CRA International (CRAI) 10-K 12 Mar 18 2017 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2017	Mar. 06, 2018	Jun. 30, 2017
Document and Entity Information
Entity Registrant Name	CRA INTERNATIONAL, INC.
Entity Central Index Key	1,053,706
Document Type	10-K
Document Period End Date	Dec. 30, 2017
Amendment Flag	false
Current Fiscal Year End Date	--12-30
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 286.2
Entity Common Stock, Shares Outstanding		8,375,199
Document Fiscal Year Focus	2,017
Document Fiscal Period Focus	FY

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenues	$ 370,075	$ 324,779	$ 303,559
Costs of services (exclusive of depreciation and amortization)	258,829	227,380	207,650
Selling, general and administrative expenses	86,537	70,584	72,439
Depreciation and amortization	8,945	7,896	6,552
GNU goodwill impairment			4,524
Income from operations	15,764	18,919	12,394
GNU gain on extinguishment of debt			606
GNU gain on sale of business assets	250	3,836
Interest expense, net	(484)	(469)	(538)
Other expense, net	(366)	(397)	(647)
Income before provision for income taxes	15,164	21,889	11,815
Provision for income taxes	(7,463)	(7,656)	(5,490)
Net income	7,701	14,233	6,325
Net (income) loss attributable to noncontrolling interest, net of tax	(77)	(1,345)	1,332
Net income attributable to CRA International, Inc.	$ 7,624	$ 12,888	$ 7,657
Net income per share attributable to CRA International, Inc.:
Basic (in dollars per share)	$ 0.91	$ 1.50	$ 0.84
Diluted (in dollars per share)	$ 0.89	$ 1.49	$ 0.83
Weighted average number of shares outstanding:
Basic (in shares)	8,292	8,503	9,010
Diluted (in shares)	8,497	8,601	9,195

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Net income	$ 7,701	$ 14,233	$ 6,325
Other comprehensive income (loss):
Foreign currency translation adjustments, net of tax	3,922	(4,568)	(2,546)
Comprehensive income	11,623	9,665	3,779
Less: comprehensive (income) loss attributable to noncontrolling interest	(77)	(1,345)	1,332
Comprehensive income attributable to CRA International, Inc.	$ 11,546	$ 8,320	$ 5,111

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Current assets:
Cash and cash equivalents	$ 54,035	$ 53,530
Accounts receivable, net of allowances of $7,378 at December 30, 2017 and $4,253 at December 31, 2016	79,803	66,852
Unbilled services, net of allowances of $1,746 at December 30, 2017 and $1,720 at December 31, 2016	33,530	24,937
Prepaid expenses and other current assets	11,373	19,295
Forgivable loans	5,540	5,897
Total current assets	184,281	170,511
Property and equipment, net	44,643	36,381
Goodwill	89,000	74,764
Intangible assets, net	9,208	2,685
Deferred income taxes	8,713	10,049
Forgivable loans, net of current portion	23,088	28,065
Other assets	2,824	1,187
Total assets	361,757	323,642
Current liabilities:
Accounts payable	18,473	13,729
Accrued expenses	94,573	75,281
Deferred revenue and other liabilities	6,896	3,021
Current portion of deferred rent	1,131	1,499
Current portion of deferred compensation	908	570
Total current liabilities	121,981	94,100
Non-Current liabilities:
Deferred rent and facility-related non-current liabilities	11,526	15,191
Deferred compensation and other non-current liabilities	20,656	6,346
Deferred income taxes	365	122
Total non-current liabilities	32,547	21,659
Commitments and contingencies (Note 15)
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; 8,297,172 and 8,333,990 shares issued and outstanding at December 30, 2017 and December 31, 2016, respectively	47,414	54,124
Retained earnings	169,390	166,914
Accumulated other comprehensive loss	(9,896)	(13,818)
Total CRA International, Inc. shareholders' equity	206,908	207,220
Noncontrolling interest	321	663
Total shareholders' equity	207,229	207,883
Total liabilities and shareholders' equity	$ 361,757	$ 323,642

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
CONSOLIDATED BALANCE SHEETS
Allowances for accounts receivable (in dollars)	$ 7,378	$ 4,253
Allowance for unbilled services (in dollars)	$ 1,746	$ 1,720
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	8,297,172	8,333,990
Common stock, shares outstanding	8,297,172	8,333,990

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
OPERATING ACTIVITIES:
Net income	$ 7,701	$ 14,233	$ 6,325
Adjustments to reconcile net income to net cash provided by operating activities, net of effect of acquired businesses:
