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Accounts Receivable (Tables)

6 Months Ended

Jul. 03, 2021

Receivables [Abstract]

Schedule of Accounts, Notes, Loans and Financing Receivable [Text Block]

Accounts receivable, net, consists of the following:

						July 3, 2021						December 31, 2020
Accounts receivable						$	8,928,335					$	9,298,135
Allowances for doubtful accounts						(81,620)						(92,792)
Accounts receivable, net						$	8,846,715					$	9,205,343

Accounts Receivable, Allowance for Credit Loss

Changes in the allowance for doubtful accounts consists of the following:

						Six Months Ended
						July 3, 2021						June 27, 2020
Balance at beginning of period						$	92,792					$	69,433
Effect of adoption of ASU No. 2016-13						—						47,011
Charged to income						1,544						19,475
Translation Adjustments						(536)						(1,817)
Writeoffs						(12,180)						(35,210)
Balance at end of period						$	81,620					$	98,892

Transfer of Financial Assets Accounted for as Sales

Other amounts related to the EMEA asset securitization program consist of the following:

						July 3, 2021						December 31, 2020
Receivables sold to unaffiliated financial institutions that were uncollected						$	400,684					$	397,914
Collateralized accounts receivable held by Arrow EMEA funding Corp B.V.						655,451						551,843

X

- Definition

Tabular disclosure of allowance for credit loss on accounts receivable.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 326
-SubTopic 20
-Section 50
-Paragraph 13
-URI http://asc.fasb.org/extlink&oid=121599337&loc=SL82919249-210447

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X

- References

No definition available.

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X

- Definition

Tabular disclosure of the various types of trade accounts and notes receivable and for each the gross carrying value, allowance, and net carrying value as of the balance sheet date. Presentation is categorized by current, noncurrent and unclassified receivables.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.3,4)
-URI http://asc.fasb.org/extlink&oid=120391452&loc=d3e13212-122682

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X

- Definition

Tabular disclosure of derecognized financial assets from transactions which comprise an initial transfer and an agreement entered into in contemplation of the initial transfer resulting in retention of substantially all of the exposure to the economic return throughout the term of the transaction.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 860
-SubTopic 20
-Section 50
-Paragraph 4D
-URI http://asc.fasb.org/extlink&oid=121570589&loc=SL51823488-111719

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