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SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)
 9 Months Ended
Oct. 03, 2020
Accounting Policies [Abstract]  
Schedule of Cash and Cash Equivalents
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheets that total the amounts shown in the consolidated statements of cash flows (in thousands):
 October 3,
2020		December 31,
2019
Cash and cash equivalents$627,603 $98,386 
Restricted cash(1)
6,223 3,921 
Total cash, cash equivalents and restricted cash shown in the consolidated statements of cash flows$633,826 $102,307 
(1)Restricted cash primarily relates to escrow balances held for an outstanding earn-out agreement and working capital and other indemnification agreements.
Restrictions on Cash and Cash Equivalents
The following table provides a reconciliation of cash, cash equivalents and restricted cash reported within the consolidated balance sheets that total the amounts shown in the consolidated statements of cash flows (in thousands):
 October 3,
2020		December 31,
2019
Cash and cash equivalents$627,603 $98,386 
Restricted cash(1)
6,223 3,921 
Total cash, cash equivalents and restricted cash shown in the consolidated statements of cash flows$633,826 $102,307 
(1)Restricted cash primarily relates to escrow balances held for an outstanding earn-out agreement and working capital and other indemnification agreements.
Rollforward of Reserve for Uncollectible Accounts
The following table represents the rollforward of the reserve for uncollectible accounts for the periods indicated (in thousands):
Nine Months Ended
October 3, 2020
Ending balance, December 31, 2019$9,962 
Cumulative effect of accounting change(1)
678 
Provision for expected credit losses3,762 
Amounts charged against allowance for credit losses, net of recoveries(1,801)
Allowance for credit losses of acquired company at date of acquisition810 
Ending balance, October 3, 2020$13,411 
(1)Cumulative effect of accounting change reflects the modified retrospective effect of adopting ASU 2016-13, Financial Instruments—Credit Losses (Topic 326): Measurement of Credit Losses on Financial Instruments (See Note 2 — Accounting Pronouncements).
Disaggregation of Revenue by Segment The following table presents disaggregated revenue disclosure details of net sales by segment (in thousands):
Three Months EndedNine Months Ended
October 3,
2020		September 28,
2019		October 3,
2020		September 28,
2019
Windows Net Sales Disaggregation:
Vinyl windows(1)
$465,472 $473,202 $1,283,337 $1,334,747 
Aluminum windows(1)
22,056 18,404 61,338 56,490 
Other(1)
13,786 12,732 33,364 43,342 
Total$501,314 $504,338 $1,378,039 $1,434,579 
Siding Net Sales Disaggregation:
Vinyl siding$146,585 $148,912 $387,559 $400,220 
Metal75,477 75,933 192,567 199,265 
Injection molded20,460 17,429 49,556 47,163 
Stone20,988 32,254 61,999 70,441 
Other products & services58,388 41,271 156,509 123,512 
Total$321,898 $315,799 $848,190 $840,601 
Commercial Net Sales Disaggregation:
Metal building products$281,339 $320,028 $842,863 $914,623 
Insulated metal panels89,088 109,322 260,410 332,403 
Metal coil coating33,614 35,556 96,498 123,126 
Total$404,041 $464,906 $1,199,771 $1,370,152 
Total Net Sales:$1,227,253 $1,285,043 $3,426,000 $3,645,332 
(1)Aluminum windows and other net sales for the three months ended September 28, 2019 includes $6.5 million and $1.4 million, respectively, of net sales previously included in vinyl windows. Aluminum windows and other net sales for the nine months ended September 28, 2019 includes $16.8 million and $3.8 million, respectively, of net sales previously included in vinyl windows.