Detail of Certain Balance Sheet Accounts

12 Months Ended

Dec. 31, 2016

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Detail of Certain Balance Sheet Accounts

NOTE 3 - DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

The components of trade receivables, net as of December 31, 2016 and December 26, 2015, are as follows (amounts in thousands):

	2016			2015
Amounts billed	$	6,699		$	12,214
Amounts unbilled		2,729			6,175
Retainage		1,449			6,858
Less: Allowance for uncollectible accounts		(422	)		(1,150	)
Trade receivables, net	$	10,455		$	24,097

The components of short-term and long-term notes receivable as of December 31, 2016 and December 26, 2015, are as follows (amounts in thousands):

	2016			2015
Aspen	$	—		$	514
Increased Performance		116			151
Reserve for uncollectible accounts		—			(514	)
Total notes receivable		116			151
Less current portion		(116	)		(151	)
Notes Receivable, net of current portion	$	—		$	—

The Increased Performance note receivable was a trade receivable converted to a note during 2015, bearing interest at 0% per annum and payable in installments through its maturity on October 1, 2016. During 2016, Increased Performance made minimal payments on this note and the Company continues to pursue its collection.

The Aspen note bears interest at 6% per annum, was due and payable in September 2011, and was fully reserved in 2015. During 2016, the Company settled the Aspen note for $0.1 million and wrote-off the remaining balance against the reserve resulting in no impact on 2016 earnings.

The components of other current liabilities are as follows as of December 31, 2016 and December 26, 2015 (amounts in thousands):

	2016		2015
Accrual for known contingencies	$	747	$	781
Customer prepayments		150		91
Deferred rent		140		263
Current portion of capital leases		229		287
Federal and state income taxes payable		—		264
Accrued interest and other		4		4
Other current liabilities	$	1,270	$	1,690

Our reserve for known contingencies includes litigation accruals and related legal fees, if any. See “Note 14 – Commitments and Contingencies” for further information.