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Revenue and Allowances (Tables)
12 Months Ended
Jan. 01, 2022
Revenue from Contract with Customer [Abstract]  
Schedule of disaggregation of revenue by type of contract and geographic breakdown
The following tables disaggregate CRA's revenue by type of contract and geographic location (in thousands).
Year EndedYear EndedYear Ended
Type of Contract
January 1,
2022
(52 weeks)
January 2,
2021
(53 weeks)
December 28,
2019
(52 weeks)
Consulting services revenues:
Fixed-price$136,276 $124,383 $107,344 
Time-and-materials429,657 383,990 344,026 
Total$565,933 $508,373 $451,370 
Year EndedYear EndedYear Ended
Geographic Breakdown
January 1,
2022
(52 weeks)
January 2,
2021
(53 weeks)
December 28,
2019
(52 weeks)
Consulting services revenues:
United States$451,436 $405,808 $357,156 
United Kingdom86,191 79,922 72,169 
Other28,306 22,643 22,045 
Total$565,933 $508,373 $451,370 
Schedule of rollforward of the variable consideration and allowances for accounts receivable
A rollforward of the variable consideration and doubtful accounts reserves for accounts receivable, which includes allowances for doubtful accounts of $0.5 million and $0.7 million as of January 1, 2022 and January 2, 2021, respectively, is as follows (in thousands):
Fiscal YearFiscal Year
20212020
Balance at beginning of fiscal year$3,595 $3,838 
Increases to reserves, net of recoveries (1)2,612 2,092 
Amounts written off and foreign currency translation(2,951)(2,335)
Balance at end of fiscal year$3,256 $3,595 
_______________________________
(1)Fiscal 2020 includes the cumulative effect of a change in accounting principle related to ASC 326 in the amount of $0.2 million.
Schedule of rollforward of the variable consideration and allowances for unbilled services
A rollforward of the variable consideration and doubtful accounts reserves for unbilled services is as follows (in thousands):
Fiscal YearFiscal Year
20212020
Balance at beginning of fiscal year$1,000 $1,503 
Increases to reserves, net of recoveries7,574 6,847 
Amounts written off and foreign currency translation(7,210)(7,350)
Balance at end of fiscal year$1,364 $1,000 
Schedule of bad debt expense
The following table presents CRA's bad debt expense, net of recoveries of previously written off allowances (in thousands):
Year EndedYear EndedYear Ended
January 1,
2022
(52 weeks)
January 2,
2021
(53 weeks)
December 28,
2019
(52 weeks)
Bad debt expense, net$27 $227 $173 
Schedule of reimbursable expenses included in revenues The following expenses are subject to reimbursement (in thousands):
Year EndedYear EndedYear Ended
January 1,
2022
(52 weeks)
January 2,
2021
(53 weeks)
December 28,
2019
(52 weeks)
Reimbursable expenses$64,532 $61,661 $54,871 
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):
January 1,
2022
January 2,
2021
December 28,
2019
Contract liabilities$8,811 $5,527 $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):
Year EndedYear EndedYear Ended
January 1,
2022
(52 weeks)
January 2,
2021
(53 weeks)
December 28,
2019
(52 weeks)
Amounts included in contract liabilities at the beginning of the fiscal year$5,185 $3,533 $5,155 
Performance obligations satisfied in previous fiscal years$2,827 $4,503 $3,603