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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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.

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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

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

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