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v3.23.1

Forgivable Loans | 3 Months Ended
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Apr. 01, 2023
Forgivable Loans |
Forgivable Loans | Forgivable Loans In order to attract and retain highly skilled professionals, CRA may issue forgivable loans to employees and non-employee experts, certain of which may be denominated in local currencies. A portion of these loans is collateralized. The principal amount of forgivable loans and accrued interest is forgiven by CRA over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with CRA and complies with certain contractual requirements. The expense associated with the forgiveness of the principal amount of the loans is recorded as compensation expense over the service period, which is consistent with the term of the loans. The following table presents forgivable loan activity for the respective periods (in thousands):
|  | Fiscal Quarter Ended |  | Fiscal Year Ended
|  | April 1, 2023 |  | December 31, 2022
Beginning balance |  | $ | 56,456 |  |  | $ | 48,591 |
Advances |  | 16,842 |  |  | 34,984 |
Repayments |  | (616) |  |  | (25) |
Reclassifications from accrued expenses or to other assets (1) |  | — |  |  | (2,192) |
Amortization |  | (6,242) |  |  | (24,403) |
Effects of foreign currency translation |  | 80 |  |  | (499) |
Ending balance |  | $ | 66,520 |  |  | $ | 56,456 |
Current portion of forgivable loans |  | $ | 13,781 |  |  | $ | 9,666 |
Non-current portion of forgivable loans |  | $ | 52,739 |  |  | $ | 46,790 |
_______________________________ (1)Relates to the reclassification of performance awards previously recorded as accrued expenses or forgivable loans that have been reclassified to other receivables.

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- Definition Represents information pertaining to disclosure of forgivable loans. + References No definition available. + Details
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