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Net Sales | 6 Months Ended
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Jun. 28, 2020
Revenue from Contract with Customer [Abstract] |
Net Sales | Net Sales Disaggregated sales disclosures for the quarter and year-to-date ended June 28, 2020, and June 30, 2019, are included below and in Note 12, Segmental Information.
|  | Second Quarter |  |  |  |  |  |  |
|  | 2020 |  |  |  | 2019 |  |  |
| In millions | Gas Cylinders | Elektron | Total |  | Gas Cylinders | Elektron | Total |
| General industrial | $ | 10.9 |  | $ | 17.9 |  | $ | 28.8 |  |  | $ | 11.0 |  | $ | 28.5 |  | $ | 39.5 |  |
| Transportation | 18.5 |  | 8.6 |  | 27.1 |  |  | 24.1 |  | 17.2 |  | 41.3 |  |
| Defense and emergency | 15.1 |  | 11.5 |  | 26.6 |  |  | 18.7 |  | 12.2 |  | 30.9 |  |
| Healthcare | 5.9 |  | 1.1 |  | 7.0 |  |  | 4.3 |  | 0.5 |  | 4.8 |  |
|  | $ | 50.4 |  | $ | 39.1 |  | $ | 89.5 |  |  | $ | 58.1 |  | $ | 58.4 |  | $ | 116.5 |  |
|  | Year-to-date |  |  |  |  |  |  |
|  | 2020 |  |  |  | 2019 |  |  |
| In millions | Gas Cylinders | Elektron | Total |  | Gas Cylinders | Elektron | Total |
| General industrial | $ | 22.8 |  | $ | 45.6 |  | $ | 68.4 |  |  | $ | 24.1 |  | $ | 59.1 |  | $ | 83.2 |  |
| Transportation | 37.4 |  | 19.8 |  | 57.2 |  |  | 45.0 |  | 36.3 |  | 81.3 |  |
| Defense and emergency | 33.2 |  | 22.9 |  | 56.1 |  |  | 37.4 |  | 22.7 |  | 60.1 |  |
| Healthcare | 9.6 |  | 2.0 |  | 11.6 |  |  | 10.0 |  | 2.3 |  | 12.3 |  |
|  | $ | 103.0 |  | $ | 90.3 |  | $ | 193.3 |  |  | $ | 116.5 |  | $ | 120.4 |  | $ | 236.9 |  |
The Company’s performance obligations are satisfied over time as work progresses or at a point in time. Design and tooling arrangements are the only contracts for which sales are recognized over time. Sales from these sources combined accounted for less than 1% of the Company’s sales for the quarters and year-to-date ended June 28, 2020, and June 30, 2019. All consideration from contracts with customers is included in these amounts. The following table provides information about contract receivables, contract assets and contract liabilities from contracts with customers:
| In millions | June 28, 2020 |  | December 31, 2019 |
| Contract receivables | $ | 2.1 |  |  | $ | 1.7 |  |
| Contract assets | 0.1 |  |  | 1.3 |  |
| Contract liabilities | (0.7) |  |  | (0.5) |  |
Contract assets consist of $0.1 million accrued unbilled amounts relating to tooling revenue and are recognized in prepayments and accrued income in the consolidated balance sheets. Of the $1.3 million contract assets recognized as of December 31, 2019, $1.2 million was billed to customers and transferred to receivables as of June 28, 2020. Contract liabilities of $0.7 million consist of advance payments and billing above costs incurred and are recognized as other current liabilities. Significant changes in contract liabilities balances during the period are as follows:
| In millions | 2020 |
| As at January 1, | $ | (0.5) |  |
| Net (payments received) / amounts billed | (0.5) |  |
| Net (costs incurred) / revenue recognized | 0.3 |  |
| As at June 28, | $ | (0.7) |  |

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 + Details
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