Sleep Number (SNBR) 10-Q 25 Oct 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 28, 2013
Document and Entity Information [Abstract]
Entity Registrant Name	SELECT COMFORT CORP
Entity Central Index Key	827187
Current Fiscal Year End Date	-16
Entity Filer Category	Large Accelerated Filer
Document Type	10-Q
Document Period End Date	28-Sep-13
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3
Amendment Flag	FALSE
Entity Common Stock, Shares Outstanding	55,242,000

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Sep. 28, 2013		Dec. 29, 2012
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$81,301		$87,915
Marketable debt securities – current	57,407		51,264
Accounts receivable, net of allowance for doubtful accounts of $448 and $348, respectively	15,245		16,613
Inventories	41,311		35,564
Prepaid expenses	8,894		4,299
Deferred income taxes	5,373		5,401
Other current assets	10,935		9,522
Total current assets	220,466		210,578
Non-current assets:
Marketable debt securities – non-current	25,683		38,642
Property and equipment, net	117,793		79,356
Goodwill and intangible assets, net	17,034		2,881
Deferred income taxes	4,249		8,511
Other assets	4,621		2,053
Total assets	389,846		342,021
Current liabilities:
Accounts payable	75,744		67,703
Customer prepayments	15,291		15,194
Accrued sales returns	9,872	[1]	5,330
Compensation and benefits	14,960		21,597
Taxes and withholding	17,179		9,282
Other current liabilities	12,266		13,955
Total current liabilities	145,312		133,061
Non-current liabilities:
Warranty liabilities	1,608		1,457
Other long-term liabilities	16,738		13,806
Total liabilities	163,658		148,324
Shareholders’ equity:
Undesignated preferred stock; 5,000 shares authorized, no shares issued and outstanding	0		0
Common stock, $0.01 par value; 142,500 shares authorized, 55,242 and 55,903 shares issued and outstanding, respectively	552		559
Additional paid-in capital	12,763		33,923
Retained earnings	212,851		159,195
Accumulated other comprehensive income	22		20
Total shareholders’ equity	226,188		193,697
Total liabilities and shareholders’ equity	$389,846		$342,021
[1]	The year-over-year increase in the sales returns liability is primarily due to an increase in our 30-night trial policy to 100 nights.

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 28, 2013	Dec. 29, 2012
In Thousands, except Per Share data, unless otherwise specified
Current assets:
Allowance for Doubtful Accounts Receivable, Current	$448	$348
Shareholders’ equity:
Preferred Stock, Shares Authorized (in shares)	5,000	5,000
Preferred Stock, Shares Issued (in shares)	0	0
Preferred Stock, Shares Outstanding (in shares)	0	0
Common Stock, Par or Stated Value Per Share (in shares)	$0.01	$0.01
Common Stock, Shares Authorized (in shares)	142,500	142,500
Common Stock, Shares, Issued (in shares)	55,242	55,903
Common Stock, Shares, Outstanding (in shares)	55,242	55,903

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Income Statement [Abstract]
Net sales	$263,689	$246,817	$729,317	$714,419
Cost of sales	97,269	86,088	268,083	257,820
Gross profit	166,420	160,729	461,234	456,599
Operating expenses:
Sales and marketing	118,307	101,718	326,477	296,143
General and administrative	15,150	16,936	46,690	50,085
Research and development	2,359	1,742	7,475	4,288
Asset impairment charges	-143	0	-534	5,595
Asset impairment charges	48	108	93	115
Total operating expenses	135,721	120,504	380,201	356,226
Operating income	30,699	40,225	81,033	100,373
Other income, net	74	73	243	128
Income before income taxes	30,773	40,298	81,276	100,501
Income tax expense	10,514	14,089	27,620	34,902
Net income	$20,259	$26,209	$53,656	$65,599
Basic net income per share:
Net income per share – basic (in USD per share)	$0.37	$0.47	$0.98	$1.18
Weighted-average shares – basic (in shares)	54,854	55,444	54,992	55,601
Diluted net income per share:
Net income per share – diluted (in USD per share)	$0.36	$0.46	$0.96	$1.15
Weighted-average shares – diluted (in shares)	55,748	56,986	55,990	57,202

Consolidated_Statements_of_Com

Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Statement of Comprehensive Income [Abstract]
Net income	$20,259	$26,209	$53,656	$65,599
Other comprehensive income (loss) – unrealized gain (loss) on available-for-sale marketable debt securities, net of income tax	47	32	2	-6
Comprehensive income	$20,306	$26,241	$53,658	$65,593

Consolidated_Statement_of_Shar

Consolidated Statement of Shareholders' Equity (USD $)	Total	Common Stock [Member]	Additional Paid-In Capital [Member]	Retained Earnings [Member]	Accumulated Other Comprehensive Income (Loss) [Member]
In Thousands, unless otherwise specified
Balance at Dec. 29, 2012	$193,697	$559	$33,923	$159,195	$20
Balance (in shares) at Dec. 29, 2012	55,903	55,903
Net income	53,656	0	0	53,656	0
Other comprehensive income:
Unrealized gain on available-for-sale marketable debt securities, net of tax	2	0	0	0	2
Exercise of common stock options	7,108	6	7,102	0	0
Exercise of common stock options (in shares)		602
Tax effect from stock-based compensation	721	0	721	0	0
Stock-based compensation	3,058	1	3,057	0	0
Stock-based compensation (in shares)		175
Repurchases of common stock	-32,054	-14	-32,040	0	0
Repurchases of common stock (in shares)		-1,438
Balance at Sep. 28, 2013	$226,188	$552	$12,763	$212,851	$22
Balance (in shares) at Sep. 28, 2013	55,242	55,242

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012
Cash flows from operating activities:
Net income	$53,656	$65,599
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization	22,199	14,411
Stock-based compensation	3,058	9,570
Net (gain) loss on disposals and impairments of assets	-10	86
Excess tax benefits from stock-based compensation	-3,088	-4,947
Deferred income taxes	4,288	-737
Changes in operating assets and liabilities, net of effect of acquisition:
Accounts receivable	1,717	-1,237
Inventories	-5,069	-4,146
Income taxes	7,114	10,715
Prepaid expenses and other assets	-5,144	-6,031
Accounts payable	11,029	10,565
Customer prepayments	97	1,882
Accrued compensation and benefits	-5,607	-6,588
Other taxes and withholding	1,504	2,291
Warranty liabilities	-1,218	-1,247
Other accruals and liabilities	5,556	7,450
Net cash provided by operating activities	90,082	97,636
Cash flows from investing activities:
Purchases of property and equipment	-57,820	-36,816
Proceeds from maturities of marketable debt securities	31,973	10,103
Investments in marketable debt securities	-26,041	-63,240
Acquisition of business	-15,500	0
Investment in non-marketable equity securities	-3,000	0
Proceeds from sales of property and equipment	117	42
Net cash used in investing activities	-70,271	-89,911
Cash flows from financing activities:
Repurchases of common stock	-32,054	-24,071
Proceeds from issuance of common stock	7,108	3,279
Net (decrease) increase in short-term borrowings	-4,567	2,323
Excess tax benefits from stock-based compensation	3,088	4,947
Debt issuance costs	0	-50
Net cash used in financing activities	-26,425	-13,572
Net decrease in cash and cash equivalents	-6,614	-5,847
Cash and cash equivalents, at beginning of period	87,915	116,255
Cash and cash equivalents, at end of period	$81,301	$110,408

