Accounting Policies	6 Months Ended
Jun. 25, 2023
Accounting Policies
Accounting Policies	2. Accounting Policies The significant accounting policies used in preparation of these consolidated financial statements for the second quarter ended June 25, 2023, 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, 2022. Shipping and Handling Shipping and handling costs included in selling, general and administrative expenses amounted to $17.0 million and $18.4 million for the second quarters of 2023 and 2022, respectively, and were $33.6 million and $36.1 million for the first six months of 2023 and 2022, respectively. Research and Development Research and development costs included in selling, general and administrative expenses amounted to $16.0 million and $12.3 million for the second quarters of 2023 and 2022, respectively, and were $32.1 million and $24.2 million for the first six months of 2023 and 2022, respectively.

Accounting Policies

6 Months Ended

Jun. 25, 2023

2. Accounting Policies

The significant accounting policies used in preparation of these consolidated financial statements for the second quarter ended June 25, 2023, 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, 2022.

Shipping and Handling

Shipping and handling costs included in selling, general and administrative expenses amounted to $17.0 million and $18.4 million for the second quarters of 2023 and 2022, respectively, and were $33.6 million and $36.1 million for the first six months of 2023 and 2022, respectively.

Research and Development

Research and development costs included in selling, general and administrative expenses amounted to $16.0 million and $12.3 million for the second quarters of 2023 and 2022, respectively, and were $32.1 million and $24.2 million for the first six months of 2023 and 2022, respectively.