Contract Assets and Contract Liabilities (Tables)

9 Months Ended

Sep. 26, 2020

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

Costs, estimated earnings and billings on uncompleted contracts

	September 26, 2020			December 28, 2019
	(dollars in thousands)
Costs incurred on uncompleted contracts	$	33,565		$	23,846
Estimated earnings on uncompleted contracts		3,467			5,188
Earned revenues		37,032			29,034
Less: billings to date		36,709			30,610
Net costs and estimated earnings in excess of billings (billings in excess of costs) on uncompleted contracts	$	323		$	(1,576	)
Contract assets	$	3,055		$	3,862
Contract liabilities		(2,732	)		(5,438	)
Net contract assets	$	323		$	(1,576	)