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Accounts Receivable, Net
 3 Months Ended
Apr. 01, 2022
Accounts Receivable, after Allowance for Credit Loss [Abstract]  
Accounts Receivable, Net ACCOUNTS RECEIVABLE, NET
Accounts receivable, net consisted of the following:
 April 1,
2022		December 31,
2021
In thousands  
Trade receivables$24,239 $19,228 
U.S. Government contracts:
Billed13,386 14,748 
Cost and accrued profit - not billed149 167 
Commercial and other government contracts
Billed31,486 36,787 
Cost and accrued profit - not billed900 4,141 
Less allowance for doubtful accounts(1,336)(1,547)
Accounts receivable, net$68,824 $73,524 

The Company performs ongoing evaluations of its customers’ current creditworthiness, as determined by the review of their credit information, to determine if events have occurred subsequent to the recognition of revenue and the related receivable that provide evidence that such receivable will be realized in an amount less than that recognized at the time of sale. Estimates of credit losses are based on historical losses, current economic conditions, geographic considerations, and in some cases, evaluating specific customer accounts for risk of loss.

The following table summarizes the activity in the allowance for doubtful accounts in the three-month fiscal period ended April 1, 2022:
In thousands 
Balance at December 31, 2021$(1,547)
Provision(135)
Amounts written off137 
Recoveries208 
Changes in foreign currency exchange rates1 
Balance at April 1, 2022
$(1,336)

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,
2022		December 31,
2021
In thousands
Contract changes, negotiated settlements and claims for unanticipated contract costs$900 $900