REVENUE RECOGNITION (Tables)

3 Months Ended

Mar. 28, 2020

REVENUE RECOGNITION

Schedule of Disaggregation of revenue

(in thousands)	March 28,		March 30,
Market Classification	2020		2019		% Change
FOB Shipping Point Revenue	$	1,017,906	$	996,823	2.1%
Construction Contract Revenue		32,800		34,782	-5.7%
Total Gross Sales		1,050,706		1,031,605	1.9%
Sales Allowances		(18,644)		(16,480)	13.1%
Total Net Sales	$	1,032,062	$	1,015,125	1.7%

Schedule of percentage-of-completion balances

The following table presents the balances of over time accounting accounts which are included in “Other current assets” and “Accrued liabilities: Other”, respectively (in thousands):

	March 28,		December 28,		March 30,
	2020		2019		2019
Cost and Earnings in Excess of Billings	$	5,744	$	4,960	$	7,880
Billings in Excess of Cost and Earnings		9,920		6,622		5,020