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Revenue and Allowances (Tables)
12 Months Ended
Dec. 31, 2022
Revenue from Contract with Customer [Abstract]  
Schedule of disaggregation of revenue by type of contract and geographic breakdown
The following tables disaggregate CRA's revenue by type of contract and geographic location (in thousands):
Year EndedYear EndedYear Ended
Type of Contract
December 31,
2022
(52 weeks)
January 1,
2022
(52 weeks)
January 2,
2021
(53 weeks)
Consulting services revenues:
Fixed-price$110,129 $136,276 $124,383 
Time-and-materials480,772 429,657 383,990 
Total$590,901 $565,933 $508,373 
Year EndedYear EndedYear Ended
Geographic Breakdown
December 31,
2022
(52 weeks)
January 1,
2022
(52 weeks)
January 2,
2021
(53 weeks)
Consulting services revenues:
United States$470,233 $451,436 $405,808 
United Kingdom89,235 86,191 79,922 
Other31,433 28,306 22,643 
Total$590,901 $565,933 $508,373 
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 $0.1 million and $0.5 million as of December 31, 2022 and January 1, 2022, respectively, is as follows (in thousands):
Fiscal YearFiscal Year
20222021
Balance at beginning of fiscal year$3,256 $3,595 
Increases to reserves, net of recoveries1,808 2,612 
Amounts written off and foreign currency translation(2,424)(2,951)
Balance at end of fiscal year$2,640 $3,256 
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
20222021
Balance at beginning of fiscal year$1,364 $1,000 
Increases to reserves, net of recoveries9,176 7,574 
Amounts written off and foreign currency translation(9,420)(7,210)
Balance at end of fiscal year$1,120 $1,364 
Schedule of bad debt expense
The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands):
Year EndedYear EndedYear Ended
December 31,
2022
(52 weeks)
January 1,
2022
(52 weeks)
January 2,
2021
(53 weeks)
Bad debt expense, net$(345)$27 $227 
Schedule of reimbursable expenses included in revenues The following expenses are subject to reimbursement (in thousands):
Year EndedYear EndedYear Ended
December 31,
2022
(52 weeks)
January 1,
2022
(52 weeks)
January 2,
2021
(53 weeks)
Reimbursable expenses$63,318 $64,532 $61,661 
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):
December 31,
2022
January 1,
2022
January 2,
2021
Contract liabilities$6,977 $8,811 $5,527 
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
December 31,
2022
(52 weeks)
January 1,
2022
(52 weeks)
January 2,
2021
(53 weeks)
Amounts included in contract liabilities at the beginning of the fiscal year$8,325 $5,185 $3,533 
Performance obligations satisfied in previous fiscal years$2,207 $2,827 $4,503