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Deferred Costs and Other Contract Assets

9 Months Ended

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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