Document and Entity Information	9 Months Ended
Document and Entity Information	Sep. 28, 2012	Nov. 05, 2012
Document and Entity Information
Entity Registrant Name	Willdan Group, Inc.
Entity Central Index Key	0001370450
Document Type	10-Q
Document Period End Date	Sep. 28, 2012
Amendment Flag	false
Current Fiscal Year End Date	--12-31
Entity Current Reporting Status	Yes
Entity Filer Category	Smaller Reporting Company
Entity Common Stock, Shares Outstanding		7,335,365
Document Fiscal Year Focus	2012
Document Fiscal Period Focus	Q3

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Sep. 28, 2012	Dec. 30, 2011
Current assets:
Cash and cash equivalents	$ 9,230,000	$ 3,001,000
Accounts receivable, net of allowance for doubtful accounts of $562,000 and $421,000 at September 28, 2012 and December 30, 2011, respectively	14,079,000	16,782,000
Costs and estimated earnings in excess of billings on uncompleted contracts	11,154,000	20,672,000
Other receivables	128,000	175,000
Prepaid expenses and other current assets	1,072,000	1,724,000
Total current assets	35,663,000	42,354,000
Equipment and leasehold improvements, net	1,014,000	1,217,000
Goodwill		15,208,000
Other intangible assets, net	20,000	49,000
Other assets	353,000	383,000
Deferred income taxes, net of current portion	5,336,000	5,100,000
Total assets	42,386,000	64,311,000
Current liabilities:
Excess of outstanding checks over bank balance	1,496,000	1,777,000
Borrowings under line of credit	3,000,000	256,000
Accounts payable	4,946,000	8,182,000
Accrued liabilities	7,536,000	10,192,000
Billings in excess of costs and estimated earnings on uncompleted contracts	3,607,000	752,000
Current portion of notes payable	71,000	600,000
Current portion of capital lease obligations	150,000	163,000
Current portion of deferred income taxes	4,001,000	7,349,000
Total current liabilities	24,807,000	29,271,000
Notes payable, less current portion	24,000	77,000
Capital lease obligations, less current portion	116,000	136,000
Deferred lease obligations	435,000	534,000
Total liabilities	25,382,000	30,018,000
Commitments and contingencies
Stockholders' equity:
Preferred stock, $0.01 par value, 10,000,000 shares authorized, no shares issued and outstanding
Common stock, $0.01 par value, 40,000,000 shares authorized: 7,335,000 and 7,274,000 shares issued and outstanding at September 28, 2012 and December 30, 2011, respectively	73,000	73,000
Additional paid-in capital	34,376,000	34,065,000
Accumulated (deficit) earnings	(17,445,000)	155,000
Total stockholders' equity	17,004,000	34,293,000
Total liabilities and stockholders' equity	$ 42,386,000	$ 64,311,000

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Sep. 28, 2012	Dec. 30, 2011
CONDENSED CONSOLIDATED BALANCE SHEETS
Accounts receivable, allowance for doubtful accounts (in dollars)	$ 562,000	$ 421,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	40,000,000	40,000,000
Common stock, shares issued	7,335,000	7,274,000
Common stock, shares outstanding	7,335,000	7,274,000

