XML 24 R11.htm IDEA: XBRL DOCUMENT
v3.22.4

Contract Assets and Liabilities | 12 Months Ended
--- | ---
Dec. 31, 2022
Contract Assets And Liabilities |
Contract Assets and Liabilities | 4. Contract Assets and Liabilities Net contract assets (liabilities) consisted of the following: Schedule of Contract with Customer, Asset and Liability
|  | December 31, 2022 |  |  | December 25, 2021 |  |  | $ Change |  |  | % Change |
Contract assets and unbilled receivables |  | $ | 4,068,364 |  |  | $ | 2,299,392 |  |  | $ | 1,768,972 |  |  |  | 77 | %
Contract liabilities and billings in excess of revenue earned |  |  | (930,500 | ) |  |  | (4,063,031 | ) |  |  | 3,132,531 |  |  |  | (77 | )%
Noncurrent contract liabilities |  |  | (6,190 | ) |  |  | (20,664 | ) |  |  | 14,474 |  |  |  | (70 | )%
Net contract assets |  | $ | 3,131,674 |  |  | $ | (1,784,303 | ) |  | $ | 4,915,977 |  |  |  | (276 | )%
The $4.9 million increase in the Company’s net contract assets from December 25, 2021 to December 31, 2022 was primarily due to changes in its fixed-price contracts with the U.S. Government that resulted in billings in excess of revenue recognized and product revenue recognized over time for defense programs. The Company recognized revenue of approximately $3.7 million, $1.5 million, and $0.6 million related to our contract liabilities during the years ended December 31, 2022, December 25, 2021, and December 26, 2020, respectively. The Company did not recognize impairment losses on our contract assets during the years ended December 31, 2022, December 25, 2021, and December 26, 2020. NOTES TO CONSOLIDATED FINANCIAL STATEMENTS (CONTINUED)

X
- Definition Contract Assets Liabilities Net [Text Block]. + References No definition available. + Details
Name: | KOPN_ContractAssetsLiabilitiesNetTextBlock
Namespace Prefix: | KOPN_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | KOPN_DisclosureContractAssetsAndLiabilitiesAbstract
Namespace Prefix: | KOPN_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration