XML 42 R27.htm IDEA: XBRL DOCUMENT v3.20.4
Revenue Recognition (Tables)
12 Months Ended
Jan. 02, 2021
Revenue from Contract with Customer [Abstract]  
Schedule of disaggregation of revenue by type of contract and geographic breakdown
The following tables disaggregates CRA's revenue by type of contract and geographic location (in thousands).
Year EndedYear EndedYear Ended
Type of Contract
January 2,
2021
(53 weeks)
December 28,
2019
(52 weeks)
December 29,
2018
(52 weeks)
Consulting services revenues
Fixed-price$124,383 $107,344 $95,096 
Time-and-materials383,990 344,026 322,552 
Total$508,373 $451,370 $417,648 
Year EndedYear EndedYear Ended
Geographic Breakdown
January 2,
2021
(53 weeks)
December 28,
2019
(52 weeks)
December 29,
2018
(52 weeks)
Consulting services revenues
United States$405,808 $357,156 $329,678 
United Kingdom79,922 72,169 65,874 
Other22,643 22,045 22,096 
Total$508,373 $451,370 $417,648 
Schedule of rollforward of the variable consideration and allowances for accounts receivable
A rollforward of the variable consideration and doubtful accounts reserves for accounts receivable, which includes allowances for doubtful accounts of $0.7 million and $0.4 million as of January 2, 2021 and December 28, 2019, respectively, is as follows (in thousands):
Fiscal YearFiscal Year
20202019
Balance at beginning of fiscal year$3,838 $3,764 
Increases to reserves, net of recoveries (1)2,092 2,926 
Amounts written off and foreign currency translation(2,335)(2,852)
Balance at end of fiscal year$3,595 $3,838 
_______________________________
(1)Fiscal 2020 includes the cumulative effect of a change in accounting principle related to ASC 326 in the amount of $0.2 million.
Schedule of rollforward of the variable consideration and allowances for unbilled services
A rollforward of the variable consideration and doubtful accounts reserves for unbilled services is as follows (in thousands):
Fiscal YearFiscal Year
20202019
Balance at beginning of fiscal year$1,503 $415 
Increases to reserves, net of recoveries6,847 5,548 
Amounts written off and foreign currency translation(7,350)(4,460)
Balance at end of fiscal year$1,000 $1,503 
Schedule of bad debt expense
The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands):
Year EndedYear EndedYear Ended
January 2,
2021
(53 weeks)
December 28,
2019
(52 weeks)
December 29,
2018
(52 weeks)
Bad debt expense, net$227 $173 $1,237 
Schedule of reimbursable expenses included in revenues The following expenses are subject to reimbursement (in thousands):
Year EndedYear EndedYear Ended
January 2,
2021
(53 weeks)
December 28,
2019
(52 weeks)
December 29,
2018
(52 weeks)
Reimbursable expenses$61,661 $54,871 $48,817 
Schedule of opening and closing balances and result of changes in contract liability balance (in thousands) The following table presents the closing balances of CRA's contract liabilities (in thousands):
January 2,
2021
December 28,
2019
December 29,
2018
Contract liabilities$5,527 $4,007 $5,453 
CRA recognized the following revenue that was included in the contract liabilities balance as of the opening of the respective period or for performance obligations satisfied in previous periods (in thousands):
Year EndedYear EndedYear Ended
January 2,
2021
(53 weeks)
December 28,
2019
(52 weeks)
December 29,
2018
(52 weeks)
Amounts included in contract liabilities at the beginning of the year$3,533 $5,155 $3,149 
Performance obligations satisfied in previous years$4,503 $3,603 $3,346