XML 62 R7.htm IDEA: XBRL DOCUMENT
v2.4.0.8

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY (USD $) In Thousands, except Share data, unless otherwise specified | Total | CRA International, Inc. Shareholders' Equity | Common Stock | Receivable from Shareholder | Retained Earnings | Accumulated Other Comprehensive Income (Loss) | Noncontrolling Interest
--- | --- | --- | --- | --- | --- | --- | ---
BALANCE at Jan. 01, 2011 | $ 255,424 | $ 254,754 | $ 103,067 | $ (1,400) | $ 158,749 | $ (5,662) | $ 670
BALANCE (in shares) at Jan. 01, 2011 |  |  | 10,567,052 |  |  |  |
Increase (Decrease) in Shareholders' Equity |  |  |  |  |  |  |
Net income (loss) | 16,945 | 16,851 |  |  | 16,851 |  | 94
Foreign currency translation adjustment | (676) | (676) |  |  |  | (676) |
Exercise of stock options | 620 | 620 | 620 |  |  |  |
Exercise of stock options (in shares) | 47,009 |  | 47,009 |  |  |  |
Share-based compensation expense for employees | 5,696 | 5,696 | 5,696 |  |  |  |
Restricted shares vesting (in shares) |  |  | 164,086 |  |  |  |
Redemption of vested employee restricted shares for tax withholding | (1,146) | (1,146) | (1,146) |  |  |  |
Redemption of vested employee restricted shares for tax withholding (in shares) |  |  | (50,724) |  |  |  |
Tax deficit on stock option exercises and restricted share vesting | (639) | (639) | (639) |  |  |  |
Notes receivable issued to shareholders | (36) | (36) |  | (36) |  |  |
Payments received on notes receivable from shareholders | 1,200 | 1,200 |  | 1,200 |  |  |
Shares repurchased | (9,054) | (9,054) | (9,054) |  |  |  |
Shares repurchased (in shares) | (398,372) |  | (398,372) |  |  |  |
Share-based compensation expense for non-employees | 34 | 34 | 34 |  |  |  |
Equity transactions of noncontrolling interest | 39 |  |  |  |  |  | 39
BALANCE at Dec. 31, 2011 | 268,407 | 267,604 | 98,578 | (236) | 175,600 | (6,338) | 803
BALANCE (in shares) at Dec. 31, 2011 |  |  | 10,329,051 |  |  |  |
Increase (Decrease) in Shareholders' Equity |  |  |  |  |  |  |
Net income (loss) | (52,843) | (52,990) |  |  | (52,990) |  | 147
Foreign currency translation adjustment | 1,950 | 1,950 |  |  |  | 1,950 |
Exercise of stock options | 647 | 647 | 647 |  |  |  |
Exercise of stock options (in shares) | 47,185 |  | 47,185 |  |  |  |
Share-based compensation expense for employees | 4,868 | 4,868 | 4,868 |  |  |  |
Restricted shares vesting (in shares) |  |  | 216,528 |  |  |  |
Redemption of vested employee restricted shares for tax withholding | (1,360) | (1,360) | (1,360) |  |  |  |
Redemption of vested employee restricted shares for tax withholding (in shares) |  |  | (69,207) |  |  |  |
Tax deficit on stock option exercises and restricted share vesting | (576) | (576) | (576) |  |  |  |
Payments received on notes receivable from shareholders | 116 | 116 |  | 116 |  |  |
Shares repurchased | (9,062) | (9,062) | (9,062) |  |  |  |
Shares repurchased (in shares) | (466,109) |  | (466,109) |  |  |  |
Share-based compensation expense for non-employees | 79 | 79 | 79 |  |  |  |
Equity transactions of noncontrolling interest | 8 |  |  |  |  |  | 8
BALANCE at Dec. 29, 2012 | 212,234 | 211,276 | 93,174 | (120) | 122,610 | (4,388) | 958
BALANCE (in shares) at Dec. 29, 2012 | 10,057,448 |  | 10,057,448 |  |  |  |
Increase (Decrease) in Shareholders' Equity |  |  |  |  |  |  |
Net income (loss) | 11,235 | 11,370 |  |  | 11,370 |  | (135)
Foreign currency translation adjustment | 964 | 964 |  |  |  | 964 |
Exercise of stock options | 207 | 207 | 207 |  |  |  |
Exercise of stock options (in shares) | 13,389 |  | 13,389 |  |  |  |
Share-based compensation expense for employees | 2,888 | 2,888 | 2,888 |  |  |  |
Restricted shares vesting (in shares) |  |  | 134,384 |  |  |  |
Redemption of vested employee restricted shares for tax withholding | (730) | (730) | (730) |  |  |  |
Redemption of vested employee restricted shares for tax withholding (in shares) |  |  | (37,642) |  |  |  |
Tax deficit on stock option exercises and restricted share vesting | (254) | (254) | (254) |  |  |  |
Payments received on notes receivable from shareholders | 120 | 120 |  | 120 |  |  |
Shares repurchased | (2,190) | (2,190) | (2,190) |  |  |  |
Shares repurchased (in shares) | (118,968) |  | (118,968) |  |  |  |
Share-based compensation expense for non-employees | 147 | 147 | 147 |  |  |  |
Equity transactions of noncontrolling interest | 16 |  |  |  |  |  | 16
BALANCE at Dec. 28, 2013 | $ 224,637 | $ 223,798 | $ 93,242 | $ 0 | $ 133,980 | $ (3,424) | $ 839
BALANCE (in shares) at Dec. 28, 2013 | 10,048,611 |  | 10,048,611 |  |  |  |

