DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

12 Months Ended

Dec. 30, 2023

DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

NOTE 3 – DETAIL OF CERTAIN BALANCE SHEET ACCOUNTS

The components of trade receivables, net as of December 30, 2023 and December 31, 2022, are as follows (amounts in thousands):

	2023			2022
Amounts billed	$	10,106		$	9,061
Amounts unbilled		662			619
Retainage		—			93
Less: Allowance for credit losses		(4,336	)		(2,129	)
Trade receivables, net	$	6,432		$	7,644

Trade receivables, net as of December 25, 2021 was $7.7 million.

The components of prepaid expense and other current assets are as follows as of December 30, 2023 and December 31, 2022 (amounts in thousands):

	2023		2022
Prepaid expenses	$	793	$	1,397
Other receivables – employee		—		19
Other receivable		94		35
Inventory		105		129
Prepaid expenses and other current assets	$	992	$	1,580

The components of other current liabilities are as follows as of December 30, 2023 and December 31, 2022 (amounts in thousands):

	2023		2022
Accrual for known contingencies	$	—	$	17
Customer prepayments		177		17
Warranty reserve		171		511
Gross receipts tax payable		3		—
Property tax payable		47		—
State income taxes payable		83		30
Unearned revenue		50		50
Insurance payable		446		509
Other current liabilities	$	977	$	1,134

Our accrual for known contingencies includes litigation accruals, if any. See “Note 16 – Commitments and Contingencies” for further information.