Revolving Credit Loans	12 Months Ended
Revolving Credit Loans	Jan. 02, 2016
Debt Disclosure [Abstract]
Revolving Credit Loans	NOTE 8 - REVOLVING CREDIT LOANS On August 17, 2015, Deer Valley renewed its existing revolving line of credit with Fifth Third Bank and reduced the maximum revolving principal limit from Five Million Dollars to Two Million Five Hundred Thousand Dollars. The revolving line of credit provides for display model financing for dealers of the products produced by DVH (the “Display Model LOC”) The Display Model LOC has a two year term and has a variable interest rate at 4.00% above LIBOR or 4.4275% and 4.154% at January 2, 2016 and December 27, 2014, respectively. As of January 2, 2016 and December 27, 2014, the Company had no outstanding balance under the revolving credit loan. On August 17, 2015, Deer Valley renewed its Revolving Credit Loan and Security Agreement with Fifth Third Bank, which provides for a maximum revolving principal limit of Three Million Dollars. The revolving line of credit provides for short-term working capital financing, letters of credit and as a bridge loan on financing the sale of retail units by DVH (the “Working Capital LOC”). The Working Capital LOC has a two year term and has a variable interest rate at 2.50% above LIBOR or 2.9275% and 2.654% at January 2, 2016 and December 27, 2014, respectively. As of January 2, 2016 and December 27, 2014, the Company had no outstanding balance under the revolving credit loan. The revolving credit loans contain covenants including, but not limited to, covenants to maintain a minimum debt service coverage ratio, maintain a minimum debt to tangible net worth ratio and requiring minimum liquidity. The Company was in compliance with these covenants as of January 2, 2016 and December 27, 2014. The Company granted the Lender a security interest in all of its business assets. The amount available under the revolving credit loans is equal to the lesser of $5,500,000 or an amount based on defined percentages of accounts receivable and inventories reduced by any outstanding letters of credit. At January 2, 2016, $3,473,551 was available under the revolving credit loans after deducting letters of credit of $65,000. In addition to the revolving line of credit described in the preceding paragraph, DVH, during its normal course of business, is required to issue irrevocable standby letters of credit in the favor of independent third party beneficiaries to cover obligations under insurance policies. As of January 2, 2016, no amounts had been drawn on the above irrevocable letters of credit by the beneficiaries.

DEER VALLEY CORP 10-K