REVENUE RECOGNITION (Tables)

9 Months Ended

Sep. 29, 2012

REVENUE RECOGNITION

Balances of percentage-of-completion accounts which are included in Other current assets and Accrued liabilities Other

The following table presents the balances of percentage-of-completion accounts which are included in "Other current assets" and "Accrued liabilities: Other", respectively (in thousands):

	September 29, 2012		December 31, 2011		September 24, 2011
Cost and Earnings in Excess of Billings	$	5,971	$	3,670	$	6,151
Billings in Excess of Cost and Earnings		3,232		2,668		3,592