CRA International (CRAI) 10-Q 28 Oct 13 2013 Q3 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	9 Months Ended
	Sep. 28, 2013	Oct. 24, 2013
Document and Entity Information
Entity Registrant Name	CRA INTERNATIONAL, INC.
Entity Central Index Key	1053706
Document Type	10-Q
Document Period End Date	28-Sep-13
Amendment Flag	FALSE
Current Fiscal Year End Date	-16
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		10,164,738
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q3

Condensed_Consolidated_Stateme

Condensed Consolidated Statements of Operations (USD $)	3 Months Ended		9 Months Ended
In Thousands, except Per Share data, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Condensed Consolidated Statements of Operations
Revenues	$74,427	$65,912	$202,760	$202,857
Costs of services	50,577	46,175	137,634	138,110
Gross profit	23,850	19,737	65,126	64,747
Selling, general and administrative expenses	16,096	17,227	47,276	52,018
Depreciation and amortization	1,640	1,475	4,792	5,580
Income from operations	6,114	1,035	13,058	7,149
Interest income	39	43	121	173
Interest expense	-183	-74	-425	-233
Other income (expense), net	-18	12	-57	-125
Income before provision for income taxes	5,952	1,016	12,697	6,964
Provision for income taxes	-2,619	-1,722	-5,178	-6,461
Net income (loss)	3,333	-706	7,519	503
Net (income) loss attributable to noncontrolling interest, net of tax	-63	-38	129	-9
Net income (loss) attributable to CRA International, Inc.	$3,270	($744)	$7,648	$494
Net income (loss) per share attributable to CRA International, Inc.:
Basic (in dollars per share)	$0.32	($0.07)	$0.76	$0.05
Diluted (in dollars per share)	$0.32	($0.07)	$0.75	$0.05
Weighted average number of shares outstanding:
Basic (in shares)	10,093	10,084	10,088	10,214
Diluted (in shares)	10,192	10,084	10,180	10,364

Condensed_Consolidated_Stateme1

Condensed Consolidated Statements of Comprehensive Income (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Condensed Consolidated Statements of Comprehensive Income (Loss)
Net income (loss)	$3,333	($706)	$7,519	$503
Other comprehensive income:
Foreign currency translation adjustments	1,605	1,716	276	2,023
Comprehensive income	4,938	1,010	7,795	2,526
Less: comprehensive (income) loss attributable to noncontrolling interest	-63	-38	129	-9
Comprehensive income attributable to CRA International, Inc.	$4,875	$972	$7,924	$2,517

Condensed_Consolidated_Balance

Condensed Consolidated Balance Sheets (USD $)	Sep. 28, 2013	Dec. 29, 2012
In Thousands, unless otherwise specified
Current assets:
Cash and cash equivalents	$17,902	$55,451
Accounts receivable, net of allowances of $9,059 at September 28, 2013 and $9,459 at December 29, 2012	66,758	56,083
Unbilled services	29,917	21,187
Prepaid expenses and other assets	13,545	23,001
Deferred income taxes	14,410	15,955
Total current assets	142,532	171,677
Property and equipment, net	16,609	17,980
Goodwill	76,026	70,765
Intangible assets, net of accumulated amortization of $8,010 at September 28, 2013 and $7,122 at December 29, 2012	4,839	1,834
Deferred income taxes, net of current portion	5,086	8,083
Other assets	54,265	21,671
Total assets	299,357	292,010
Current liabilities:
Accounts payable	15,713	9,766
Accrued expenses	46,348	45,305
Deferred revenue and other liabilities	6,022	6,748
Deferred income taxes	278	1,145
Current portion of deferred rent	2,384	2,268
Current portion of notes payable	0	691
Current portion of deferred compensation	103	3,287
Total current liabilities	70,848	69,210
Notes payable, net of current portion	1,007	1,007
Deferred rent and facility-related non-current liabilities	3,892	5,608
Deferred compensation and other non-current liabilities	655	2,676
Deferred income taxes, net of current portion	1,372	1,275
Commitments and contingencies
Shareholders' equity:
Preferred stock, no par value; 1,000,000 shares authorized; none issued and outstanding
Common stock, no par value; 25,000,000 shares authorized; 10,079,251 and 10,057,448 shares issued and outstanding at September 28, 2013 and December 29, 2012, respectively	94,596	93,174
Receivables from shareholders	0	-120
Retained earnings	130,258	122,610
Accumulated other comprehensive loss	-4,112	-4,388
Total CRA International, Inc. shareholders' equity	220,742	211,276
Noncontrolling interest	841	958
Total shareholders' equity	221,583	212,234
Total liabilities and shareholders' equity	$299,357	$292,010

Condensed_Consolidated_Balance1

Condensed Consolidated Balance Sheets (Parenthetical) (USD $)	Sep. 28, 2013	Dec. 29, 2012
In Thousands, except Share data, unless otherwise specified
Condensed Consolidated Balance Sheets
Accounts receivable, allowances (in dollars)	$9,059	$9,459
Intangible assets, accumulated amortization (in dollars)	$8,010	$7,122
Preferred stock, par value (in dollars per share)	$0	$0
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$0	$0
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	10,079,251	10,057,448
Common stock, shares outstanding	10,079,251	10,057,448

