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v2.4.1.9

Income Taxes (Detail 2) (USD $) | 12 Months Ended |
--- | --- | ---
Jan. 03, 2015 | Dec. 28, 2013
Deferred tax assets: |  |
Accrued compensation and related expense | $ 23,876,000 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits | $ 21,064,000 us-gaap_DeferredTaxAssetsTaxDeferredExpenseCompensationAndBenefits
Tax basis in excess of financial basis of net accounts receivable | 2,065,000 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts | 2,363,000 us-gaap_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAllowanceForDoubtfulAccounts
Net operating loss carryforwards | 5,201,000 us-gaap_DeferredTaxAssetsOperatingLossCarryforwards | 5,421,000 us-gaap_DeferredTaxAssetsOperatingLossCarryforwards
Tax basis in excess of financial basis of fixed assets | 19,000 us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment | 1,489,000 us-gaap_DeferredTaxAssetsPropertyPlantAndEquipment
Accrued expenses and other | 967,000 crai_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilitiesAndOther | 902,000 crai_DeferredTaxAssetsTaxDeferredExpenseReservesAndAccrualsAccruedLiabilitiesAndOther
Total gross deferred tax assets | 32,128,000 us-gaap_DeferredTaxAssetsGross | 31,239,000 us-gaap_DeferredTaxAssetsGross
Less: valuation allowance | (4,912,000)us-gaap_DeferredTaxAssetsValuationAllowance | (6,101,000)us-gaap_DeferredTaxAssetsValuationAllowance
Total deferred tax assets net of valuation allowance | 27,216,000 us-gaap_DeferredTaxAssetsNet | 25,138,000 us-gaap_DeferredTaxAssetsNet
Deferred tax liabilities: |  |
Tax basis in excess of financial basis of debentures | 5,708,000 us-gaap_DeferredTaxLiabilitiesFinancingArrangements | 2,938,000 us-gaap_DeferredTaxLiabilitiesFinancingArrangements
Excess tax over book amortization | 3,844,000 us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets | 5,024,000 us-gaap_DeferredTaxLiabilitiesGoodwillAndIntangibleAssetsIntangibleAssets
Total deferred tax liabilities | 9,552,000 us-gaap_DeferredIncomeTaxLiabilities | 7,962,000 us-gaap_DeferredIncomeTaxLiabilities
Net deferred tax assets | 17,664,000 us-gaap_DeferredTaxAssetsLiabilitiesNet | 17,176,000 us-gaap_DeferredTaxAssetsLiabilitiesNet
Valuation allowance |  |
Net change in valuation allowance | (1,200,000)us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount |
Decrease related to deferred tax liability | 500,000 crai_IncreaseDecreaseInDeferredIncomeTaxLiabilities |
Net operating losses |  |
Valuation allowance |  |
Decrease in valuation allowance from provision to return differences | (200,000)crai_ValuationAllowanceChangeInAmountProvisionToReturnDifferences / us-gaap_ValuationAllowanceByDeferredTaxAssetAxis = us-gaap_ValuationAllowanceOperatingLossCarryforwardsMember |
Net operating losses | Foreign |  |
Valuation allowance |  |
Net change in valuation allowance | 100,000 us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount / us-gaap_IncomeTaxAuthorityAxis = us-gaap_ForeignCountryMember / us-gaap_ValuationAllowanceByDeferredTaxAssetAxis = us-gaap_ValuationAllowanceOperatingLossCarryforwardsMember |
Decrease in valuation allowance from benefits on prior net operating losses | $ (400,000)crai_ValuationAllowanceChangeInAmountPriorNetOperatingLossesBenefits / us-gaap_IncomeTaxAuthorityAxis = us-gaap_ForeignCountryMember / us-gaap_ValuationAllowanceByDeferredTaxAssetAxis = us-gaap_ValuationAllowanceOperatingLossCarryforwardsMember |

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