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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Jan. 02, 2016
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 2, 2016 (52 weeks) |  | January 3, 2015 (53 weeks) |  | December 28, 2013 (52 weeks) |
Reimbursable expenses |  | $ | 33,548 |  | $ | 36,676 |  | $ | 37,320 |
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Fair value of Financial Instruments | The following table shows CRA's financial instruments as of January 2, 2016 and January 3, 2015 that are measured and recorded in the financial statements at fair value on a recurring basis (in thousands):
|  | January 2, 2016 |
|  | 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 |  | $ | 6,015 |  | $ | — |  | $ | — |
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Total Assets |  | $ | 6,015 |  | $ | — |  | $ | — |
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Liabilities: |  |  |  |  |  |  |  |  |  |
Contingent acquisition liability |  | $ | — |  | $ | — |  | $ | 773 |
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Total Liabilities |  | $ | — |  | $ | — |  | $ | 773 |
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|  | 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 |  | $ | — |  | $ | — |
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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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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 |
|  | 2015 |  | 2014 |  | 2013 |
Balance at beginning of period |  | $ | 4,177 |  | $ | 7,210 |  | $ | 9,459 |
Change related to NeuCo |  |  | — |  |  | (18 | ) |  | (2 | )
Increases to reserve |  |  | 2,361 |  |  | 948 |  |  | 5,619 |
Amounts written off |  |  | (2,881 | ) |  | (3,993 | ) |  | (7,891 | )
Effects of foreign currency translation |  |  | (9 | ) |  | 30 |  |  | 25 |
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Balance at end of period |  | $ | 3,648 |  | $ | 4,177 |  | $ | 7,210 |
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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 |
|  | 2015 |  | 2014 |  | 2013 |
Balance at beginning of period |  | $ | 2,233 |  | $ | 1,827 |  | $ | 2,921 |
Increases to reserves |  |  | 2,832 |  |  | 5,242 |  |  | 443 |
Amounts written off |  |  | (2,711 | ) |  | (4,836 | ) |  | (1,538 | )
Effects of foreign currency translation |  |  | — |  |  | — |  |  | 1 |
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Balance at end of period |  | $ | 2,354 |  | $ | 2,233 |  | $ | 1,827 |
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Schedule of changes in Financial position due to early adoption of ASU 2015-17 |
|  | January 3, 2015 |
|  | As Filed |  | Reclass |  | As Adjusted |
|  | (in thousands) |
Current deferred income tax assets |  | $ | 20,638 |  | $ | (20,638 | ) | $ | — |
Long-term deferred income tax assets |  |  | 174 |  |  | 19,098 |  |  | 19,272 |
Current deferred income tax liabilities |  |  | (121 | ) |  | 121 |  |  | — |
Long-term deferred income tax liabilities |  |  | (3,027 | ) |  | 1,419 |  |  | (1,608 | )
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Net deferred tax assets |  | $ | 17,664 |  | $ | — |  | $ | 17,664 |
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Total current assets |  |  | 165,167 |  |  | (20,638 | ) |  | 144,529 |
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Total assets |  |  | 315,012 |  |  | (1,540 | ) |  | 313,472 |
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Total current liabilities |  |  | 88,394 |  |  | (121 | ) |  | 88,273 |
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Total shareholder's equity |  |  | 214,704 |  |  | — |  |  | 214,704 |
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