Accounts Receivable

3 Months Ended

Apr. 01, 2016

ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:



	April 1, 2016			December 31, 2015
In thousands
Trade receivables	$	156,480		$	144,616
U.S. Government contracts:
Billed	16,655			20,289
Costs and accrued profit – not billed	2,341			4,248
Commercial and other government contracts:
Billed	72,111			68,066
Costs and accrued profit – not billed	7,496			3,872
Less allowance for doubtful accounts	(2,866		)	(2,989		)
Accounts receivable, net	$	252,217		$	238,102

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



	April 1, 2016		December 31, 2015
In thousands
Contract changes, negotiated settlements and claims for unanticipated contract costs	$	900	$	900