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Deferred Costs and Other Contract Assets | 12 Months Ended
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Jan. 01, 2022
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 1, 2022 |  | January 2, 2021
Deferred commissions | $ | 11,878 |  |  | $ | 7,477 |
Prepaid contract allowances | 8,598 |  |  | 7,336 |
Unbilled contract receivables | 4,970 |  |  | 3,925 |
Equipment leased to customers, net | 2,647 |  |  | 1,338 |
Deferred costs and other contract assets | $ | 28,093 |  |  | $ | 20,076 |
For the years ended January 1, 2022, January 2, 2021 and December 28, 2019, $0.5 million, $0.4 million and $1.0 million, respectively, of equipment leased to customers was amortized to cost of goods sold. As of January 1, 2022 and January 2, 2021, accumulated amortization of equipment leased to customers was $0.5 million and $0.9 million, respectively.

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