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		9 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	Sep. 28, 2012	Sep. 30, 2011	Sep. 28, 2012	Sep. 30, 2011
Contract revenue	$ 21,547,000	$ 28,605,000	$ 70,496,000	$ 77,159,000
Direct costs of contract revenue:
Salaries and wages	5,680,000	6,568,000	17,613,000	19,567,000
Subconsultant services	7,104,000	8,825,000	29,072,000	22,618,000
Other direct costs	(1,494,000)	1,462,000	(1,085,000)	3,749,000
Total direct costs of contract revenue	11,290,000	16,855,000	45,600,000	45,934,000
General and administrative expenses:
Salaries and wages, payroll taxes and employee benefits	5,075,000	5,381,000	17,342,000	16,245,000
Facilities and facilities related	1,224,000	1,266,000	3,659,000	3,663,000
Stock-based compensation	50,000	40,000	181,000	148,000
Depreciation and amortization	163,000	197,000	518,000	683,000
Lease abandonment, net	(3,000)		27,000	9,000
Impairment of goodwill			15,208,000
Other	2,328,000	2,486,000	8,441,000	7,423,000
Total general and administrative expenses	8,837,000	9,370,000	45,376,000	28,171,000
Income (loss) from operations	1,420,000	2,380,000	(20,480,000)	3,054,000
Other income (expense), net:
Interest income	2,000	1,000	4,000	5,000
Interest expense	(28,000)	(21,000)	(80,000)	(53,000)
Other, net	(14,000)	8,000	(35,000)	5,000
Total other expense, net	(40,000)	(12,000)	(111,000)	(43,000)
Income (loss) before income taxes	1,380,000	2,368,000	(20,591,000)	3,011,000
Income tax expense (benefit)	593,000	203,000	(2,991,000)	402,000
Net income (loss)	$ 787,000	$ 2,165,000	$ (17,600,000)	$ 2,609,000
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.11	$ 0.30	$ (2.41)	$ 0.36
Diluted (in dollars per share)	$ 0.11	$ 0.29	$ (2.41)	$ 0.35
Weighted-average shares outstanding:
Basic (in shares)	7,315,000	7,267,000	7,303,000	7,258,000
Diluted (in shares)	7,315,000	7,468,000	7,303,000	7,478,000

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	9 Months Ended
CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	Sep. 28, 2012	Sep. 30, 2011
Cash flows from operating activities:
Net (loss) income	$ (17,600,000)	$ 2,609,000
Adjustments to reconcile net (loss) income to net cash provided by operating activities:
Non-cash revenue from subcontractor settlement		(902,000)
Depreciation and amortization	569,000	733,000
Lease abandonment expense, net	27,000	9,000
Deferred income taxes	(3,584,000)
Impairment of goodwill	15,208,000
Loss on sale of equipment	17,000	1,000
Provision for doubtful accounts	793,000	131,000
Stock-based compensation	181,000	148,000
Changes in operating assets and liabilities:
Accounts receivable	1,910,000	(402,000)
Costs and estimated earnings in excess of billings on uncompleted contracts	9,518,000	(5,075,000)
Other receivables	47,000	(66,000)
Prepaid expenses and other current assets	652,000	709,000
Other assets	30,000	12,000
Accounts payable	(3,236,000)	1,546,000
Accrued liabilities	(2,656,000)	3,653,000
Billings in excess of costs and estimated earnings on uncompleted contracts	2,855,000	115,000
Deferred lease obligations	(126,000)	(158,000)
Net cash provided by operating activities	4,605,000	3,063,000
Cash flows from investing activities:
Purchase of equipment and leasehold improvements	(275,000)	(309,000)
Proceeds from sale of equipment	14,000	6,000
Payments for business acquisition		(2,733,000)
Net cash used in investing activities	(261,000)	(3,036,000)
Cash flows from financing activities:
Changes in excess of outstanding checks over bank balance	(281,000)	(234,000)
Payments on notes payable	(582,000)	(48,000)
Proceeds from notes payable		23,000
Borrowings under line of credit	11,663,000	22,682,000
Repayments on line of credit	(8,919,000)	(20,762,000)
Principal payments on capital lease obligations	(126,000)	(152,000)
Proceeds from stock option exercise	10,000	4,000
Proceeds from sales of common stock under employee stock purchase plan	120,000	93,000
Net cash provided by financing activities	1,885,000	1,606,000
Net increase in cash and cash equivalents	6,229,000	1,633,000
Cash and cash equivalents at beginning of the period	3,001,000	6,642,000
Cash and cash equivalents at end of the period	9,230,000	8,275,000
Cash paid during the period for:
Interest	79,000	51,000
Income taxes	59,000	51,000
Supplemental disclosures of noncash investing and financing activities:
Equipment acquired under capital lease obligations	$ 93,000	$ 159,000