Condensed_Consolidated_Stateme2

Condensed Consolidated Statements of Cash Flows (USD $)	9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012
Operating activities:
Net income	$7,519	$503
Adjustments to reconcile net income to net cash used in operating activities, net of effect of acquired businesses:
Depreciation and amortization	4,853	4,454
Loss on disposal of property and equipment	0	1,162
Deferred rent	-1,594	-2,186
Deferred income taxes	357	320
Share-based compensation expense	2,153	3,790
Excess tax benefits from share-based compensation	-5	-38
Accounts receivable allowances	-328	5,938
Changes in operating assets and liabilities:
Accounts receivable	-1,210	6,077
Unbilled services	-8,710	-9,994
Prepaid expenses and other assets	-19,375	-9,410
Accounts payable, accrued expenses, and other liabilities	-1,840	-23,418
Net cash used in operating activities	-18,180	-22,802
Investing activities:
Consideration relating to acquisitions, net	-15,591	0
Purchase of property and equipment	-2,497	-1,856
Purchase of investments	0	-9,494
Sale of investments	0	23,989
Collections on notes receivable	14	939
Net cash provided by (used in) investing activities	-18,074	13,578
Financing activities:
Issuance of common stock, principally stock option exercises	207	575
Borrowings under line of credit	17,320	0
Repayments under line of credit	-17,320	0
Payments on notes payable	-700	-650
Tax withholding payment reimbursed by restricted shares	-227	-742
Excess tax benefits from share-based compensation	5	38
Repurchase of common stock	-631	-9,062
Net cash used in financing activities	-1,346	-9,841
Effect of foreign exchange rates on cash and cash equivalents	51	-225
Net decrease in cash and cash equivalents	-37,549	-19,290
Cash and cash equivalents at beginning of period	55,451	61,587
Cash and cash equivalents at end of period	17,902	42,297
Supplemental cash flow information:
Cash paid for income taxes	1,337	8,724
Cash paid for interest	$222	$167

Condensed_Consolidated_Stateme3

Condensed Consolidated Statement of Shareholders' Equity (USD $)	Total	CRA International, Inc. Shareholders' Equity	Common Stock	Receivable from Shareholder	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interest
In Thousands, except Share data, unless otherwise specified
BALANCE at Dec. 29, 2012	$212,234	$211,276	$93,174	($120)	$122,610	($4,388)	$958
BALANCE (in shares) at Dec. 29, 2012	10,057,448		10,057,448
Increase (Decrease) in Shareholders' Equity
Net income (loss)	7,519	7,648			7,648		-129
Foreign currency translation adjustment	276	276				276
Exercise of stock options	207	207	207
Exercise of stock options (in shares)			13,389
Share-based compensation expense for employees	2,053	2,053	2,053
Share-based compensation expense for non-employees	100	100	100
Restricted share vesting (in shares)			52,526
Redemption of vested employee restricted shares for tax withholding	-227	-227	-227
Redemption of vested employee restricted shares for tax withholding (in shares)			-10,337
Tax deficit on stock options and restricted shares vesting	-80	-80	-80
Payments received on notes receivable from shareholders	120	120		120
Shares repurchased	-631	-631	-631
Shares repurchased (in shares)	-33,775		-33,775
Equity transactions of noncontrolling interest	12						12
BALANCE at Sep. 28, 2013	$221,583	$220,742	$94,596	$0	$130,258	($4,112)	$841
BALANCE (in shares) at Sep. 28, 2013	10,079,251		10,079,251

Description_of_Business

Description of Business	9 Months Ended
	Sep. 28, 2013
Description of Business
Description of Business	1. Description of Business
	CRA International, Inc. (the "Company" or "CRA") is a worldwide leading consulting services firm that applies advanced analytic techniques and in-depth industry knowledge to complex engagements for a broad range of clients. CRA offers its services in two broad areas: litigation, regulatory and financial consulting and management consulting. CRA operates in one business segment, which is consulting services. CRA operates its business under its registered trade name, Charles River Associates.

Unaudited_Interim_Condensed_Co

Unaudited Interim Condensed Consolidated Financial Statements and Estimates	9 Months Ended
	Sep. 28, 2013
Unaudited Interim Condensed Consolidated Financial Statements and Estimates
Unaudited Interim Condensed Consolidated Financial Statements and Estimates	2. Unaudited Interim Condensed Consolidated Financial Statements and Estimates
	The following financial statements included in this report are unaudited: the condensed consolidated statements of operations for the fiscal quarters and year-to-date periods ended September 28, 2013 and September 29, 2012, the condensed consolidated statements of comprehensive income for the fiscal quarters and year-to-date periods ended September 28, 2013 and September 29, 2012, the condensed consolidated balance sheet as of September 28, 2013, the condensed consolidated statements of cash flows for the year-to-date periods ended September 28, 2013 and September 29, 2012, and the condensed consolidated statement of shareholders' equity for the year-to-date period ended September 28, 2013. In the opinion of management, these statements include all adjustments necessary for a fair presentation of CRA's consolidated financial position, results of operations, and cash flows. The condensed consolidated balance sheet as of December 29, 2012 included in this report was derived from audited consolidated financial statements included in the Company's Annual Report on Form 10-K that was filed on March 8, 2013.
	The preparation of financial statements in conformity with generally accepted accounting principles in the U.S. ("U.S. GAAP") requires management to make significant estimates and judgments that affect the reported amounts of assets and liabilities, and the disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of revenues and expenses during the reporting period. Estimates in these consolidated financial statements include, but are not limited to, accounts receivable allowances, revenue recognition on fixed price contracts, depreciation of property and equipment, share-based compensation, valuation of acquired intangible assets, impairment of long lived assets, goodwill, accrued and deferred income taxes, valuation allowances on deferred tax assets, accrued compensation, accrued exit costs, and other accrued expenses. These items are monitored and analyzed by the Company for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period in which they become known. CRA bases its estimates on historical experience and various other assumptions that CRA believes to be reasonable under the circumstances. Actual results may differ from those estimates if CRA's assumptions based on past experience or other assumptions do not turn out to be substantially accurate.
	The condensed consolidated statement of cash flows for the fiscal year-to-date period ended September 29, 2012 has been adjusted to properly present the non-cash component related to the Company's change in accounts receivable. This amount was previously presented on a net basis. This revision is not material to the Company's consolidated financial statements taken as a whole.

