Contract Assets and Contract Liabilities (Tables)

3 Months Ended

Mar. 28, 2020

Contract with Customer, Contract Asset, Contract Liability, and Receivable [Abstract]

Costs, estimated earnings and billings on uncompleted contracts

	March 28, 2020			December 28, 2019
	(dollars in thousands)
Costs incurred on uncompleted contracts	$	21,869		$	23,846
Estimated earnings on uncompleted contracts		2,848			5,188
Earned revenues		24,717			29,034
Less: billings to date		22,580			30,610
Net costs and estimated earnings in excess of billings (billings in excess of costs) on uncompleted contracts	$	2,137		$	(1,576	)
Contract assets	$	5,774		$	3,862
Contract liabilities		(3,637	)		(5,438	)
Net contract assets	$	2,137		$	(1,576	)