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Fair value of Financial Instruments (Tables)

9 Months Ended

Sep. 29, 2018

Fair Value of Financial Instruments

Financial instruments that are measured and recorded at fair value on a recurring basis

The following table shows CRA’s financial instruments as of September 29, 2018 and December 30, 2017 that are measured and recorded in the financial statements at fair value on a recurring basis (in thousands):

		September 29, 2018
		Quoted Prices in Active						Significant
		Markets for Identical			Significant Other			Unobservable
		Assets or Liabilities			Observable Inputs			Inputs
		Level 1			Level 2			Level 3
Assets:
Money market funds		$	29		$	—		$	—
Total Assets		$	29		$	—		$	—
Liabilities:
Contingent consideration liability		$	—		$	—		$	5,564
Total Liabilities		$	—		$	—		$	5,564

		December 30, 2017
		Quoted Prices in Active						Significant
		Markets for Identical			Significant Other			Unobservable
		Assets or Liabilities			Observable Inputs			Inputs
		Level 1			Level 2			Level 3
Assets:
Money market funds		$	5,006		$	—		$	—
Total Assets		$	5,006		$	—		$	—
Liabilities:
Contingent consideration liability		$	—		$	—		$	5,137
Total Liabilities		$	—		$	—		$	5,137

Summary of the changes in the contingent consideration liabilities

The following table summarizes the changes in the contingent consideration liabilities over the fiscal year-to-date period ended September 29, 2018 and the fiscal year ended December 30, 2017 (in thousands):

		September 29,			December 30,
		2018			2017
Beginning balance		$	5,137		$	549
Acquisitions			—			2,357
Remeasurement of acquisition-related contingent consideration			(281)			1,155
Accretion			708			1,328
Payments			—			(299)
Effect of foreign currency translation			—			47
Ending balance		$	5,564		$	5,137

X

- 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

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X

- References

No definition available.

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X

- 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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