Principles_of_Consolidation

Principles of Consolidation	9 Months Ended
	Sep. 28, 2013
Principles of Consolidation
Principles of Consolidation	3. Principles of Consolidation
	The consolidated financial statements include the accounts of the Company and its wholly owned subsidiaries. In addition, the consolidated financial statements include the Company's interest in NeuCo, Inc. ("NeuCo"). All significant intercompany accounts have been eliminated.
	CRA's ownership interest in NeuCo constitutes control under U.S. GAAP. Therefore, NeuCo's financial results have been consolidated with CRA and the portion of NeuCo's results allocable to its other owners is shown as "noncontrolling interest."
	NeuCo's interim reporting schedule is based on calendar month-ends, but its fiscal year end is the last Saturday of November. CRA's quarterly results could include a few days reporting lag between CRA's quarter end and the most recent financial statements available from NeuCo. CRA does not believe that the reporting lag will have a significant impact on CRA's consolidated income statements or financial condition.

Recent_Accounting_Standards

Recent Accounting Standards	9 Months Ended
	Sep. 28, 2013
Recent Accounting Standards
Recent Accounting Standards	4. Recent Accounting Standards
	Presentation of Unrecognized Tax Benefits
	In July 2013, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update ("ASU") No. 2013-11, Presentation of an Unrecognized Tax Benefit When a Net Operating Loss Carryforward, a Similar Tax Loss, or a Tax Credit Carryforward Exists ("ASU 2013-11") to clarify the presentation of current and deferred income taxes on the balance sheet. Under ASU 2013-11, companies generally must present an unrecognized tax benefit, or a portion of an unrecognized tax benefit, for an NOL carryforward, similar tax loss, or tax credit carryforward using the "net presentation" approach as a reduction of a deferred tax asset, with some allowed exceptions. ASU 2013-11 does not impose any new recurring disclosure requirements because it does not affect the recognition or measurement of uncertain tax positions. ASU 2013-11 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013. Early adoption is permitted and entities may choose to apply the amendments retrospectively to each prior reporting period presented. The Company believes the adoption of ASU 2013-11 will have no impact on its financial position, results of operations, cash flows, or disclosures.
	Comprehensive Income
	In February 2013, the FASB issued ASU No. 2013-02, Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income ("ASU 2013-02"). ASU 2013-02 requires an entity disclose in a single location (either on the face of the financial statement that reports net income or in the notes) the effects of reclassifications out of accumulated other comprehensive income. For items reclassified out of accumulated other comprehensive income and into net income in their entirety, entities must disclose the effect of the reclassification on each affected net income item. For accumulated other comprehensive income reclassification items that are not reclassified in their entirety into net income, entities must provide a cross reference to other required U.S. GAAP disclosures. There is no change in the requirement to present the components of net income and other comprehensive income in either a single continuous statement or two separate consecutive statements. ASU 2013-02 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2012 and should be applied prospectively. The Company's adoption of ASU 2013-02 in the first quarter of fiscal 2013 had no impact on its financial position, results of operations, cash flows, or disclosures.
	Cumulative Translation Adjustment
	In March 2013, the FASB issued ASU No. 2013-05, Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity ("ASU 2013-05"). ASU 2013-05 addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. ASU 2013-05 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2013 and should be applied prospectively. Early adoption is permitted. The Company believes the adoption of ASU 2013-05 will have no impact on its financial position, results of operations, cash flows, or disclosures.

Cash_and_Cash_Equivalents

Cash and Cash Equivalents	9 Months Ended
	Sep. 28, 2013
Cash and Cash Equivalents
Cash and Cash Equivalents	5. Cash and Cash Equivalents
	Cash equivalents consist principally of money market funds, with maturities of three months or less when purchased. As of September 28, 2013, a substantial portion of the Company's cash accounts was concentrated at a single financial institution, which potentially exposes the Company to credit risks. The financial institution has a short-term credit rating of A-1 by Standard & Poor's ratings services. The Company has not experienced any losses related to such accounts, and the Company does not believe that there is significant risk of non-performance by the financial institution. The Company's cash on deposit at this financial institution is fully liquid, and the Company continually monitors the credit ratings of this financial institution.
	The carrying amounts of the Company's instruments classified as cash equivalents are stated at amortized cost, which approximates fair value because of their short-term maturity.

Prepaid_Expenses_and_Other_Ass

Prepaid Expenses and Other Assets, and Other Assets	9 Months Ended
	Sep. 28, 2013
Prepaid Expenses and Other Assets, and Other Assets
Prepaid Expenses and Other Assets, and Other Assets	6. Prepaid Expenses and Other Assets, and Other Assets
	Prepaid expenses and other assets consist of the following (in thousands):
		September 28,		December 29,
		2013		2012
	Forgivable loans and term loans to employees and non-employee experts	$	4,596	$	11,875
	Subscriptions and licenses		1,758		1,395
	Income taxes receivable		1,731		4,104
	Prepaid insurance		1,585		1,330
	Prepaid rent and deposits		1,190		968
	Other		2,685		3,329
	Total	$	13,545	$	23,001
	Other assets consist of the following (in thousands):
		September 28,		December 29,
		2013		2012
	Forgivable loans and term loans to employees and non-employee experts	$	50,597	$	17,364
	Other		3,668		4,307
	Total	$	54,265	$	21,671
	In order to attract and retain highly skilled professionals, the Company may issue forgivable loans or term loans to employees and non-employee experts which are classified in "prepaid expenses and other assets" and "other assets" on the accompanying balance sheets as of September 28, 2013 and December 29, 2012. The forgivable loans have terms that are generally between three and eight years. The principal amount of forgivable loans and accrued interest is forgiven by the Company over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with the Company and complies with certain contractual requirements. The expense associated with the forgiveness of the principal amount of the loans is recorded as compensation expense over the service period, which is consistent with the term of the loans. During the fiscal year-to-date period ended September 28, 2013, the Company issued approximately $38.1 million in forgivable loans to employees and non-employee experts for future service.

Business_Acquisition

Business Acquisition	9 Months Ended
	Sep. 28, 2013
Business Acquisition
Business Acquisition	7. Business Acquisition
	On January 31, 2013, the Company announced that an approximate 40-person litigation consulting team joined the Company, effective February 1, 2013. Under an agreement to hire the team, CRA accelerated the previously announced start dates of certain key personnel from May 2013. Under the terms of the transaction, CRA acquired certain intangible assets, accounts receivable, and certain client projects currently underway. The fair values of the assets acquired and the liabilities assumed as part of the acquisition will be finalized as CRA receives other information relevant to the acquisition and completes its analysis of other transaction-related costs. The acquisition was not material. The acquisition has been accounted for under the purchase method of accounting, and the results of operations have been included in the accompanying statements of operations from the date of acquisition.