Depreciation and amortization	8,859	7,875	6,542
Loss on disposal of property and equipment	71	2	16
GNU goodwill impairment			4,524
Impairment of intangible assets	530	0	0
GNU gain on sale of business assets	(250)	(3,836)
Deferred rent	3,171	3,260	6,768
Deferred income taxes	1,651	8,399	(1,710)
Share-based compensation expenses	6,616	6,867	5,791
Excess tax benefits from share-based compensation		(393)	(128)
GNU gain on extinguishment of debt			(606)
Accounts receivable allowances	3,065	666	(480)
Changes in operating assets and liabilities:
Accounts receivable	(14,358)	(8,801)	(3,438)
Unbilled services	(7,640)	(219)	(772)
Prepaid expenses and other current assets, and other assets	6,067	(6,439)	(2,126)
Forgivable loans	5,641	10,225	233
Incentive cash awards	1,319
Accounts payable, accrued expenses, and other liabilities	23,415	16,324	(515)
Net cash provided by operating activities	45,858	48,163	20,424
INVESTING ACTIVITIES:
Cash consideration paid for acquisitions	(16,163)
Purchase of property and equipment	(9,757)	(13,023)	(17,975)
GNU cash proceeds from sale of business assets	250	1,100
Collections on notes receivable			1,557
Payments on notes receivable			(78)
Net cash used in investing activities	(25,670)	(11,923)	(16,496)
FINANCING ACTIVITIES:
Issuance of common stock, principally stock options exercises	6,420	2,853	602
Borrowings under line of credit	11,500	7,500	4,000
Payments under line of credit	(11,500)	(7,500)	(4,000)
Payments on notes payable		(75)	(300)
Tax withholding payment reimbursed by shares	(3,262)	(1,880)	(668)
Excess tax benefits from share-based compensation		393	128
Cash paid on dividend equivalent	(121)
Cash dividends paid to stockholders	(4,941)	(1,166)
Repurchase of common stock	(19,528)	(19,315)	(12,806)
Distribution to noncontrolling interest	(419)
Net cash used in financing activities	(21,851)	(19,190)	(13,044)
Effect of foreign exchange rates on cash and cash equivalents	2,168	(1,659)	(944)
Net increase (decrease) in cash and cash equivalents	505	15,391	(10,060)
Cash and cash equivalents at beginning of period	53,530	38,139	48,199
Cash and cash equivalents at end of period	54,035	53,530	38,139
Noncash investing and financing activities:
Issuance of common stock for acquired business	3,044	44	42
Purchases of property and equipment not yet paid for	3,514	118	1,593
Purchases of property and equipment paid by a third party	1,640	92	2,785
Asset retirement obligations	120	844
Supplemental cash flow information:
Cash paid for taxes	7,424	6,184	9,688
Cash paid for interest	$ 314	$ 405	240
Securities received from a customer for settlement of receivable			$ 192

CONSOLIDATED STATEMENTS OF SHAR

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	CRA International, Inc. Shareholders' Equity	Common Stock	Retained Earnings	Accumulated Other Comprehensive Income (Loss)	Noncontrolling Interest	Total
BALANCE at Jan. 03, 2015	$ 214,085	$ 73,171	$ 147,618	$ (6,704)	$ 619	$ 214,704
BALANCE (in shares) at Jan. 03, 2015		9,228,272
Increase (Decrease) in Shareholders' Equity
Net income (loss)	7,657		7,657		(1,332)	6,325
Foreign currency translation adjustment	(2,546)			(2,546)		(2,546)
Issuance of common stock	42	$ 42				42
Issuance of common stock (in shares)		1,359
Exercise of stock options	602	$ 602				$ 602
Exercise of stock options (in shares)		29,288				29,288
Share-based compensation expense for employees	5,755	$ 5,755				$ 5,755
Restricted shares vesting (in shares)		106,504
Redemption of vested employee restricted shares for tax withholding	(668)	$ (668)				(668)
Redemption of vested employee restricted shares for tax withholding (in shares)		(28,900)
Tax deficit on stock option exercises, expirations and restricted share vesting	(376)	$ (376)				(376)
Shares repurchased	(12,806)	$ (12,806)				$ (12,806)
Shares repurchased (in shares)		(477,292)				(477,292)
Share-based compensation expense for non-employees	11	$ 11				$ 11
Equity transactions of noncontrolling interest					25	25
BALANCE at Jan. 02, 2016	211,756	$ 65,731	155,275	(9,250)	(688)	211,068
BALANCE (in shares) at Jan. 02, 2016		8,859,231
Increase (Decrease) in Shareholders' Equity
Net income (loss)	12,888		12,888		1,345	14,233
Foreign currency translation adjustment	(4,568)			(4,568)		(4,568)
Issuance of common stock	44	$ 44				44
