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Income Taxes (Tables)

12 Months Ended

Dec. 28, 2019

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):

		Year Ended			Year Ended			Year Ended
		December 28,			December 29,			December 30,
		2019			2018			2017
		(52 weeks)			(52 weeks)			(52 weeks)
Income before provision for income taxes:
U.S.		$	20,778		$	21,118		$	12,248
Foreign			6,019			7,815			2,916
Total		$	26,797		$	28,933		$	15,164

Schedule of components of provision (benefit) for income taxes

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

		Year Ended			Year Ended			Year Ended
		December 28,			December 29,			December 30,
		2019			2018			2017
		(52 weeks)			(52 weeks)			(52 weeks)
Currently payable:
Federal		$	4,252		$	4,015		$	4,515
Foreign			1,119			1,487			493
State			1,838			1,788			804
			7,209			7,290			5,812
Deferred:
Federal			(869)			(384)			1,809
Foreign			331			(88)			(85)
State			(621)			(357)			(73)
			(1,159)			(829)			1,651
		$	6,050		$	6,461		$	7,463

Schedule of reconciliation of tax rates with the federal statutory rate

A reconciliation of CRA’s tax rates with the federal statutory rate is as follows:

		Fiscal Year		Fiscal Year		Fiscal Year
		2019		2018		2017
Federal statutory rate		21.0	%	21.0	%	35.0	%
State income taxes, net of federal income tax benefit		5.5		4.9		3.9
Tax law changes		—		0.9		23.7
Share-based compensation		(5.0)		(6.3)		(15.8)
Meals & Entertainment Expense		1.7		1.3		3.0
Executive Compensation		1.6		1.0		1.8
Foreign rate differential		—		—		(2.8)
Uncertain tax positions		(2.5)		(1.1)		(0.1)
Other		0.3		0.6		0.5
		22.6	%	22.3	%	49.2	%

Schedule of components of deferred tax assets (liabilities)

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

		December 28,			December 29,
		2019			2018
Deferred tax assets:
Accrued compensation and related expense		$	12,842		$	12,691
Allowance for doubtful accounts			2,023			1,694
Net operating loss carryforwards			335			402
Lease liabilities			39,747			—
Deferred rent, accruals, and other			119			5,656
Total gross deferred tax assets			55,066			20,443
Less: valuation allowance			—			—
Total deferred tax assets net of valuation allowance			55,066			20,443
Deferred tax liabilities:
Goodwill and other intangible asset amortization			3,650			4,295
Right-of-Use assets			33,012			—
Property and equipment			7,690			6,762
Prepaids and other			548			358
Total deferred tax liabilities			44,900			11,415
Net deferred tax assets		$	10,166		$	9,028

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):

		Fiscal Year			Fiscal Year
		2019			2018
Balance at beginning of period		$	867		$	1,031
Additions for tax positions taken during prior years			—			132
Reductions for tax positions taken during prior years			(25)			—
Additions for tax positions taken during the current year			—			—
Reductions as a result of a lapse of the applicable statutes of limitations			(600)			(296)
Settlements with tax authorities			—			—
Balance at end of the period		$	242		$	867

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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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