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Organization and Summary of Significant Accounting Policies (Tables)
 12 Months Ended
Dec. 27, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Schedule of Net Contract Assets (Liabilities)
Net contract assets and liabilities are as follows (in millions):
December 27, 2020December 29, 2019Net Change
Contract assets$177.0 $179.4 $(2.4)
Contract liabilities$34.0 $34.3 $(0.3)
Net contract assets$143.0 $145.1 $(2.1)
Schedule of Disaggregation of Revenue The following series of tables presents the Company’s revenue disaggregated by several categories. For the majority of contracts, revenue is recognized over time as work is performed on the contract. Revenue by contract type was as follows (in millions):
Year Ended December 27, 2020Year Ended December 29, 2019
Kratos Government Solutions
 Fixed price$437.6 $469.4 
 Cost plus fee89.1 54.3 
 Time and materials34.0 32.4 
   Total Kratos Government Solutions560.7 556.1 
Unmanned Systems
 Fixed price126.9 126.2 
 Cost plus fee57.1 33.8 
 Time and materials3.0 1.4 
   Total Unmanned Systems187.0 161.4 
Total Revenues$747.7 $717.5 
Revenue by customer was as follows (in millions):
Year Ended December 27, 2020Year Ended December 29, 2019
Kratos Government Solutions
 U.S. Government (1)
$375.9 $368.6 
 International (2)
123.8 111.4 
 U.S. Commercial and other customers61.0 76.1 
   Total Kratos Government Solutions560.7 556.1 
Unmanned Systems
 U.S. Government (1)
170.5 138.8 
 International (2)
15.7 21.1 
 U.S. Commercial and other customers0.8 1.5 
   Total Unmanned Systems187.0 161.4 
Total Revenues$747.7 $717.5 

(1) Sales to the U.S. Government include sales from contracts for which the Company is the prime contractor, as well as those for which the Company is a subcontractor and the ultimate customer is the U.S. Government. Each of the Company’s segments derives substantial revenue from the U.S. Government. These sales include foreign military sales contracted through the U.S. Government.

(2) International sales include sales from contracts for which the Company is the prime contractor, as well as those for which the Company is a subcontractor and the ultimate customer is an international customer. These sales include direct sales with governments outside the U.S. and commercial sales with customers outside the U.S.
Schedule of Employee Service Share-based Compensation, Allocation of Recognized Period Costs
The following table shows the amounts recognized in the consolidated financial statements for stock-based compensation expense related to stock options, stock awards and stock offered under the Company’s employee stock purchase plan (in millions).

Year ended December 27, 2020Year ended December 29, 2019Year ended December 30, 2018
Selling, general and administrative expenses$21.0 $11.0 $7.2 
Total cost of employee stock-based compensation included in operating income from continuing operations$21.0 $11.0 $7.2 
Schedule of Valuation and Qualifying Accounts Disclosure
The following table outlines the balance of the Company’s allowance for doubtful accounts for 2020, 2019 and 2018. The table identifies the additional provisions each year as well as the write-offs that utilized the allowance (in millions).

Allowance for Doubtful AccountsBalance at Beginning of YearProvisionsWrite-offs/RecoveriesBalance at End of Year
Year ended December 30, 2018$0.5 $1.8 $— $2.3 
Year ended December 29, 2019$2.3 $(0.2)$(0.2)$1.9 
Year ended December 27, 2020$1.9 $— $(0.1)$1.8 
Property, Plant and Equipment
Assets are depreciated predominately using the straight-line method, with the following lives:
Years
Buildings and improvements
15 – 39
Machinery and equipment
3 – 20
Computer equipment and software
1 – 10
Vehicles, furniture, and office equipment
5
Leasehold improvementsShorter of useful life or length of lease
Property, plant and equipment, net (in millions)
December 27, 2020December 29, 2019
Finance lease right of use assets$40.6 $39.6 
Land and buildings$19.1 $12.2 
Computer equipment and software37.0 32.7 
Machinery and equipment105.3 78.7 
Furniture and office equipment7.9 7.1 
Leasehold improvements15.0 12.3 
Construction in progress18.2 16.0 
Property and equipment243.1 198.6 
Accumulated depreciation and amortization(99.3)(81.7)
Total property and equipment, net$143.8 $116.9 
Schedule of Interest Expense, Net
Interest expense, net is summarized in the following table (in millions):

Year ended December 27, 2020Year ended December 29, 2019Year ended December 30, 2018
Interest expense incurred primarily on the Senior Secured Notes
$(23.6)$(23.5)$(21.6)
Miscellaneous interest income0.8 1.9 0.8 
Interest expense, net$(22.8)$(21.6)$(20.8)