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Prepaid Expenses and Other Current Assets, and Other Assets | 9 Months Ended
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Sep. 27, 2014
Prepaid Expenses and Other Current Assets, and Other Assets |
Prepaid Expenses and Other Current Assets, and Other Assets | 7. Prepaid Expenses and Other Current Assets, and Other Assets Prepaid expenses and other current assets consist of the following (in thousands):
|  | September 27, 2014 |  | December 28, 2013 |
Term loans to employees |  | $ | 1,664 |  | $ | 1,764 |
Other |  |  | 12,432 |  |  | 10,011 |
Total |  | $ | 14,096 |  | $ | 11,775 |
Other assets consist of the following (in thousands):
|  | September 27, 2014 |  | December 28, 2013 |
Forgivable loans to employees and non-employee experts |  | $ | 44,624 |  | $ | 51,083 |
Other |  |  | 2,633 |  |  | 3,538 |
Total |  | $ | 47,257 |  | $ | 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 September 27, 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 fiscal year-to-date period ended September 27, 2014, CRA issued approximately $10.2 million in forgivable loans to employees and non-employee experts for future service.

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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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