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Revenue Recognition (Tables) | 12 Months Ended
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Dec. 28, 2019
Revenue Recognition |
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
|  | December 28, |  | December 29, |  | December 30,
|  | 2019 |  | 2018 |  | 2017
Type of Contract |  | (52 weeks) |  | (52 weeks) |  | (52 weeks) (1)
Consulting services revenues |  |  |  |  |  |  |  |  |
Fixed Price |  | $ | 107,344 |  | $ | 95,096 |  | $ | 93,570
Time-and-materials |  |  | 344,026 |  |  | 322,552 |  |  | 276,505
Total |  | $ | 451,370 |  | $ | 417,648 |  | $ | 370,075
|  | Year Ended |  | Year Ended |  | Year Ended
|  | December 28, |  | December 29, |  | December 30,
|  | 2019 |  | 2018 |  | 2017
Geographic Breakdown |  | (52 weeks) |  | (52 weeks) |  | (52 weeks) (1)
Consulting services revenues |  |  |  |  |  |  |  |  |
United States |  | $ | 357,156 |  | $ | 329,678 |  | $ | 295,232
United Kingdom |  |  | 72,169 |  |  | 65,874 |  |  | 53,644
Other |  |  | 22,045 |  |  | 22,096 |  |  | 21,199
Total |  | $ | 451,370 |  | $ | 417,648 |  | $ | 370,075
| (1) |  | As a result of the adoption of ASC 606 on December 31, 2017 under the modified retrospective method, prior period amounts have not been adjusted.
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 $0.4 million and $0.7 million as of December 28, 2019 and December 29, 2018, respectively, is as follows (in thousands):
|  | Fiscal |  | Fiscal
|  | Year |  | Year
|  | 2019 |  | 2018
Balance at beginning of year |  | $ | 3,764 |  | $ | 5,252
Increases to reserves |  |  | 2,926 |  |  | 3,675
Amounts written off |  |  | (2,866) |  |  | (5,173)
Effects of foreign currency translation |  |  | 14 |  |  | 10
Balance at end of year |  | $ | 3,838 |  | $ | 3,764
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
|  | 2019 |  | 2018
Balance at beginning of year |  | $ | 415 |  | $ | 704
Increases to reserves |  |  | 5,548 |  |  | 4,755
Amounts written off |  |  | (4,467) |  |  | (5,042)
Effects of foreign currency translation |  |  | 7 |  |  | (2)
Balance at end of year |  | $ | 1,503 |  | $ | 415
Schedule of bad debt expense | Bad debt expense is reported as a component of selling, general and administrative expenses related to credit-related losses. Bad debt expense is as follows (in thousands):
|  | Year Ended |  | Year Ended |  | Year Ended
|  | December 28, |  | December 29, |  | December 30,
|  | 2019 |  | 2018 |  | 2017
|  | (52 weeks) |  | (52 weeks) |  | (52 weeks)
Bad debt expense |  | $ | 173 |  | $ | 1,237 |  | $ | —
Schedule of reimbursable expenses included in revenues | The following expenses are subject to reimbursement (in thousands):
|  | Year Ended |  | Year Ended |  | Year Ended
|  | December 28, |  | December 29, |  | December 30,
|  | 2019 |  | 2018 |  | 2017
|  | (52 weeks) |  | (52 weeks) |  | (52 weeks)
Reimbursable expenses |  | $ | 54,871 |  | $ | 48,817 |  | $ | 41,465
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 | Fiscal Year
|  | 2019 |  | 2018
Balance at the beginning of the period |  | $ | 5,453 |  | $ | 3,287
Balance at the end of the period |  | $ | 4,007 |  | $ | 5,453
During the year ended December 28, 2019, CRA recognized the following revenue as a result of changes in the contract liability balance or performance obligations satisfied in previous years (in thousands):
|  | Year Ended |  | Year Ended
|  | December 28, |  | December 29,
|  | 2019 |  | 2018
|  | (52 weeks) |  | (52 weeks)
Amounts included in contract liabilities at the beginning of the year |  | $ | 5,155 |  | $ | 3,149
Performance obligations satisfied in previous years |  | $ | 3,603 |  | $ | 3,346

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