Accounts Receivable

12 Months Ended

Jan. 01, 2017

Receivables [Abstract]

Accounts Receivable

Accounts Receivable

Accounts receivable (in millions):	Balance at year-end
	2016			2015
Commercial and other receivables	$	329.1		$	325.5
U.S. Government and prime contractors contract receivables:
Billed receivables	19.2			19.9
Unbilled receivables	40.6			33.9
	388.9			379.3
Allowance for doubtful accounts	(5.2		)	(6.3		)
Total accounts receivable, net	$	383.7		$	373.0

The billed contract receivables from the U.S. Government and prime contractors contain $10.6 million and $12.9 million at January 1, 2017, and January 3, 2016, respectively, due to long-term contracts. The unbilled contract receivables from the U.S. Government and prime contractors contain $36.9 million and $33.8 million at January 1, 2017, and January 3, 2016, respectively, due to long-term contracts.

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.