Accounts Receivable, Net

6 Months Ended

Jul. 01, 2016

ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:



	July 1, 2016			December 31, 2015
In thousands
Trade receivables	$	152,950		$	144,616
U.S. Government contracts:
Billed	24,455			20,289
Costs and accrued profit – not billed	1,198			4,248
Commercial and other government contracts:
Billed	82,173			68,066
Costs and accrued profit – not billed	10,345			3,872
Less allowance for doubtful accounts	(3,447		)	(2,989		)
Accounts receivable, net	$	267,674		$	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:



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