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Revenue Recognition (Tables) | 12 Months Ended
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Dec. 29, 2018
Revenue Recognition |
Schedule of disaggregation of revenue by type of contract and geographic breakdown | The following table disaggregates CRA’s revenue by major business line and timing of transfer of its consulting services.
|  | Year Ended |  | Year Ended |  | Year Ended
Type of Contract |  | December 29, |  | December 30, |  | December 31,
|  | 2018 |  | 2017 |  | 2016
|  | (52 weeks) |  | (52 weeks) (1) |  | (52 weeks) (1) (2)
Consulting services revenues |  |  |  |  |  |  |  |  |
Fixed Price |  | $ | 95,096 |  | $ | 93,570 |  | $ | 55,100
Time-and-materials |  |  | 322,552 |  |  | 276,505 |  |  | 268,853
Other |  |  | — |  |  | — |  |  | 826
Total |  | $ | 417,648 |  | $ | 370,075 |  | $ | 324,779
|  | Year Ended |  | Year Ended |  | Year Ended
Geographic Breakdown |  | December 29, |  | December 30, |  | December 31,
|  | 2018 |  | 2017 |  | 2016
|  | (52 weeks) |  | (52 weeks) (1) |  | (52 weeks) (1) (2)
Consulting services revenues |  |  |  |  |  |  |  |  |
United States |  | $ | 329,678 |  | $ | 295,232 |  | $ | 251,962
United Kingdom |  |  | 65,874 |  |  | 53,644 |  |  | 52,509
Other |  |  | 22,096 |  |  | 21,199 |  |  | 20,308
Total |  | $ | 417,648 |  | $ | 370,075 |  | $ | 324,779
| (1) |  | As noted above, prior period amounts have not been adjusted under the modified retrospective method.
| (2) |  | GNU's financial information is included above and is immaterial to the overall consolidated financial statements. GNU’s revenues for fiscal 2016 were $0.8 million. Within the “Type of Contract” table, these revenues are presented within the “Other” category. Within the “Geographic Breakdown” table, these revenues are presented within the “United States” category. As previously disclosed, no revenues were recorded for GNU in fiscal 2018 or fiscal 2017.
Schedule of rollforward of the variable consideration and allowances for accounts receivable | A rollforward of the variable consideration and allowances for accounts receivable, which includes an allowance for doubtful accounts of $0.7 million at the end of the year, is as follows (in thousands):
|  | Fiscal |  | Fiscal
|  | Year |  | Year
|  | 2018 |  | 2017 (1)
Balance at beginning of year |  | $ | 5,252 |  | $ | 3,454
Increases to reserves |  |  | 3,675 |  |  | 5,447
Amounts written off |  |  | (5,173) |  |  | (3,660)
Effects of foreign currency translation |  |  | 10 |  |  | 11
Balance at end of year |  | $ | 3,764 |  | $ | 5,252
| (1) |  | The allowances for fiscal 2017 were determined under ASC 605.
Schedule of rollforward of the variable consideration and allowances for unbilled services | A rollforward of the variable consideration and allowances for unbilled services is as follows (in thousands):
|  | Fiscal |  | Fiscal
|  | Year |  | Year
|  | 2018 |  | 2017 (1)
Balance at beginning of year |  | $ | 704 |  | $ | 474
Increases to reserves |  |  | 4,755 |  |  | 2,459
Amounts written off |  |  | (5,042) |  |  | (2,235)
Effects of foreign currency translation |  |  | (2) |  |  | 6
Balance at end of year |  | $ | 415 |  | $ | 704
(1) The allowances for fiscal 2017 were determined under ASC 605.
Schedule of reimbursable expenses included in revenues | The following expenses are subject to reimbursement (in thousands):
|  | Year Ended |  | Year Ended |  | Year Ended
|  | December 29, |  | December 30, |  | December 31,
|  | 2018 |  | 2017 |  | 2016
|  | (52 weeks) |  | (52 weeks) |  | (52 weeks)
Reimbursable expenses |  | $ | 48,817 |  | $ | 41,465 |  | $ | 34,482
Schedule of revenue recognized as a result of changes in the contract liability balance | During the year ended December 29, 2018, CRA recognized the following revenue as a result of changes in the contract liability balance (in thousands):
|  | Year Ended
|  | December 29,
|  | 2018
Revenue recognized from: |  | (52 weeks)
Amounts included in contract liabilities at the beginning of the year |  | $ | 3,149
Performance obligations satisfied in previous years |  | $ | 3,346

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