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY

9 Months Ended

Sep. 28, 2012

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY

1. BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY

Basis of Presentation

The accompanying unaudited interim condensed consolidated financial statements have been prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) and pursuant to the rules and regulations of the Securities and Exchange Commission and reflect all adjustments, which consist of only normal recurring adjustments, which are, in the opinion of management, necessary for a fair presentation of the consolidated results for the interim periods presented. Results for the interim periods are not necessarily indicative of results for the full year. Certain information and footnote disclosures normally included in annual consolidated financial statements prepared in accordance with GAAP have been condensed or omitted pursuant to such rules and regulations. The consolidated financial statements should be read in conjunction with Willdan Group, Inc.’s 2011 Annual Report on Form 10-K filed on March 29, 2012.

Nature of Business

Willdan Group, Inc. and subsidiaries (“Willdan Group” or the “Company”) is a provider of professional technical and consulting services to public agencies at all levels of government, public and private utilities and commercial and industrial firms in California and New York. The Company also has operations in Arizona, Florida, Texas, Washington and Washington, D.C. The Company enables these entities to provide a wide range of specialized services without having to incur and maintain the overhead necessary to develop staffing in-house. The Company provides a broad range of complementary services including engineering and planning, energy efficiency and sustainability, economic and financial consulting, and national preparedness and interoperability. The Company’s clients primarily consist of public and governmental agencies, including cities, counties, public utilities, redevelopment agencies, water districts, school districts and universities, state agencies, federal agencies, a variety of other special districts and agencies, private utilities and industry and tribal governments.

Principles of Consolidation

The consolidated financial statements include the accounts of Willdan Group, Inc. and its wholly owned subsidiaries, Willdan Engineering, Willdan Energy Solutions, Public Agency Resources, Willdan Financial Services and Willdan Homeland Solutions. All significant intercompany balances and transactions have been eliminated in consolidation.

Accounting for Contracts

The Company enters into contracts with its clients that contain three principal types of pricing provisions: fixed price, time-and-materials, and unit-based. Revenue on fixed price contracts is recognized on the percentage-of-completion method based generally on the ratio of direct costs (primarily exclusive of depreciation and amortization costs) incurred to date to estimated total direct costs at completion. Revenue on time-and-materials and unit-based contracts is recognized as the work is performed in accordance with the specific terms of the contract. Contracts that provide for multiple services or deliverables are evaluated as multiple element arrangements to determine the appropriate unit of accounting, allocation of contract value, and method of revenue recognition for each element. Revenue for amounts that have been billed but not earned is deferred and such deferred revenue is referred to as billings in excess of costs and estimated earnings on uncompleted contracts in the accompanying consolidated balance sheets.

Adjustments to contract cost estimates are made in the periods in which the facts requiring such revisions become known. When the revised estimate indicates a loss, such loss is provided for currently in its entirety. Claims revenue is recognized only upon resolution of the claim. Change orders in dispute are evaluated as claims. Costs related to un-priced change orders are expensed when incurred and recognition of the related contract revenue is based on an evaluation of the probability of recovery of the costs. Estimated profit is recognized for un-priced change orders if realization of the expected price of the change order is probable.

Applying the percentage-of-completion method of recognizing revenue requires the Company to estimate the outcome of its long-term contracts. The Company forecasts such outcomes to the best of its knowledge and belief of current and expected conditions and its expected course of action. Differences between the Company’s estimates and actual results often occur resulting in changes to reported revenue and earnings. Such changes could have a material effect on future consolidated financial statements.

Direct costs of contract revenue consist primarily of that portion of technical and nontechnical salaries and wages that has been incurred in connection with revenue producing projects. Direct costs of contract revenue also include production expenses, subconsultant services and other expenses that are incurred in connection with revenue producing projects.

