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Deferred Costs and Other Contract Assets | 9 Months Ended
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Sep. 27, 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) | September 27, 2025 |  | December 28, 2024
Deferred commissions | $ | 24.5 |  |  | $ | 25.0 |
Unbilled contract receivables | 19.8 |  |  | 20.2 |
Prepaid contract allowances | 12.4 |  |  | 14.5 |
Deferred equipment agreements, net | 1.8 |  |  | 1.3 |
Deferred costs and other contract assets | $ | 58.5 |  |  | $ | 61.0 |
For the three months ended September 27, 2025 and September 28, 2024, deferred commission amortization expense was $2.1 million and $1.9 million, respectively. For the nine months ended September 27, 2025 and September 28, 2024, deferred commission amortization expense was $6.3 million and $5.6 million, respectively. For the year ended December 30, 2023, total deferred costs and other contracts were $57.3 million.

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