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 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 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