Direct costs of contract revenue exclude that portion of technical and nontechnical salaries and wages related to marketing efforts, vacations, holidays and other time not spent directly generating revenue under existing contracts. Such costs are included in general and administrative expenses. Additionally, payroll taxes, bonuses and employee benefit costs for all Company personnel are included in general and administrative expenses in the accompanying consolidated statements of operations since no allocation of these costs is made to direct costs of contract revenue. No allocation of facilities costs is made to direct costs of contract revenue. Other companies may classify as direct costs of contract revenue some of the costs that the Company classifies as general and administrative costs. The Company expenses direct costs of contract revenue when incurred.

Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts based upon a review of all outstanding amounts on a quarterly basis. Management determines the allowance for doubtful accounts by identifying troubled accounts and by using historical experience applied to an aging of accounts. Credit risk is generally minimal with governmental entities, but disputes may arise related to these receivable amounts. Accounts receivables are written off when deemed uncollectible. Recoveries of accounts receivables previously written off are recorded when received.

The value of retainage is included in accounts receivable in the accompanying consolidated financial statements. Retainage represents the billed amount that is retained by the customer, in accordance with the terms of the contract, generally until performance is substantially complete. At September 28, 2012 and December 30, 2011, the Company had retained accounts receivable of approximately $623,000 and $579,000, respectively.

Fair Value of Financial Instruments

The Company’s financial instruments consist primarily of cash, cash equivalents, accounts receivable, costs and estimated earnings in excess of billings on uncompleted contracts, other receivables, prepaid expenses and other current assets, excess of outstanding checks over bank balance, accounts payable, accrued liabilities and billings in excess of costs and estimated earnings on uncompleted contracts and approximate their fair values because of the relatively short period of time between the origination of these instruments and their expected realization or payment. The carrying amounts of debt obligations approximate their fair values since the terms are comparable to terms currently offered by local lending institutions for loans of similar terms to companies with comparable credit risk.

Use of Estimates

The preparation of consolidated financial statements in conformity with generally accepted accounting principles in the U.S. requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements. Estimates also affect the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.

Liquidity

The Company had $9.2 million of cash and cash equivalents as of September 28, 2012. The Company’s primary source of liquidity is cash generated from operations. The Company also has a revolving line of credit with Wells Fargo Bank, National Association (“Wells Fargo”), that matures on April 1, 2013, but the Company’s ability to borrow funds under this line of credit is currently subject to Wells Fargo’s discretion (see Note 7). While the Company believes that its cash and cash equivalents on hand and cash generated by operating activities will be sufficient to finance its operating activities for at least the next 12 months, if the Company does experience a cash flow shortage, the Company may have difficulty obtaining additional funds on favorable terms, if at all, to meet its obligations as they come due in the normal course of business.

BASIS OF PRESENTATION, ORGANIZATION AND OPERATIONS OF THE COMPANY (Details) (USD $)	9 Months Ended
	Sep. 28, 2012 item	Dec. 30, 2011	Sep. 30, 2011	Dec. 31, 2010
Accounting for Contracts
Number of principal types of pricing provisions	3
Retained accounts receivable	$ 623,000	$ 579,000
Liquidity
Cash and cash equivalents	$ 9,230,000	$ 3,001,000	$ 8,275,000	$ 6,642,000
Period over which cash and cash equivalents on hand, cash generated by operating activities and funds available under line of credit will be sufficient to finance operating activities	12 months

BUSINESS COMBINATION (Details) (USD $)	9 Months Ended	1 Months Ended
BUSINESS COMBINATION (Details) (USD $)	Sep. 30, 2011	Aug. 31, 2011 Willdan Energy Solutions	Sep. 30, 2010 Willdan Energy Solutions	Aug. 31, 2009 Willdan Energy Solutions	Sep. 28, 2012 Willdan Energy Solutions	Jun. 30, 2009 Willdan Energy Solutions
BUSINESS COMBINATION
Acquisition cost					$ 17,900,000
Cash paid at closing					9,900,000
Net asset value adjustment					200,000
Guaranteed payment in cash						1,000,000
Earn-out payment	2,733,000	2,700,000	2,100,000	1,300,000
Transaction costs					700,000
Goodwill in connection with the acquisition					$ 15,200,000

GOODWILL AND OTHER INTANGIBLE ASSETS (Details) (USD $)	3 Months Ended	9 Months Ended
GOODWILL AND OTHER INTANGIBLE ASSETS (Details) (USD $)	Jun. 29, 2012	Sep. 28, 2012
Changes in carrying value of goodwill
Goodwill, beginning balance		$ 15,208,000
Impairment		(15,208,000)
Income approach
Goodwill
Percentage to weight approaches used for quantitative assessment of goodwill	20.00%
Market approach
Goodwill
Percentage to weight approaches used for quantitative assessment of goodwill	80.00%
Energy Solutions
Changes in carrying value of goodwill
Goodwill, beginning balance		15,208,000
Impairment	$ (15,208,000)	$ (15,208,000)

EARNINGS PER SHARE (EPS) (Details) (USD $)	3 Months Ended		9 Months Ended
EARNINGS PER SHARE (EPS) (Details) (USD $)	Sep. 28, 2012	Sep. 30, 2011	Sep. 28, 2012	Sep. 30, 2011
EARNINGS PER SHARE (EPS)
Net income (loss)	$ 787,000	$ 2,165,000	$ (17,600,000)	$ 2,609,000
Weighted-average common shares outstanding-basic	7,315,000	7,267,000	7,303,000	7,258,000
Effect of dilutive stock options (in shares)		201,000		220,000
Weighted-average common shares outstanding-diluted	7,315,000	7,468,000	7,303,000	7,478,000
Earnings (loss) per share:
Basic (in dollars per share)	$ 0.11	$ 0.30	$ (2.41)	$ 0.36
Diluted (in dollars per share)	$ 0.11	$ 0.29	$ (2.41)	$ 0.35
Options
Anti-dilutive securities excluded from the computation of stock option
Number of options excluded from calculation of dilutive potential common shares (in shares)	990,000	297,000	990,000	297,000

EQUIPMENT AND LEASEHOLD IMPROVEMENTS (Details) (USD $)	Sep. 28, 2012	Dec. 30, 2011
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	$ 11,760,000	$ 11,823,000
Accumulated depreciation and amortization	(10,746,000)	(10,606,000)
Equipment and leasehold improvements, net	1,014,000	1,217,000
Furniture and fixtures
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	3,367,000	3,393,000
Computer hardware and software
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	6,312,000	6,279,000
Leasehold improvements
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	824,000	787,000
Equipment under capital leases
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	790,000	821,000
Automobiles, trucks, and field equipment
EQUIPMENT AND LEASEHOLD IMPROVEMENTS
Equipment and leasehold improvements, Gross	$ 467,000	$ 543,000

ACCRUED LIABILITIES (Details) (USD $)	Sep. 28, 2012	Dec. 30, 2011
ACCRUED LIABILITIES
Accrued bonuses	$ 56,000	$ 944,000
Paid leave bank	1,400,000	1,415,000
Compensation and payroll taxes	1,424,000	770,000
Accrued legal	369,000	101,000
Accrued workers' compensation insurance	146,000	24,000
Accrued rent	364,000	320,000
Employee withholdings	255,000	234,000
Client deposits	405,000	247,000
Unvouchered accounts payable	2,555,000	6,083,000
Other	562,000	54,000
Total accrued liabilities	$ 7,536,000	$ 10,192,000

LINE OF CREDIT (Details) (USD $)	9 Months Ended
LINE OF CREDIT (Details) (USD $)	Sep. 28, 2012 item
Revolving line of credit facility
LINE OF CREDIT
Outstanding amount	$ 3,000,000
Maximum borrowing capacity	5,000,000
Fee on unused commitments and customary fees (as a percent)	0.25%
Number of rolling quarters	4
Number of consecutive quarters without losses	2
Maximum ratio of total funded debt to EBITDA	1.75
Minimum asset coverage ratio	2.50
Percentage of increased interest rate in case of default	4.00%
Revolving line of credit facility \| Minimum
LINE OF CREDIT
Net income after taxes	250,000
Revolving line of credit facility \| Maximum
LINE OF CREDIT
Amount of additional indebtedness	2,000,000
Aggregate fair market value of stock that can be repurchased	5,000,000
Revolving line of credit facility \| Prime rate
LINE OF CREDIT
Floating interest rate, basis	prime rate
Revolving line of credit facility \| LIBOR
LINE OF CREDIT
Floating interest rate, basis	LIBOR
Spread on floating interest rate (as a percent)	2.25%
Standby letter of credit sub-facility
LINE OF CREDIT
Maximum borrowing capacity	$ 5,000,000