Basis_of_Presentation

Basis of Presentation	9 Months Ended
	Sep. 28, 2013
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation
	We prepared the condensed consolidated financial statements as of and for the three months ended September 28, 2013 of Select Comfort Corporation and subsidiaries (“Select Comfort” or the “Company”), without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and they reflect, in the opinion of management, all normal recurring adjustments necessary to present fairly our financial position as of September 28, 2013, and December 29, 2012 and the results of operations and cash flows for the periods presented. Our historical and quarterly results of operations may not be indicative of the results that may be achieved for the full year or any future period.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. These condensed consolidated financial statements should be read in conjunction with our most recent audited consolidated financial statements and related notes included in our Annual Report on Form 10-K for the fiscal year ended December 29, 2012 and other recent filings with the SEC.
	The preparation of consolidated financial statements in conformity with U.S. GAAP requires us to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of sales, expenses and income taxes during the reporting period. Predicting future events is inherently an imprecise activity and, as such, requires the use of judgment. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in these estimates will be reflected in the financial statements in future periods. Our critical accounting policies consist of asset impairment charges, stock-based compensation, warranty liabilities and revenue recognition.
	The consolidated financial statements include the accounts of Select Comfort Corporation and our subsidiaries. All significant intra-entity balances and transactions have been eliminated in consolidation.
	Subsequent Events
	Events that have occurred subsequent to September 28, 2013 have been evaluated through the date the consolidated financial statements were issued. There have been no subsequent events that occurred during such period that would require recognition or disclosure in the consolidated financial statements as of or for the period ended September 28, 2013.

Fair_Value_Measurements

Fair Value Measurements	9 Months Ended
	Sep. 28, 2013
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements
	Assets and Liabilities that are Measured at Fair Value on a Recurring Basis
	The fair value hierarchy requires the use of observable market data when available. In instances in which the inputs used to measure fair value fall into different levels of the fair value hierarchy, the fair value measurement has been determined based on the lowest level input that is significant to the fair value measurement in its entirety. Our assessment of the significance of a particular item to the fair value measurement in its entirety requires judgment, including the consideration of inputs specific to the asset or liability. Our financial assets are valued using market prices based on either active markets (Level 1 measurements) or less active markets (Level 2 measurements).
	Our Level 1 securities include U.S. Treasury securities as they trade with sufficient frequency and volume to enable us to obtain pricing information on a consistent basis. Our Level 2 securities include U.S. Agency bonds, corporate bonds and municipal bonds whose value is determined by a third-party pricing service using inputs that are observable in the market or can be derived principally from or corroborated by observable market data such as pricing for similar securities, recently executed transactions, cash flow models with yield curves and benchmark securities.
	We did not have any transfers between Level 1 and Level 2 fair value measurements during the periods presented.
	The following tables set forth by level within the fair value hierarchy, our financial assets that were accounted for at fair value on a recurring basis at September 28, 2013, and December 29, 2012, according to the valuation techniques we used to determine their fair value (in thousands):
		September 28, 2013
		Level 1		Level 2		Level 3		Total
	Marketable debt securities – current
	U.S. Treasury securities	$	15,014	$	—	$	—	$	15,014
	Corporate bonds	—		25,231		—		25,231
	U.S. Agency bonds	—		12,539		—		12,539
	Municipal bonds	—		4,623		—		4,623
		15,014		42,393		—		57,407
	Marketable debt securities – non-current
	U.S. Treasury securities	9,008		—		—		9,008
	Corporate bonds	—		7,852		—		7,852
	U.S. Agency bonds	—		5,000		—		5,000
	Municipal bonds	—		3,823		—		3,823
		9,008		16,675		—		25,683
		$	24,022	$	59,068	$	—	$	83,090
		December 29, 2012
		Level 1		Level 2		Level 3		Total
	Marketable debt securities – current
	U.S. Treasury securities	$	17,538	$	—	$	—	$	17,538
	Corporate bonds	—		21,549		—		21,549
	U.S. Agency bonds	—		7,586		—		7,586
	Municipal bonds	—		4,591		—		4,591
		17,538		33,726		—		51,264
	Marketable debt securities – non-current
	U.S. Treasury securities	15,004		—		—		15,004
	Corporate bonds	—		10,359		—		10,359
	U.S. Agency bonds	—		10,056		—		10,056
	Municipal bonds	—		3,223		—		3,223
		15,004		23,638		—		38,642
		$	32,542	$	57,364	$	—	$	89,906
	At September 28, 2013, and December 29, 2012, we had $1.0 million and $1.6 million, respectively, of debt and equity securities that fund our deferred compensation plan and are classified in other assets. We also had corresponding deferred compensation plan liabilities of $1.0 million and $1.6 million at September 28, 2013, and December 29, 2012, respectively, which are included in other long-term liabilities. The majority of the debt and equity securities are Level 1 as they trade with sufficient frequency and volume to enable us to obtain pricing information on an ongoing basis. Unrealized gains/(losses) on the debt and equity securities offset those associated with the corresponding deferred compensation plan liabilities.

Purchase_of_Comfortaire

Purchase of Comfortaire	9 Months Ended
	Sep. 28, 2013
Business Combinations [Abstract]
Purchase of Comfortaire	Purchase of Comfortaire
	On January 17, 2013, we completed the purchase of the business and assets of Comfortaire Corporation, a manufacturer and marketer of adjustable air-supported sleep systems. We purchased Comfortaire to progress our role as the leader in delivering innovative products as part of an individualized sleep experience, while also strengthening our competitive advantages. The acquisition price was $15.5 million. Comfortaire Corporation was a privately held company with 2012 net sales of $10.5 million. The purchase of Comfortaire's business and assets did not have a significant impact on our consolidated results of operations, cash flows or financial position.
	The following table summarizes the final fair value of the net assets acquired (in thousands):
	Accounts receivable	$	365
	Inventories	678
	Other assets	248
	Property and equipment	513
	Goodwill	6,113
	Intangible assets	8,638
	Total assets acquired	16,555
	Accounts payable	404
	Warranty liabilities	532
	Other liabilities	119
	Total liabilities acquired	1,055
	Net assets acquired	$	15,500
	The goodwill and identifiable intangible assets will be deductible for income tax purposes over a 15-year period on a straight-line basis.
	Identifiable intangible assets and the associated estimated useful lives are as follows (in thousands):
			Estimated
			Useful Life
	Developed technologies		10 years	$	4,829
	Customer relationships		7 years	2,413
	Trade name/trademarks		Indefinite Lived	1,396
				$	8,638

