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Summary of Significant Accounting Policies (Tables)

12 Months Ended

Dec. 29, 2018

Summary of Significant Accounting Policies

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

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

		December 29, 2018
		Quoted Prices in			Significant
		Active Markets			Other			Significant
		for Identical			Observable			Unobservable
		Assets or Liabilities			Inputs			Inputs
		Level 1			Level 2			Level 3
Assets:
Money market mutual funds		$	18,029		$	—		$	—
Total Assets		$	18,029		$	—		$	—
Liabilities:
Contingent consideration liability		$	—		$	—		$	6,197
Total Liabilities		$	—		$	—		$	6,197

		December 30, 2017
		Quoted Prices in			Significant
		Active Markets			Other			Significant
		for Identical			Observable			Unobservable
		Assets or Liabilities			Inputs			Inputs
		Level 1			Level 2			Level 3
Assets:
Money market mutual  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 ended December 29, 2018 and the fiscal year ended December 30, 2017 (in thousands):

		December 29,			December 30,
		2018			2017
Beginning balance		$	5,137		$	549
Acquisitions			—			2,357
Remeasurement of acquisition-related contingent consideration			(244)			1,155
Accretion			1,304			1,328
Payments			—			(299)
Effects of foreign currency translation			—			47
Ending balance		$	6,197		$	5,137

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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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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.

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