XML 38 R27.htm IDEA: XBRL DOCUMENT
v3.19.3

Revenue Recognition (Tables) | 9 Months Ended
--- | ---
Sep. 28, 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
|  | September 28, |  | September 29, |  | September 28, |  | September 29,
Type of Contract |  | 2019 |  | 2018 |  | 2019 |  | 2018
Consulting services revenues: |  |  |  |  |  |  |  |  |  |  |  |
Fixed Price |  | $ | 30,057 |  | $ | 25,047 |  | $ | 76,622 |  | $ | 66,440
Time-and-materials |  |  | 85,629 |  |  | 78,824 |  |  | 255,486 |  |  | 242,445
Total |  | $ | 115,686 |  | $ | 103,871 |  | $ | 332,108 |  | $ | 308,885
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | September 28, |  | September 29, |  | September 28, |  | September 29,
Geographic Breakdown |  | 2019 |  | 2018 |  | 2019 |  | 2018
Consulting services revenues: |  |  |  |  |  |  |  |  |  |  |  |
United States |  | $ | 92,217 |  | $ | 80,721 |  | $ | 263,221 |  | $ | 244,878
United Kingdom |  |  | 17,116 |  |  | 17,253 |  |  | 53,027 |  |  | 47,317
Other |  |  | 6,353 |  |  | 5,897 |  |  | 15,860 |  |  | 16,690
Total |  | $ | 115,686 |  | $ | 103,871 |  | $ | 332,108 |  | $ | 308,885
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
|  | September 28, |  | September 29, |  | September 28, |  | September 29,
|  | 2019 |  | 2018 |  | 2019 |  | 2018
Adjustments to reserves for variable consideration and credit risk |  | $ | 2,282 |  | $ | 2,441 |  | $ | 6,440 |  | $ | 5,887
Schedule of bad debt expense | Bad debt expense is as follows (in thousands):
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | September 28, |  | September 29, |  | September 28, |  | September 29,
|  | 2019 |  | 2018 |  | 2019 |  | 2018
Bad debt expense |  | $ | 142 |  | $ | 748 |  | $ | 173 |  | $ | 1,150
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
|  | September 28, |  | September 29, |  | September 28, |  | September 29,
|  | 2019 |  | 2018 |  | 2019 |  | 2018
Reimbursable expenses |  | $ | 13,978 |  | $ | 11,422 |  | $ | 38,991 |  | $ | 34,737
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
|  | September 28, 2019 |  | December 29, 2018
Balance at the beginning of the period |  | $ | 5,453 |  | $ | 3,287
Balance at the end of the period |  | $ | 2,502 |  | $ | 5,453
During the fiscal quarter and fiscal year-to-date period ended September 28, 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
|  | September 28, |  | September 28,
|  | 2019 |  | 2019
Amounts included in contract liabilities at the beginning of the period |  | $ | 2,405 |  | $ | 4,900
Performance obligations satisfied in previous periods |  | $ | 3,395 |  | $ | 3,606

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