Income Taxes	9 Months Ended
Oct. 01, 2016
Income Taxes
Income Taxes	13. Income Taxes CRA's effective income tax rates were 37.7% and 35.3% for the third quarters of fiscal 2016 and fiscal 2015, respectively. The effective tax rate for the third quarter of fiscal 2016 was higher than the prior year primarily due to discrete items that benefited the third quarter fiscal 2015 rate, the majority of which related to the revaluing of CRA's US deferred tax assets, partially offset by a more favorable geographical mix of earnings in the third quarter of fiscal 2016. The effective tax rate in the third quarter of fiscal 2016 was lower than the combined Federal and state statutory tax rate due to a favorable geographical mix of earnings. The effective tax rate in the third quarter of fiscal 2015 was lower than the combined Federal and state statutory tax rate and included favorable rate drivers resulting from a favorable geographical mix of earnings and the use of valuation allowances, offset by the tax treatment of contingent consideration and other permanent tax differences. Additionally, there were several discrete items in the third quarter of fiscal 2015 that benefited the rate, the majority of which related to the revaluing of CRA's US deferred tax assets. CRA's effective income tax rates were 34.3% and 38.0% for the first three quarters of fiscal 2016 and fiscal 2015, respectively. The effective tax rate for the first three quarters of 2016 was lower than the prior year primarily due to a more favorable geographical mix of earnings as well as the gain on sale of business assets of GNU of approximately $3.8 million, resulting in a disproportionately lower share of taxes as the gain was offset by net operating losses that had a full valuation allowance. However, the lower effective tax rate in the first three quarters of fiscal 2016 as compared to the first three quarters of fiscal 2015 was partially lessened by benefits realized owing to a non-recurring valuation allowance and the revaluing of CRA's US deferred tax assets in the prior year. The effective tax rate in the first three quarters of fiscal 2016 was lower than the combined Federal and state statutory tax rate primarily due to a favorable geographical mix of earnings, as well as the sale of GNU's business assets described above. The effective tax rate in the first three quarters of fiscal 2015 was slightly lower than the combined Federal and state statutory tax rate and included favorable rates drivers resulting from the geographical mix of earnings, the use of valuation allowances, and benefit related to revaluing of CRA's US deferred tax assets, offset by the tax treatment of contingent consideration and other permanent tax differences. Additionally, there was a discrete benefit in the first three quarters of 2015 related to prior period true-ups primarily as a result of a decrease in a statutory withholding tax rate. CRA has not provided for deferred income taxes or foreign withholding taxes on undistributed earnings from its foreign subsidiaries as of October 1, 2016 because such earnings are considered to be indefinitely reinvested. CRA does not rely on these unremitted earnings as a source of funds for its domestic business, as it expects to have sufficient cash flow and availability from its U.S. revolving credit facility to fund its U.S. operational and strategic needs. If CRA were to repatriate its foreign earnings that are indefinitely reinvested, it would incur minimal additional tax expense. As of January 2, 2016, CRA had an approximate $1,265,000 balance of unrecognized tax benefits, of which, approximately $195 thousand was expected to reverse within twelve months. As of October, 1, 2016, CRA had an approximately $1,549,000 balance of unrecognized tax benefits, of which approximately $518 thousand was expected to reverse within twelve months.

13. Income Taxes

CRA's effective income tax rates were 37.7% and 35.3% for the third quarters of fiscal 2016 and fiscal 2015, respectively. The effective tax rate for the third quarter of fiscal 2016 was higher than the prior year primarily due to discrete items that benefited the third quarter fiscal 2015 rate, the majority of which related to the revaluing of CRA's US deferred tax assets, partially offset by a more favorable geographical mix of earnings in the third quarter of fiscal 2016. The effective tax rate in the third quarter of fiscal 2016 was lower than the combined Federal and state statutory tax rate due to a favorable geographical mix of earnings. The effective tax rate in the third quarter of fiscal 2015 was lower than the combined Federal and state statutory tax rate and included favorable rate drivers resulting from a favorable geographical mix of earnings and the use of valuation allowances, offset by the tax treatment of contingent consideration and other permanent tax differences. Additionally, there were several discrete items in the third quarter of fiscal 2015 that benefited the rate, the majority of which related to the revaluing of CRA's US deferred tax assets.

CRA's effective income tax rates were 34.3% and 38.0% for the first three quarters of fiscal 2016 and fiscal 2015, respectively. The effective tax rate for the first three quarters of 2016 was lower than the prior year primarily due to a more favorable geographical mix of earnings as well as the gain on sale of business assets of GNU of approximately $3.8 million, resulting in a disproportionately lower share of taxes as the gain was offset by net operating losses that had a full valuation allowance. However, the lower effective tax rate in the first three quarters of fiscal 2016 as compared to the first three quarters of fiscal 2015 was partially lessened by benefits realized owing to a non-recurring valuation allowance and the revaluing of CRA's US deferred tax assets in the prior year.

The effective tax rate in the first three quarters of fiscal 2016 was lower than the combined Federal and state statutory tax rate primarily due to a favorable geographical mix of earnings, as well as the sale of GNU's business assets described above. The effective tax rate in the first three quarters of fiscal 2015 was slightly lower than the combined Federal and state statutory tax rate and included favorable rates drivers resulting from the geographical mix of earnings, the use of valuation allowances, and benefit related to revaluing of CRA's US deferred tax assets, offset by the tax treatment of contingent consideration and other permanent tax differences. Additionally, there was a discrete benefit in the first three quarters of 2015 related to prior period true-ups primarily as a result of a decrease in a statutory withholding tax rate.

CRA has not provided for deferred income taxes or foreign withholding taxes on undistributed earnings from its foreign subsidiaries as of October 1, 2016 because such earnings are considered to be indefinitely reinvested. CRA does not rely on these unremitted earnings as a source of funds for its domestic business, as it expects to have sufficient cash flow and availability from its U.S. revolving credit facility to fund its U.S. operational and strategic needs. If CRA were to repatriate its foreign earnings that are indefinitely reinvested, it would incur minimal additional tax expense.

As of January 2, 2016, CRA had an approximate $1,265,000 balance of unrecognized tax benefits, of which, approximately $195 thousand was expected to reverse within twelve months. As of October, 1, 2016, CRA had an approximately $1,549,000 balance of unrecognized tax benefits, of which approximately $518 thousand was expected to reverse within twelve months.