Revenue Recognition (Tables)

3 Months Ended

Mar. 28, 2020

Schedule of disaggregate CRA's revenue by type of contract and geographic location

The following tables disaggregate CRA’s revenue by type of contract and geographic location (in thousands):


	Fiscal Quarter Ended
	March 28,		March 30,
Type of Contract	2020		2019
Consulting services revenues
Fixed Price	$	28,988	$	21,386
Time-and-materials		97,170		84,463
Total	$	126,158	$	105,849


	Fiscal Quarter Ended
	March 28,		March 30,
Geographic Breakdown	2020		2019
Consulting services revenues
United States	$	100,740	$	83,529
United Kingdom		19,066		18,507
Other		6,352		3,813
Total	$	126,158	$	105,849

Schedule of adjustments to the allowances for accounts receivable and unbilled services related to reserves for variable consideration

Adjustments to the allowances for accounts receivable and unbilled services related to reserves for variable consideration are as follows (in thousands):

Schedule of adjustments to allowances for accounts receivable and unbilled services related to reserves for credit risk

Adjustments to the allowances for accounts receivable and unbilled services related to reserves for credit risk are as follows (in thousands):


	Fiscal Quarter Ended		Fiscal Year Ended
	March 28, 2020		December 28, 2019
Beginning balance	$	370	$	639
Cumulative effect of a change in accounting principle related to ASC 326		203		—
Bad debt expense		59		173
Amounts written off		(138)		(442)
Ending balance	$	494	$	370

Schedule of expenses are subject to reimbursement

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

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 Quarter Ended		Fiscal Year Ended
	March 28,		December 28,
	2020		2019
Balance at the beginning of the period	$	4,007	$	5,453
Balance at the end of the period	$	3,495	$	4,007

During the fiscal quarter ended March 28, 2020, CRA recognized the following revenue as a result of changes in the contract liability balance or performance obligations satisfied in previous years (in thousands):


	Fiscal Quarter Ended
	March 28,
	2020
Amounts included in contract liabilities at the beginning of the period	$	2,906
Performance obligations satisfied in previous periods	$	3,257

Fiscal Quarter Ended

Additions to reserves for variable consideration