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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Jan. 03, 2015
Summary of Significant Accounting Policies |
Schedule of reimbursable expenses included in revenues | Reimbursable expenses are as follows (in thousands):
|  | Year Ended |  | Year Ended |  | Year Ended |
|  | January 3, 2015 (53 weeks) |  | December 28, 2013 (52 weeks) |  | December 29, 2012 (52 weeks) |
Reimbursable expenses |  | $ | 36,676 |  | $ | 37,320 |  | $ | 33,530 |
Fair value of Financial Instruments | The following table shows CRA's financial instruments as of January 3, 2015 and December 28, 2013 that are measured and recorded in the financial statements at fair value on a recurring basis (in thousands):
|  | January 3, 2015 |
|  | Quoted Prices in Active Markets for Identical Assets or Liabilities |  | Significant Other Observable Inputs |  | Unobservable Inputs |
|  | Level 1 |  | Level 2 |  | Level 3 |
Assets: |  |  |  |  |  |  |  |  |  |
Money market funds |  | $ | 20,042 |  | $ | — |  | $ | — |
Commercial paper |  |  | — |  |  | — |  |  | — |
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Total Assets |  | $ | 20,042 |  | $ | — |  | $ | — |
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Liabilities: |  |  |  |  |  |  |  |  |  |
Contingent acquisition liability |  | $ | — |  | $ | — |  | $ | 316 |
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Total Liabilities |  | $ | — |  | $ | — |  | $ | 316 |
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|  | December 28, 2013 |
|  | Quoted Prices in Active Markets for Identical Assets or Liabilities |  | Significant Other Observable Inputs |  | Unobservable Inputs |
|  | Level 1 |  | Level 2 |  | Level 3 |
Assets: |  |  |  |  |  |  |  |  |  |
Money market funds |  | $ | 21,034 |  | $ | — |  | $ | — |
Commercial paper |  |  | — |  |  | 9,000 |  |  | — |
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Total Assets |  | $ | 21,034 |  | $ | 9,000 |  | $ | — |
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Liabilities: |  |  |  |  |  |  |  |  |  |
Contingent acquisition liability |  | $ | — |  | $ | — |  | $ | — |
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Total Liabilities |  | $ | — |  | $ | — |  | $ | — |
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Schedule of rollforward of the accounts receivable allowances | A rollforward of the accounts receivable allowances is as follows (in thousands):
|  | Fiscal Year |  | Fiscal Year |  | Fiscal Year |
|  | 2014 |  | 2013 |  | 2012 |
Balance at beginning of period |  | $ | 7,210 |  | $ | 9,459 |  | $ | 6,548 |
Change related to NeuCo |  |  | (18 | ) |  | (2 | ) |  | — |
Increases to reserve |  |  | 948 |  |  | 5,619 |  |  | 6,854 |
Amounts written off |  |  | (3,993 | ) |  | (7,891 | ) |  | (3,897 | )
Effects of foreign currency translation |  |  | 30 |  |  | 25 |  |  | (46 | )
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Balance at end of period |  | $ | 4,177 |  | $ | 7,210 |  | $ | 9,459 |
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Schedule of rollforward of unbilled accounts receivable allowances | A rollforward of the unbilled receivables allowances is as follows (in thousands):
|  | Fiscal Year |  | Fiscal Year |  | Fiscal Year |
|  | 2014 |  | 2013 |  | 2012 |
Balance at beginning of period |  | $ | 1,827 |  | $ | 2,921 |  | $ | 2,521 |
Increases to reserves |  |  | 5,242 |  |  | 443 |  |  | 1,329 |
Amounts written off |  |  | (4,836 | ) |  | (1,538 | ) |  | (928 | )
Effects of foreign currency translation |  |  | — |  |  | 1 |  |  | (1 | )
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Balance at end of period |  | $ | 2,233 |  | $ | 1,827 |  | $ | 2,921 |
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- Definition Tabular disclosure of credit losses for unbilled financing receivables (such as trade and accounts receivable), including a rollforward of the balance. + References No definition available. + Details
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- Definition Represents the reimbursable expenses which include travel and other out-of-pocket expenses, outside consultants, and other reimbursable expenses included in costs of services. + References No definition available. + Details
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- Definition Tabular disclosure of credit losses for current financing receivables (such as trade and accounts receivable), including a rollforward of the balance. An alternative caption includes allowance for doubtful accounts. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=35738203&loc=SL6953423-111524 + Details
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- Definition Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3). + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 + Details
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