Accounting Policies	9 Months Ended
Sep. 25, 2022
Accounting Policies
Accounting Policies	2. Accounting Policies The significant accounting policies used in preparation of these consolidated financial statements for the third quarter ended September 25, 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. Shipping and Handling Shipping and handling costs included in selling, general and administrative expenses amounted to $18.6 million and $17.8 million for the third quarters of 2022 and 2021, respectively, and were $54.7 million and $50.7 million for the first nine months of 2022 and 2021, respectively. Research and Development Research and development costs included in selling, general and administrative expenses amounted to $14.2 million and $11.0 million for the third quarters of 2022 and 2021, respectively, and were $38.4 million and $32.8 million for the first nine months of 2022 and 2021, respectively.

Accounting Policies

9 Months Ended

Sep. 25, 2022

2. Accounting Policies

The significant accounting policies used in preparation of these consolidated financial statements for the third quarter ended September 25, 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.

Shipping and Handling

Shipping and handling costs included in selling, general and administrative expenses amounted to $18.6 million and $17.8 million for the third quarters of 2022 and 2021, respectively, and were $54.7 million and $50.7 million for the first nine months of 2022 and 2021, respectively.

Research and Development

Research and development costs included in selling, general and administrative expenses amounted to $14.2 million and $11.0 million for the third quarters of 2022 and 2021, respectively, and were $38.4 million and $32.8 million for the first nine months of 2022 and 2021, respectively.