Revenue Recognition (Tables)

12 Months Ended

Dec. 28, 2019

Schedule of disaggregation of revenue by type of contract and geographic breakdown

The following table disaggregates CRA’s revenue by major business line and timing of transfer of its consulting services.


	Year Ended		Year Ended		Year Ended
	December 28,		December 29,		December 30,
	2019		2018		2017
Type of Contract	(52 weeks)		(52 weeks)		(52 weeks) (1)
Consulting services revenues
Fixed Price	$	107,344	$	95,096	$	93,570
Time-and-materials		344,026		322,552		276,505
Total	$	451,370	$	417,648	$	370,075


	Year Ended		Year Ended		Year Ended
	December 28,		December 29,		December 30,
	2019		2018		2017
Geographic Breakdown	(52 weeks)		(52 weeks)		(52 weeks) (1)
Consulting services revenues
United States	$	357,156	$	329,678	$	295,232
United Kingdom		72,169		65,874		53,644
Other		22,045		22,096		21,199
Total	$	451,370	$	417,648	$	370,075

(1)

As a result of the adoption of ASC 606 on December 31, 2017 under the modified retrospective method, prior period amounts have not been adjusted.

Schedule of rollforward of the variable consideration and allowances for accounts receivable

A rollforward of the variable consideration and allowances for accounts receivable, which includes an allowance for doubtful accounts of $0.4 million and $0.7 million as of December 28, 2019 and December 29, 2018, respectively, is as follows (in thousands):


	Fiscal		Fiscal
	Year		Year
	2019		2018
Balance at beginning of year	$	3,764	$	5,252
Increases to reserves		2,926		3,675
Amounts written off		(2,866)		(5,173)
Effects of foreign currency translation		14		10
Balance at end of year	$	3,838	$	3,764

Schedule of rollforward of the variable consideration and allowances for unbilled services

A rollforward of the variable consideration and allowances for unbilled services is as follows (in thousands):


	Fiscal		Fiscal
	Year		Year
	2019		2018
Balance at beginning of year	$	415	$	704
Increases to reserves		5,548		4,755
Amounts written off		(4,467)		(5,042)
Effects of foreign currency translation		7		(2)
Balance at end of year	$	1,503	$	415

Schedule of bad debt expense

Bad debt expense is reported as a component of selling, general and administrative expenses related to credit-related losses. Bad debt expense is as follows (in thousands):


	Year Ended		Year Ended		Year Ended
	December 28,		December 29,		December 30,
	2019		2018		2017
	(52 weeks)		(52 weeks)		(52 weeks)
Bad debt expense	$	173	$	1,237	$	—

Schedule of reimbursable expenses included in revenues

The following expenses are subject to reimbursement (in thousands):


	Year Ended		Year Ended		Year Ended
	December 28,		December 29,		December 30,
	2019		2018		2017
	(52 weeks)		(52 weeks)		(52 weeks)
Reimbursable expenses	$	54,871	$	48,817	$	41,465

Schedule of opening and closing balances and result of changes in contract liability balance (in thousands)

The following table presents the opening and closing balances of CRA’s contract liability (in thousands):


	Contract Liability
	Fiscal Year		Fiscal Year
	2019		2018
Balance at the beginning of the period	$	5,453	$	3,287
Balance at the end of the period	$	4,007	$	5,453

During the year ended December 28, 2019, CRA recognized the following revenue as a result of changes in the contract liability balance or performance obligations satisfied in previous years (in thousands):


	Year Ended		Year Ended
	December 28,		December 29,
	2019		2018
	(52 weeks)		(52 weeks)
Amounts included in contract liabilities at the beginning of the year	$	5,155	$	3,149
Performance obligations satisfied in previous years	$	3,603	$	3,346