Accounts Receivable

9 Months Ended

Sep. 28, 2012

Accounts Receivable, Net [Abstract]

Accounts Receivable, Net

ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:

	September 28, 2012			December 31, 2011
In thousands
Trade receivables	$	147,224		$	123,081
U.S. Government contracts:
Billed	23,227			18,726
Costs and accrued profit – not billed	1,408			2,494
Commercial and other government contracts:
Billed	41,259			48,023
Costs and accrued profit – not billed	143			1,051
Less allowance for doubtful accounts	(2,773		)	(3,294		)
Accounts receivable, net	$	210,488		$	190,081

Accounts receivable, net includes amounts for matters such as contract changes, negotiated settlements and claims for unanticipated contract costs. These amounts are as follows:

	September 28, 2012		December 31, 2011
In thousands
Contract changes, negotiated settlements and claims for unanticipated contract costs	$	397	$	119
Total	$	397	$	119