000	2,800,000
Accrued expenses	3,400,000	3,300,000
Accrued compensation	3,100,000	2,800,000
Billings in excess of costs and earnings on uncompleted contracts	3,200,000	1,900,000
Deferred income tax liability	0	0
Amounts due to affiliated companies	25,100,000	31,700,000
Other current liabilities	1,900,000	2,200,000
Total current liabilities	42,300,000	44,700,000
Long-term debt, net of current portion	4,800,000	5,800,000
Deferred tax liability		0
Amounts due to affiliated companies	24,000,000	26,000,000
Other long-term liabilities	2,100,000	2,000,000
Total liabilities	73,200,000	78,500,000
Total stockholders' equity	16,800,000	8,300,000
Total liabilities and stockholders' equity	90,000,000	86,800,000
Eliminations
Current assets:
Cash and cash equivalents	0	0
Accounts receivable, net	0	0
Amounts due from affiliated companies	(480,200,000)	(446,200,000)
Inventoried costs	0	0
Other current assets	0	0
Total current assets	(480,200,000)	(446,200,000)
Amounts due from affiliated companies, long-term	(24,000,000)	(26,000,000)
Property, plant and equipment, net	0	0
Goodwill	0	0
Intangible assets, net	0	0
Investment in subsidiaries	(468,600,000)	(480,600,000)
Other assets	0	0
Total assets	(972,800,000)	(952,800,000)
Current liabilities:
Accounts payable	0	0
Accrued expenses	0	0
Accrued compensation	0	0
Billings in excess of costs and earnings on uncompleted contracts	0	0
Deferred income tax liability	0	0
Amounts due to affiliated companies	(480,200,000)	(446,200,000)
Other current liabilities	0	0
Total current liabilities	(480,200,000)	(446,200,000)
Long-term debt, net of current portion	0	0
Deferred tax liability		0
Amounts due to affiliated companies	(24,000,000)	(26,000,000)
Other long-term liabilities	0	0
Total liabilities	(504,200,000)	(472,200,000)
Total stockholders' equity	(468,600,000)	(480,600,000)
Total liabilities and stockholders' equity	(972,800,000)	$ (952,800,000)
Senior notes \| Senior Notes due June 2017
Condensed Financial Statements, Captions [Line Items]
Principal amount outstanding	$ 625,000,000		$ 115,000,000	$ 285,000,000		$ 225,000,000

Condensed Consolidating Financial Statements - Statement of Operations and Comprehensive Income (Details) - USD ($) $ in Millions	3 Months Ended								12 Months Ended
	Dec. 30, 2012	Sep. 30, 2012	Jun. 24, 2012	Mar. 25, 2012	Dec. 25, 2011	Sep. 25, 2011	Jun. 26, 2011	Mar. 27, 2011	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Condensed Financial Statements, Captions [Line Items]
Service revenues									$ 450.0	$ 351.0	$ 284.8
Product sales									519.2	362.9	123.7
Total revenues	$ 263.6	$ 276.3	$ 219.8	$ 209.5	$ 213.4	$ 206.6	$ 171.1	$ 122.8	969.2	713.9	408.5
Cost of service revenues									350.8	260.7	221.2
Cost of product sales									361.2	262.0	103.0
Total costs									712.0	522.7	324.2
Gross profit	68.0	74.1	57.7	57.4	59.4	59.0	45.4	27.4	257.2	191.2	84.3
Selling, general and administrative expenses									192.5	153.1
Impairment of goodwill and intangible assets									96.6	0.0	0.0
Research and development expenses									17.8	8.6	2.2
Operating income (loss) from continuing operations	(80.3)	14.1	7.4	9.1	9.7	9.7	8.7	1.4	(49.7)	29.5	23.1
Other income (expense):
Interest expense, net									(66.1)	(51.1)	(22.3)
Other income, net									1.3	0.0	1.1
Total other expense, net									(64.8)	(51.1)	(21.2)
Income (loss) from continuing operations before income taxes									(114.5)	(21.6)	1.9
Provision (benefit) for income taxes from continuing operations	$ (5.4)	$ 1.3	$ 6.6	$ (4.1)	$ 0.6	$ 1.6	$ 0.9	$ (1.2)	(1.6)	1.9	(12.7)
Income (loss) from continuing operations									(112.9)	(23.5)	14.6
Loss from discontinued operations									(1.5)	(0.7)	$ (0.1)
Equity in net income (loss) of subsidiaries									0.0	0.0
Net income (loss)									(114.4)	(24.2)
Comprehensive income (loss)									(115.0)	(24.4)
Parent Company
Condensed Financial Statements, Captions [Line Items]
Service revenues									0.0	0.0
Product sales									0.0	0.0
Total revenues									0.0	0.0
Cost of service revenues									0.0	0.0
Cost of product sales									0.0	0.0
Total costs									0.0	0.0
Gross profit									0.0	0.0
Selling, general and administrative expenses									7.4	15.9
Impairment of goodwill and intangible assets									0.0
Research and development expenses									0.0	0.0
Operating income (loss) from continuing operations									(7.4)	(15.9)
Other income (expense):
Interest expense, net									(65.9)	(50.8)
Other income, net									0.3	0.3
Total other expense, net									(65.6)	(50.5)
Income (loss) from continuing operations before income taxes									(73.0)	(66.4)
