Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 30, 2016

Accounting Policies [Abstract]

Schedule of Change in Accounting Estimate

Changes in estimates on contracts for fiscal 2016, the 11-month period ended January 1, 2016, and fiscal 2015 were as follows:

	12 Months Ended		11 Months Ended		12 Months Ended
	December 30, 2016		January 1, 2016		January 30, 2015
	(in millions, except for per share amounts)
Net favorable impact to income (loss) from continuing operations before taxes	$	37	$	18	$	24
Impact on diluted EPS from continuing operations attributable to Leidos common stockholders	$	0.22	$	0.14	$	0.20

Schedule of Depreciation using Estimated Useful Lives

Depreciation is recognized using the methods and estimated useful lives as follows:

	Depreciation method	Estimated useful lives (in years)
Computers and other equipment	Straight-line or declining-balance	2-10
Buildings	Straight-line	Not to exceed 40
Building improvements and leasehold improvements	Straight-line	Shorter of useful life of asset or remaining lease term
Office furniture	Straight-line or declining-balance	6-9

Property, plant and equipment, net consisted of the following:

	December 30, 2016			January 1, 2016
	(in millions)
Computers and other equipment	$	172		$	161
Leasehold improvements	161			149
Buildings and improvements	104			57
Office furniture and fixtures	35			30
Land	57			15
Construction in progress	12			2
	541			414
Less accumulated depreciation and amortization	(282		)	(272		)
	$	259		$	142

Schedule of Finite-Lived Intangible Assets

Intangible assets with finite lives are being amortized over the following periods:

	Estimated useful lives (in years)
Customer relationships	8-10
Software and technology	9-15
Programs and contract intangibles	10
Backlog	1