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Deferred Costs and Other Contract Assets | 9 Months Ended
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Sep. 28, 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):
| September 28, 2019 |  | December 29, 2018
Prepaid contract allowances | $ | 5,872 |  |  | $ | 7,036 |
Deferred commissions | 5,121 |  |  | 5,085 |
Unbilled contract receivables | 2,396 |  |  | 5,567 |
Equipment leased to customers, net(1) | 431 |  |  | 108,417 |
Total deferred costs and other contract assets | $ | 13,820 |  |  | $ | 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 September 28, 2019 and September 29, 2018, $0.2 million and $7.4 million, respectively, of equipment leased to customers was amortized to cost of goods sold. For the nine months ended September 28, 2019 and September 29, 2018, $0.8 million and $22.2 million, respectively, of equipment leased to customers was amortized to cost of goods sold. As of September 28, 2019 and December 29, 2018, accumulated amortization of equipment leased to customers was $1.1 million and $103.1 million, respectively. For the three months ended September 28, 2019 and September 29, 2018, $0.6 million and $0.5 million, respectively, of prepaid contract allowances were amortized as a reduction to revenue. For the nine months ended September 28, 2019 and September 29, 2018, $1.8 million and $1.3 million, respectively, of prepaid contract allowances were amortized as a reduction to revenue. For each of the three months ended September 28, 2019 and September 29, 2018, $0.5 million of deferred commissions were amortized to selling, general and administrative expenses. For the nine months ended September 28, 2019 and September 29, 2018, $1.5 million and $1.6 million, respectively, of deferred commissions were amortized to selling, general and administrative expenses.

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