XML 35 R25.htm IDEA: XBRL DOCUMENT v3.23.3
Revenues and Allowances (Tables)
 9 Months Ended
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 EndedFiscal Year-to-Date
Period Ended
Type of ContractSeptember 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-materials120,770 124,240 380,721 365,410 
Total$147,553 $148,441 $462,363 $445,925 
Fiscal Quarter EndedFiscal Year-to-Date
Period Ended
Geographic BreakdownSeptember 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 Kingdom21,227 20,069 73,272 63,322 
Other8,906 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 EndedFiscal 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 EndedFiscal 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 EndedFiscal 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