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Pre-Production Costs Related to Long-Term Supply Agreements | 9 Months Ended
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Oct. 03, 2020
Deferred Costs Capitalized Prepaid And Other Assets Disclosure [Abstract] |
Pre-Production Costs Related to Long-Term Supply Agreements | (5) Pre-Production Costs Related to Long-Term Supply Agreements The Company incurs pre-production engineering and development ("E&D") and tooling costs related to the products produced for its customers under long-term supply agreements. The Company expenses all pre-production E&D costs for which reimbursement is not contractually guaranteed by the customer. In addition, the Company expenses all pre-production tooling costs related to customer-owned tools for which reimbursement is not contractually guaranteed by the customer or for which the Company does not have a non-cancelable right to use the tooling. During the first nine months of 2020 and 2019, the Company capitalized $111.1 million and $174.8 million, respectively, of pre-production E&D costs for which reimbursement is contractually guaranteed by the customer. During the first nine months of 2020 and 2019, the Company also capitalized $130.2 million and $126.7 million, respectively, of pre-production tooling costs related to customer-owned tools for which reimbursement is contractually guaranteed by the customer or for which the Company has a non-cancelable right to use the tooling. These amounts are included in other current and long-term assets in the accompanying condensed consolidated balance sheets. During the first nine months of 2020 and 2019, the Company collected $184.5 million and $243.5 million, respectively, of cash related to E&D and tooling costs. The classification of recoverable customer E&D and tooling costs related to long-term supply agreements is shown below (in millions):
|  | October 3, 2020 |  |  | December 31, 2019 |
Current |  | $ | 203.2 |  |  | $ | 157.2 |
Long-term |  |  | 135.6 |  |  |  | 113.8 |
Recoverable customer E&D and tooling |  | $ | 338.8 |  |  | $ | 271.0 |

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