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REVENUE RECOGNITION (Tables) | 3 Months Ended
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Mar. 27, 2021
REVENUE RECOGNITION |
Schedule of Disaggregation of revenue | The following table presents our net sales disaggregated by revenue source (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | March 27, |  | March 28, |  | ​
​ | ​ | 2021 | ​ | 2020 | ​ | % Change
FOB Shipping Point Revenue | ​ | $ | 1,797,399 | ​ | $ | 999,262 |  | 79.9%
Construction Contract Revenue | ​ |  | 27,605 | ​ | ​ | 32,800 |  | (15.8)%
Total Net Sales | ​ | $ | 1,825,004 | ​ | $ | 1,032,062 |  | 76.8%
Schedule of percentage-of-completion balances | The following table presents the balances of over time accounting accounts which are included in “Other current assets” and “Accrued liabilities: Other”, respectively (in thousands):
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | March 27, | ​ | December 26, | ​ | March 28, | ​
​ |  | 2021 |  | 2020 |  | 2020 |
Cost and Earnings in Excess of Billings | ​ | $ | 3,408 |  | $ | 4,169 |  | $ | 5,744 |
Billings in Excess of Cost and Earnings | ​ |  | 9,396 | ​ |  | 11,530 |  |  | 9,920 | ​

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- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130545-203045 + Details
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