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Income Taxes (Tables)

12 Months Ended

Dec. 29, 2018

Income Taxes

Schedule of components of income before provision for income taxes

The components of income before provision for income taxes are as follows (in thousands):

		2018			2017			2016
		(52 weeks)			(52 weeks)			(52 weeks)
Income before provision for income taxes:
U.S.		$	21,118		$	12,248		$	16,905
Foreign			7,815			2,916			4,984
Total		$	28,933		$	15,164		$	21,889

Schedule of components of provision (benefit) for income taxes

The provision (benefit) for income taxes consists of the following (in thousands):

		Fiscal			Fiscal			Fiscal
		Year			Year			Year
		2018			2017			2016
		(52 weeks)			(52 weeks)			(52 weeks)
Currently payable:
Federal		$	4,015		$	4,515		$	(770)
Foreign			1,487			493			664
State			1,788			804			(637)
			7,290			5,812			(743)
Deferred:
Federal			(384)			1,809			5,562
Foreign			(88)			(85)			124
State			(357)			(73)			2,713
		$	(829)		$	1,651		$	8,399
		$	6,461		$	7,463		$	7,656

Schedule of reconciliation of tax rates with the federal statutory rate

		Fiscal Year		Fiscal Year		Fiscal Year
		2018		2017		2016
Federal statutory rate		21.0	%	35.0	%	35.0	%
State income taxes, net of federal income tax benefit		4.9		3.9		6.1
Tax law changes		0.9		23.7		(0.3)
Share-based compensation		(6.3)		(15.8)		—
Nondeductible/nontaxable items		2.9		5.1		3.0
Foreign rate differential		—		(2.8)		(3.3)
Losses benefited/change in valuation allowance		—		(0.3)		(4.9)
Uncertain tax positions		(1.1)		(0.1)		(0.2)
Other		—		0.5		(0.4)
		22.3	%	49.2	%	35.0	%

Schedule of components of deferred tax assets (liabilities)

The components of CRA’s deferred tax assets (liabilities) are as follows (in thousands):

		December 29,			December 30,
		2018			2017
Deferred tax assets:
Accrued compensation and related expense		$	12,691		$	11,445
Allowance for doubtful accounts			1,694			2,009
Net operating loss carryforwards			402			479
Accrued expenses and other			5,298			4,356
Total gross deferred tax assets			20,085			18,289
Less: valuation allowance			—			(8)
Total deferred tax assets net of valuation allowance			20,085			18,281
Deferred tax liabilities:
Goodwill and other intangible asset amortization			4,295			3,802
GNU capital gain upon distribution			—			20
Property and equipment			6,762			6,111
Total deferred tax liabilities			11,057			9,933
Net deferred tax assets		$	9,028		$	8,348

Schedule of aggregate changes in the balances of gross unrecognized tax benefits

The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands):

		December 29,			December 30,
		2018			2017
Balance at beginning of period		$	1,031		$	1,059
Additions for tax positions taken during the prior years			132			9
Reductions for tax positions taken during prior years			—			—
Additions for tax positions taken during the current year			—			—
Reductions as a result of a lapse of the applicable statute of limitations			(296)			(37)
Settlements with tax authorities			—			—
Balance at end of the period		$	867		$	1,031

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Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

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Tabular disclosure of income before income tax between domestic and foreign jurisdictions.

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Tabular disclosure of the change in unrecognized tax benefits.

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