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Summary of Significant Accounting Policies (Tables)

12 Months Ended

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
​	​	​	​	​	​	​	​	​	​	​
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			—
​	​	​	​	​	​	​	​
Balance at end of period		$	1,746		$	1,720
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