Note 4 - Accounts Receivable

12 Months Ended

Dec. 31, 2016

Notes to Financial Statements

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

4.

     ACCOUNTS RECEIVABLE

The Company’s accounts receivable are comprised as follows:

	December 31, 2016			January 2, 2016
Billed	$	34,463		$	40,117
Accrued and unbilled		6,894			4,939
Work-in-progress		5,215			7,322
Allowance for sales discounts and doubtful accounts		(1,402	)		(1,432	)
Accounts receivable, net	$	45,170		$	50,946

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