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Deferred Costs and Other Contract Assets | 6 Months Ended
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Jun. 29, 2019
Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract] |
Deferred Costs and Other Contract Assets | 7. Deferred Costs and Other Contract Assets Deferred costs and other contract assets consist of the following (in thousands):
| June 29, 2019 |  | December 29, 2018
Prepaid contract incentives | $ | 5,862 |  |  | $ | 7,036 |
Deferred commissions | 5,136 |  |  | 5,085 |
Unbilled contract receivables | 2,358 |  |  | 5,567 |
Equipment leased to customers, net(1) | 642 |  |  | 108,417 |
Total deferred costs and other contract assets | $ | 13,998 |  |  | $ | 126,105 |
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(1) | Formerly titled “Deferred cost of goods sold”. In connection with its adoption of ASC 842 on December 30, 2018, the Company recorded a reduction to equipment leased to customers, net, of $103.5 million as a result of the reclassification of certain embedded leases within the Company’s deferred equipment agreements with its customers from operating to sales-type leases. See “Recently Adopted Accounting Pronouncements” to these condensed consolidated financial statements for additional information related to the Company’s adoption of ASC 842.
For the three months ended June 29, 2019 and June 30, 2018, $0.4 million and $7.2 million, respectively, of equipment leased to customers was amortized to cost of goods sold. For the six months ended June 29, 2019 and June 30, 2018, $0.6 million and $14.8 million, respectively, of equipment leased to customers was amortized to cost of goods sold. As of June 29, 2019 and December 29, 2018, accumulated amortization of equipment leased to customers was $0.9 million and $103.1 million, respectively. For each of the three months ended June 29, 2019 and June 30, 2018, $0.4 million of prepaid contract incentives was amortized as a reduction to revenue. For the six months ended June 29, 2019 and June 30, 2018, $0.9 million and $0.8 million, respectively, of prepaid contract incentives was amortized as a reduction to revenue. For each of the three months ended June 29, 2019 and June 30, 2018, $0.5 million of deferred commissions was amortized to selling, general and administrative expenses. For the six months ended June 29, 2019 and June 30, 2018, $1.0 million and $1.1 million, respectively, of deferred commissions was amortized to selling, general and administrative expenses.

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