COMMITMENTS (Details)	9 Months Ended
COMMITMENTS (Details)	Sep. 28, 2012
Employee Benefit Plans
Limit of contribution to 401(k) plan as a percentage of employees' compensation	50.00%

INCOME TAXES (Details) (USD $)	3 Months Ended		9 Months Ended
INCOME TAXES (Details) (USD $)	Sep. 28, 2012	Sep. 30, 2011	Sep. 28, 2012	Sep. 30, 2011
INCOME TAXES
Income tax (benefit) expense	$ 593,000	$ 203,000	$ (2,991,000)	$ 402,000
Goodwill impairment			15,208,000
Pretax loss	(1,420,000)	(2,380,000)	20,480,000	(3,054,000)
Valuation allowance offset			$ 5,300,000
U.S. federal statutory rate (as a percent)	35.00%		35.00%

SEGMENT INFORMATION (Details) (USD $)	3 Months Ended		9 Months Ended
SEGMENT INFORMATION (Details) (USD $)	Sep. 28, 2012	Sep. 30, 2011	Sep. 28, 2012 item	Sep. 30, 2011
SEGMENT INFORMATION
Number of reporting segments			4
SEGMENT INFORMATION
Contract revenue	$ 21,547,000	$ 28,605,000	$ 70,496,000	$ 77,159,000
Segment profit (loss) before income taxes	1,380,000	2,368,000	(20,591,000)	3,011,000
Net income (loss)	787,000	2,165,000	(17,600,000)	2,609,000
Segment assets(1)	42,386,000	58,224,000	42,386,000	58,224,000
Engineering Services
SEGMENT INFORMATION
Contract revenue	9,314,000	8,496,000	25,454,000	26,080,000
Segment profit (loss) before income taxes	224,000	308,000	(985,000)	171,000
Net income (loss)	73,000	252,000	(712,000)	132,000
Segment assets(1)	10,885,000	10,111,000	10,885,000	10,111,000
Energy Efficiency Services
SEGMENT INFORMATION
Contract revenue	8,592,000	16,090,000	34,510,000	39,074,000
Segment profit (loss) before income taxes	863,000	1,513,000	(19,848,000)	2,364,000
Net income (loss)	521,000	1,428,000	(17,049,000)	2,073,000
Segment assets(1)	11,712,000	32,429,000	11,712,000	32,429,000
Public Finance Services
SEGMENT INFORMATION
Contract revenue	2,534,000	2,502,000	7,413,000	7,382,000
Segment profit (loss) before income taxes	334,000	549,000	652,000	698,000
Net income (loss)	217,000	500,000	413,000	606,000
Segment assets(1)	3,493,000	4,080,000	3,493,000	4,080,000
Homeland Security Services
SEGMENT INFORMATION
Contract revenue	1,107,000	1,517,000	3,119,000	4,623,000
Segment profit (loss) before income taxes	(41,000)	(2,000)	(410,000)	(222,000)
Net income (loss)	(24,000)	(15,000)	(252,000)	(202,000)
Segment assets(1)	1,138,000	2,321,000	1,138,000	2,321,000
Unallocated Corporate
SEGMENT INFORMATION
Segment assets(1)	38,287,000	32,413,000	38,287,000	32,413,000
Intersegment
SEGMENT INFORMATION
Segment assets(1)	$ (23,129,000)	$ (23,130,000)	$ (23,129,000)	$ (23,130,000)