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Revenue Recognition (Tables) | 9 Months Ended
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Sep. 26, 2021
Revenue from Contract with Customer [Abstract] |
Schedule of net contract assets (liabilities) | Net contract assets and liabilities are as follows (in millions):
| September 26, 2021 |  | December 27, 2020 |  | Net Change
Contract assets | $ | 189.3 |  |  | $ | 177.0 |  |  | $ | 12.3 |
Contract liabilities | $ | 57.7 |  |  | $ | 34.0 |  |  | $ | 23.7 |
Net contract assets | $ | 131.6 |  |  | $ | 143.0 |  |  | $ | (11.4) |
Schedule of disaggregation of revenue | The following series of tables presents the Company’s revenue disaggregated by several categories. For the majority of contracts, revenue is recognized over time as work is performed on the contract. Revenue by contract type was as follows (in millions):
| Three Months Ended |  | Nine Months Ended
| September 26, 2021 |  | September 27, 2020 |  | September 26, 2021 |  | September 27, 2020
Kratos Government Solutions |  |  |  |  |  |  |
Fixed price | $ | 109.8 |  |  | $ | 113.3 |  |  | $ | 316.4 |  |  | $ | 315.9 |
Cost plus fee | 19.6 |  |  | 27.7 |  |  | 76.2 |  |  | 62.9 |
Time and materials | 9.9 |  |  | 7.5 |  |  | 29.8 |  |  | 25.0 |
Total Kratos Government Solutions | 139.3 |  |  | 148.5 |  |  | 422.4 |  |  | 403.8 |
Unmanned Systems |  |  |  |  |  |  |
Fixed price | 41.2 |  |  | 39.6 |  |  | 114.8 |  |  | 95.5 |
Cost plus fee | 19.6 |  |  | 12.9 |  |  | 60.9 |  |  | 39.8 |
Time and materials | 0.5 |  |  | 1.0 |  |  | 1.8 |  |  | 2.2 |
Total Unmanned Systems | 61.3 |  |  | 53.5 |  |  | 177.5 |  |  | 137.5 |
Total Revenues | $ | 200.6 |  |  | $ | 202.0 |  |  | $ | 599.9 |  |  | $ | 541.3 |
Revenue by customer was as follows (in millions):
| Three Months Ended |  | Nine Months Ended
| September 26, 2021 |  | September 27, 2020 |  | September 26, 2021 |  | September 27, 2020
Kratos Government Solutions |  |  |  |  |  |  |
U.S. Government (1) | $ | 86.4 |  |  | $ | 98.7 |  |  | $ | 270.8 |  |  | $ | 273.4 |
International (2) | 34.9 |  |  | 34.5 |  |  | 102.4 |  |  | 87.4 |
U.S. Commercial and other customers | 18.0 |  |  | 15.3 |  |  | 49.2 |  |  | 43.0 |
Total Kratos Government Solutions | 139.3 |  |  | 148.5 |  |  | 422.4 |  |  | 403.8 |
Unmanned Systems |  |  |  |  |  |  |
U.S. Government (1) | 57.3 |  |  | 46.6 |  |  | 161.3 |  |  | 125.4 |
International (2) | 3.6 |  |  | 6.5 |  |  | 15.4 |  |  | 11.4 |
U.S. Commercial and other customers | 0.4 |  |  | 0.4 |  |  | 0.8 |  |  | 0.7 |
Total Unmanned Systems | 61.3 |  |  | 53.5 |  |  | 177.5 |  |  | 137.5 |
Total Revenues | $ | 200.6 |  |  | $ | 202.0 |  |  | $ | 599.9 |  |  | $ | 541.3 |
(1) Sales to the U.S. Government include sales from contracts for which the Company is the prime contractor, as well as those for which the Company is a subcontractor and the ultimate customer is the U.S. Government. Each of the Company’s segments derives substantial revenue from the U.S. Government. These sales include foreign military sales contracted through the U.S. Government. (2) International sales include sales from contracts for which the Company is the prime contractor, as well as those for which the Company is a subcontractor and the ultimate customer is an international customer. These sales include direct sales with governments outside the U.S. and commercial sales with customers outside the U.S.

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130551-203045 + Details
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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=123351226&loc=SL49130545-203045 + Details
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