Accounts Receivables

12 Months Ended

Jan. 01, 2012

Accounts Receivables [Abstract]

Accounts Receivables

Note 5.    Accounts Receivable

Accounts receivable are summarized as follows (in millions):

	Balance at year-end
	2011			2010
U.S. Government and prime contractors contract receivables:
Billed receivables	$	24.0		$	21.6
Unbilled receivables		26.9			33.1
Commercial and other receivables		222.9			203.0
		273.8			257.7
Reserve for doubtful accounts		(3.8	)		(2.9	)
Total accounts receivable, net	$	270.0		$	254.8

The billed contract receivables from the U.S. Government and prime contractors contain $18.3 million and $17.6 million at January 1, 2012 and January 2, 2011, respectively, due to long-term contracts. The unbilled contract receivables from the U.S. Government and prime contractors contain $19.6 million and $26.4 million at January 1, 2012 and January 2, 2011, 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.