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RESEARCH AND DEVELOPMENT
12 Months Ended
Dec. 30, 2022
Research and Development [Abstract]  
RESEARCH AND DEVELOPMENT
NOTE 17: RESEARCH AND DEVELOPMENT
Company-sponsored R&D costs are expensed as incurred and are included in the “Engineering, selling and administrative expenses” line item in our Consolidated Statement of Operations. These costs were $603 million, $692 million and $684 million in fiscal 2022, 2021, and 2020, respectively. Customer-sponsored R&D costs are incurred pursuant to contractual arrangements, principally U.S. Government-sponsored contracts requiring us to provide a product or service meeting certain defined performance or other specifications (such as designs), and such contractual arrangements are accounted for principally by the POC cost-to-cost revenue recognition method. Customer-sponsored R&D is included in the “cost of product sales and services” line item in our Consolidated Statement of Operations.