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Revenue Recognition (Tables)

9 Months Ended

Sep. 29, 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						Fiscal Year-to-Date
		Ended						Period Ended
		September 29,			September 30,			September 29,			September 30,
Type of Contract		2018			2017 (1)			2018			2017 (1)
Consulting services revenues
Fixed Price		$	25,047		$	23,330		$	66,440		$	70,235
Time-and-materials			78,824			67,995			242,445			202,824
Total		$	103,871		$	91,325		$	308,885		$	273,059

		Fiscal Quarter						Fiscal Year-to-Date
		Ended						Period Ended
		September 29,			September 30,			September 29,			September 30,
Geographic Breakdown		2018			2017 (1)			2018			2017 (1)
Consulting services revenues
United States		$	80,721		$	70,910		$	244,878		$	217,609
United Kingdom			17,253			13,572			47,317			40,444
Other			5,897			6,843			16,690			15,006
Total		$	103,871		$	91,325		$	308,885		$	273,059

(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						Fiscal Year-to-Date
		Ended						Period Ended
		September 29,			September 30,			September 29,			September 30,
		2018			2017			2018			2017
Reimbursable expenses		$	11,422		$	9,675		$	34,737		$	29,463

Schedule of revenue recognized as a result of changes in the contract liability balance

During the fiscal quarter and fiscal year-to-date period ended September 29, 2018, CRA recognized the following revenue as a result of changes in the contract liability balance (in thousands):

					Fiscal
		Fiscal Quarter			Year-to-Date
		Ended			Period Ended
Revenue recognized in the period from:		September 29, 2018			September 29, 2018
Amounts included in contract liabilities at the beginning of the period		$	1,505		$	6,022
Performance obligations satisfied in previous periods		$	3,442		$	8,834

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Represents the reimbursable expenses which include travel and other out-of-pocket expenses, outside consultants, and other reimbursable expenses included in costs of services.

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Tabular disclosure of contract balances and changes in contract balances.

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-Publisher FASB
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-Topic 606
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