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Accounts Receivable and Contract Assets, Net
12 Months Ended
Jan. 01, 2021
Receivables Net Current [Abstract]  
Accounts Receivable and Contract Assets, Net

3. Accounts Receivable and Contract Assets, Net

 

Accounts receivable and contract assets, net, consists of the following (in thousands):

 

 

 

January 1,

 

 

December 27,

 

 

 

2021

 

 

2019

 

Accounts receivable

 

$

23,898

 

 

$

35,884

 

Contract assets

 

 

9,485

 

 

 

14,637

 

Allowance for doubtful accounts

 

 

(605

)

 

 

(743

)

 

 

$

32,778

 

 

$

49,778

 

 

Accounts receivable as of January 1, 2021 and December 27, 2019, is net of uncollected advanced billings. Contract assets as of January 1, 2021 and December 27, 2019 includes recognized recoverable costs and accrued profits on contracts for which billings had not been presented to clients.