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Revenues and Allowances (Tables)

9 Months Ended

Sep. 28, 2024

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 28, 2024						September 30, 2023						September 28, 2024						September 30, 2023
Consulting services revenues:
Fixed-price						$	30,670					$	26,856					$	90,043					$	81,585
Time-and-materials						137,078						120,697						420,936						380,778
Total						$	167,748					$	147,553					$	510,979					$	462,363

Revenues have been attributed to locations based on the location of the legal entity generating the revenues.

						Fiscal Quarter Ended												Fiscal Year-to-Date Period Ended
Geographic Breakdown						September 28, 2024						September 30, 2023						September 28, 2024						September 30, 2023
Consulting services revenues:
United States						$	136,223					$	117,420					$	417,029					$	362,186
United Kingdom						20,821						21,227						64,136						73,272
Other						10,704						8,906						29,814						26,905
Total						$	167,748					$	147,553					$	510,979					$	462,363

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 28, 2024						September 30, 2023						September 28, 2024						September 30, 2023
Bad debt expense (recovery), net						$	(94)					$	131					$	587					$	523

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 28, 2024						September 30, 2023						September 28, 2024						September 30, 2023
Reimbursable expenses						$	16,107					$	17,932					$	49,530					$	49,165

Schedule of opening and closing balances and result of changes in contract liability balance (in thousands)

The following table presents the open and closing balances of CRA's accounts receivable, net and unbilled services, net (in thousands):

						September 28, 2024						December 30, 2023						December 31, 2022
Accounts receivable, net						$	152,116					$	142,729					$	143,644
Unbilled services, net						$	80,739					$	56,827					$	51,343

The following table presents the closing balances of CRA's contract liabilities (in thousands):

						September 28, 2024						December 30, 2023						December 31, 2022
Contract liabilities						$	2,141					$	6,037					$	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 28, 2024						September 30, 2023						September 28, 2024						September 30, 2023
Amounts included in contract liabilities at the beginning of the period						$	1,656					$	2,580					$	5,686					$	6,619
Performance obligations satisfied in previous periods						$	2,650					$	3,658					$	3,557					$	2,816

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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

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef
-Topic 606
-SubTopic 10
-Name Accounting Standards Codification
-Section 50
-Paragraph 5
-Publisher FASB
-URI https://asc.fasb.org/1943274/2147479806/606-10-50-5

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