Goodwill

Goodwill	9 Months Ended
	Sep. 28, 2013
Goodwill
Goodwill	8. Goodwill
	In accordance with Accounting Standards Codification ("ASC") Topic 350, "Intangibles—Goodwill and Other," goodwill is not subject to amortization, but is tested at least annually for impairment, or monitored more frequently, as necessary, if events or circumstances exist that would more likely than not reduce the Company's fair value below its carrying amount. For the Company's goodwill impairment analysis, the Company operates under one reporting unit. In performing the first step of the goodwill impairment testing and measurement process, the Company compares its entity-wide estimated fair value to its net book value to identify potential impairment. The Company estimates its entity-wide fair value utilizing its market capitalization, plus an appropriate control premium. The Company has utilized a control premium that considers appropriate industry, market and other pertinent factors, including indications of such premiums from data on recent acquisition transactions. If the Company determines through the impairment evaluation process that goodwill has been impaired, it would record the impairment charge in its consolidated income statements.
	There were no impairment losses related to goodwill during each of the fiscal quarters and year-to-date periods ended September 28, 2013 and September 29, 2012, respectively, as there were no events or circumstances that would more likely than not reduce the Company's fair value below its carrying amount. When the Company performed its annual impairment test in the fourth quarter of fiscal 2012, its net book value exceeded its market capitalization plus an estimated control premium. Therefore, the Company was required to perform the second step of the goodwill impairment test, which resulted in a non-cash goodwill impairment charge of $71.4 million that the Company recorded in the fourth quarter of fiscal 2012.
	The Company continues to monitor its market capitalization. If the Company's market capitalization, plus an estimated control premium, is below its net book value for a period considered to be other-than-temporary, it is possible that the Company may be required to record an impairment of goodwill either as a result of the annual assessment that the Company conducts in the fourth quarter of each fiscal year, or in a future quarter if events or circumstances exist that would more likely than not reduce the Company's fair value below its carrying amount. A non-cash goodwill impairment charge would have the effect of decreasing the Company's earnings in such period.
	The changes in the carrying amount of goodwill during the fiscal year-to-date period ended September 28, 2013, are as follows (in thousands):
		Goodwill,			Accumulated			Goodwill, net
		gross			impairment
					losses
	Balance at December 29, 2012	$	142,658		$	(71,893	)	$	70,765
	Goodwill adjustments related to acquisition		5,358			—			5,358
	Goodwill adjustments related to NeuCo		(63	)		—			(63	)
	Effect of foreign currency translation		(34	)		—			(34	)
	Balance at September 28, 2013	$	147,919		$	(71,893	)	$	76,026
	The changes in the carrying amount of goodwill during the fiscal year-to-date period ended September 29, 2012, are as follows (in thousands):
		Goodwill,			Accumulated			Goodwill, net
		gross			impairment
					losses
	Balance at December 31, 2011	$	141,153		$	(499	)	$	140,654
	Goodwill adjustments related to sale of practice		(29	)		—			(29	)
	Effect of foreign currency translation		1,758			—			1,758
	Balance at September 29, 2012	$	142,882		$	(499	)	$	142,383

Accrued_Expenses

Accrued Expenses	9 Months Ended
	Sep. 28, 2013
Accrued Expenses
Accrued Expenses	9. Accrued Expenses
	Accrued expenses consist of the following (in thousands):
		September 28,		December 29,
		2013		2012
	Compensation and related expenses	$	39,014	$	40,329
	Income taxes payable		1,139		626
	Other		6,195		4,350
	Total	$	46,348	$	45,305
	As of September 28, 2013 and December 29, 2012, approximately $26.3 million and $28.0 million of accrued bonuses were included above in "compensation and related expenses".

Credit_Agreement

Credit Agreement	9 Months Ended
	Sep. 28, 2013
Credit Agreement
Credit Agreement	10. Credit Agreement
	On April 24, 2013, the Company entered into a credit agreement that provides the Company with a $125.0 million revolving credit facility and a $15 million sublimit for the issuance of letters of credit. The Company may use the proceeds of the revolving credit loans to provide working capital and for other general corporate purposes. The Company may repay any borrowings under the revolving credit facility at any time, but no later than April 24, 2018. Upon entering into the agreement, the Company borrowed $15.0 million under the revolving credit facility, which it used, together with cash on hand, to repay in full all indebtedness outstanding under the Company's previous credit agreement, whereupon such agreement was terminated. The Company also borrowed an additional $2.3 million during the second quarter of fiscal 2013 under the multi-currency portion of the credit agreement. There was no amount outstanding under this revolving line of credit as of September 28, 2013 as the Company repaid $12.2 million and $5.1 million during the second quarter and third quarter of fiscal 2013, respectively,
	As of September 28, 2013, the amount available under this revolving line of credit was reduced by certain letters of credit outstanding, which amounted to $0.4 million. Borrowings under the revolving credit facility bear interest at a rate per annum of either (i) the adjusted base rate, as defined in the credit agreement, plus an applicable margin, which varies between 0.50% and 1.50% depending on the Company's total leverage ratio as determined under the credit agreement, or (ii) the adjusted eurocurrency rate, as defined in the credit agreement, plus an applicable margin, which varies between 1.50% and 2.50% depending on the Company's total leverage ratio. The Company is required to pay a fee on the unused portion of the revolving credit facility at a rate per annum that varies between 0.25% and 0.375% depending on its total leverage ratio. Borrowings under the credit facility are secured by 100% of the stock of certain of the Company's U.S. subsidiaries and 65% of the stock of certain of its foreign subsidiaries, which represent approximately $4.9 million in net assets as of September 28, 2013.
	Under the credit agreement, the Company must comply with various financial and non-financial covenants. Compliance with these financial covenants is tested on a fiscal quarterly basis. Any indebtedness outstanding under the credit facility may become immediately due and payable upon the occurrence of stated events of default, including the Company's failure to pay principal, interest or fees or a violation of any financial covenant. The financial covenants require the Company to maintain a consolidated interest expense to adjusted consolidated EBITDA ratio of not more than 2.5 to 1.0 and to comply with a consolidated debt to adjusted consolidated EBITDA ratio of not more than 3.0 to 1.0. The non-financial covenant restrictions of the senior credit agreement include, but are not limited to, the Company's ability to incur additional indebtedness, engage in acquisitions or dispositions, and enter into business combinations.

