Accounts Receivable and Contract Assets, Net

9 Months Ended

Oct. 01, 2021

Receivables Net Current [Abstract]

Accounts Receivable and Contract Assets, Net

3. Accounts Receivable and Contract Assets, Net

Accounts receivable and contract assets, net, consisted of the following (in thousands):

	October 1,			January 1,
	2021			2021
Accounts receivable	$	30,755		$	23,898
Contract assets (unbilled revenue)		20,784			9,485
Allowance for doubtful accounts		(1,930	)		(605	)
Accounts receivable and contract assets, net	$	49,609		$	32,778

Accounts receivable is net of uncollected advanced billings. Contract assets represents revenue for services performed that have not yet been invoiced.