Revenue Recognition (Tables)

6 Months Ended

Jun. 29, 2019

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