Provision (benefit) for income taxes from continuing operations									20.8	0.0
Income (loss) from continuing operations									(93.8)	(66.4)
Loss from discontinued operations									(0.1)	0.0
Equity in net income (loss) of subsidiaries									(20.5)	42.2
Net income (loss)									(114.4)	(24.2)
Comprehensive income (loss)									(115.0)	(24.4)
Guarantors on a Combined Basis
Condensed Financial Statements, Captions [Line Items]
Service revenues									448.5	349.3
Product sales									470.0	327.4
Total revenues									918.5	676.7
Cost of service revenues									350.0	259.2
Cost of product sales									333.8	242.5
Total costs									683.8	501.7
Gross profit									234.7	175.0
Selling, general and administrative expenses									171.2	122.3
Impairment of goodwill and intangible assets									96.6
Research and development expenses									16.9	7.9
Operating income (loss) from continuing operations									(50.0)	44.8
Other income (expense):
Interest expense, net									0.3	0.1
Other income, net									0.1	0.4
Total other expense, net									0.4	0.5
Income (loss) from continuing operations before income taxes									(49.6)	45.3
Provision (benefit) for income taxes from continuing operations									(22.8)	3.0
Income (loss) from continuing operations									(26.8)	42.3
Loss from discontinued operations									(2.2)	(0.8)
Equity in net income (loss) of subsidiaries									8.3	0.5
Net income (loss)									(20.7)	42.0
Comprehensive income (loss)									(20.9)	41.7
Non-Guarantors on a Combined Basis
Condensed Financial Statements, Captions [Line Items]
Service revenues									1.5	1.7
Product sales									64.5	46.9
Total revenues									66.0	48.6
Cost of service revenues									0.8	1.5
Cost of product sales									42.7	30.9
Total costs									43.5	32.4
Gross profit									22.5	16.2
Selling, general and administrative expenses									13.9	14.9
Impairment of goodwill and intangible assets									0.0
Research and development expenses									0.9	0.7
Operating income (loss) from continuing operations									7.7	0.6
Other income (expense):
Interest expense, net									(0.5)	(0.4)
Other income, net									0.9	(0.7)
Total other expense, net									0.4	(1.1)
Income (loss) from continuing operations before income taxes									8.1	(0.5)
Provision (benefit) for income taxes from continuing operations									0.4	(1.1)
Income (loss) from continuing operations									7.7	0.6
Loss from discontinued operations									0.8	0.1
Equity in net income (loss) of subsidiaries									0.0	0.0
Net income (loss)									8.5	0.7
Comprehensive income (loss)									9.4	0.8
Eliminations
Condensed Financial Statements, Captions [Line Items]
Service revenues									0.0	0.0
Product sales									(15.3)	(11.4)
Total revenues									(15.3)	(11.4)
Cost of service revenues									0.0	0.0
Cost of product sales									(15.3)	(11.4)
Total costs									(15.3)	(11.4)
Gross profit									0.0	0.0
Selling, general and administrative expenses									0.0	0.0
Impairment of goodwill and intangible assets									0.0
Research and development expenses									0.0	0.0
Operating income (loss) from continuing operations									0.0	0.0
Other income (expense):
Interest expense, net									0.0	0.0
Other income, net									0.0	0.0
Total other expense, net									0.0	0.0
Income (loss) from continuing operations before income taxes									0.0	0.0
Provision (benefit) for income taxes from continuing operations									0.0	0.0
Income (loss) from continuing operations									0.0	0.0
Loss from discontinued operations									0.0	0.0
Equity in net income (loss) of subsidiaries									12.2	(42.7)
Net income (loss)									12.2	(42.7)
Comprehensive income (loss)									$ 11.5	$ (42.5)

Condensed Consolidating Financial Statements - Statement of Cash Flows (Details) - USD ($) $ in Millions				12 Months Ended
	May 14, 2012	Feb. 11, 2011	Oct. 12, 2010	Dec. 30, 2012	Dec. 25, 2011	Dec. 26, 2010
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities				$ 52.3	$ 5.2	$ 28.3
Investing activities:
Cash paid for acquisitions, net of cash acquired				(149.4)	(391.1)	(206.9)
Decrease in restricted cash				0.6	3.0	(0.1)
Capital expenditures				(16.6)	(7.5)	(2.3)
Payments for (Proceeds from) Other Investing Activities				0.3
Net cash used in investing activities from continuing operations				(165.1)	(395.6)	(209.2)
Financing activities:
Proceeds from the issuance of common stock	$ 97.0	$ 61.1	$ 24.7	97.0	61.1	24.7
Proceeds from the issuance of long-term debt				0.0	425.7	225.0
Debt issuance costs paid				(1.2)	(22.1)	(11.0)
Purchase of treasury stock				0.0	(10.9)	0.0
Repayment of debt				(1.5)	(3.4)
