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Deferred Costs and Other Contract Assets
12 Months Ended
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 allowances8,598 7,336 
Unbilled contract receivables4,970 3,925 
Equipment leased to customers, net2,647 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.