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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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		$	—		$	—
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
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
​	​	​	​	​	​	​	​	​	​	​
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
​	​	​	​	​	​	​	​	​	​	​
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
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Total assets			315,012			(1,540	)		313,472
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Total current liabilities			88,394			(121	)		88,273
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Total shareholder's equity			214,704			—			214,704
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