Financing from affiliated companies				0.0	0.0
Other, net				(3.4)	2.0
Net cash provided by financing activities from continuing operations				90.9	452.4	181.9
Net cash flows of continuing operations				(21.9)	62.0	1.0
Net operating cash flows of discontinued operations				1.3	(2.7)	(0.1)
Effect of exchange rate changes on cash and cash equivalents				0.0	(0.5)	0.0
Net increase (decrease) in cash and cash equivalents				(20.6)	58.8	$ 0.9
Parent Company
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities				(98.2)	(55.1)
Investing activities:
Cash paid for acquisitions, net of cash acquired				2.3	(421.0)
Decrease in restricted cash				0.0	1.4
Capital expenditures				(0.5)	(0.2)
Payments for (Proceeds from) Other Investing Activities				0.0
Net cash used in investing activities from continuing operations				1.8	(419.8)
Financing activities:
Proceeds from the issuance of common stock				97.0	61.1
Proceeds from the issuance of long-term debt					425.7
Debt issuance costs paid				(1.2)	(22.1)
Purchase of treasury stock					(10.9)
Repayment of debt				0.0	0.0
Financing from affiliated companies				(10.8)	63.6
Other, net				(3.4)	2.0
Net cash provided by financing activities from continuing operations				81.6	519.4
Net cash flows of continuing operations				(14.8)	44.5
Net operating cash flows of discontinued operations				0.0	0.0
Effect of exchange rate changes on cash and cash equivalents				0.0	0.0
Net increase (decrease) in cash and cash equivalents				(14.8)	44.5
Guarantors on a Combined Basis
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities				144.5	60.5
Investing activities:
Cash paid for acquisitions, net of cash acquired				(151.7)	18.0
Decrease in restricted cash				0.6	1.6
Capital expenditures				(14.2)	(6.3)
Payments for (Proceeds from) Other Investing Activities				0.3
Net cash used in investing activities from continuing operations				(165.0)	13.3
Financing activities:
Proceeds from the issuance of common stock				0.0	0.0
Proceeds from the issuance of long-term debt					0.0
Debt issuance costs paid				0.0	0.0
Purchase of treasury stock					0.0
Repayment of debt				(0.5)	(2.6)
Financing from affiliated companies				12.8	(68.6)
Other, net				0.0	0.0
Net cash provided by financing activities from continuing operations				12.3	(71.2)
Net cash flows of continuing operations				(8.2)	2.6
Net operating cash flows of discontinued operations				1.3	(2.2)
Effect of exchange rate changes on cash and cash equivalents				0.0	(0.3)
Net increase (decrease) in cash and cash equivalents				(6.9)	0.1
Non-Guarantors on a Combined Basis
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities				6.0	(0.2)
Investing activities:
Cash paid for acquisitions, net of cash acquired				0.0	11.9
Decrease in restricted cash				0.0	0.0
Capital expenditures				(1.9)	(1.0)
Payments for (Proceeds from) Other Investing Activities				0.0
Net cash used in investing activities from continuing operations				(1.9)	10.9
Financing activities:
Proceeds from the issuance of common stock				0.0	0.0
Proceeds from the issuance of long-term debt					0.0
Debt issuance costs paid				0.0	0.0
Purchase of treasury stock					0.0
Repayment of debt				(1.0)	(0.8)
Financing from affiliated companies				(2.0)	5.0
Other, net				0.0	0.0
Net cash provided by financing activities from continuing operations				(3.0)	4.2
Net cash flows of continuing operations				1.1	14.9
Net operating cash flows of discontinued operations				0.0	(0.5)
Effect of exchange rate changes on cash and cash equivalents				0.0	(0.2)
Net increase (decrease) in cash and cash equivalents				1.1	14.2
Eliminations
Condensed Financial Statements, Captions [Line Items]
Net cash provided by (used in) operating activities				0.0	0.0
Investing activities:
Cash paid for acquisitions, net of cash acquired				0.0	0.0
Decrease in restricted cash				0.0	0.0
Capital expenditures					0.0
Payments for (Proceeds from) Other Investing Activities				0.0
Net cash used in investing activities from continuing operations				0.0	0.0
Financing activities:
Proceeds from the issuance of common stock				0.0	0.0
Proceeds from the issuance of long-term debt					0.0
Debt issuance costs paid				0.0	0.0
Purchase of treasury stock					0.0
Repayment of debt				0.0	0.0
Financing from affiliated companies				0.0	0.0
Other, net				0.0	0.0
Net cash provided by financing activities from continuing operations				0.0	0.0
Net cash flows of continuing operations				0.0	0.0
Net operating cash flows of discontinued operations				0.0	0.0
Effect of exchange rate changes on cash and cash equivalents
Net increase (decrease) in cash and cash equivalents				$ 0.0	$ 0.0