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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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			—			—			—
​	​	​	​	​	​	​	​	​	​	​
Total Assets		$	20,042		$	—		$	—
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Liabilities:
Contingent acquisition liability		$	—		$	—		$	316
​	​	​	​	​	​	​	​	​	​	​
Total Liabilities		$	—		$	—		$	316
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

		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			—
​	​	​	​	​	​	​	​	​	​	​
Total Assets		$	21,034		$	9,000		$	—
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Liabilities:
Contingent acquisition liability		$	—		$	—		$	—
​	​	​	​	​	​	​	​	​	​	​
Total Liabilities		$	—		$	—		$	—
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

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	)
​	​	​	​	​	​	​	​	​	​	​
Balance at end of period		$	4,177		$	7,210		$	9,459
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

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	)
​	​	​	​	​	​	​	​	​	​	​
Balance at end of period		$	2,233		$	1,827		$	2,921
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

X

- Definition

Tabular disclosure of credit losses for unbilled financing receivables (such as trade and accounts receivable), including a rollforward of the balance.

+ References

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Represents the reimbursable expenses which include travel and other out-of-pocket expenses, outside consultants, and other reimbursable expenses included in costs of services.

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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)

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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

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-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

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