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Fair value of Financial Instruments (Tables)

3 Months Ended

Apr. 01, 2017

Fair Value of Financial Instruments

Financial instruments that are measured and recorded at fair value on a recurring basis

        The following table shows CRA's financial instruments as of April 1, 2017 and December 31, 2016 that are measured and recorded in the financial statements at fair value on a recurring basis (in thousands):

		April 1, 2017
		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		$	3		$	—		$	—
​	​	​	​	​	​	​	​	​	​	​
Total Assets		$	3		$	—		$	—
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Liabilities:
Contingent acquisition liability		$	—		$	—		$	3,455
​	​	​	​	​	​	​	​	​	​	​
Total Liabilities		$	—		$	—		$	3,455
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

		December 31, 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		$	10,024		$	—		$	—
​	​	​	​	​	​	​	​	​	​	​
Total Assets		$	10,024		$	—		$	—
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​
Liabilities:
Contingent acquisition liability		$	—		$	—		$	549
​	​	​	​	​	​	​	​	​	​	​
Total Liabilities		$	—		$	—		$	549
​	​	​	​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​	​	​	​

Summary of the changes in the contingent consideration liability

        The following table summarizes the changes in the contingent consideration liability over the fiscal quarter ended April 1, 2017 and the fiscal year ended December 31, 2016 for the periods presented (in thousands):

		April 1, 2017			December 31, 2016
Beginning balance		$	549		$	773
Acquisitions			2,898			—
Remeasurement of acquisition-related contingent consideration			1			71
Payments			—			(292	)
Effects of foreign currency translation			7			(3	)
​	​	​	​	​	​	​	​
Ending balance		$	3,455		$	549
​	​	​	​	​	​	​	​
​	​	​	​	​	​	​	​

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- Definition

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+ References

No definition available.

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Tabular disclosure of assets, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, by class 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 2
-Subparagraph (a),(b)
-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258

Reference 2: 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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