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Deferred Costs and Other Contract Assets

3 Months Ended

Mar. 29, 2025

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 millions)			March 29, 2025						December 28, 2024
Deferred commissions			$	25.0					$	25.0
Unbilled contract receivables			19.4						20.2
Prepaid contract allowances			14.4						14.5
Deferred equipment agreements, net			1.5						1.3
Deferred costs and other contract assets			$	60.3					$	61.0

For the three months ended March 29, 2025 and March 30, 2024, deferred commission amortization expense was $2.1 million and $1.8 million, respectively.

For the year ended December 30, 2023, total deferred costs and other contracts were $57.3 million.

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