Revenue Recognition (Tables)

12 Months Ended

Dec. 29, 2018

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