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Revenue Recognition (Tables) | 3 Months Ended
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Mar. 31, 2018
Revenue Recognition |
Schedule of company's disaggregation of revenue by major business line and Geographic Breakdown | Refer to Note 12 to CRA's consolidated financial statements included in the annual report on Form 10-K for fiscal 2017, which was filed with the SEC on March 12, 2018, for further detail on revenues by geographical location (in thousands).
|  | Fiscal Quarter Ended |
|  | March 31, 2018 |  | April 1, 2017(1) |
Type of Contract |  |  |  |  |  |  |
Consulting services revenues |  |  |  |  |  |  |
Fixed Price |  | $ | 20,714 |  | $ | 18,774 |
Time-and-materials |  |  | 78,762 |  |  | 69,397 |
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Total |  | $ | 99,476 |  | $ | 88,171 |
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|  | Fiscal Quarter Ended |
|  | March 31, 2018 |  | April 1, 2017(1) |
Geographic Breakdown |  |  |  |  |  |  |
Consulting services revenues |  |  |  |  |  |  |
United States |  | $ | 76,860 |  | $ | 72,628 |
United Kingdom |  |  | 17,505 |  |  | 10,542 |
Other |  |  | 5,111 |  |  | 5,001 |
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Total |  | $ | 99,476 |  | $ | 88,171 |
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(1) | As noted above, prior period amounts have not been adjusted under the modified retrospective method.
Schedule of reimbursable expenses included in revenues | Reimbursable expenses are as follows (in thousands):
|  | Fiscal Quarter Ended |
|  | March 31, 2018 |  | April 1, 2017 |
Reimbursable expenses |  | $ | 11,229 |  | $ | 9,140 |
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Schedule of changes in the company's contract assets and contract liabilities | The following table presents changes in CRA's contract assets and contract liabilities during the fiscal quarter ended March 31, 2018 (in thousands):
Fiscal Quarter Ended March 31, 2018 |  | Balance at Beginning of Period |  | Additions |  | Deductions |  | Balance at End of Period |
Contract assets: |  |  |  |  |  |  |  |  |  |  |  |  |
Accounts receivable |  | $ | 87,181 |  | $ | 97,956 |  | $ | 100,721 |  | $ | 84,416 |
Allowance for doubtful accounts |  |  | 7,378 |  |  | 1,031 |  |  | 1,497 |  |  | 6,912 |
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Accounts receivable, net of allowances |  | $ | 79,803 |  | $ | 96,925 |  | $ | 99,224 |  | $ | 77,504 |
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Unbilled services |  | $ | 35,276 |  | $ | 148,308 |  | $ | 138,238 |  | $ | 45,346 |
Unbilled receivables allowance |  |  | 1,746 |  |  | 1,583 |  |  | 670 |  |  | 2,659 |
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Unbilled services, net of allowances |  | $ | 33,530 |  | $ | 146,725 |  | $ | 137,568 |  | $ | 42,687 |
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Contract liabilities: |  |  |  |  |  |  |  |  |  |  |  |  |
Deferred revenue |  | $ | 6,896 |  | $ | 15,301 |  | $ | 17,399 |  | $ | 4,798 |
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During the fiscal quarter ended March 31, 2018, CRA recognized the following revenue as a result of changes in the contract asset and the contract liability balances (in thousands):
|  | March 31, 2018 |
Revenue recognized in the period from: |  |  |  |
Amounts included in the contract liability at the beginning of the period |  | $ | 2,858 |
Performance obligations satisfied in previous periods |  | $ | 2,135 |

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