Accounts Receivable, Net

6 Months Ended

Jun. 29, 2018

Accounts Receivable, Net [Abstract]

Accounts Receivable, Net

ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consists of the following:

	June 29, 2018			December 31, 2017
In thousands
Trade receivables	$	165,835		$	152,078
U.S. Government contracts:
Billed	19,355			26,093
Cost and accrued profit - not billed	1,230			862
Commercial and other government contracts
Billed	67,025			107,962
Cost and accrued profit - not billed	911			30,590
Less allowance for doubtful accounts	(4,063		)	(4,134		)
Accounts receivable, net	$	250,293		$	313,451

The decrease in commercial and other government contracts cost and accrued profit - not billed was primarily attributable to the adoption of ASC 606.

5. ACCOUNTS RECEIVABLE, NET (CONTINUED)

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

	June 29, 2018		December 31, 2017
In thousands
Contract changes, negotiated settlements and claims for unanticipated contract costs	$	900	$	900