Marketable_Debt_Securities

Marketable Debt Securities	9 Months Ended
	Sep. 28, 2013
Investments [Abstract]
Marketable Debt Securities	Marketable Debt Securities
	Investments in marketable debt securities were comprised of the following (in thousands):
		September 28, 2013
		Amortized		Unrealized		Unrealized			Fair
		Cost		Gains		Losses			Value(1)
	U.S. Treasury securities	$	23,998	$	24	$	—		$	24,022
	Corporate bonds	33,100		5		(22		)	33,083
	U.S. Agency bonds	17,528		12		(1		)	17,539
	Municipal bonds	8,427		23		(4		)	8,446
		$	83,053	$	64	$	(27	)	$	83,090
		December 29, 2012
		Amortized		Unrealized		Unrealized			Fair
		Cost		Gains		Losses			Value(1)
	U.S. Treasury securities	$	32,518	$	24	$	—		$	32,542
	Corporate bonds	31,929		2		(23		)	31,908
	U.S. Agency bonds	17,632		11		(1		)	17,642
	Municipal bonds	7,794		20		—			7,814
		$	89,873	$	57	$	(24	)	$	89,906
	Maturities of marketable debt securities were as follows (in thousands):
		September 28, 2013				December 29, 2012
		Amortized		Fair		Amortized			Fair
		Cost		Value(1)		Cost			Value(1)
	Marketable debt securities – current (due in less than one year)	$	57,371	$	57,407	$	51,238		$	51,264
	Marketable debt securities – non-current (due in one to two years)	25,682		25,683		38,635			38,642
		$	83,053	$	83,090	$	89,873		$	89,906
	(1) See Note 2 for discussion of fair value measurements.
	During the three and nine months ended September 28, 2013, respectively, $8.5 million and $31.8 million of marketable debt securities matured and were redeemed at face value. During the nine months ended September 29, 2012, $10.0 million of marketable debt securities matured and were redeemed at face value. There were no marketable debt securities redeemed during the three months ended September 29, 2012. During the nine months ended September 28, 2013, there were no other-than-temporary declines in market value.

Inventories

Inventories	9 Months Ended
	Sep. 28, 2013
Inventory Disclosure [Abstract]
Inventories	Inventories
	Inventories consisted of the following (in thousands):
		September 28,		December 29,
		2013		2012
	Raw materials	$	9,332	$	5,089
	Work in progress	376		236
	Finished goods	31,603		30,239
		$	41,311	$	35,564

Goodwill_and_Intangible_Assets

Goodwill and Intangible Assets	9 Months Ended
	Sep. 28, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Intangible Assets	Goodwill and Intangible Assets
	Goodwill is the difference between the purchase price of a company and the fair market value of the acquired company's net identifiable assets. Intangible assets include developed technology, trade names/trademarks and customer relationships. Definite-lived intangible assets are being amortized using the straight-line method over their estimated lives, ranging from 7-17 years. Goodwill and indefinite-lived intangible assets are not amortized, but are tested for impairment using a fair value approach. Goodwill and indefinite-lived intangible assets are tested for impairment annually or when there are indicators of impairment. Definite-lived intangible assets are evaluated for impairment whenever events or changes in circumstances indicate that the carrying amount may not be recoverable.
	Goodwill and Indefinite-Lived Intangible Assets
	The following is a roll forward of goodwill and indefinite-lived trade name/trademarks (in thousands):
			Nine Months Ended						Nine Months Ended
			September 28, 2013						September 29, 2012
			Goodwill			Indefinite-Lived			Goodwill			Indefinite-Lived
						Trade Name/						Trade Name/
						Trademarks						Trademarks
		Beginning balance	$	2,850		$	—		$	2,850		$	—
		Comfortaire purchase	6,113			1,396			—			—
		Ending balance	$	8,963		$	1,396		$	2,850		$	—
	Definite-Lived Intangible Assets
	The following table provides the gross carrying amount and related accumulated amortization of our definite-lived intangible assets (in thousands):
		September 28, 2013						December 29, 2012
		Gross Carrying			Accumulated			Gross Carrying			Accumulated
		Amount			Amortization			Amount			Amortization
	Developed technologies(1)	$	5,231		$	725		$	402		$	371
	Customer relationships(1)	2,413			245			—			—
	Trade names/trademarks	102			101			102			101
		$	7,746		$	1,071		$	504		$	472
	(1) On January 17, 2013, in connection with the purchase of the business and assets of Comfortaire, we acquired definite-lived intangible assets, including developed technologies of $4.8 million and customer relationships of $2.4 million.
	The amortization expense for definite-lived intangible assets was $0.2 million and $0.6 million for the three and nine months ended September 28, 2013, respectively, and $5 thousand and $14 thousand for the three and nine months ended September 29, 2012, respectively. Annual amortization for definite-lived intangible assets is expected to be $0.8 million for each of the next five years.
	See Note 3, Purchase of Comfortaire, for details regarding our purchase of the business and assets of Comfortaire.

Debt

Debt	9 Months Ended
	Sep. 28, 2013
Debt Disclosure [Abstract]
Debt	Debt
	Credit Agreement
	Our $20.0 million Credit Agreement (the “Credit Agreement”) with Wells Fargo Bank, National Association is an unsecured revolving credit facility that matures on August 31, 2016. The Credit Agreement contains an accordion feature that allows us to increase the amount of the line from $20.0 million to up to $50.0 million in total availability, subject to lender approval.
	Any borrowings under the Amendment will, at our request, be classified as either LIBOR Loans or Adjusted Base Rate (“ABR”) Loans (both as defined in the Credit Agreement). The rate of interest payable by us in respect of loans outstanding under the revolving credit facility is (i) with respect to LIBOR Loans, the Adjusted LIBO Rate (as defined in the Credit Agreement) for the interest period then in effect, plus 1.25%; or (ii) with respect to ABR Loans, the ABR (as defined in the Credit Agreement) then in effect for the Daily One-Month LIBO Rate (as defined in the Credit Agreement), plus 1.50% or the prime rate. We are subject to certain financial covenants under the Credit Agreement, including minimum tangible net worth, a requirement to maintain a minimum amount of cash, cash equivalents and marketable debt securities, and to maintain at the administrative agent cash, cash equivalents and marketable debt securities equal to the amount the lenders are committed to lend under the Credit Agreement.
	At both September 28, 2013, and December 29, 2012, $20.0 million was available under the Credit Agreement, we had no borrowings and we were in compliance with all financial covenants. We had no outstanding letters of credit as of September 28, 2013 or December 29, 2012.

Repurchase_of_Common_Stock

Repurchase of Common Stock	9 Months Ended
	Sep. 28, 2013
Repurchase of Common Stock [Abstract]
Repurchase of Common Stock	8. Repurchase of Common Stock
	Repurchases of our common stock for the three and nine months ended September 28, 2013 and September 29, 2012 were as follows (in thousands):
		Three Months Ended				Nine Months Ended
		September 28, 2013		September 29, 2012		28-Sep-13		29-Sep-12
	Amount repurchased under Board approved share repurchase program	$	10,008	$	10,008	$	30,027	$	20,015
	Amount repurchased in connection with the vesting of employee restricted stock grants	15		41		2,027		4,056
	Total amount repurchased	$	10,023	$	10,049	$	32,054	$	24,071
	As of September 28, 2013, the remaining authorization under our Board of Directors ("Board") approved share repurchase program was $146.7 million. There is no expiration date governing the period over which we can repurchase shares. Any repurchased shares are constructively retired and returned to an unissued status.

