XML 43 R32.htm IDEA: XBRL DOCUMENT
v3.20.2

Revenue Recognition - Reserves for Variable Consideration and Credit Risk (Details) - USD ($) $ in Thousands | 3 Months Ended | 9 Months Ended | 12 Months Ended
--- | --- | --- | ---
Sep. 26, 2020 | Sep. 28, 2019 | Sep. 26, 2020 | Sep. 28, 2019 | Dec. 28, 2019
Adjustments to the allowances for accounts receivable and unbilled services related to reserves for credit risk |  |  |  |  |
Beginning balance |  |  | $ 370 | $ 639 | $ 639
Cumulative effect of a change in accounting principle related to ASC 326 |  |  | 203 |  | 0
Provision for credit loss expense, net of recoveries |  |  | 228 |  | 173
Amounts written off |  |  | (128) |  | (442)
Ending balance | $ 673 |  | 673 |  | $ 370
Bad debt expense, net of recoveries of previously written off allowances |  |  |  |  |
Bad debt expense (recovery), net | 271 | $ 142 | 228 | 173 |
Reimbursable expenses | $ 13,150 | $ 13,978 | $ 44,395 | $ 38,991 |

X
- Definition Amount of allowance for doubtful accounts receivable cumulative effect of change. + References No definition available. + Details
Name: | crai_AllowanceForDoubtfulAccountsReceivableCumulativeEffectOfChange
Namespace Prefix: | crai_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition It represents information about bad debt recovery (recovery). + References No definition available. + Details
Name: | crai_BadDebtExpenseRecovery
Namespace Prefix: | crai_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition This concept does not have a custom type definition + References No definition available. + Details
Name: | crai_DadDebtExpenseNetOfRecoveriesOfPreviouslyWrittenOffAllowancesAbstract
Namespace Prefix: | crai_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of expense (reversal of expense) for expected credit loss on accounts receivable related to credit risk. + References No definition available. + Details
Name: | crai_ProvisionForDoubtfulAccountsCreditRisk
Namespace Prefix: | crai_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of reimbursable expenses, which include expenses for travel and other out-of-pocket expenses, outside consultants, and other reimbursable expenses. Revenues include reimbursable expenses. + References No definition available. + Details
Name: | crai_ReimbursableExpensesSubjectToReimbursement
Namespace Prefix: | crai_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of allowance for credit loss on accounts receivable. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 4 -URI http://asc.fasb.org/extlink&oid=118936363&loc=d3e5074-111524 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (f) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 45 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=118955202&loc=SL82895884-210446 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition A roll forward is a reconciliation of a concept from the beginning of a period to the end of a period. + References No definition available. + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableRollforward
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of direct write-downs of accounts receivable charged against the allowance. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=119407570&loc=SL82919249-210447 + Details
Name: | us-gaap_AllowanceForDoubtfulAccountsReceivableWriteOffs
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration