Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2018

Schedule of company's disaggregation of revenue by major business line and Geographic Breakdown

Refer to Note 12 to CRA's consolidated financial statements included in the annual report on Form 10-K for fiscal 2017, which was filed with the SEC on March 12, 2018, for further detail on revenues by geographical location (in thousands).

	Fiscal Quarter Ended
	March 31, 2018		April 1, 2017(1)
Type of Contract
Consulting services revenues
Fixed Price	$	20,714	$	18,774
Time-and-materials		78,762		69,397

Total	$	99,476	$	88,171

	Fiscal Quarter Ended
	March 31, 2018		April 1, 2017(1)
Geographic Breakdown
Consulting services revenues
United States	$	76,860	$	72,628
United Kingdom		17,505		10,542
Other		5,111		5,001

Total	$	99,476	$	88,171


(1)	As noted above, prior period amounts have not been adjusted under the modified retrospective method.

Schedule of reimbursable expenses included in revenues

Reimbursable expenses are as follows (in thousands):

	Fiscal Quarter Ended
	March 31, 2018		April 1, 2017
Reimbursable expenses	$	11,229	$	9,140

Schedule of changes in the company's contract assets and contract liabilities

The following table presents changes in CRA's contract assets and contract liabilities during the fiscal quarter ended March 31, 2018 (in thousands):

Fiscal Quarter Ended March 31, 2018	Balance at Beginning of Period		Additions		Deductions		Balance at End of Period
Contract assets:
Accounts receivable	$	87,181	$	97,956	$	100,721	$	84,416
Allowance for doubtful accounts		7,378		1,031		1,497		6,912

Accounts receivable, net of allowances	$	79,803	$	96,925	$	99,224	$	77,504


Unbilled services	$	35,276	$	148,308	$	138,238	$	45,346
Unbilled receivables allowance		1,746		1,583		670		2,659

Unbilled services, net of allowances	$	33,530	$	146,725	$	137,568	$	42,687


Contract liabilities:
Deferred revenue	$	6,896	$	15,301	$	17,399	$	4,798

During the fiscal quarter ended March 31, 2018, CRA recognized the following revenue as a result of changes in the contract asset and the contract liability balances (in thousands):

	March 31, 2018
Revenue recognized in the period from:
Amounts included in the contract liability at the beginning of the period	$	2,858
Performance obligations satisfied in previous periods	$	2,135