Deferred Costs and Other Contract Assets (Tables)

6 Months Ended

Jun. 30, 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):



	June 30, 2018		December 30, 2017 As Adjusted
Deferred cost of goods sold	$	102,565	$	93,261
Prepaid contract incentives	5,631		6,115
Deferred commissions	5,395		5,613
Unbilled contract receivables	3,395		4,267
Deferred costs and other contract assets	$	116,986	$	109,256

For the three and six months ended June 30, 2018, $7.2 million and $14.8 million, respectively, of deferred cost of goods sold was amortized to cost of goods sold. For the three and six months ended July 1, 2017, $7.1 million and $13.9 million, respectively, of deferred costs of goods sold was amortized to cost of goods sold.

For the three and six months ended June 30, 2018, $0.4 million and $0.8 million of prepaid contract incentives was amortized as a reduction to revenue and to selling, general and administrative expenses, respectively. For the three and six months ended July 1, 2017, $0.5 million and $0.9 million of prepaid contract incentives was amortized as a reduction to revenue and to selling, general and administrative expenses, respectively.

For the three and six months ended June 30, 2018, $0.5 million and $1.1 million of deferred commissions was amortized as a reduction to revenue and to selling, general and administrative expenses, respectively. For the three and six months ended July 1, 2017, $0.6 million and $1.2 million of deferred commissions was amortized as a reduction to revenue and to selling, general and administrative expenses, respectively.