X
- Definition This element represents the amount of recognized share-based compensation during the period for non-employees, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). + References No definition available. + Details
Name: | crai_AdjustmentToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
Namespace Prefix: | crai_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Represents the value of notes receivable issued to shareholders during the reporting period by the entity. + References No definition available. + Details
Name: | crai_NotesReceivableIssuedToShareholder
Namespace Prefix: | crai_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition This element represents the money received from shareholders on notes receivable. + References No definition available. + Details
Name: | crai_PaymentsReceivedOnNotesReceivableFromShareholders
Namespace Prefix: | crai_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The amount of adjustment to stockholders' equity associated with an employee's income tax withholding obligation as part of a net-share settlement of a share-based award. + References No definition available. + Details
Name: | us-gaap_AdjustmentsRelatedToTaxWithholdingForShareBasedCompensation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of decrease in additional paid in capital (APIC) resulting from a tax deficiency associated with a share-based compensation plan other than an employee stock ownership plan (ESOP). + References No definition available. + Details
Name: | us-gaap_AdjustmentsToAdditionalPaidInCapitalIncomeTaxDeficiencyFromShareBasedCompensation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This element represents the amount of recognized equity-based compensation during the period, that is, the amount recognized as expense in the income statement (or as asset if compensation is capitalized). Alternate captions include the words "stock-based compensation". + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 35 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6415241&loc=d3e4534-113899 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5047-113901 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 20 -Section 55 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=32706628&loc=d3e11149-113907 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 20 -Section 55 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=32706628&loc=d3e11178-113907 + Details
Name: | us-gaap_AdjustmentsToAdditionalPaidInCapitalSharebasedCompensationRequisiteServicePeriodRecognitionValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 30 -Article 5 + Details
Name: | us-gaap_CommonStockSharesOutstanding
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | instant

X
- Details
Name: | us-gaap_IncreaseDecreaseInStockholdersEquityRollForward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of increase in noncontrolling interest from sale of a portion of the parent's controlling interest. + References No definition available. + Details
Name: | us-gaap_NoncontrollingInterestIncreaseFromSaleOfParentEquityInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Amount after tax and reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 220 -SubTopic 10 -Section 45 -Paragraph 10A -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=28358780&loc=SL7669646-108580 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 830 -SubTopic 30 -Section 45 -Paragraph 20 -Subparagraph (b,c) -URI http://asc.fasb.org/extlink&oid=6915805&loc=d3e32211-110900 + Details
Name: | us-gaap_OtherComprehensiveIncomeLossForeignCurrencyTransactionAndTranslationAdjustmentNetOfTax
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition The consolidated profit or loss for the period, net of income taxes, including the portion attributable to the noncontrolling interest. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4K -URI http://asc.fasb.org/extlink&oid=31814832&loc=SL4591552-111686 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 19 -URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4569616-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 50 -Paragraph 1A -Subparagraph (a),(c) -URI http://asc.fasb.org/extlink&oid=18733093&loc=SL4573702-111684 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4J -URI http://asc.fasb.org/extlink&oid=31814832&loc=SL4591551-111686 + Details
Name: | us-gaap_ProfitLoss
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition For net-share settlement of share-based awards when the employer settles employees' income tax withholding obligations, this element represents the number of shares the employees use to repay the employer. + References No definition available. + Details
Name: | us-gaap_SharesPaidForTaxWithholdingForShareBasedCompensation
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of stockholders' equity (deficit), net of receivables from officers, directors, owners, and affiliates of the entity, attributable to both the parent and noncontrolling interests. Amount excludes temporary equity. Alternate caption for the concept is permanent equity. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4568447-111683 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 45 -Paragraph 16 -URI http://asc.fasb.org/extlink&oid=7656940&loc=SL4568740-111683 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 810 -SubTopic 10 -Section 55 -Paragraph 4I -URI http://asc.fasb.org/extlink&oid=31814832&loc=SL4590271-111686 + Details
Name: | us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Total number of shares issued during the period, including shares forfeited, as a result of Restricted Stock Awards. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesRestrictedStockAwardGross
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Number of share options (or share units) exercised during the current period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.28,29) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 718 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (c)(1)(iv)(2) -URI http://asc.fasb.org/extlink&oid=6415400&loc=d3e5070-113901 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30 -Article 5 + Details
Name: | us-gaap_StockIssuedDuringPeriodSharesStockOptionsExercised
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Value of stock issued as a result of the exercise of stock options. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.3-04) -URI http://asc.fasb.org/extlink&oid=27012166&loc=d3e187085-122770 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.29-31) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 + Details
Name: | us-gaap_StockIssuedDuringPeriodValueStockOptionsExercised
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Definition Number of shares that have been repurchased and retired during the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30 -Article 5 + Details
Name: | us-gaap_StockRepurchasedAndRetiredDuringPeriodShares
Namespace Prefix: | us-gaap_
Data Type: | xbrli:sharesItemType
Balance Type: | na
Period Type: | duration

X
- Definition Equity impact of the value of stock that has been repurchased and retired during the period. The excess of the purchase price over par value can be charged against retained earnings (once the excess is fully allocated to additional paid in capital). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 04 -Article 3 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 505 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6928386&loc=d3e21463-112644 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 29, 30, 31 -Article 5 + Details
Name: | us-gaap_StockRepurchasedAndRetiredDuringPeriodValue
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration