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Deferred Costs (Tables) - Vencore Holding Corp. and KGS Holding Corp.
 3 Months Ended
Mar. 30, 2018
Schedule of Deferred Costs, Capitalized, Prepaid, And Other Assets [Line Items]  
Schedule of Changes in Deferred Direct and Indirect Costs
Changes in the asset are as follows (in thousands):
Balance at December 31, 2014
$
11,159

Add: Severance and related costs
4,614

Add: Write‑off of a building(a)
4,208

Add: Professional and other fees
2,399

Less: Costs released to contracts
(2,854
)
Balance at December 31, 2015
$
19,526

Add: Severance and related costs
1,187

Add: Professional and other fees
175

Less: Costs released to contracts
(6,493
)
Balance at December 31, 2016
$
14,395

Add: Severance and related costs
167

Less: Costs released to contracts
(5,143
)
Balance at December 31, 2017
$
9,419

Add: Severance and related costs
16

Less: Costs released to contracts
(1,194
)
Balance at March 30, 2018 (unaudited)
$
8,241

(a)    Represents the write‑off of a building that was captured in deferred contract costs.
Changes in Restructuring Related Liability
Changes in the asset are as follows (in thousands):
Balance at December 31, 2014
$
9,939

Add: Production costs
6,853

Less: Costs released to contracts
(646
)
Balance at December 31, 2015
16,146

Add: Production costs
6,619

Less: Costs released to contracts
(6,181
)
Balance at December 31, 2016
16,584

Add: Production costs
23,214

Less: Costs released to contracts
(20,309
)
Balance at December 31, 2017
19,489

Add: Production costs
7,716

Less: Costs released to contracts
(6,372
)
Balance at March 30, 2018 (unaudited)
$
20,833

Changes in the related liability are as follows (in thousands):
 
Severance and
Related Costs
Professional
and Other Fees
Total
Balance as of December 31, 2014
$
3,250

$
47

$
3,297

Additions
4,614

2,399

7,013

Cash payments
(7,298
)
(2,432
)
(9,730
)
Balance as of December 31, 2015
566

14

580

Additions
1,187

175

1,362

Cash payments
(1,753
)
(189
)
(1,942
)
Balance as of December 31, 2016
—

—

—

Additions
167

—

167

Cash payments
(167
)
—

(167
)
Balance as of December 31, 2017
—

—

—

Additions
16

—

16

Cash payments
(16
)
—

(16
)
Balance as of March 30, 2018 (unaudited)
$
—

$
—

$
—
Model for Calculating Deferred Direct Costs
Keypoint’s model for calculating deferred direct costs is as follows:
Total cost of production (for any period)
= Cost per SU X
Number of SU’s on partially completed cases (in any period)
= Deferred Direct Cost
Total # of SU’s produced (in that period)
where SU represents the Source Unit, Keypoint’s measurement of the amount of work.