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Prepaid Expenses and Other Current Assets, and Other Assets | 12 Months Ended
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Dec. 28, 2013
Prepaid Expenses and Other Current Assets, and Other Assets |
Prepaid Expenses and Other Current Assets, and Other Assets | 3. Prepaid Expenses and Other Current Assets, and Other Assets Prepaid expenses and other current assets consist of the following (in thousands):
|  | December 28, 2013 |  | December 29, 2012 |
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Term loans to employees and non-employee experts |  | $ | 1,764 |  | $ | 8,614 |
Other |  |  | 10,011 |  |  | 14,387 |
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Total |  | $ | 11,775 |  | $ | 23,001 |
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Other assets consist of the following (in thousands):
|  | December 28, 2013 |  | December 29, 2012 |
--- | --- | --- | --- | --- | ---
Forgivable loans to employees and non-employee experts |  | $ | 51,083 |  | $ | 15,448 |
Other |  |  | 3,538 |  |  | 6,223 |
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Total |  | $ | 54,621 |  | $ | 21,671 |
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In order to attract and retain highly skilled professionals, CRA may issue forgivable loans or term loans to employees and non-employee experts which are classified in "prepaid expenses and other current assets" and "other assets" on the accompanying balance sheets as of December 28, 2013 and December 29, 2012. 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 CRA over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with CRA 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 fiscal 2013 and fiscal 2012, CRA issued approximately $38.8 million and $20.7 million, respectively, in forgivable loans to employees and non-employee experts for future service. As of December 28, 2013, CRA had obligations to issue approximately $5.0 million in forgivable loans to future employees for future service, which are included in the $51.1 million of such loans reported as of December 28, 2013 in the table above. The $5.0 million in loans were issued, and the corresponding payments were made, in the first quarter of fiscal 2014.

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- Definition Disclosure for prepaid expenses and other assets which includes other current and noncurrent assets. + References No definition available. + Details
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