Forgivable Loans

9 Months Ended

Sep. 26, 2020

Forgivable loan activity for the fiscal year-to-date period ended September 26, 2020 and the fiscal year ended December 28, 2019 is as follows (in thousands):


	Fiscal Year-to-Date Period Ended		Fiscal Year Ended
	September 26, 2020		December 28, 2019
Beginning balance	$	55,141	$	40,294
Advances	38,478		35,166
Repayments	—		(1,173)
Reclassification from accrued expenses / to other assets	(9,713)		(1,734)
Amortization	(19,517)		(17,700)
Effects of foreign currency translation	(214)		288
Ending balance	$	64,175	$	55,141
Current portion of forgivable loans	$	6,037	$	6,751
Non-current portion of forgivable loans	$	58,138	$	48,390

At September 26, 2020 and December 28, 2019, CRA had no other loans to current or former employees included in other assets on the condensed consolidated balance sheet.

The principal amount of forgivable loans and accrued interest is forgiven by CRA over the term of the loans, provided that the employee or non-employee expert continues employment or affiliation with CRA and complies with certain contractual requirements. CRA maintains an allowance for doubtful accounts for amounts not expected to be collected, which is initially assessed when the employee or non-employee fails to comply with contractual requirements or ceases employment or affiliation with CRA. The allowances are determined per specific borrower and are based on their financial condition and related facts and circumstances, including consideration of collateral.

For the fiscal year-to-date period ended September 26, 2020 and the fiscal year ended December 28, 2019, no allowances or write-offs of these loans were recorded.