XML 67 R13.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Prepaid Expenses and Other Assets, and Other Assets | 6 Months Ended
--- | ---
Jun. 29, 2013
Prepaid Expenses and Other Assets, and Other Assets |
Prepaid Expenses and Other Assets, and Other Assets | 6. Prepaid Expenses and Other Assets, and Other Assets Prepaid expenses and other assets consist of the following (in thousands):
|  | June 29, 2013 |  | December 29, 2012 |
--- | --- | --- | --- | --- | ---
Forgivable loans and term loans to employees and non-employee experts |  | $ | 6,801 |  | $ | 11,875 |
Income taxes receivable |  |  | 3,688 |  |  | 4,104 |
Prepaid insurance |  |  | 1,690 |  |  | 1,330 |
Subscriptions and licenses |  |  | 1,814 |  |  | 1,395 |
Prepaid rent and deposits |  |  | 1,272 |  |  | 968 |
Other |  |  | 3,283 |  |  | 3,329 |
Total |  | $ | 18,548 |  | $ | 23,001 |
Other assets consist of the following (in thousands):
|  | June 29, 2013 |  | December 29, 2012 |
--- | --- | --- | --- | --- | ---
Forgivable loans and term loans to employees and non-employee experts |  | $ | 51,102 |  | $ | 17,364 |
Other |  |  | 4,060 |  |  | 4,307 |
Total |  | $ | 55,162 |  | $ | 21,671 |
In order to attract and retain highly skilled professionals, the Company may issue forgivable loans or term loans to employees and non-employee experts which are classified in "prepaid expenses and other assets" and "other assets" on the accompanying balance sheets as of June 29, 2013 and December 29, 2012. A portion of the term loans and forgivable loans are collateralized. The forgivable loans have terms that are generally between three and eight years. The principal amount of forgivable loans and accrued interest is forgiven by the Company over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with the Company and complies with certain contractual requirements. The expense associated with the forgiveness of the principal amount of the loans is recorded as compensation expense over the service period, which is consistent with the term of the loans. During the first half of fiscal 2013, the Company issued approximately $38.0 million in forgivable loans to employees and non-employee experts for future service.

X
- Details
Name: | crai_PrepaidExpensesAndOtherAssetsAndOtherAssetsDisclosureAbstract
Namespace Prefix: | crai_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Disclosure for prepaid expenses and other assets which includes other current and noncurrent assets. + References No definition available. + Details
Name: | crai_PrepaidExpensesAndOtherAssetsAndOtherAssetsDisclosureTextBlock
Namespace Prefix: | crai_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration