Deferred Costs and Other Contract Assets

6 Months Ended

Jun. 28, 2025

Deferred Costs, Capitalized, Prepaid, and Other Assets Disclosure [Abstract]

Deferred Costs and Other Contract Assets

7. Deferred Costs and Other Contract Assets

Deferred costs and other contract assets consist of the following:


(in millions)	June 28, 2025		December 28, 2024
Deferred commissions	$	24.9	$	25.0
Unbilled contract receivables	19.6		20.2
Prepaid contract allowances	13.0		14.5

Deferred equipment agreements, net	1.8		1.3
Deferred costs and other contract assets	$	59.3	$	61.0

For the three months ended June 28, 2025 and June 29, 2024, deferred commission amortization expense was $2.1 million and $1.8 million, respectively. For the six months ended June 28, 2025 and June 29, 2024, deferred commission amortization expense was $4.2 million and $3.7 million, respectively.

For the year ended December 30, 2023, total deferred costs and other contracts were $57.3 million.