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Summary of Significant Accounting Policies (Tables) | 12 Months Ended
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Dec. 30, 2017
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 30, 2017 (52 weeks) |  | December 31, 2016 (52 weeks) |  | January 2, 2016 (52 weeks) |
Reimbursable expenses |  | $ | 41,465 |  | $ | 34,482 |  | $ | 33,548 |
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Financial instruments that are measured and recorded at fair value on a recurring basis | The following table shows CRA's financial instruments as of December 30, 2017 and December 31, 2016 that are measured and recorded in the consolidated financial statements at fair value on a recurring basis (in thousands):
|  | December 30, 2017 |
|  | 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 |  | $ | 5,006 |  | $ | — |  | $ | — |
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Total Assets |  | $ | 5,006 |  | $ | — |  | $ | — |
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Liabilities: |  |  |  |  |  |  |  |  |  |
Contingent consideration liability |  | $ | — |  | $ | — |  | $ | 5,137 |
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Total Liabilities |  | $ | — |  | $ | — |  | $ | 5,137 |
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|  | 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 consideration liability |  | $ | — |  | $ | — |  | $ | 549 |
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Total Liabilities |  | $ | — |  | $ | — |  | $ | 549 |
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Summary of the changes in the contingent consideration liabilities | The following table summarizes the changes in the contingent consideration liabilities over the fiscal year ended December 30, 2017 and the fiscal year ended December 31, 2016 (in thousands):
|  | December 30, 2017 |  | December 31, 2016 |
Beginning balance |  | $ | 549 |  | $ | 773 |
Acquisitions |  |  | 2,357 |  |  | — |
Remeasurement of acquisition-related contingent consideration |  |  | 1,155 |  |  | 71 |
Accretion |  |  | 1,328 |  |  | — |
Payments |  |  | (299 | ) |  | (292 | )
Effects of foreign currency translation |  |  | 47 |  |  | (3 | )
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Ending balance |  | $ | 5,137 |  | $ | 549 |
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Schedule of activity of accounts receivable allowances | A rollforward of the accounts receivable allowances is as follows (in thousands):
|  | Fiscal Year |  | Fiscal Year |
|  | 2017 |  | 2016 |
Balance at beginning of period |  | $ | 4,253 |  | $ | 3,648 |
Increases to reserves |  |  | 6,774 |  |  | 2,761 |
Amounts written off |  |  | (3,660 | ) |  | (2,156 | )
Effects of foreign currency translation |  |  | 11 |  |  | — |
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Balance at end of period |  | $ | 7,378 |  | $ | 4,253 |
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Schedule of activity of unbilled receivables allowances | A rollforward of the unbilled receivables allowances is as follows (in thousands):
|  | Fiscal Year |  | Fiscal Year |
|  | 2017 |  | 2016 |
Balance at beginning of period |  | $ | 1,720 |  | $ | 2,354 |
Increases to reserves |  |  | 2,255 |  |  | 2,102 |
Amounts written off |  |  | (2,235 | ) |  | (2,736 | )
Effects of foreign currency translation |  |  | 6 |  |  | — |
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Balance at end of period |  | $ | 1,746 |  | $ | 1,720 |
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- Definition 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 (b) -URI http://asc.fasb.org/extlink&oid=66048111&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=66048111&loc=d3e19190-110258 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 820 -SubTopic 10 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=66048111&loc=d3e19207-110258 + Details
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- Definition Tabular disclosure of contingent payment arrangements including the terms that will result in payment and the accounting treatment that will be followed if such contingencies occur, including the potential impact on earnings per share if contingencies are to be settled in common stock of the entity. The description also may include the period over which amounts are expected to be paid, and changes in the amount since the previous reporting period. This also includes contingent options and commitments. + References No definition available. + Details
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