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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 31, 2016
Summary of Significant Accounting Policies |
Schedule of reimbursable expenses included in revenues | The following expenses are subject to reimbursement (in thousands):
|  | Year Ended |  | Year Ended |  | Year Ended |
|  | December 31, 2016 (52 weeks) |  | January 2, 2016 (52 weeks) |  | January 3, 2015 (53 weeks) |
Reimbursable expenses |  | $ | 34,482 |  | $ | 33,548 |  | $ | 36,676 |
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Schedule of financial instruments at fair value on a recurring basis | The following table shows CRA's financial instruments as of December 31, 2016 and January 2, 2016 that are measured and recorded in the consolidated financial statements at fair value on a recurring basis (in thousands):
|  | December 31, 2016 |
|  | Quoted Prices in Active Markets for Identical Assets or Liabilities |  | Significant Other Observable Inputs |  | Significant Unobservable Inputs |
|  | Level 1 |  | Level 2 |  | Level 3 |
Assets: |  |  |  |  |  |  |  |  |  |
Money market funds |  | $ | 10,024 |  | $ | — |  | $ | — |
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Total Assets |  | $ | 10,024 |  | $ | — |  | $ | — |
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Liabilities: |  |  |  |  |  |  |  |  |  |
Contingent acquisition liability |  | $ | — |  | $ | — |  | $ | 549 |
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Total Liabilities |  | $ | — |  | $ | — |  | $ | 549 |
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|  | January 2, 2016 |
|  | Quoted Prices in Active Markets for Identical Assets or Liabilities |  | Significant Other Observable Inputs |  | Significant 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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Schedule of rollforward of the accounts receivable allowances | A rollforward of the accounts receivable allowances is as follows (in thousands):
|  | Fiscal Year |  | Fiscal Year |
|  | 2016 |  | 2015 |
Balance at beginning of period |  | $ | 3,648 |  | $ | 4,177 |
Increases to reserves |  |  | 2,761 |  |  | 2,361 |
Amounts written off |  |  | (2,156 | ) |  | (2,881 | )
Effects of foreign currency translation |  |  | — |  |  | (9 | )
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Balance at end of period |  | $ | 4,253 |  | $ | 3,648 |
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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 |
|  | 2016 |  | 2015 |
Balance at beginning of period |  | $ | 2,354 |  | $ | 2,233 |
Increases to reserves |  |  | 2,102 |  |  | 2,832 |
Amounts written off |  |  | (2,736 | ) |  | (2,711 | )
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Balance at end of period |  | $ | 1,720 |  | $ | 2,354 |
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- Definition Tabular disclosure of credit losses for unbilled financing receivables (such as trade and accounts receivable), including a rollforward of the balance. + References No definition available. + Details
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- Definition Represents the reimbursable expenses which include travel and other out-of-pocket expenses, outside consultants, and other reimbursable expenses included in costs of services. + References No definition available. + Details
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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) -URI http://asc.fasb.org/extlink&oid=49124121&loc=SL6953423-111524 + Details
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- Definition 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19190-110258 + Details
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