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CONTRACT ASSETS AND CONTRACT LIABILITIES (Notes)
9 Months Ended
Sep. 29, 2018
Contract Assets and Contract Liabilities [Abstract]  
Contract Assets (Liabilities), Net [Text Block]
12.     CONTRACT ASSETS AND LIABILITIES
Net contract assets (liabilities) consisted of the following:
 
September 29, 2018
 
December 30, 2017
 
$ Change
 
% Change
Contract assets—current
$
1,935,262

 
$
704,863

 
$
1,230,399

 
175
 %
Contract assets—noncurrent
400,000

 

 
400,000

 
 %
Contract liabilities—current
(428,642
)
 
(1,181,712
)
 
753,070

 
(64
)%
Contract liabilities—noncurrent
(154,769
)
 
(374,171
)
 
219,402

 
(59
)%
Net contract assets (liabilities)
$
1,751,851

 
$
(851,020
)
 
$
2,602,871

 
(306
)%

The $2.6 million increase in the Company's net contract assets (liabilities) from December 30, 2017 to September 29, 2018 was primarily due to the adoption of Topic 606.
In the three and nine months ended September 29, 2018, the Company recognized revenue of less than $0.1 million and $0.2 million, respectively, related to our contract liabilities at December 31, 2017. In the three and nine months ended September 30, 2017, the Company recognized revenue of $0.1 million and $0.3 million, respectively, related to our contract liabilities at January 1, 2017.
The Company did not recognize impairment losses on our contract assets in the three and nine months ended September 29, 2018 and September 30, 2017.