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Revenue Recognition (Tables) | 9 Months Ended
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Sep. 26, 2020
Revenue from Contract with Customer [Abstract] |
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 Quarter Ended |  | Fiscal Year-to-Date Period Ended
Type of Contract |  | September 26, 2020 |  | September 28, 2019 |  | September 26, 2020 |  | September 28, 2019
Consulting services revenues: |  |  |  |  |  |  |  |
Fixed Price |  | $ | 26,197 |  |  | $ | 30,057 |  |  | $ | 85,968 |  |  | $ | 76,622 |
Time-and-materials |  | 95,565 |  |  | 85,629 |  |  | 284,983 |  |  | 255,486 |
Total |  | $ | 121,762 |  |  | $ | 115,686 |  |  | $ | 370,951 |  |  | $ | 332,108 |
​ |  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
Geographic Breakdown |  | September 26, 2020 |  | September 28, 2019 |  | September 26, 2020 |  | September 28, 2019
Consulting services revenues: |  |  |  |  |  |  |  |
United States |  | $ | 96,117 |  |  | $ | 92,217 |  |  | $ | 296,273 |  |  | $ | 263,221 |
United Kingdom |  | 20,358 |  |  | 17,116 |  |  | 57,355 |  |  | 53,027 |
Other |  | 5,287 |  |  | 6,353 |  |  | 17,323 |  |  | 15,860 |
Total |  | $ | 121,762 |  |  | $ | 115,686 |  |  | $ | 370,951 |  |  | $ | 332,108 |
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
​ |  | September 26, 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 |  | 228 |  |  | 173 |
Amounts written off |  | (128) |  |  | (442) |
Ending balance |  | $ | 673 |  |  | $ | 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 Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | September 26, 2020 |  | September 28, 2019 |  | September 26, 2020 |  | September 28, 2019
Bad debt expense (recovery), net |  | $ | 271 |  |  | $ | 142 |  |  | $ | 228 |  |  | $ | 173 |
Schedule of expenses are subject to reimbursement | The following expenses are subject to reimbursement (in thousands):
​ |  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | September 26, 2020 |  | September 28, 2019 |  | September 26, 2020 |  | September 28, 2019
Reimbursable expenses |  | $ | 13,150 |  |  | $ | 13,978 |  |  | $ | 44,395 |  |  | $ | 38,991 |
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):
​ |  | September 26, 2020 |  | December 28, 2019
Balance at the end of the period |  | $ | 2,201 |  |  | $ | 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 Quarter Ended |  | Fiscal Year-to-Date Period Ended
|  | September 26, 2020 |  | September 28, 2019 |  | September 26, 2020 |  | September 28, 2019
Revenue recognized for amounts included in contract liabilities at the beginning of the period |  | $ | 1,766 |  |  | $ | 2,405 |  |  | $ | 3,262 |  |  | $ | 4,900 |
Revenue recognized for performance obligations satisfied in previous periods |  | $ | 3,987 |  |  | $ | 3,395 |  |  | $ | 4,363 |  |  | $ | 3,606 |

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