StockBased_Compensation

Stock-Based Compensation	9 Months Ended
	Sep. 28, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-Based Compensation
	We compensate officers, directors and key employees with stock-based compensation under three stock plans approved by our shareholders in 1997, 2004 and 2010 and administered under the supervision of our Board. Compensation expense, net of estimated forfeitures, is recognized ratably over the vesting period.
	Stock-based compensation expense for the three and nine months ended September 28, 2013 and September 29, 2012, was as follows (in thousands):
		Three Months Ended						Nine Months Ended
		28-Sep-13			29-Sep-12			September 28, 2013		September 29, 2012
	Stock options	$	740		$	543		2,018		3,161
	Stock awards	326			658			1,040		6,409
	Total stock-based compensation expense(1)	1,066			1,201			3,058		9,570
	Income tax benefit	(366		)	(413		)	(1,049	)	(3,292	)
	Total stock-based compensation expense, net of tax	$	700		$	788		2,009		6,278
	(1) Includes $0.1 million of CEO transition benefit for the three months ended September 28, 2013. Includes $(0.5) million and $5.6 million of CEO transition (benefit) costs for the nine months ended September 28, 2013 and September 29, 2012, respectively. There was no CEO transition benefit or costs for the three months ended September 29, 2012. See below for additional details regarding CEO Transition Costs.
	CEO Transition Costs
	In February 2012, we announced that William R. McLaughlin, then President and Chief Executive Officer would retire from the Company effective June 1, 2012. In recognition of Mr. McLaughlin’s contributions, the Compensation Committee approved the modification of Mr. McLaughlin’s currently unvested stock awards, including performance-based stock awards. The performance-based stock awards are subject to applicable performance adjustments through 2014 based on free cash flow and market share growth versus performance targets. During the nine months ended September 29, 2012 we incurred $5.6 million ($3.7 million, net of income tax) of non-recurring, non-cash expenses associated with these stock award modifications. During the three and nine months ended September 28, 2013 we recorded non-cash compensation benefits of $0.1 million ($0.1 million net of income tax) and $0.5 million ($0.4 million, net of income tax), respectively, resulting from performance-based stock award adjustments.

Employee_Benefits

Employee Benefits	9 Months Ended
	Sep. 28, 2013
Profit Sharing and 401 (k) Plan [Abstract]
Employee Benefits	Employee Benefits
	Under our profit sharing and 401(k) plan, eligible employees may defer up to 50% of their compensation on a pre-tax basis, subject to Internal Revenue Service limitations. Each year, we may make a discretionary contribution equal to a percentage of the employee’s contribution. During the three months ended September 28, 2013 and September 29, 2012 our contributions, net of forfeitures, were $0.8 million and $0.7 million, respectively. During the nine months ended September 28, 2013 and September 29, 2012 our contributions, net of forfeitures, were $2.3 million and $1.8 million, respectively.

Other_Income_Net

Other Income, Net	9 Months Ended
	Sep. 28, 2013
Other Income and Expenses [Abstract]
Other Income, Net	Other Income, Net
	Other income, net, consisted of the following (in thousands):
		Three Months Ended						Nine Months Ended
		September 28,			September 29,			September 28,			September 29,
		2013			2012			2013			2012
	Interest income	$	88		$	89		284			$	206
	Interest expense	(14		)	(16		)	(41		)	(78		)
	Other income, net	$	74		$	73		$	243		$	128

Net_Income_Per_Common_Share

Net Income Per Common Share	9 Months Ended
	Sep. 28, 2013
Earnings Per Share [Abstract]
Net Income per Common Share	Net Income per Common Share
	The following computations reconcile net income per share – basic with net income per share – diluted (in thousands, except per share amounts):
		Three Months Ended				Nine Months Ended
		September 28,		September 29,		September 28,		September 29,
		2013		2012		2013		2012
	Net income	$	20,259	$	26,209	$	53,656	$	65,599
	Reconciliation of weighted-average shares outstanding:
	Basic weighted-average shares outstanding	54,854		55,444		54,992		55,601
	Effect of dilutive securities:
	Options	531		1,121		589		1,085
	Restricted shares	363		421		409		516
	Diluted weighted-average shares outstanding	55,748		56,986		55,990		57,202
	Net income per share – basic	$	0.37	$	0.47	$	0.98	$	1.18
	Net income per share – diluted	$	0.36	$	0.46	$	0.96	$	1.15
	We excluded potentially dilutive stock options totaling 0.6 million and 1.3 million for the three and nine months ended September 28, 2013, respectively, and 0.3 million and 0.3 million for the three and nine months ended September 29, 2012, respectively, from our diluted net income per share calculations because these securities’ exercise prices were greater than the average market price of our common stock.

Commitments_and_Contingencies

Commitments and Contingencies	9 Months Ended
	Sep. 28, 2013
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Commitments and Contingencies
	Sales Returns
	The accrued sales returns estimate is based on historical return rates, which are reasonably consistent from period to period, and is adjusted for any current trends as appropriate. If actual returns vary from expected rates, sales in future periods are adjusted.
	The activity in the sales returns liability account was as follows (in thousands):
		Nine Months Ended
		September 28,			September 29,
		2013			2012
	Balance at beginning of year	$	5,330		$	4,402
	Additions that reduce net sales	33,260			33,082
	Deductions from reserves	(28,816		)	(32,231		)
	Acquired sales return reserve	98			—
	Balance at end of period(1)	$	9,872		$	5,253
	(1) The year-over-year increase in the sales returns liability is primarily due to an increase in our 30-night trial policy to 100 nights.
	Warranty Liabilities
	During the second quarter of 2013, we extended the limited warranty on our beds to 25 years. The change is not expected to have a significant impact on our warranty expense. The customer participates over the last 23 years of the warranty period by paying a portion of the retail value of replacement parts. The estimated warranty costs, which are expensed at the time of sale and included in cost of sales, are based on historical claims rates incurred by us and are adjusted for any current trends as appropriate. Actual warranty claim costs could differ from these estimates. We regularly assess and adjust the estimate of accrued warranty claims by updating claims rates for actual trends and projected claim costs.
	We classify as non-current those estimated warranty costs expected to be paid out in greater than one year. The activity in the accrued warranty liabilities account was as follows (in thousands):
		Nine Months Ended
		September 28,			September 29,
		2013			2012
	Balance at beginning of year	$	4,858		$	6,310
	Additions charged to costs and expenses for current-year sales	3,206			3,023
	Deductions from reserves	(4,428		)	(3,785		)
	Changes in liability for pre-existing warranties during the current year, including expirations	3			(484		)
	Acquired warranty reserve	532			—
	Balance at end of period	$	4,171		$	5,064
	Legal Proceedings
	We are involved from time to time in various legal proceedings arising in the ordinary course of our business, including primarily commercial, product liability, employment and intellectual property claims. In accordance with generally accepted accounting principles in the United States, we record a liability in our consolidated financial statements with respect to any of these matters when it is both probable that a liability has been incurred and the amount of the liability can be reasonably estimated. With respect to currently pending legal proceedings, we have not established an estimated range of reasonably possible additional losses either because we believe that we have valid defenses to claims asserted against us or the proceeding has not advanced to a stage of discovery that would enable us to establish an estimate. We currently do not expect the outcome of these matters to have a material effect on our consolidated results of operations, financial position or cash flows. Litigation, however, is inherently unpredictable, and it is possible that the ultimate outcome of one or more claims asserted against us could adversely impact our results of operations, financial position or cash flows. We expense legal costs as incurred.

Basis_of_Presentation_Policies

Basis of Presentation (Policies)	9 Months Ended
	Sep. 28, 2013
Accounting Policies [Abstract]
Business and Basis of Presentation, Policy	We prepared the condensed consolidated financial statements as of and for the three months ended September 28, 2013 of Select Comfort Corporation and subsidiaries (“Select Comfort” or the “Company”), without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) and they reflect, in the opinion of management, all normal recurring adjustments necessary to present fairly our financial position as of September 28, 2013, and December 29, 2012 and the results of operations and cash flows for the periods presented. Our historical and quarterly results of operations may not be indicative of the results that may be achieved for the full year or any future period.
	Certain information and footnote disclosures normally included in financial statements prepared in accordance with U.S. generally accepted accounting principles (“GAAP”) have been condensed or omitted pursuant to such rules and regulations. These condensed consolidated financial statements should be read in conjunction with our most recent audited consolidated financial statements and related notes included in our Annual Report on Form 10-K for the fiscal year ended December 29, 2012 and other recent filings with the SEC.
Use of Estimates, Policy	The preparation of consolidated financial statements in conformity with U.S. GAAP requires us to make estimates and assumptions. These estimates and assumptions affect the reported amounts of assets and liabilities, disclosure of contingent assets and liabilities at the date of the consolidated financial statements, and the reported amounts of sales, expenses and income taxes during the reporting period. Predicting future events is inherently an imprecise activity and, as such, requires the use of judgment. As future events and their effects cannot be determined with precision, actual results could differ significantly from these estimates. Changes in these estimates will be reflected in the financial statements in future periods. Our critical accounting policies consist of asset impairment charges, stock-based compensation, warranty liabilities and revenue recognition.
Consolidation, Policy	The consolidated financial statements include the accounts of Select Comfort Corporation and our subsidiaries. All significant intra-entity balances and transactions have been eliminated in consolidation.
Subsequent Events	Subsequent Events
	Events that have occurred subsequent to September 28, 2013 have been evaluated through the date the consolidated financial statements were issued. There have been no subsequent events that occurred during such period that would require recognition or disclosure in the consolidated financial statements as of or for the period ended September 28, 2013.

Fair_Value_Measurements_Tables

Fair Value Measurements (Tables)	9 Months Ended
	Sep. 28, 2013
Fair Value Disclosures [Abstract]
Assets and Liabilities that are Measured at Fair Value on a Recurring Basis	The following tables set forth by level within the fair value hierarchy, our financial assets that were accounted for at fair value on a recurring basis at September 28, 2013, and December 29, 2012, according to the valuation techniques we used to determine their fair value (in thousands):
		September 28, 2013
		Level 1		Level 2		Level 3		Total
	Marketable debt securities – current
	U.S. Treasury securities	$	15,014	$	—	$	—	$	15,014
	Corporate bonds	—		25,231		—		25,231
	U.S. Agency bonds	—		12,539		—		12,539
	Municipal bonds	—		4,623		—		4,623
		15,014		42,393		—		57,407
	Marketable debt securities – non-current
	U.S. Treasury securities	9,008		—		—		9,008
	Corporate bonds	—		7,852		—		7,852
	U.S. Agency bonds	—		5,000		—		5,000
	Municipal bonds	—		3,823		—		3,823
		9,008		16,675		—		25,683
		$	24,022	$	59,068	$	—	$	83,090
		December 29, 2012
		Level 1		Level 2		Level 3		Total
	Marketable debt securities – current
	U.S. Treasury securities	$	17,538	$	—	$	—	$	17,538
	Corporate bonds	—		21,549		—		21,549
	U.S. Agency bonds	—		7,586		—		7,586
	Municipal bonds	—		4,591		—		4,591
		17,538		33,726		—		51,264
	Marketable debt securities – non-current
	U.S. Treasury securities	15,004		—		—		15,004
	Corporate bonds	—		10,359		—		10,359
	U.S. Agency bonds	—		10,056		—		10,056
	Municipal bonds	—		3,223		—		3,223
		15,004		23,638		—		38,642
		$	32,542	$	57,364	$	—	$	89,906

Purchase_of_Comfortaire_Tables

Purchase of Comfortaire (Tables)	9 Months Ended
	Sep. 28, 2013
Business Combinations [Abstract]
Purchase Price Allocation	The following table summarizes the final fair value of the net assets acquired (in thousands):
	Accounts receivable	$	365
	Inventories	678
	Other assets	248
	Property and equipment	513
	Goodwill	6,113
	Intangible assets	8,638
	Total assets acquired	16,555
	Accounts payable	404
	Warranty liabilities	532
	Other liabilities	119
	Total liabilities acquired	1,055
	Net assets acquired	$	15,500
Finite-Lived and Indefinite-Lived Assets Acquired	Identifiable intangible assets and the associated estimated useful lives are as follows (in thousands):
			Estimated
			Useful Life
	Developed technologies		10 years	$	4,829
	Customer relationships		7 years	2,413
	Trade name/trademarks		Indefinite Lived	1,396
				$	8,638

Marketable_Debt_Securities_Tab

Marketable Debt Securities (Tables)	9 Months Ended
	Sep. 28, 2013
Investments [Abstract]
Investments of marketable debt securities	Investments in marketable debt securities were comprised of the following (in thousands):
		September 28, 2013
		Amortized		Unrealized		Unrealized			Fair
		Cost		Gains		Losses			Value(1)
	U.S. Treasury securities	$	23,998	$	24	$	—		$	24,022
	Corporate bonds	33,100		5		(22		)	33,083
	U.S. Agency bonds	17,528		12		(1		)	17,539
	Municipal bonds	8,427		23		(4		)	8,446
		$	83,053	$	64	$	(27	)	$	83,090
		December 29, 2012
		Amortized		Unrealized		Unrealized			Fair
		Cost		Gains		Losses			Value(1)
	U.S. Treasury securities	$	32,518	$	24	$	—		$	32,542
	Corporate bonds	31,929		2		(23		)	31,908
	U.S. Agency bonds	17,632		11		(1		)	17,642
	Municipal bonds	7,794		20		—			7,814
		$	89,873	$	57	$	(24	)	$	89,906
Maturities of marketable debt securities	Maturities of marketable debt securities were as follows (in thousands):
		September 28, 2013				December 29, 2012
		Amortized		Fair		Amortized			Fair
		Cost		Value(1)		Cost			Value(1)
	Marketable debt securities – current (due in less than one year)	$	57,371	$	57,407	$	51,238		$	51,264
	Marketable debt securities – non-current (due in one to two years)	25,682		25,683		38,635			38,642
		$	83,053	$	83,090	$	89,873		$	89,906
	(1) See Note 2 for discussion of fair value measurements.

