Accounts Receivable (Tables)

9 Months Ended

Sep. 26, 2014

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 due to contract changes, negotiated settlements and claims for unanticipated cost

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