Deferred Costs and Other Contract Assets

3 Months Ended

Mar. 31, 2018

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Deferred Costs and Other Contract Assets

Deferred costs and other contract assets consist of the following (in thousands):



	March 31, 2018		December 30, 2017
Deferred cost of goods sold	$	99,857	$	93,261
Prepaid contract incentives	6,033		6,115
Deferred commissions	5,207		5,613
Unbilled contract receivables	3,861		4,267
Deferred costs and other contract assets	$	114,958	$	109,256

For the each of the three months ended March 31, 2018 and April 1, 2017, $0.4 million of prepaid contract incentives and $0.6 million of deferred commissions was amortized as a reduction to revenue and to selling, general and administrative expenses, respectively. For the three months ended March 31, 2018 and April 1, 2017, $7.3 million and $7.9 million, respectively, of deferred costs of goods sold was amortized to cost of goods sold.