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Correction | 12 Months Ended
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Dec. 29, 2018
Correction |
Correction | 16. 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 annual report on Form 10-K (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 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 |  | $ | 704
Unbilled services, net of allowance |  | $ | 33,530 |  | $ | 33,530
In Note 11, these adjustments are reflected within the rollforward of the accounts receivable allowances and the rollforward of the unbilled services allowances as a reduction in the “Balance at beginning of period" and " Increases to reserves” for fiscal 2017 (in thousands):
|  | As previously |  |  |
|  | reported |  | As revised
Accounts receivable allowances |  |  |  |  |  |
Balance at beginning of period |  | $ | 4,253 |  | $ | 3,454
Increases to reserves |  | $ | 6,774 |  | $ | 5,447
Unbilled services allowances |  |  |  |  |  |
Balance at beginning of period |  | $ | 1,720 |  | $ | 474
Increases to reserves |  | $ | 2,255 |  | $ | 2,459
As a result of the adjustment to the accounts receivable allowance, the following classification changes were required within the operating activities portion of the December 30, 2017 and December 31, 2016 consolidated statements of cash flows (in thousands):
|  | 2017 |  | 2016
|  | As previously |  |  |  |  | As previously |  |  |
|  | reported |  | As revised |  | reported |  | As revised
Accounts receivable allowances |  | $ | 3,065 |  | $ | 1,739 |  | $ | 666 |  | $ | 535
Accounts receivable |  | $ | (14,358) |  | $ | (13,032) |  | $ | (8,801) |  | $ | (8,670)
Net cash provided by operating activities |  | $ | 45,858 |  | $ | 45,858 |  | $ | 48,163 |  | $ | 48,163

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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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