Inventories_Tables

Inventories (Tables)	9 Months Ended
	Sep. 28, 2013
Inventory Disclosure [Abstract]
Inventories	Inventories consisted of the following (in thousands):
		September 28,		December 29,
		2013		2012
	Raw materials	$	9,332	$	5,089
	Work in progress	376		236
	Finished goods	31,603		30,239
		$	41,311	$	35,564

Goodwill_and_Intangible_Assets1

Goodwill and Intangible Assets (Tables)	9 Months Ended
	Sep. 28, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill and Indefinite-Lived Intangible Assets	The following is a roll forward of goodwill and indefinite-lived trade name/trademarks (in thousands):
			Nine Months Ended						Nine Months Ended
			September 28, 2013						September 29, 2012
			Goodwill			Indefinite-Lived			Goodwill			Indefinite-Lived
						Trade Name/						Trade Name/
						Trademarks						Trademarks
		Beginning balance	$	2,850		$	—		$	2,850		$	—
		Comfortaire purchase	6,113			1,396			—			—
		Ending balance	$	8,963		$	1,396		$	2,850		$	—
Definite-Lived Intangible Assets	The following table provides the gross carrying amount and related accumulated amortization of our definite-lived intangible assets (in thousands):
		September 28, 2013						December 29, 2012
		Gross Carrying			Accumulated			Gross Carrying			Accumulated
		Amount			Amortization			Amount			Amortization
	Developed technologies(1)	$	5,231		$	725		$	402		$	371
	Customer relationships(1)	2,413			245			—			—
	Trade names/trademarks	102			101			102			101
		$	7,746		$	1,071		$	504		$	472
	(1) On January 17, 2013, in connection with the purchase of the business and assets of Comfortaire, we acquired definite-lived intangible assets, including developed technologies of $4.8 million and customer relationships of $2.4 million.

Repurchase_of_Common_Stock_Tab

Repurchase of Common Stock (Tables)	9 Months Ended
	Sep. 28, 2013
Repurchase of Common Stock [Abstract]
Repurchase of Common Stock	Repurchases of our common stock for the three and nine months ended September 28, 2013 and September 29, 2012 were as follows (in thousands):
		Three Months Ended				Nine Months Ended
		September 28, 2013		September 29, 2012		28-Sep-13		29-Sep-12
	Amount repurchased under Board approved share repurchase program	$	10,008	$	10,008	$	30,027	$	20,015
	Amount repurchased in connection with the vesting of employee restricted stock grants	15		41		2,027		4,056
	Total amount repurchased	$	10,023	$	10,049	$	32,054	$	24,071

StockBased_Compensation_Tables

Stock-Based Compensation (Tables)	9 Months Ended
	Sep. 28, 2013
Disclosure of Compensation Related Costs, Share-based Payments [Abstract]
Stock-Based Compensation	Stock-based compensation expense for the three and nine months ended September 28, 2013 and September 29, 2012, was as follows (in thousands):
		Three Months Ended						Nine Months Ended
		28-Sep-13			29-Sep-12			September 28, 2013		September 29, 2012
	Stock options	$	740		$	543		2,018		3,161
	Stock awards	326			658			1,040		6,409
	Total stock-based compensation expense(1)	1,066			1,201			3,058		9,570
	Income tax benefit	(366		)	(413		)	(1,049	)	(3,292	)
	Total stock-based compensation expense, net of tax	$	700		$	788		2,009		6,278
	(1) Includes $0.1 million of CEO transition benefit for the three months ended September 28, 2013. Includes $(0.5) million and $5.6 million of CEO transition (benefit) costs for the nine months ended September 28, 2013 and September 29, 2012, respectively. There was no CEO transition benefit or costs for the three months ended September 29, 2012.

Other_Income_Net_Tables

Other Income, Net (Tables)	9 Months Ended
	Sep. 28, 2013
Other Income and Expenses [Abstract]
Other Income, Net	Other income, net, consisted of the following (in thousands):
		Three Months Ended						Nine Months Ended
		September 28,			September 29,			September 28,			September 29,
		2013			2012			2013			2012
	Interest income	$	88		$	89		284			$	206
	Interest expense	(14		)	(16		)	(41		)	(78		)
	Other income, net	$	74		$	73		$	243		$	128

Net_Income_Per_Common_Share_Ta

Net Income Per Common Share (Tables)	9 Months Ended
	Sep. 28, 2013
Earnings Per Share [Abstract]
Net Income per Common Share	The following computations reconcile net income per share – basic with net income per share – diluted (in thousands, except per share amounts):
		Three Months Ended				Nine Months Ended
		September 28,		September 29,		September 28,		September 29,
		2013		2012		2013		2012
	Net income	$	20,259	$	26,209	$	53,656	$	65,599
	Reconciliation of weighted-average shares outstanding:
	Basic weighted-average shares outstanding	54,854		55,444		54,992		55,601
	Effect of dilutive securities:
	Options	531		1,121		589		1,085
	Restricted shares	363		421		409		516
	Diluted weighted-average shares outstanding	55,748		56,986		55,990		57,202
	Net income per share – basic	$	0.37	$	0.47	$	0.98	$	1.18
	Net income per share – diluted	$	0.36	$	0.46	$	0.96	$	1.15

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	9 Months Ended
	Sep. 28, 2013
Commitments and Contingencies Disclosure [Abstract]
Sales Returns	The activity in the sales returns liability account was as follows (in thousands):
		Nine Months Ended
		September 28,			September 29,
		2013			2012
	Balance at beginning of year	$	5,330		$	4,402
	Additions that reduce net sales	33,260			33,082
	Deductions from reserves	(28,816		)	(32,231		)
	Acquired sales return reserve	98			—
	Balance at end of period(1)	$	9,872		$	5,253
	(1) The year-over-year increase in the sales returns liability is primarily due to an increase in our 30-night trial policy to 100 nights.
Warranty Liabilities	The activity in the accrued warranty liabilities account was as follows (in thousands):
		Nine Months Ended
		September 28,			September 29,
		2013			2012
	Balance at beginning of year	$	4,858		$	6,310
	Additions charged to costs and expenses for current-year sales	3,206			3,023
	Deductions from reserves	(4,428		)	(3,785		)
	Changes in liability for pre-existing warranties during the current year, including expirations	3			(484		)
	Acquired warranty reserve	532			—
	Balance at end of period	$	4,171		$	5,064

