Reclassification (Tables)

9 Months Ended

Sep. 27, 2020

Accounting Changes and Error Corrections [Abstract]

Reconciliation of Expenses Previously Disclosed

A reconciliation of the expenses as previously disclosed to the recast presentation for the quarter and nine months ended September 29, 2019, is as follows:

	As Reported for the Quarter Ended September 29, 2019		Reclassification			Recast for the Quarter Ended September 29, 2019
Operating costs
Production costs:
Wages and benefits	$	106,377	$	(106,377)	(1)(2)	$	—
Raw materials	18,531		(18,531)		(1)	—
Other production costs	53,868		(53,868)		(1)(2)	—
Total production costs	178,776		(178,776)		(1)(2)	—
Cost of revenue (excluding depreciation and amortization)	—		245,100		(1)(3)(4)	245,100
Selling, general and administrative costs	207,226		(207,226)		(3)(4)(5)	—
Sales and marketing	—		64,218		(4)(5)	64,218
Product development	—		26,669		(2)(4)(5)	26,669
General and administrative	—		50,015		(4)(5)	50,015
Depreciation and amortization	15,450		—			15,450
Total operating costs	$	401,452	$	—		$	401,452

	As Reported for the Nine Months Ended September 29, 2019		Reclassification			Recast for the Nine Months Ended September 29, 2019
Operating costs
Production costs:
Wages and benefits	$	313,244	$	(313,244)	(1)(2)	$	—
Raw materials	57,527		(57,527)		(1)	—
Other production costs	149,102		(149,102)		(1)(2)	—
Total production costs	519,873		(519,873)		(1)(2)	—
Cost of revenue (excluding depreciation and amortization)	—		729,654		(1)(3)(4)	729,654
Selling, general and administrative costs	638,820		(638,820)		(3)(4)(5)	—
Sales and marketing	—		201,327		(4)(5)	201,327
Product development	—		75,658		(2)(4)(5)	75,658
General and administrative	—		152,054		(4)(5)	152,054
Depreciation and amortization	45,548		—			45,548
Total operating costs	$	1,204,241	$	—		$	1,204,241

(1) In the first quarter of 2020, the Company discontinued the use of the production cost caption. These costs, with the exception of product engineering and product design costs, which were reclassified to product development, were reclassified to cost of revenue.

(2) Costs related to developing and enhancing new and existing product technology previously included in production costs were reclassified to product development.

(3) Distribution and fulfillment costs and subscriber and advertising servicing related costs previously included in selling, general and administrative were reclassified to cost of revenue.

(4) Incentive Compensation previously included in selling, general and administrative was reclassified to align with the related salaries in each caption.

(5) In the first quarter of 2020, the Company discontinued the use of the selling, general and administrative cost caption. These costs, with the exception of those related to distribution and fulfillment, subscriber and advertising servicing and incentive compensation related to cost of revenue, were reclassified to the new captions: sales and marketing, product development and general and administrative