Revenue_Recognition

Revenue Recognition	9 Months Ended
	Sep. 28, 2013
Revenue Recognition
Revenue Recognition	11. Revenue Recognition
	CRA derives substantially all of its revenues from the performance of professional services. The contracts that CRA enters into and operates under specify whether the engagement will be billed on a time-and-materials or a fixed-price basis. Most of CRA's revenue is derived from time-and-materials service contracts. Revenues from time-and-materials service contracts are recognized as services are provided based upon hours worked and contractually agreed-upon hourly rates, as well as indirect fees based upon hours worked. Revenues from a majority of the Company's fixed-price engagements are recognized on a proportional performance method based on the ratio of costs incurred, substantially all of which are labor-related, to the total estimated project costs.
	Revenues also include reimbursable expenses, which include travel and other out-of-pocket expenses, outside consultants, and other reimbursable expenses. Reimbursable expenses are as follows (in thousands):
		Quarter Ended				Fiscal Year to Date
						Period Ended
		September 28,		September 29,		September 28,		September 29,
		2013		2012		2013		2012
	Reimbursable expenses	$	9,521	$	7,956	$	26,929	$	25,070
	CRA collects goods and services and value added taxes from customers and records these amounts on a net basis, which is within the scope of ASC Topic 605-45, "Principal Agent Considerations."

Net_Income_Loss_per_Share

Net Income (Loss) per Share	9 Months Ended
	Sep. 28, 2013
Net Income (Loss) per Share
Net Income (Loss) per Share	12. Net Income (Loss) per Share
	Basic net income (loss) per share represents net income (loss) divided by the weighted average shares of common stock outstanding during the period. Diluted net income (loss) per share represents net income (loss) divided by the weighted average shares of common stock and common stock equivalents, if applicable, outstanding during the period. Common stock equivalents arise from stock options and unvested shares of restricted stock, using the treasury stock method. Under the treasury stock method, the amount the Company would receive on the exercise of stock options and the vesting of shares of restricted stock, the amount of compensation cost for future service that the Company has not yet recognized, and the amount of tax benefits that would be recorded in common stock when these stock options and shares of restricted stock become deductible are assumed to be used to repurchase shares at the average share price over the applicable fiscal period, and these repurchased shares are netted against the shares underlying these stock options and these unvested shares of restricted stock. A reconciliation of basic to diluted weighted average shares of common stock outstanding is as follows (in thousands):
		Quarter Ended				Fiscal Year to Date
						Period Ended
		September 28,		September 29,		September 28,		September 29,
		2013		2012		2013		2012
	Basic weighted average shares outstanding		10,093		10,084		10,088		10,214
	Common stock equivalents:
	Stock options and restricted shares		99		—		92		150
	Diluted weighted average shares outstanding		10,192		10,084		10,180		10,364
	For the fiscal quarter and fiscal year-to-date period ended September 28, 2013, the anti-dilutive share-based awards that were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding amounted to 1,048,432 and 1,085,432 shares, respectively. These share-based awards were antidilutive because their exercise price exceeded the average market price for this period.
	For the fiscal quarter ended September 29, 2012, certain share-based awards, which amounted to 1,261,319 shares, were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding because they were anti-dilutive. These share-based awards were anti-dilutive because their exercise price exceeded the average market price for this period. Additionally, approximately 130,000 common stock equivalents were excluded from diluted weighted average shares outstanding for the third quarter of fiscal 2012 because they were antidilutive as the Company had a net loss for that quarter.
	For the fiscal year-to-date period ended September 29, 2012, certain share-based awards, which amounted to 1,232,108 shares, were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding because they were anti-dilutive. These share-based awards were anti-dilutive because their exercise price exceeded the average market price for this period.
	On July 6, 2010, the Company announced that its Board of Directors approved a share repurchase program of up to $5.0 million of the Company's common stock. On August 30, 2011, February 22, 2012 and August 10, 2012, the Board of Directors authorized the repurchase of up to an additional $7.5 million, $4.45 million, and $5.0 million, respectively, of the Company's common stock under this program. During the third quarter and fiscal year to date period ended September 28, 2013, the Company repurchased 33,775 shares under this program at an average price per share of $18.70. There is approximately $3.0 million available for future repurchases under this program as of September 28, 2013. The Company records the retirement of its repurchased stock as a reduction to common stock.

Income_Taxes

Income Taxes	9 Months Ended
	Sep. 28, 2013
Income Taxes
Income Taxes	13. Income Taxes
	The Company's effective income tax rates were 44.0% and 169.5% for the third quarters of fiscal 2013 and fiscal 2012, respectively. The effective tax rate for the third quarter of fiscal 2013 was higher than the Company's combined federal and state statutory tax rate primarily due to losses in foreign jurisdictions that provided no tax benefit. The Company's effective income tax rates were 40.8% and 92.8% for the fiscal year-to-date periods ended September 28, 2013 and September 29, 2012, respectively. The effective tax rate for the fiscal year-to-date period ended September 28, 2013 was lower than the Company's combined federal and state statutory tax rate primarily due to the favorable settlement of a tax matter in the first quarter of fiscal 2013, partially offset by a discrete tax adjustment of $0.3 million recorded in the second quarter of fiscal 2013 and the effect of losses in foreign jurisdictions that provided no tax benefit in the fiscal year-to-date period ended September 28, 2013. The effective tax rates in the third quarter of fiscal 2012 and the fiscal year-to-date period ended September 29, 2012 were higher than the statutory rate primarily due to losses in foreign locations that provided no tax benefit.
	The Company has not provided for deferred income taxes or foreign withholding taxes on undistributed earnings from its foreign subsidiaries as of September 28, 2013 because such earnings are considered to be indefinitely reinvested. The Company 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. credit line to fund its U.S. operational and strategic needs. If the Company were to repatriate its foreign earnings that are indefinitely reinvested, it would accrue substantially no additional tax expense.