Issuance of common stock (in shares)		1,790
Exercise of stock options	2,853	$ 2,853				$ 2,853
Exercise of stock options (in shares)		124,931				124,931
Share-based compensation expense for employees	6,716	$ 6,716				$ 6,716
Restricted shares vesting (in shares)		201,905
Redemption of vested employee restricted shares for tax withholding	(1,880)	$ (1,880)				(1,880)
Redemption of vested employee restricted shares for tax withholding (in shares)		(69,000)
Tax deficit on stock option exercises, expirations and restricted share vesting	(171)	$ (171)				(171)
Shares repurchased	(19,315)	$ (19,315)				$ (19,315)
Shares repurchased (in shares)		(784,867)				(783,703)
Share-based compensation expense for non-employees	146	$ 146				$ 146
Accrued dividends on unvested shares	(83)		(83)			(83)
Cash dividends paid to stockholders	(1,166)		(1,166)			(1,166)
Equity transactions of noncontrolling interest					6	6
BALANCE at Dec. 31, 2016	207,220	$ 54,124	166,914	(13,818)	663	$ 207,883
BALANCE (in shares) at Dec. 31, 2016		8,333,990				8,333,990
Increase (Decrease) in Shareholders' Equity
Net income (loss)	7,624		7,624		77	$ 7,701
Foreign currency translation adjustment	3,922			3,922		3,922
Issuance of common stock	3,044	$ 3,044				3,044
Issuance of common stock (in shares)		89,312
Exercise of stock options	6,420	$ 6,420				$ 6,420
Exercise of stock options (in shares)		293,439				293,439
Share-based compensation expense for employees	6,489	$ 6,489				$ 6,489
Restricted shares vesting (in shares)		211,320
Redemption of vested employee restricted shares for tax withholding	(3,262)	$ (3,262)				(3,262)
Redemption of vested employee restricted shares for tax withholding (in shares)		(76,181)
Cumulative effect of a change in accounting principle related to ASU 2016-09	48		48			48
Shares repurchased	(19,528)	$ (19,528)				$ (19,528)
Shares repurchased (in shares)		(554,708)				(554,708)
Share-based compensation expense for non-employees	127	$ 127				$ 127
Distribution to noncontrolling interest					(419)	(419)
Accrued dividends on unvested shares	(134)		(134)			(134)
Cash paid on dividend equivalents	(121)		(121)			(121)
Cash dividends paid to stockholders	(4,941)		(4,941)			(4,941)
BALANCE at Dec. 30, 2017	$ 206,908	$ 47,414	$ 169,390	$ (9,896)	$ 321	$ 207,229
BALANCE (in shares) at Dec. 30, 2017		8,297,172				8,297,172

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 30, 2017
Summary of Significant Accounting Policies
Summary of Significant Accounting Policies	1. Summary of Significant Accounting Policies Description of Business CRA International, Inc. ("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 services in two broad areas: litigation, regulatory, and financial consulting and management consulting. CRA operates in one business segment. CRA operates its business under its registered trade name, Charles River Associates. Fiscal Year CRA's fiscal year end is the Saturday nearest December 31 of each year. CRA's fiscal years periodically contain 53 weeks rather than 52 weeks. Fiscal 2017, 2016 and 2015 were 52-week years. Principles of Consolidation The consolidated financial statements include the accounts of CRA and its wholly owned subsidiaries. In addition, as more fully explained below, the consolidated financial statements include CRA's interest in GNU123 Liquidating Corporation ("GNU", formerly known as NeuCo, Inc). All significant intercompany transactions and accounts have been eliminated in consolidation. GNU Interest CRA's ownership interest in GNU was 55.89% for all periods presented. GNU's financial results have been consolidated with CRA, and the portion of GNU's results allocable to its other owners is shown as "noncontrolling interest." GNU's reporting schedule is based on calendar month-ends, but its fiscal year end is the last Saturday of November. CRA's results could include a few days reporting lag between CRA's year end and the most recent financial statements available from GNU. CRA does not believe that the reporting lag will have a significant impact on CRA's consolidated income statements or financial condition. On January 8, 2015, GNU entered into an agreement to settle a note payable of approximately $1.0 million in exchange for aggregate payments of $0.4 million. GNU recorded a gain on the extinguishment of this debt in the first quarter of fiscal 2015 of approximately $0.6 million. Under the settlement order, the scheduled payments were all made as of February 16, 2016. On April 13, 2016, a buyer acquired substantially all of the business assets and assumed substantially all of the liabilities of GNU for a purchase price of $1.35 million. Of this amount, $1.1 million was received at closing, with the remaining $0.25 million payable on or after April 13, 2017, subject to contingencies, as outlined in the asset purchase agreement, which remaining amount was paid in full on May 3, 2017. GNU recognized a gain on sale of its business assets of $0.25 million during the second quarter of fiscal 2017, of which $0.14 million is attributed to CRA, and received $3.8 million during the second quarter of fiscal 2016, of which $2.1 million is attributed to CRA. GNU was dissolved on December 15, 2017. Subsequent to the dissolution, CRA received a partial distribution of $0.6 million in accordance with the asset purchase agreement. The final distribution is expected to be received during fiscal 2018. GNU's revenues, which are comprised of software sales and maintenance service revenue, included in CRA's consolidated statements of operations for fiscal 2016 and fiscal 2015 totaled approximately $0.8 million and $3.8 million, respectively. GNU did not have any revenue during fiscal 2017 due to the cessation of the business in April 2016. GNU's total net income (loss) included in CRA's consolidated statements of operations for fiscal 2017, fiscal 2016, and fiscal 2015 was approximately $0.2 million, $3.0 million, and ($3.0) million, respectively. GNU's net income, net of amounts allocable to its other owners, included in CRA's consolidated statements of operations for fiscal 2017, fiscal 2016, and fiscal 2015 was approximately $0.1 million, $1.7 million, and $1.3 million, respectively. In accordance with ASC Topic 350, "Intangibles—Goodwill and Other," goodwill and intangible assets with indefinite lives are monitored annually for impairment, or more frequently, as necessary, if events or circumstances exist that would more likely than not reduce the fair value of the reporting unit below its carrying amount. During the fourth quarter of fiscal 2015 it was determined that GNU's net book value exceeded its fair value of equity. Therefore, it was required to perform a step two goodwill impairment test, which resulted in an impairment charge of $4.5 million in that quarter. Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United State of America ("U.S. GAAP") requires management to make significant estimates and judgments that affect the reported amounts of assets and liabilities, as well as the related disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of consolidated revenues and expenses during the reporting period. Estimates in these consolidated financial statements include, but are not limited to, allowances for accounts receivable and unbilled services, 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 CRA 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. Reclassifications For presentation purposes, CRA has reclassified certain prior period amounts to conform to the current period financial statement presentation. These reclassifications had no impact on earnings. Within the reconciliation of CRA's tax rates with the federal statutory rate in note 13 on this Form 10-K, Change in Valuation Allowance was reclassed to Losses benefited/Change in valuation allowance and Prior Period Adjustments. In addition, GNU goodwill impairment, GNU capital gain upon distribution, and GNU tax provision (benefit) were reclassed to Other. 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. These engagements generally last three to six months, although some of CRA's engagements can be much longer in duration. The following discussion of CRA's revenue recognition accounting policies is based on the accounting principles that were used to prepare the fiscal year 2017 consolidated financial statements included in this Annual Report on Form 10-K. On December 31, 2017, CRA adopted ASC Topic 606, Revenue from Contracts with Customers ("ASC 606"). This standard replaces existing revenue recognition rules with a comprehensive revenue measurement and recognition standard and expanded disclosure requirements. Refer