Accounts Receivable

9 Months Ended

Sep. 26, 2014

Accounts Receivable, Net [Abstract]

Accounts Receivable, Net

ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:

	September 26, 2014			December 31, 2013
In thousands
Trade receivables	$	159,702		$	125,092
U.S. Government contracts:
Billed	14,717			14,364
Costs and accrued profit – not billed	4,287			6,340
Commercial and other government contracts:
Billed	55,472			63,051
Costs and accrued profit – not billed	29,006			853
Less allowance for doubtful accounts	(4,149		)	(3,827		)
Accounts receivable, net	$	259,035		$	205,873

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 26, 2014		December 31, 2013
In thousands
Contract changes, negotiated settlements and claims for unanticipated contract costs	$	—	$	1,021
Total	$	—	$	1,021