Deferred Costs and Other Contract Assets

3 Months Ended

Apr. 04, 2026

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)	April 4, 2026		January 3, 2026
Deferred commissions	$	26.1	$	26.2
Unbilled contract receivables	23.9		21.3
Prepaid contract allowances	13.9		14.3

Deferred equipment agreements, net	0.8		0.8
Deferred costs and other contract assets	$	64.7	$	62.6

For the three months ended April 4, 2026 and March 29, 2025, deferred commission amortization expense was $2.2 million and $2.1 million, respectively.

For the year ended December 28, 2024, total deferred costs and other contracts were $61.0 million.