Note 4 - Accounts Receivable, Transit Accounts Receivable and Transit Accounts Payable

12 Months Ended

Jan. 01, 2022

Notes to Financial Statements

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

4.     ACCOUNTS RECEIVABLE, TRANSIT ACCOUNTS RECEIVABLE AND TRANSIT ACCOUNTS PAYABLE

The Company’s accounts receivable are comprised as follows:

	January 1, 2022			January 2, 2021
Billed	$	37,396		$	25,926
Accrued and unbilled		10,231			8,219
Work-in-progress		1,810			3,612
Allowance for sales discounts and doubtful accounts		(1,197	)		(1,750	)
Accounts receivable, net	$	48,240		$	36,007

Unbilled receivables primarily represent revenue earned whereby those services are ready to be billed as of the balance sheet ending date.  Work-in-progress primarily represents revenue earned under contracts which the Company contractually invoices at future dates.