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Unaudited Interim Condensed Consolidated Financial Statements and Estimates	9 Months Ended
	Oct. 03, 2015
Unaudited Interim Condensed Consolidated Financial Statements and Estimates
Unaudited Interim Condensed Consolidated Financial Statements and Estimates	2. Unaudited Interim Condensed Consolidated Financial Statements and Estimates The following financial statements included in this report are unaudited: the condensed consolidated income statements for the fiscal quarters and year-to-date periods ended October 3, 2015 and September 27, 2014, the condensed consolidated statements of comprehensive income for the fiscal quarters and year-to-date periods ended October 3, 2015 and September 27, 2014, the condensed consolidated balance sheet as of October 3, 2015, the condensed consolidated statements of cash flows for the fiscal year-to-date periods ended October 3, 2015 and September 27, 2014, and the condensed consolidated statement of shareholders' equity for the fiscal year-to-date period ended October 3, 2015. In the opinion of management, these statements include all adjustments necessary for a fair presentation of CRA's consolidated financial position, results of operations, and cash flows. The condensed consolidated balance sheet as of January 3, 2015 included in this report was derived from audited consolidated financial statements included in CRA's Annual Report on Form 10-K that was filed on March 17, 2015. Results of operations for the interim periods presented herein are not necessarily indicative of results of operations for a full year. These financial statements should be read in conjunction with the consolidated financial statements and the notes contained in CRA's Annual Report on Form 10-K that was filed on March 17, 2015. The preparation of financial statements in conformity with generally accepted accounting principles in the U.S. ("U.S. GAAP") requires management to make significant estimates and judgments that affect the reported amounts of assets and liabilities, as well as the related disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Estimates in these condensed consolidated financial statements include, but are not limited to, allowances for accounts receivable and unbilled services, revenue recognition on fixed price contracts, depreciation of property and equipment, share-based compensation, valuation of acquired intangible assets, impairment of long lived assets, goodwill, accrued and deferred income taxes, valuation allowances on deferred tax assets, accrued compensation, accrued exit costs, and other accrued expenses. These items are monitored and analyzed by CRA for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period in which they become known. CRA bases its estimates on historical experience and various other assumptions that CRA believes to be reasonable under the circumstances. Actual results may differ from those estimates if CRA's assumptions based on past experience or other assumptions do not turn out to be substantially accurate.