Accounts Receivable

9 Months Ended

Sep. 27, 2013

Accounts Receivable, Net [Abstract]

Accounts Receivable, Net

ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:

	September 27, 2013			December 31, 2012
In thousands
Trade receivables	$	142,805		$	117,426
U.S. Government contracts:
Billed	23,488			18,261
Costs and accrued profit – not billed	2,562			2,568
Commercial and other government contracts:
Billed	50,275			45,547
Costs and accrued profit – not billed	578			144
Less allowance for doubtful accounts	(3,485		)	(3,148		)
Accounts receivable, net	$	216,223		$	180,798

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 27, 2013		December 31, 2012
In thousands
Contract changes, negotiated settlements and claims for unanticipated contract costs	$	—	$	397
Total	$	—	$	397