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Correction | 6 Months Ended
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Jun. 30, 2018
Correction |
Correction | 18. Correction During the first quarter of fiscal 2018, CRA discovered the December 30, 2017 balances of deferred compensation and other non-current liabilities of $20.7 million and deferred rent and facility-related non-current liabilities of $11.5 million had been transposed. These immaterial offsetting errors had a net effect of $0 on non-current liabilities and total liabilities and have been revised as follows in the presentation of the December 30, 2017 balance sheet in this quarterly report on Form 10-Q (in thousands):
|  | As previously reported |  | As revised |
Deferred compensation and other non-current liabilities |  | $ | 20,656 |  | $ | 11,526 |
Deferred rent and facility-related non-current liabilities |  | $ | 11,526 |  | $ | 20,656 |
During the second quarter of fiscal 2018, CRA discovered that the accounts receivable and unbilled services allowances presented on the December 30, 2017 consolidated balance sheet required adjustment. These adjustments in disclosure are immaterial and had no effect on the amounts of accounts receivable and unbilled services presented on the December 30, 2017 consolidated balance sheet (in thousands):
|  | As previously reported |  | As revised |
Allowance netted against accounts receivable |  | $ | 7,378 |  | $ | 5,252 |
Accounts receivable, net of allowance |  | $ | 79,803 |  | $ | 79,803 |
Allowance netted against unbilled service |  | $ | 1,746 |  | $ | 865 |
Unbilled services, net of allowance |  | $ | 33,530 |  | $ | 33,530 |
As a result of the adjustment to the accounts receivable allowance, the following classification changes were required within the operating activities portion of the July 1, 2017 consolidated statement of cash flows (in thousands):
|  | As previously reported |  | As revised |
Accounts receivable allowance |  | $ | 2,620 |  | $ | 1,536 |
Accounts receivable |  | $ | (6,344 | ) | $ | (5,260 | )
Net cash used in operating activities |  | $ | (8,483 | ) | $ | (8,483 | )

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- Definition The entire disclosure for reporting accounting changes and error corrections. It includes the conveyance of information necessary for a user of the Company's financial information to understand all aspects and required disclosure information concerning all changes and error corrections reported in the Company's financial statements for the period. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 250 -URI http://asc.fasb.org/topic&trid=2122394 + Details
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