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v3.23.3

Revenues and Allowances (Tables) | 9 Months Ended
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Sep. 30, 2023
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 30, 2023 |  | October 1, 2022 |  | September 30, 2023 |  | October 1, 2022
Consulting services revenues: |  |  |  |  |  |  |  |
Fixed-price |  | $ | 26,783 |  |  | $ | 24,201 |  |  | $ | 81,642 |  |  | $ | 80,515 |
Time-and-materials |  | 120,770 |  |  | 124,240 |  |  | 380,721 |  |  | 365,410 |
Total |  | $ | 147,553 |  |  | $ | 148,441 |  |  | $ | 462,363 |  |  | $ | 445,925 |
|  | Fiscal Quarter Ended |  | Fiscal Year-to-Date Period Ended
Geographic Breakdown |  | September 30, 2023 |  | October 1, 2022 |  | September 30, 2023 |  | October 1, 2022
Consulting services revenues: |  |  |  |  |  |  |  |
United States |  | $ | 117,420 |  |  | $ | 121,496 |  |  | $ | 362,186 |  |  | $ | 358,583 |
United Kingdom |  | 21,227 |  |  | 20,069 |  |  | 73,272 |  |  | 63,322 |
Other |  | 8,906 |  |  | 6,876 |  |  | 26,905 |  |  | 24,020 |
Total |  | $ | 147,553 |  |  | $ | 148,441 |  |  | $ | 462,363 |  |  | $ | 445,925 |
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 30, 2023 |  | October 1, 2022 |  | September 30, 2023 |  | October 1, 2022
Bad debt expense (recovery), net |  | $ | 131 |  |  | $ | (83) |  |  | $ | 523 |  |  | $ | (345) |
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 30, 2023 |  | October 1, 2022 |  | September 30, 2023 |  | October 1, 2022
Reimbursable expenses |  | $ | 17,932 |  |  | $ | 15,009 |  |  | $ | 49,165 |  |  | $ | 47,654 |
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 30, 2023 |  | December 31, 2022
Contract liabilities |  | $ | 2,197 |  |  | $ | 6,977 |
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 30, 2023 |  | October 1, 2022 |  | September 30, 2023 |  | October 1, 2022
Amounts included in contract liabilities at the beginning of the period |  | $ | 2,580 |  |  | $ | 1,831 |  |  | $ | 6,619 |  |  | $ | 8,101 |
Performance obligations satisfied in previous periods |  | $ | 3,658 |  |  | $ | 3,495 |  |  | $ | 2,816 |  |  | $ | 2,193 |

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- Definition Tabular disclosure of receivable, contract asset, and contract liability from contract with customer. Includes, but is not limited to, change in contract asset and contract liability. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 + Details
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