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Commitments and Contingencies
 3 Months Ended
Apr. 01, 2017
Commitments and Contingencies
15. Commitments and Contingencies

From time to time, Intevac may have certain contingent liabilities that arise in the ordinary course of its business activities. Intevac accounts for contingent liabilities when it is probable that future expenditures will be made and such expenditures can be reasonably estimated.