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Correction | 9 Months Ended
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Sep. 29, 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 September 30, 2017 consolidated statement of cash flows (in thousands):
|  | As previously |  |  |
|  | reported |  | As revised
Accounts receivable allowance |  | $ | 3,166 |  | $ | 1,746
Accounts receivable |  | $ | (11,600) |  | $ | (10,180)
Net cash provided by operating activities |  | $ | 7,791 |  | $ | 7,791

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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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