XML 38 R27.htm IDEA: XBRL DOCUMENT
v3.19.2

Revenue Recognition (Tables) | 6 Months Ended
--- | ---
Jun. 29, 2019
Revenue Recognition |
Schedule of disaggregation of revenue by type of contract and geographic location | The following table disaggregates CRA’s revenue by type of contract and geographic location (in thousands):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | June 29, |  | June 30, |  | June 29, |  | June 30,
Type of Contract |  | 2019 |  | 2018 |  | 2019 |  | 2018
Consulting services revenues: |  |  |  |  |  |  |  |  |  |  |  |
Fixed Price |  | $ | 25,179 |  | $ | 20,666 |  | $ | 46,565 |  | $ | 41,385
Time-and-materials |  |  | 85,394 |  |  | 84,872 |  |  | 169,857 |  |  | 163,629
Total |  | $ | 110,573 |  | $ | 105,538 |  | $ | 216,422 |  | $ | 205,014
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | June 29, |  | June 30, |  | June 29, |  | June 30,
Geographic Breakdown |  | 2019 |  | 2018 |  | 2019 |  | 2018
Consulting services revenues: |  |  |  |  |  |  |  |  |  |  |  |
United States |  | $ | 87,475 |  | $ | 85,751 |  | $ | 171,004 |  | $ | 164,157
United Kingdom |  |  | 17,404 |  |  | 14,858 |  |  | 35,911 |  |  | 30,064
Other |  |  | 5,694 |  |  | 4,929 |  |  | 9,507 |  |  | 10,793
Total |  | $ | 110,573 |  | $ | 105,538 |  | $ | 216,422 |  | $ | 205,014
Schedule to the variable consideration reserves | Adjustments to the variable consideration reserves are as follows (in thousands):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | June 29, |  | June 30, |  | June 29, |  | June 30,
|  | 2019 |  | 2018 |  | 2019 |  | 2018
Adjustments to reserves for variable consideration and credit risk |  | $ | 2,725 |  | $ | 1,998 |  | $ | 4,158 |  | $ | 3,446
Schedule of bad debt expense | Bad debt expense is as follows (in thousands):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | June 29, |  | June 30, |  | June 29, |  | June 30,
|  | 2019 |  | 2018 |  | 2019 |  | 2018
Bad debt expense |  | $ | 48 |  | $ | 800 |  | $ | 31 |  | $ | 1,072
Schedule of reimbursable expenses included in revenues | The following expenses are subject to reimbursement (in thousands):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | June 29, |  | June 30, |  | June 29, |  | June 30,
|  | 2019 |  | 2018 |  | 2019 |  | 2018
Reimbursable expenses |  | $ | 12,178 |  | $ | 12,087 |  | $ | 25,013 |  | $ | 23,315
Schedule of opening and closing balances and result of changes in contract liability balance (in thousands) | The following table presents the opening and closing balances of CRA’s contract liability (in thousands):
|  | Contract Liability
|  | Fiscal Year-to-Date |  | Fiscal Year
|  | Period Ended |  | Ended
|  | June 29, 2019 |  | December 29, 2018
Balance at the beginning of the period |  | $ | 5,453 |  | $ | 3,287
Balance at the end of the period |  | $ | 3,432 |  | $ | 5,453
During the fiscal quarter and fiscal year-to-date period ended June 29, 2019, CRA recognized the following revenue as a result of changes in the contract liability balance (in thousands):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | June 29, |  | June 29,
|  | 2019 |  | 2019
Amounts included in contract liabilities at the beginning of the period |  | $ | 2,560 |  | $ | 4,631
Performance obligations satisfied in previous periods |  | $ | 5,691 |  | $ | 3,590

X
- Definition Table disclosure of bad debt expense. + References No definition available. + Details
Name: | crai_ScheduleOfBadDebtExpenseTableTextblock
Namespace Prefix: | crai_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of reimbursable expenses included in revenues. + References No definition available. + Details
Name: | crai_ScheduleOfReimbursableExpensesIncludedInRevenuesTableTextBlock
Namespace Prefix: | crai_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of Reserves for variable consideration and credit risk. + References No definition available. + Details
Name: | crai_ScheduleOfReservesForVariableConsiderationAndCreditRiskTabletextblock
Namespace Prefix: | crai_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of contract balances and changes in contract balances. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130551-203045 + Details
Name: | us-gaap_ContractWithCustomerAssetAndLiabilityTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 5 -URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045 + Details
Name: | us-gaap_DisaggregationOfRevenueTableTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration