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Deferred Costs and Other Contract Assets Deferred Costs and Other Contract Assets | 12 Months Ended
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Dec. 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):
| December 28, 2019 |  | December 29, 2018
Prepaid contract allowances | $ | 8,098 |  |  | $ | 7,036 |
Deferred commissions | 5,260 |  |  | 5,085 |
Unbilled contract receivables | 2,482 |  |  | 2,368 |
Equipment leased to customers, net(1) | 374 |  |  | 108,417 |
Deferred costs and other contract assets | $ | 16,214 |  |  | $ | 122,906 |
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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” under Note 2 to these consolidated financial statements for additional information related to the Company’s adoption of ASC 842.
For the years ended December 28, 2019, December 29, 2018 and December 30, 2017, $1.0 million, $30.0 million and $27.5 million, respectively, of equipment leased to customers was amortized to cost of goods sold. As of December 28, 2019 and December 29, 2018, accumulated amortization of equipment leased to customers was $0.7 million and $103.1 million, respectively.

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