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Revenue Recognition (Tables)
9 Months Ended
Sep. 26, 2020
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 EndedFiscal Year-to-Date
Period Ended
Type of ContractSeptember 26,
2020
September 28,
2019
September 26,
2020
September 28,
2019
Consulting services revenues:
Fixed Price$26,197 $30,057 $85,968 $76,622 
Time-and-materials95,565 85,629 284,983 255,486 
Total$121,762 $115,686 $370,951 $332,108 
Fiscal Quarter EndedFiscal Year-to-Date
Period Ended
Geographic BreakdownSeptember 26,
2020
September 28,
2019
September 26,
2020
September 28,
2019
Consulting services revenues:
United States$96,117 $92,217 $296,273 $263,221 
United Kingdom20,358 17,116 57,355 53,027 
Other5,287 6,353 17,323 15,860 
Total$121,762 $115,686 $370,951 $332,108 
Schedule of adjustments to allowances for accounts receivable and unbilled services related to reserves for credit risk
Adjustments to the allowances for accounts receivable and unbilled services related to reserves for credit risk are as follows (in thousands):
Fiscal Year-to-Date
Period Ended
Fiscal Year Ended
September 26, 2020December 28, 2019
Beginning balance$370 $639 
Cumulative effect of a change in accounting principle related to ASC 326203 — 
Provision for credit loss expense, net of recoveries228 173 
Amounts written off(128)(442)
Ending balance$673 $370 
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 EndedFiscal Year-to-Date
Period Ended
September 26,
2020
September 28,
2019
September 26,
2020
September 28,
2019
Bad debt expense (recovery), net$271 $142 $228 $173 
Schedule of expenses are subject to reimbursement The following expenses are subject to reimbursement (in thousands):
Fiscal Quarter EndedFiscal Year-to-Date
Period Ended
September 26,
2020
September 28,
2019
September 26,
2020
September 28,
2019
Reimbursable expenses$13,150 $13,978 $44,395 $38,991 
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):
September 26, 2020December 28, 2019
Balance at the end of the period$2,201 $4,007 
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 EndedFiscal Year-to-Date
Period Ended
September 26,
2020
September 28,
2019
September 26,
2020
September 28,
2019
Revenue recognized for amounts included in contract liabilities at the beginning of the period$1,766 $2,405 $3,262 $4,900 
Revenue recognized for performance obligations satisfied in previous periods$3,987 $3,395 $4,363 $3,606