Commitments and Contingencies (Tables)

6 Months Ended

Jul. 01, 2018

Commitments and Contingencies Disclosure [Abstract]

Schedule of Changes in Warranty Obligation

Warranty Obligations

Changes in the Company’s warranty liability, which is included in Accrued liabilities in the condensed combined balance sheets, were as follows:

	Three Months Ended						Six Months Ended
	July 1, 2018			July 2, 2017			July 1, 2018				July 2, 2017
	(In thousands)
Balance at the beginning of the period	$	3,487		$	17,600		$	31,756			$	15,949
Reclassified to sales returns upon adoption of ASC 606	—			—			(28,713		)	*	—
Provision for warranty obligation made during the period	189			10,857			822				20,184
Settlements made during the period	(189		)	(10,457		)	(378		)		(18,133		)
Balance at the end of the period	$	3,487		$	18,000		$	3,487			$	18,000

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* Upon adoption of ASC 606 on January 1, 2018, warranty reserve balances totaling $28.7 million were reclassified to sales returns as these liabilities are payable to the Company’s customers and settled in cash or by credit on account. Under ASC 606, these amounts are to be accounted for as sales with right of return.