Restructuring_Charges

Restructuring Charges	9 Months Ended
	Sep. 28, 2013
Restructuring Charges
Restructuring Charges	14. Restructuring Charges
	The Company did not incur any restructuring charges during the quarter or fiscal year-to-date period ended September 28, 2013. The restructuring reserve balance was as follows as of September 28, 2013 (in thousands):
		Facility-			Employee			Total
		Related Costs			Workforce			Restructuring
					Reduction
	Balance at December 29, 2012	$	2,106		$	873		$	2,979
	Amounts paid during the fiscal year to date period ended September 28, 2013		(689	)		(729	)		(1,418	)
	Adjustments and effect of foreign currency translation during the fiscal year to date period ended September 28, 2013		(177	)		(144	)		(321	)
	Balance at September 28, 2013	$	1,240		$	—		$	1,240
	On the accompanying balance sheet as of September 28, 2013, the reserve balance of $1.2 million was classified as follows: $0.8 million in "current portion of deferred rent" and $0.4 million in "deferred rent and facility-related non-current liabilities".
	During the fiscal year-to-date period ended September 29, 2012, the Company incurred pre-tax expenses of $6.3 million, of which approximately $4.4 million was for termination benefits, facility-related charges, asset write-downs and other charges in connection with the plan committed to by the Company's management during the third quarter of fiscal 2012 to eliminate and restructure selected practice areas and reduce selling, general and administrative costs. The majority of these actions occurred during the third quarter of fiscal 2012, and the remainder was completed during the fourth quarter of fiscal 2012.
	Additionally, during the fiscal year-to-date period ended September 29, 2012, the Company entered into an agreement with the landlord of its London, England office to surrender the lease of one of the three floors it leased in the office building in London. Under this agreement, the Company surrendered its lease of this floor on June 30, 2012, instead of on the lease's original termination date of October 2, 2016, and paid the landlord approximately $1.2 million in connection with the surrender. In connection with this surrender, the Company incurred pre-tax restructuring charges of $1.7 million, which included the $1.2 million surrender charge and approximately $0.5 million of fixed asset write-offs and other charges or offsets. During the fiscal year-to-date period ended September 29, 2012, the Company also recorded pre-tax restructuring charges of approximately $0.2 million related primarily to adjustments to its leased office space in Houston, TX and Chicago, IL.
	Of the $6.3 million of restructuring charges recorded during the fiscal year-to-date period ended September 29, 2012, approximately $3.4 million was charged to cost of sales, $1.7 million was charged to selling, general and administrative expenses, and $1.2 million was charged to depreciation and amortization expense.
	The restructuring expenses for the fiscal year-to-date period ended September 29, 2012, and the reserve balance as of September 29, 2012, were as follows (in thousands):
		Facility-			Employee			Total
		Related Costs			Workforce			Restructuring
					Reduction
	Balance at December 31, 2011	$	3,737		$	—		$	3,737
	Charges incurred in the fiscal year-to-date period ended September 29, 2012		2,101			4,239			6,340
	Amounts paid, net of amounts received, during the fiscal year-to-date period ended September 29, 2012		(2,441	)		(2,372	)		(4,813	)
	Non-cash adjustments and effect of foreign currency translation during the fiscal year-to-date period ended September 29, 2012		(575	)		(28	)		(603	)
	Balance at September 29, 2012	$	2,822		$	1,839		$	4,661

Prepaid_Expenses_and_Other_Ass1

Prepaid Expenses and Other Assets, and Other Assets (Tables)	9 Months Ended
	Sep. 28, 2013
Prepaid Expenses and Other Assets, and Other Assets
Schedule of prepaid expenses and other assets	Prepaid expenses and other assets consist of the following (in thousands):
		September 28,		December 29,
		2013		2012
	Forgivable loans and term loans to employees and non-employee experts	$	4,596	$	11,875
	Subscriptions and licenses		1,758		1,395
	Income taxes receivable		1,731		4,104
	Prepaid insurance		1,585		1,330
	Prepaid rent and deposits		1,190		968
	Other		2,685		3,329
	Total	$	13,545	$	23,001
Schedule of other assets	Other assets consist of the following (in thousands):
		September 28,		December 29,
		2013		2012
	Forgivable loans and term loans to employees and non-employee experts	$	50,597	$	17,364
	Other		3,668		4,307
	Total	$	54,265	$	21,671

Goodwill_Tables

Goodwill (Tables)	9 Months Ended
	Sep. 28, 2013
Goodwill
Schedule of changes in the carrying amount of goodwill	The changes in the carrying amount of goodwill during the fiscal year-to-date period ended September 28, 2013, are as follows (in thousands):
		Goodwill,			Accumulated			Goodwill, net
		gross			impairment
					losses
	Balance at December 29, 2012	$	142,658		$	(71,893	)	$	70,765
	Goodwill adjustments related to acquisition		5,358			—			5,358
	Goodwill adjustments related to NeuCo		(63	)		—			(63	)
	Effect of foreign currency translation		(34	)		—			(34	)
	Balance at September 28, 2013	$	147,919		$	(71,893	)	$	76,026
	The changes in the carrying amount of goodwill during the fiscal year-to-date period ended September 29, 2012, are as follows (in thousands):
		Goodwill,			Accumulated			Goodwill, net
		gross			impairment
					losses
	Balance at December 31, 2011	$	141,153		$	(499	)	$	140,654
	Goodwill adjustments related to sale of practice		(29	)		—			(29	)
	Effect of foreign currency translation		1,758			—			1,758
	Balance at September 29, 2012	$	142,882		$	(499	)	$	142,383

