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Revenue Recognition (Tables) | 6 Months Ended
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Jun. 27, 2020
Revenue Recognition |
Schedule of disaggregate CRA's revenue by type of contract and geographic location | The following tables disaggregate CRA’s revenue by type of contract and geographic location (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Fiscal Year-to-Date
​ | ​ | Fiscal Quarter Ended | ​ | Period Ended
​ | ​ | June 27, | ​ | June 29, | ​ | June 27, | ​ | June 29,
Type of Contract |  | 2020 |  | 2019 |  | 2020 |  | 2019
Consulting services revenues: | ​ | ​ | ​ |  | ​ |  | ​ | ​ | ​ | ​ | ​ | ​
Fixed Price | ​ | $ | 30,783 | ​ | $ | 25,179 | ​ | $ | 59,771 | ​ | $ | 46,565
Time-and-materials | ​ |  | 92,248 | ​ |  | 85,394 | ​ | ​ | 189,418 | ​ | ​ | 169,857
Total | ​ | $ | 123,031 | ​ | $ | 110,573 | ​ | $ | 249,189 | ​ | $ | 216,422
​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Fiscal Year-to-Date
​ | ​ | Fiscal Quarter Ended | ​ | Period Ended
​ | ​ | June 27, | ​ | June 29, | ​ | June 27, | ​ | June 29,
Geographic Breakdown |  | 2020 |  | 2019 |  | 2020 |  | 2019
Consulting services revenues: | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
United States |  | $ | 99,416 |  | $ | 87,475 | ​ | $ | 200,156 | ​ | $ | 171,004
United Kingdom | ​ | ​ | 17,931 | ​ | ​ | 17,404 | ​ | ​ | 36,997 | ​ | ​ | 35,911
Other | ​ | ​ | 5,684 | ​ | ​ | 5,694 | ​ | ​ | 12,036 | ​ | ​ | 9,507
Total |  | $ | 123,031 | ​ | $ | 110,573 | ​ | $ | 249,189 | ​ | $ | 216,422
Schedule of additions to the allowances for accounts receivable and unbilled services related to reserves for variable consideration | Additions to the allowances for accounts receivable and unbilled services related to reserves for variable consideration are as follows (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Fiscal Year-to-Date
​ | ​ | Fiscal Quarter Ended | ​ | Period Ended
​ | ​ | June 27, | ​ | June 29, | ​ | June 27, | ​ | June 29,
​ |  | 2020 |  | 2019 |  | 2020 |  | 2019
Additions to reserves for variable consideration | ​ | $ | 1,705 | ​ | $ | 2,725 | ​ | $ | 3,119 | ​ | $ | 4,158
Schedule of adjustments to allowances for accounts receivable and unbilled services related to reserves for credit risk | Adjustments to the allowances for accounts receivable and unbilled services related to reserves for credit risk are as follows (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  | Fiscal Year-to-Date |  | ​ | ​
​ | ​ | Period Ended | ​ | Fiscal Year Ended
​ | ​ | June 27, 2020 | ​ | December 28, 2019
Beginning balance | ​ | $ | 370 | ​ | $ | 639
Cumulative effect of a change in accounting principle related to ASC 326 | ​ |  | 203 | ​ |  | —
Provision for credit loss expense, net of recoveries | ​ | ​ | (43) | ​ | ​ | 173
Amounts written off | ​ |  | (138) | ​ |  | (442)
Ending balance | ​ | $ | 392 | ​ | $ | 370
Schedule of bad debt expense, net of recoveries | The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ |  |  | ​ |  |  | ​ |  | Fiscal Year-to-Date
​ | ​ | Fiscal Quarter Ended | ​ | Period Ended
​ | ​ | June 27, | ​ | June 29, | ​ | June 27, | ​ | June 29,
​ |  | 2020 |  | 2019 |  | 2020 |  | 2019
Bad debt expense (recovery), net | ​ | $ | (102) | ​ | $ | 48 | ​ | $ | (43) | ​ | $ | 31
Schedule of expenses are subject to reimbursement | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | Fiscal Year-to-Date
​ | ​ | Fiscal Quarter Ended | ​ | Period Ended
​ | ​ | June 27, | ​ | June 29, | ​ | June 27, | ​ | June 29,
​ |  | 2020 |  | 2019 |  | 2020 |  | 2019
Reimbursable expenses | ​ | $ | 14,815 | ​ | $ | 12,178 | ​ | $ | 31,245 | ​ | $ | 25,013
​
Schedule of opening and closing balances and result of changes in contract liability balance (in thousands) | The following table presents the closing balances of CRA’s contract liabilities (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | June 27, 2020 | ​ | December 28, 2019
Balance at the end of the period | ​ | $ | 2,775 | ​ | $ | 4,007
​ CRA recognized the following revenue that was included in the contract liabilities balance as of the opening of the respective period or for performance obligations satisfied in previous periods (in thousands): ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | ​
​ | ​ | ​ | ​ | ​ | ​ | ​ | ​ | Fiscal Year-to-Date
​ | ​ | Fiscal Quarter Ended | ​ | Period Ended
​ | ​ | June 27, | ​ | ​ | June 29, | ​ | June 27, | ​ | ​ | June 29,
​ |  | 2020 | ​ | ​ | 2019 |  | 2020 | ​ | ​ | 2019
Revenue recognized for amounts included in contract liabilities at the beginning of the period | ​ | $ | 2,940 | ​ | $ | 2,560 | ​ | $ | 3,250 | ​ | $ | 4,631
Revenue recognized for performance obligations satisfied in previous periods | ​ | $ | 3,554 | ​ | $ | 5,691 | ​ | $ | 4,075 | ​ | $ | 3,590

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