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Revenue and Allowances (Tables) | 12 Months Ended
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Jan. 01, 2022
Revenue from Contract with Customer [Abstract] |
Schedule of disaggregation of revenue by type of contract and geographic breakdown | The following tables disaggregate CRA's revenue by type of contract and geographic location (in thousands).
| Year Ended |  | Year Ended |  | Year Ended
Type of Contract | January 1, 2022 (52 weeks) |  | January 2, 2021 (53 weeks) |  | December 28, 2019 (52 weeks)
Consulting services revenues: |  |  |  |  |
Fixed-price | $ | 136,276 |  |  | $ | 124,383 |  |  | $ | 107,344 |
Time-and-materials | 429,657 |  |  | 383,990 |  |  | 344,026 |
Total | $ | 565,933 |  |  | $ | 508,373 |  |  | $ | 451,370 |
| Year Ended |  | Year Ended |  | Year Ended
Geographic Breakdown | January 1, 2022 (52 weeks) |  | January 2, 2021 (53 weeks) |  | December 28, 2019 (52 weeks)
Consulting services revenues: |  |  |  |  |
United States | $ | 451,436 |  |  | $ | 405,808 |  |  | $ | 357,156 |
United Kingdom | 86,191 |  |  | 79,922 |  |  | 72,169 |
Other | 28,306 |  |  | 22,643 |  |  | 22,045 |
Total | $ | 565,933 |  |  | $ | 508,373 |  |  | $ | 451,370 |
Schedule of rollforward of the variable consideration and allowances for accounts receivable | A rollforward of the variable consideration and doubtful accounts reserves for accounts receivable, which includes allowances for doubtful accounts of $0.5 million and $0.7 million as of January 1, 2022 and January 2, 2021, respectively, is as follows (in thousands):
| Fiscal Year |  | Fiscal Year
| 2021 |  | 2020
Balance at beginning of fiscal year | $ | 3,595 |  |  | $ | 3,838 |
Increases to reserves, net of recoveries (1) | 2,612 |  |  | 2,092 |
Amounts written off and foreign currency translation | (2,951) |  |  | (2,335) |
Balance at end of fiscal year | $ | 3,256 |  |  | $ | 3,595 |
_______________________________ (1)Fiscal 2020 includes the cumulative effect of a change in accounting principle related to ASC 326 in the amount of $0.2 million.
Schedule of rollforward of the variable consideration and allowances for unbilled services | A rollforward of the variable consideration and doubtful accounts reserves for unbilled services is as follows (in thousands):
| Fiscal Year |  | Fiscal Year
| 2021 |  | 2020
Balance at beginning of fiscal year | $ | 1,000 |  |  | $ | 1,503 |
Increases to reserves, net of recoveries | 7,574 |  |  | 6,847 |
Amounts written off and foreign currency translation | (7,210) |  |  | (7,350) |
Balance at end of fiscal year | $ | 1,364 |  |  | $ | 1,000 |
Schedule of bad debt expense | The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands):
| Year Ended |  | Year Ended |  | Year Ended
| January 1, 2022 (52 weeks) |  | January 2, 2021 (53 weeks) |  | December 28, 2019 (52 weeks)
Bad debt expense, net | $ | 27 |  |  | $ | 227 |  |  | $ | 173 |
Schedule of reimbursable expenses included in revenues | The following expenses are subject to reimbursement (in thousands):
| Year Ended |  | Year Ended |  | Year Ended
| January 1, 2022 (52 weeks) |  | January 2, 2021 (53 weeks) |  | December 28, 2019 (52 weeks)
Reimbursable expenses | $ | 64,532 |  |  | $ | 61,661 |  |  | $ | 54,871 |
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):
| January 1, 2022 |  | January 2, 2021 |  | December 28, 2019
Contract liabilities | $ | 8,811 |  |  | $ | 5,527 |  |  | $ | 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):
| Year Ended |  | Year Ended |  | Year Ended
| January 1, 2022 (52 weeks) |  | January 2, 2021 (53 weeks) |  | December 28, 2019 (52 weeks)
Amounts included in contract liabilities at the beginning of the fiscal year | $ | 5,185 |  |  | $ | 3,533 |  |  | $ | 5,155 |
Performance obligations satisfied in previous fiscal years | $ | 2,827 |  |  | $ | 4,503 |  |  | $ | 3,603 |

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- Definition Tabular disclosure of allowance for credit loss of financing receivable, classified as current. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 310 -SubTopic 10 -Section 50 -Paragraph 11B -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=123577603&loc=SL6953423-111524 Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 326 -SubTopic 20 -Section 50 -Paragraph 13 -URI http://asc.fasb.org/extlink&oid=124255953&loc=SL82919249-210447 + Details
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