Accrued_Expenses_Tables

Accrued Expenses (Tables)	9 Months Ended
	Sep. 28, 2013
Accrued Expenses
Schedule of accrued expenses	Accrued expenses consist of the following (in thousands):
		September 28,		December 29,
		2013		2012
	Compensation and related expenses	$	39,014	$	40,329
	Income taxes payable		1,139		626
	Other		6,195		4,350
	Total	$	46,348	$	45,305

Revenue_Recognition_Tables

Revenue Recognition (Tables)	9 Months Ended
	Sep. 28, 2013
Revenue Recognition
Schedule of reimbursable expenses included in revenues	Reimbursable expenses are as follows (in thousands):
		Quarter Ended				Fiscal Year to Date
						Period Ended
		September 28,		September 29,		September 28,		September 29,
		2013		2012		2013		2012
	Reimbursable expenses	$	9,521	$	7,956	$	26,929	$	25,070

Net_Income_Loss_per_Share_Tabl

Net Income (Loss) per Share (Tables)	9 Months Ended
	Sep. 28, 2013
Net Income (Loss) per Share
Schedule of reconciliation of basic to diluted weighted average shares of common stock outstanding	A reconciliation of basic to diluted weighted average shares of common stock outstanding is as follows (in thousands):
		Quarter Ended				Fiscal Year to Date
						Period Ended
		September 28,		September 29,		September 28,		September 29,
		2013		2012		2013		2012
	Basic weighted average shares outstanding		10,093		10,084		10,088		10,214
	Common stock equivalents:
	Stock options and restricted shares		99		—		92		150
	Diluted weighted average shares outstanding		10,192		10,084		10,180		10,364

Restructuring_Charges_Tables

Restructuring Charges (Tables)	9 Months Ended
	Sep. 28, 2013
Restructuring Charges
Schedule of restructuring expenses and the reserve balance	The restructuring reserve balance was as follows as of September 28, 2013 (in thousands):
		Facility-			Employee			Total
		Related Costs			Workforce			Restructuring
					Reduction
	Balance at December 29, 2012	$	2,106		$	873		$	2,979
	Amounts paid during the fiscal year to date period ended September 28, 2013		(689	)		(729	)		(1,418	)
	Adjustments and effect of foreign currency translation during the fiscal year to date period ended September 28, 2013		(177	)		(144	)		(321	)
	Balance at September 28, 2013	$	1,240		$	—		$	1,240
	The restructuring expenses for the fiscal year-to-date period ended September 29, 2012, and the reserve balance as of September 29, 2012, were as follows (in thousands):
		Facility-			Employee			Total
		Related Costs			Workforce			Restructuring
					Reduction
	Balance at December 31, 2011	$	3,737		$	—		$	3,737
	Charges incurred in the fiscal year-to-date period ended September 29, 2012		2,101			4,239			6,340
	Amounts paid, net of amounts received, during the fiscal year-to-date period ended September 29, 2012		(2,441	)		(2,372	)		(4,813	)
	Non-cash adjustments and effect of foreign currency translation during the fiscal year-to-date period ended September 29, 2012		(575	)		(28	)		(603	)
	Balance at September 29, 2012	$	2,822		$	1,839		$	4,661

Description_of_Business_Detail

Description of Business (Details)	9 Months Ended
	Sep. 28, 2013
	item
Description of Business
Number of broad areas of services	2
Number of business segments	1

Prepaid_Expenses_and_Other_Ass2

Prepaid Expenses and Other Assets, and Other Assets (Details) (USD $)	9 Months Ended
	Sep. 28, 2013	Dec. 29, 2012
Prepaid expenses and other assets
Forgivable Loans and term loans to employees and non-employee experts	$4,596,000	$11,875,000
Subscriptions and licenses	1,758,000	1,395,000
Income taxes receivable	1,731,000	4,104,000
Prepaid insurance	1,585,000	1,330,000
Prepaid rent and deposits	1,190,000	968,000
Other	2,685,000	3,329,000
Total	13,545,000	23,001,000
Other assets
Forgivable loans and term loans to employees and non-employee experts	50,597,000	17,364,000
Other	3,668,000	4,307,000
Total	54,265,000	21,671,000
Prepaid expenses and other assets disclosures
Term of forgivable loans or advances to employees and non-employee experts, minimum	3 years
Term of forgivable loans or advances to employees and non-employee experts, maximum	8 years
Forgivable loans issued to employees and non-employee experts for future service	$38,100,000

Business_Acquisition_Details

Business Acquisition (Details)	Jan. 31, 2013
	item
Business Acquisition
Number of litigation consulting team members who joined the entity	40

Goodwill_Details

Goodwill (Details) (USD $)	3 Months Ended			9 Months Ended
	Sep. 28, 2013	Dec. 29, 2012	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012	Dec. 31, 2011
				item
Goodwill
Number of reporting units				1
Goodwill impairment	$0	$71,400,000	$0
Changes in the carrying amount of goodwill
Balance at the beginning of the period, gross		142,882,000		142,658,000	141,153,000
Goodwill adjustments related to acquisition				5,358,000
Goodwill adjustments related to sale of practice					-29,000
Goodwill adjustments related to NeuCo				-63,000
Effect of foreign currency translation				-34,000	1,758,000
Balance at the end of the period, gross	147,919,000	142,658,000	142,882,000	147,919,000	142,882,000
Accumulated impairment losses	-71,893,000	-71,893,000	-499,000	-71,893,000	-499,000	-499,000
Balance at the beginning of the period, net		142,383,000		70,765,000	140,654,000
Balance at the end of the period, net	$76,026,000	$70,765,000	$142,383,000	$76,026,000	$142,383,000

