XML 44 R13.htm IDEA: XBRL DOCUMENT
v2.4.0.8

Prepaid Expenses and Other Current Assets, and Other Assets | 6 Months Ended
--- | ---
Jun. 28, 2014
Prepaid Expenses and Other Current Assets, and Other Assets |
Prepaid Expenses and Other Current Assets, and Other Assets | 6. Prepaid Expenses and Other Current Assets, and Other Assets Prepaid expenses and other current assets consist of the following (in thousands):
|  | June 28, 2014 |  | December 28, 2013 |
--- | --- | --- | --- | --- | ---
Term loans to employees |  | $ | 1,764 |  | $ | 1,764 |
Other |  |  | 14,011 |  |  | 10,011 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total |  | $ | 15,775 |  | $ | 11,775 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Other assets consist of the following (in thousands):
|  | June 28, 2014 |  | December 28, 2013 |
--- | --- | --- | --- | --- | ---
Forgivable loans to employees and non-employee experts |  | $ | 45,280 |  | $ | 51,083 |
Other |  |  | 2,919 |  |  | 3,538 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
Total |  | $ | 48,199 |  | $ | 54,621 |
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
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" within the accompanying balance sheets as of June 28, 2014 and December 28, 2013. A portion of the term 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 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 the second quarter of fiscal 2014, CRA issued approximately $0.7 million in forgivable loans to employees and non-employee experts for future service. As of June 28, 2014, CRA had obligations to issue approximately $4.1 million in forgivable loans to employees, future employees, and non-employee experts for future service, which are included in the $45.3 million of such loans reported as of June 28, 2014 in the table above. CRA expects that the $4.1 million in loans will be issued, and the corresponding payments will be made, before the end of the third quarter of fiscal 2014.

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