Revenue Recognition (Tables)

9 Months Ended

Sep. 28, 2019

Schedule of disaggregation of revenue by type of contract and geographic location

The following table disaggregates CRA’s revenue by type of contract and geographic location (in thousands):


	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
	September 28,		September 29,		September 28,		September 29,
Type of Contract	2019		2018		2019		2018
Consulting services revenues:
Fixed Price	$	30,057	$	25,047	$	76,622	$	66,440
Time-and-materials		85,629		78,824		255,486		242,445
Total	$	115,686	$	103,871	$	332,108	$	308,885


	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
	September 28,		September 29,		September 28,		September 29,
Geographic Breakdown	2019		2018		2019		2018
Consulting services revenues:
United States	$	92,217	$	80,721	$	263,221	$	244,878
United Kingdom		17,116		17,253		53,027		47,317
Other		6,353		5,897		15,860		16,690
Total	$	115,686	$	103,871	$	332,108	$	308,885

Schedule to the variable consideration reserves

Adjustments to the variable consideration reserves are as follows (in thousands):


	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
	September 28,		September 29,		September 28,		September 29,
	2019		2018		2019		2018
Adjustments to reserves for variable consideration and credit risk	$	2,282	$	2,441	$	6,440	$	5,887

Schedule of bad debt expense

Bad debt expense is as follows (in thousands):


	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
	September 28,		September 29,		September 28,		September 29,
	2019		2018		2019		2018
Bad debt expense	$	142	$	748	$	173	$	1,150

Schedule of reimbursable expenses included in revenues

The following expenses are subject to reimbursement (in thousands):


	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
	September 28,		September 29,		September 28,		September 29,
	2019		2018		2019		2018
Reimbursable expenses	$	13,978	$	11,422	$	38,991	$	34,737

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

The following table presents the opening and closing balances of CRA’s contract liability (in thousands):


	Contract Liability
	Fiscal Year-to-Date		Fiscal Year
	Period Ended		Ended
	September 28, 2019		December 29, 2018
Balance at the beginning of the period	$	5,453	$	3,287
Balance at the end of the period	$	2,502	$	5,453

During the fiscal quarter and fiscal year-to-date period ended September 28, 2019, CRA recognized the following revenue as a result of changes in the contract liability balance (in thousands):


	Fiscal Quarter Ended		Fiscal Year-to-Date Period Ended
	September 28,		September 28,
	2019		2019
Amounts included in contract liabilities at the beginning of the period	$	2,405	$	4,900
Performance obligations satisfied in previous periods	$	3,395	$	3,606