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Revenues and Allowances (Tables)
12 Months Ended
Dec. 30, 2023
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 EndedYear EndedYear Ended
Type of Contract
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
January 1,
2022
(52 weeks)
Consulting services revenues:
Fixed-price$113,983 $110,129 $136,276 
Time-and-materials509,993 480,772 429,657 
Total$623,976 $590,901 $565,933 
Revenues have been attributed to locations based on the location of the legal entity generating the revenues.
Year EndedYear EndedYear Ended
Geographic Breakdown
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
January 1,
2022
(52 weeks)
Consulting services revenues:
United States$493,923 $470,233 $451,436 
United Kingdom94,445 89,235 86,191 
Other35,608 31,433 28,306 
Total$623,976 $590,901 $565,933 
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 $0.6 million and $0.1 million as of December 30, 2023 and December 31, 2022, respectively, is as follows (in thousands):
Fiscal YearFiscal Year
20232022
Balance at beginning of fiscal year$2,640 $3,256 
Increases to reserves, net of recoveries5,510 1,808 
Amounts written off and foreign currency translation(3,815)(2,424)
Balance at end of fiscal year$4,335 $2,640 
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 YearFiscal Year
20232022
Balance at beginning of fiscal year$1,120 $1,364 
Increases to reserves, net of recoveries7,966 9,176 
Amounts written off and foreign currency translation(7,457)(9,420)
Balance at end of fiscal year$1,629 $1,120 
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 EndedYear EndedYear Ended
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
January 1,
2022
(52 weeks)
Bad debt expense, net$533 $(345)$27 
Schedule of reimbursable expenses included in revenues The following expenses are subject to reimbursement (in thousands):
Year EndedYear EndedYear Ended
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
January 1,
2022
(52 weeks)
Reimbursable expenses$65,277 $63,318 $64,532 
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):
December 30,
2023
December 31,
2022
January 1,
2022
Contract liabilities$6,037 $6,977 $8,811 
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 EndedYear EndedYear Ended
December 30,
2023
(52 weeks)
December 31,
2022
(52 weeks)
January 1,
2022
(52 weeks)
Amounts included in contract liabilities at the beginning of the fiscal year$6,700 $8,325 $5,185 
Performance obligations satisfied in previous fiscal years$2,912 $2,207 $2,827