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Accounting Policies
6 Months Ended
Jun. 26, 2022
Accounting Policies  
Accounting Policies

2. Accounting Policies

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The significant accounting policies used in preparation of these consolidated financial statements for the second quarter ended June 26, 2022, are consistent with those discussed in Note 2 of the Notes to Consolidated Financial Statements in the Company’s Annual Report on Form 10-K for the year ended December 31, 2021.

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Shipping and Handling

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Shipping and handling costs included in selling, general and administrative expenses amounted to $18.4 million and $17.5 million for the second quarters of 2022 and 2021, respectively, and were $36.1 million and $32.9 million for the first six months of 2022 and 2021, respectively.

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Research and Development

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Research and development costs included in selling, general and administrative expenses amounted to $12.3 million and $11.0 million for the second quarters of 2022 and 2021, respectively, and were $24.2 million and $21.8 million for the first six months of 2022 and 2021, respectively.