Fair_Value_Measurements_Detail

Fair Value Measurements (Details) (Recurring [Member], USD $)	Sep. 28, 2013	Dec. 29, 2012
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	$57,407,000	$51,264,000
Marketable debt securities - noncurrent	25,683,000	38,642,000
Marketable debt securities	83,090,000	89,906,000
Deferred compensation plan liability	1,000,000	1,600,000
Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	15,014,000	17,538,000
Marketable debt securities - noncurrent	9,008,000	15,004,000
Marketable debt securities	24,022,000	32,542,000
Marketable securities assets funding the deferred compensation plan	1,000,000	1,600,000
Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	42,393,000	33,726,000
Marketable debt securities - noncurrent	16,675,000	23,638,000
Marketable debt securities	59,068,000	57,364,000
Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	0	0
Marketable debt securities - noncurrent	0	0
Marketable debt securities	0	0
US Treasury Securities [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	15,014,000	17,538,000
Marketable debt securities - noncurrent	9,008,000	15,004,000
US Treasury Securities [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	15,014,000	17,538,000
Marketable debt securities - noncurrent	9,008,000	15,004,000
US Treasury Securities [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	0	0
Marketable debt securities - noncurrent	0	0
US Treasury Securities [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	0	0
Marketable debt securities - noncurrent	0	0
Corporate bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	25,231,000	21,549,000
Marketable debt securities - noncurrent	7,852,000	10,359,000
Corporate bonds [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	0	0
Marketable debt securities - noncurrent	0	0
Corporate bonds [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	25,231,000	21,549,000
Marketable debt securities - noncurrent	7,852,000	10,359,000
Corporate bonds [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	0	0
Marketable debt securities - noncurrent	0	0
U.S. Agency bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	12,539,000	7,586,000
Marketable debt securities - noncurrent	5,000,000	10,056,000
U.S. Agency bonds [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	0	0
Marketable debt securities - noncurrent	0	0
U.S. Agency bonds [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	12,539,000	7,586,000
Marketable debt securities - noncurrent	5,000,000	10,056,000
U.S. Agency bonds [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	0	0
Marketable debt securities - noncurrent	0	0
Municipal bonds [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	4,623,000	4,591,000
Marketable debt securities - noncurrent	3,823,000	3,223,000
Municipal bonds [Member] | Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	0	0
Marketable debt securities - noncurrent	0	0
Municipal bonds [Member] | Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	4,623,000	4,591,000
Marketable debt securities - noncurrent	3,823,000	3,223,000
Municipal bonds [Member] | Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Marketable debt securities - current	0	0
Marketable debt securities - noncurrent	$0	$0

Purchase_of_Comfortaire_Purcha

Purchase of Comfortaire Purchase Price Allocation (Details) (USD $)	9 Months Ended				0 Months Ended	12 Months Ended
	Sep. 28, 2013	Sep. 29, 2012	Dec. 29, 2012	Dec. 31, 2011	Jan. 17, 2013	Dec. 29, 2012	Sep. 28, 2013
					Comfortaire Corporation [Member]	Comfortaire Corporation [Member]	Comfortaire Corporation [Member]
Business Acquisition [Line Items]
Cash paid for Comfortaire	$15,500,000	$0			$15,500,000
Net Sales						10,500,000
Business Acquisition, Purchase Price Allocation [Abstract]
Accounts receivable					365,000
Inventories					678,000
Other assets					248,000
Property and equipment					513,000
Goodwill	8,963,000	2,850,000	2,850,000	2,850,000	6,113,000
Intangible assets					8,638,000		8,638,000
Goodwill					16,555,000
Accounts payable					404,000
Warranty liabilities					532,000
Other liabilities					119,000
Total liabilities acquired					1,055,000
Net assets acquired					$15,500,000
Tax Deductible Period Acquired Goodwill and Intangible Assets					15 years

Purchase_of_Comfortaire_Acquir

Purchase of Comfortaire Acquired Intangible Assets (Details) (USD $)	9 Months Ended				9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Jan. 17, 2013	Sep. 28, 2013	Sep. 28, 2013	Sep. 28, 2013
			Comfortaire Corporation [Member]	Comfortaire Corporation [Member]	Comfortaire Corporation [Member]	Comfortaire Corporation [Member]	Comfortaire Corporation [Member]
					Developed Technologies[Member]	Customer Relationships [Member]	Trade Names/Trademarks [Member]
Estimated useful life definite-lived intangible asset					10 years	7 years
Acquired Definite-Lived Intangible Asset	$1,396	$0			$4,829	$2,413
Trade name/trademarks							1,396
Intangible assets			$8,638	$8,638

Marketable_Debt_Securities_Det

Marketable Debt Securities (Details) (USD $)	3 Months Ended			9 Months Ended
	Sep. 28, 2013		Sep. 29, 2012	Sep. 28, 2013		Sep. 29, 2012	Dec. 29, 2012
Schedule of Available-for-sale Securities [Line Items]
Proceeds from maturity of marketable debt securities	$8,500,000		$0	$31,800,000		$10,000,000
Investments of marketable debt securities [Abstract]
Amortized cost	83,053,000			83,053,000			89,873,000
Unrealized gains	64,000			64,000			57,000
Unrealized losses	-27,000			-27,000			-24,000
Fair value	83,090,000	[1]		83,090,000	[1]		89,906,000	[1]
Amortized Cost [Abstract]
Marketable debt securities - current (due in less than one year)	57,371,000			57,371,000			51,238,000
Marketable debt securities - non-current (due in one to two years)	25,682,000			25,682,000			38,635,000
Marketable debt securities	83,053,000			83,053,000			89,873,000
Fair Value [Abstract]
Marketable debt securities - current (due in less than one year)	57,407,000	[1]		57,407,000	[1]		51,264,000	[1]
Marketable debt securities - non-current (due in one to two years)	25,683,000	[1]		25,683,000	[1]		38,642,000	[1]
U.S. Treasury securities [Member]
Investments of marketable debt securities [Abstract]
Amortized cost	23,998,000			23,998,000			32,518,000
Unrealized gains	24,000			24,000			24,000
Unrealized losses	0			0			0
Fair value	24,022,000	[1]		24,022,000	[1]		32,542,000	[1]
Corporate bonds [Member]
Investments of marketable debt securities [Abstract]
Amortized cost	33,100,000			33,100,000			31,929,000
Unrealized gains	5,000			5,000			2,000
Unrealized losses	-22,000			-22,000			-23,000
Fair value	33,083,000	[1]		33,083,000	[1]		31,908,000	[1]
U.S. Agency bonds [Member]
Investments of marketable debt securities [Abstract]
Amortized cost	17,528,000			17,528,000			17,632,000
Unrealized gains	12,000			12,000			11,000
Unrealized losses	-1,000			-1,000			-1,000
Fair value	17,539,000	[1]		17,539,000	[1]		17,642,000	[1]
Municipal bonds [Member]
Investments of marketable debt securities [Abstract]
Amortized cost	8,427,000			8,427,000			7,794,000
Unrealized gains	23,000			23,000			20,000
Unrealized losses	-4,000			-4,000			0
Fair value	$8,446,000	[1]		$8,446,000	[1]		$7,814,000	[1]
[1]	See Note 2 for discussion of fair value measurements.

Inventories_Details

Inventories (Details) (USD $)	Sep. 28, 2013	Dec. 29, 2012
In Thousands, unless otherwise specified
Inventory Disclosure [Abstract]
Raw materials	$9,332	$5,089
Work in progress	376	236
Finished goods	31,603	30,239
Inventories	$41,311	$35,564

Goodwill_and_Intangible_Assets2

Goodwill and Intangible Assets Goodwill and Indefinite-Lived Intangible Assets (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012
Goodwill [Roll Forward]
Beginning balance	$2,850	$2,850
Comfortaire purchase	6,113	0
Ending balance	8,963	2,850
Indefinite-Lived Intangible Assets [Roll Forward]
Beginning balance	0	0
Comfortaire purchase	1,396	0
Ending balance	$1,396	$0

Goodwill_and_Intangible_Assets3

Goodwill and Intangible Assets Finite-Lived Intangible Assets (Details) (USD $)	Sep. 28, 2013		Dec. 29, 2012
In Thousands, unless otherwise specified
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets	$7,746		$504
Finite-Lived Intangible Assets, Accumulated Amortization	1,071		472
Developed technologies [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets	5,231	[1]	402
Finite-Lived Intangible Assets, Accumulated Amortization	725		371
Customer Relationships [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets	2,413	[1]	0
Finite-Lived Intangible Assets, Accumulated Amortization	245		0
TradenameAndTrademark [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Assets	102		102
Finite-Lived Intangible Assets, Accumulated Amortization	$101		$101
[1]	n January 17, 2013, in connection with the purchase of the business and assets of Comfortaire, we acquired definite-lived intangible assets, including developed technologies of $4.8 million and customer relationships of $2.4 million.

Goodwill_and_Intangible_Assets4

Goodwill and Intangible Assets Amortization Expense and Future Amortization Expense (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Finite-Lived Intangible Assets [Line Items]
Acquired Definite-Lived Intangible Asset			$1,396	$0
Amortization of Intangible Assets	200	5	600	14
2014	800		800
2015	800		800
2016	800		800
2017	800		800
2018	800		800
Minimum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			7 years
Maximum [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life			17 years
Developed Technology Rights [Member] | Comfortaire Corporation [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired Definite-Lived Intangible Asset			4,829
Customer Lists [Member] | Comfortaire Corporation [Member]
Finite-Lived Intangible Assets [Line Items]
Acquired Definite-Lived Intangible Asset			$2,413

Debt_Details

Debt (Details) (Amended Credit Facility, Wells Fargo Bank [Member], USD $)	9 Months Ended
	Sep. 28, 2013	Dec. 29, 2012
Amended Credit Facility, Wells Fargo Bank [Member]
Line of Credit Facility [Line Items]
Current borrowing capacity	$20,000,000
Maturity date of the amended credit facility	31-Aug-16
Maximum borrowing capacity	50,000,000
Adjusted LIBO Rate basis (in hundredths)	1.25%
Adjusted Base Rate - Daily One-Month LIBO Rate basis (in hundredths)	1.50%
Available remaining borrowing capacity	20,000,000	20,000,000
Outstanding letters of credit	$0	$0

Repurchase_of_Common_Stock_Det

Repurchase of Common Stock (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Repurchase of Common Stock [Abstract]
Amount repurchased under Board approved share repurchase program	$10,008,000	$10,008,000	$30,027,000	$20,015,000
Amount repurchased in connection with the vesting of employee restricted stock grants	15,000	41,000	2,027,000	4,056,000
Total amount repurchased	10,023,000	10,049,000	32,054,000	24,071,000
Remaining Authorized Amount, Stock Repurchase Program			$146,700,000

StockBased_Compensation_Detail

Stock-Based Compensation (Details) (USD $)	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013		Sep. 29, 2012
Number of stock plans approved by shareholders			3
Total stock-based compensation expense(1)	$1,066,000	$1,201,000	$3,058,000	[1]	$9,570,000	[1]
Income tax benefit	-366,000	-413,000	-1,049,000		-3,292,000
Total stock-based compensation expense, net of tax	700,000	788,000	2,009,000		6,278,000
CEO Transition Costs	-143,000	0	-534,000		5,595,000
CEO Transition Costs, Net of Tax	-100,000		-400,000		3,700,000
Stock Options [Member]
Total stock-based compensation expense(1)	740,000	543,000	2,018,000		3,161,000
Time-Based Stock Awards And Performance Stock Awards [Member]
Total stock-based compensation expense(1)	$326,000	$658,000	$1,040,000		$6,409,000
[1]	Includes $(0.5) million and $5.6 million of CEO transition (benefit) costs for the nine months ended September 28, 2013 and September 29, 2012, respectively. There was no CEO transition benefit or costs for the three months ended September 29, 2012. See below for additional details regarding CEO Transition Costs.

Employee_Benefits_Details

Employee Benefits (Details) (USD $)	3 Months Ended		9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Profit Sharing and 401 (k) Plan [Abstract]
Employee compensation deferral (in hundredths)			50.00%
Employer contributions	$0.80	$0.70	$2.30	$1.80

Other_Income_Net_Details

Other Income, Net (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Other Income and Expenses [Abstract]
Interest income	$88	$89	$284	$206
Interest expense	-14	-16	-41	-78
Other income, net	$74	$73	$243	$128

Net_Income_per_Common_Share_De

Net Income per Common Share (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Share data, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Reconciliation of Net Income per Common Share [Line Items]
Net income	$20,259	$26,209	$53,656	$65,599
Basic weighted-average shares outstanding	54,854,000	55,444,000	54,992,000	55,601,000
Diluted weighted-average shares outstanding	55,748,000	56,986,000	55,990,000	57,202,000
Net income per share – basic (in USD per share)	$0.37	$0.47	$0.98	$1.18
Net income per share – diluted (in USD per share)	$0.36	$0.46	$0.96	$1.15
Stock Options [Member]
Reconciliation of Net Income per Common Share [Line Items]
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	600,000	300,000	1,300,000	300,000
Stock Options [Member]
Reconciliation of Net Income per Common Share [Line Items]
Effect of dilutive securities	531,000	1,121,000	589,000	1,085,000
Restricted Stock [Member]
Reconciliation of Net Income per Common Share [Line Items]
Effect of dilutive securities	363,000	421,000	409,000	516,000

Commitments_and_Contingencies_1

Commitments and Contingencies Sales Return Liability (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013		Sep. 29, 2012
Sales return liability [Roll Forward]
Balance at beginning of year	$5,330		$4,402
Additions that reduce net sales	33,260		33,082
Deductions from reserves	-28,816		-32,231
Acquired sales return reserve	98		0
Balance at end of period(1)	$9,872	[1]	$5,253
[1]	The year-over-year increase in the sales returns liability is primarily due to an increase in our 30-night trial policy to 100 nights.

Commitments_and_Contingencies_2

Commitments and Contingencies Warranty Liabilities (Details) (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012
Warranty Liabilities [Abstract]
Limited warranty period (in years)	25 years
Customer participation term (in years)	23 years
Warranty Liabilities [Roll Forward]
Balance at beginning of year	$4,858	$6,310
Additions charged to costs and expenses for current-year sales	3,206	3,023
Deductions from reserves	-4,428	-3,785
Changes in liability for pre-existing warranties during the current year, including expirations	3	-484
Acquired warranty reserve	532	0
Balance at end of period	$4,171	$5,064