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Deferred Costs and Other Contract Assets | 12 Months Ended
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Jan. 02, 2021
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):
| January 2, 2021 |  | December 28, 2019
Deferred commissions | $ | 7,477 |  |  | $ | 5,260 |
Prepaid contract allowances | 7,336 |  |  | 8,098 |
Unbilled contract receivables | 3,925 |  |  | 2,482 |
Equipment leased to customers, net(1) | 1,338 |  |  | 374 |
Deferred costs and other contract assets | $ | 20,076 |  |  | $ | 16,214 |
______________ (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 January 2, 2021, December 28, 2019, and December 29, 2018, $0.4 million, $1.0 million and $30.0 million, respectively, of equipment leased to customers was amortized to cost of goods sold. As of January 2, 2021 and December 28, 2019, accumulated amortization of equipment leased to customers was $0.9 million and $0.7 million, respectively.

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