Accrued_Expenses_Details

Accrued Expenses (Details) (USD $)	Sep. 28, 2013	Dec. 29, 2012
Accrued Expenses
Compensation and related expenses	$39,014,000	$40,329,000
Income taxes payable	1,139,000	626,000
Other	6,195,000	4,350,000
Total	46,348,000	45,305,000
Accrued bonuses	$26,300,000	$28,000,000

Credit_Agreement_Details

Credit Agreement (Details) (USD $)

0 Months Ended

3 Months Ended

9 Months Ended

9 Months Ended

3 Months Ended

In Millions, unless otherwise specified

Apr. 24, 2013

Sep. 28, 2013

Jun. 29, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Sep. 28, 2013

Jun. 29, 2013

Apr. 24, 2013

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Revolving credit facility

Multi currency portion

Letters of credit

Minimum

Maximum

Base rate

Base rate

Base rate

Eurocurrency rate

Eurocurrency rate

Eurocurrency rate

Minimum

Maximum

Minimum

Maximum

Senior Loan Agreement

Revolving credit facility, maximum capacity

$125

$15

Borrowings under revolving line of credit

15

2.3

Amount outstanding under revolving line of credit

0

Amount repaid under the revolving line of credit

5.1

12.2

Amounts outstanding under letters of credit

0.4

Variable rate basis

base rate

eurocurrency rate

Interest margin (as a percent)

0.50%

1.50%

1.50%

2.50%

Commitment fee payable on the unused portion of the credit facility (as a percent)

0.25%

0.38%

Percentage of stock of domestic subsidiaries pledged as collateral for borrowings

100.00%

Percentage of stock of foreign subsidiaries pledged as collateral for borrowings

65.00%

Value of stock in net assets pledged as collateral for borrowings

$4.90

Ratio of consolidated interest expense to consolidated EBITDA

2.5

Ratio of consolidated debt to consolidated EBITDA

3

Revenue_Recognition_Details

Revenue Recognition (Details) (USD $)	3 Months Ended		9 Months Ended
In Thousands, unless otherwise specified	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Revenue Recognition
Reimbursable expenses	$9,521	$7,956	$26,929	$25,070

Net_Income_Loss_per_Share_Deta

Net Income (Loss) per Share (Details)	3 Months Ended		9 Months Ended
	Sep. 28, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Reconciliation of basic to diluted weighted average shares of common stock outstanding
Basic weighted average shares outstanding	10,093,000	10,084,000	10,088,000	10,214,000
Common stock equivalents:
Stock options and restricted shares (in shares)	99,000	0	92,000	150,000
Diluted weighted average shares outstanding	10,192,000	10,084,000	10,180,000	10,364,000
Calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding
Anti-dilutive securities excluded from EPS computation (in shares)	1,048,432	1,261,319	1,085,432	1,232,108
Additional anti-dilutive shares		130,000

Net_Income_Loss_per_Share_Deta1

Net Income (Loss) per Share (Details 2) (USD $)	0 Months Ended				3 Months Ended	9 Months Ended
In Millions, except Share data, unless otherwise specified	Aug. 10, 2012	Feb. 22, 2012	Aug. 30, 2011	Jul. 06, 2010	Sep. 28, 2013	Sep. 28, 2013
Share Repurchase Program
Share repurchase program, amount authorized to be repurchased	$5	$4.45	$7.50	$5
Number of shares repurchased and retired					33,775	33,775
Average repurchase price per share (in dollars per share)					$18.70	$18.70
Amount available for future repurchases						$3

Income_Taxes_Details

Income Taxes (Details) (USD $)	3 Months Ended			9 Months Ended
In Millions, unless otherwise specified	Sep. 28, 2013	Jun. 29, 2013	Sep. 29, 2012	Sep. 28, 2013	Sep. 29, 2012
Income Taxes
Effective tax rate (as a percent)	44.00%		169.50%	40.80%	92.80%
One-time tax adjustment		$0.30
Foreign losses benefited (as a percent)	0.00%		0.00%	0.00%	0.00%

Restructuring_Charges_Details

Restructuring Charges (Details) (USD $)	9 Months Ended
	Sep. 28, 2013	Sep. 29, 2012
Restructuring reserve balance
Balance at the beginning of the period	$2,979,000	$3,737,000
Charges incurred		6,340,000
Amounts paid	-1,418,000	-4,813,000
Adjustments and effect of foreign currency translation	-321,000	-603,000
Balance at the end of the period	1,240,000	4,661,000
Restructuring charges related to termination benefits, facility related charges, asset write downs and other charges		4,400,000
Deferred rent and other non-current liabilities
Restructuring reserve balance
Balance at the end of the period	400,000
Current portion of deferred rent
Restructuring reserve balance
Balance at the end of the period	800,000
Selling, general and administrative expenses
Restructuring reserve balance
Charges incurred		1,700,000
Depreciation and amortization expense
Restructuring reserve balance
Charges incurred		1,200,000
Cost of sales
Restructuring reserve balance
Charges incurred		3,400,000
Facility-Related Costs
Restructuring reserve balance
Balance at the beginning of the period	2,106,000	3,737,000
Charges incurred		2,101,000
Amounts paid	-689,000	-2,441,000
Adjustments and effect of foreign currency translation	-177,000	-575,000
Balance at the end of the period	1,240,000	2,822,000
Employee Workforce Reduction
Restructuring reserve balance
Balance at the beginning of the period	873,000	0
Charges incurred		4,239,000
Amounts paid	-729,000	-2,372,000
Adjustments and effect of foreign currency translation	-144,000	-28,000
Balance at the end of the period	0	1,839,000
London office surrender
Restructuring reserve balance
Charges incurred		1,700,000
Number of floors under lease surrendered		1
Number of floors under lease		3
London office surrender | Lease surrender
Restructuring reserve balance
Amount paid for lease surrender		1,200,000
London office surrender | Other restructuring
Restructuring reserve balance
Charges incurred		500,000
Houston office space adjustments
Restructuring reserve balance
Pre-tax restructuring credit related to adjustments of leased office space in Houston, TX		$200,000