Note 4 - Accounts Receivable

3 Months Ended

Mar. 30, 2013

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

4.     Accounts Receivable

The Company’s accounts receivable are comprised as follows:

	March 30, 2013			December 29, 2012
Billed	$	31,508		$	26,600
Accrued and unbilled		5,358			4,761
Work-in-progress		13,746			13,552
Allowance for doubtful accounts and sales discounts		(1,113	)		(1,207	)
Accounts receivable, net	$	49,499		$	43,706

Unbilled receivables primarily represent revenues earned whereby those services are ready to be billed as of the balance sheet ending date. Work-in-process primarily represents revenues earned under contracts which the Company contractually invoices at future dates.