Accounts Receivable

12 Months Ended

Dec. 30, 2012

Receivables [Abstract]

Accounts Receivable

Accounts Receivable

Accounts receivable are summarized as follows (in millions):

	Balance at year-end
	2012			2011
U.S. Government and prime contractors contract receivables:
Billed receivables	$	26.0		$	24.0
Unbilled receivables	28.2			26.9
Commercial and other receivables	300.9			222.9
	355.1			273.8
Reserve for doubtful accounts	(4.8		)	(3.8		)
Total accounts receivable, net	$	350.3		$	270.0

The billed contract receivables from the U.S. Government and prime contractors contain $21.0 million and $18.3 million at December 30, 2012 and January 1, 2012, respectively, due to long-term contracts. The unbilled contract receivables from the U.S. Government and prime contractors contain $23.6 million and $19.6 million at December 30, 2012 and January 1, 2012, respectively.

Unbilled contract receivables represent accumulated costs and profits earned but not yet billed to customers. The Company believes that substantially all such amounts will be billed and collected within one year.