to Note 2, "Significant Accounting Policies," of CRA's audited consolidated financial statements included elsewhere in this Annual Report on Form 10-K for discussion of recently issued accounting standards. CRA recognizes substantially all of its revenues under written service contracts with its clients when the fee is fixed or determinable, as the services are provided, and only in those situations where collection from the client is reasonably assured and sufficient contractual documentation has been obtained. In certain cases CRA provides services to its clients without sufficient contractual documentation, or fees are tied to performance-based criteria, which require CRA to defer revenue in accordance with U.S. GAAP. In these cases, these amounts are fully reserved until all criteria for recognizing revenue are met. 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 the majority of CRA'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. The proportional performance method is used for fixed-price contracts because reasonably dependable estimates of the revenues and costs applicable to various stages of a contract can be made, based on historical experience and the terms set forth in the contract, and are indicative of the level of benefit provided to CRA's clients. Fixed-price contracts generally convert to time-and-materials contracts in the event the contract terminates. CRA's management maintains contact with project managers to discuss the status of the projects and, for fixed-price engagements, management is updated on the budgeted costs and resources required to complete the project. These budgets are then used to calculate revenue recognition and to estimate the anticipated income or loss on the project. Occasionally, CRA has been required to commit unanticipated additional resources to complete projects, which has resulted in lower than anticipated income or losses on those contracts. CRA may experience similar situations in the future. Provisions for estimated losses on contracts are made during the period in which such losses become probable and can be reasonably estimated. To date, such losses have not been significant. Revenues also include reimbursable expenses, which include expenses for travel and other out-of-pocket expenses, outside consultants, and other reimbursable expenses. CRA recovers substantially all of its out-of-pocket expenses, outside consultants, and other related expenses in performance of its services. The following expenses are subject to reimbursement (in thousands): Year Ended Year Ended Year Ended December 30, December 31, January 2, Reimbursable expenses $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CRA's revenues include projects secured by its non-employee experts as well as projects secured by its employees. CRA recognizes all project revenue on a gross basis based on the consideration of the criteria set forth in Accounting Standards Codification ("ASC") Topic 605-45, Principal Agent Considerations . In general, project costs are classified as costs of services and are based on the direct salary of the consultants on the engagement plus all direct expenses incurred to complete the engagement, including any amounts billed to CRA by non-employee experts. CRA maintains accounts receivable allowances for estimated losses and disputed amounts resulting from clients' failure to make required payments. CRA bases its estimates on historical collection experience, current trends, and credit policy. In determining these estimates, CRA examines historical write-offs of its receivables and reviews client accounts to identify any specific customer collection issues. If the financial condition of CRA's customers were to deteriorate or disputes were to arise regarding the services provided, resulting in an impairment of their ability or intent to make payment, additional allowances may be required. Unbilled services represent revenue recognized by CRA for services performed but not yet billed to the client. Deferred revenue represents amounts billed or collected in advance of services rendered. 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 . Cash and Cash Equivalents Cash equivalents consist principally of money market funds with maturities of three months or less when purchased. As of December 30, 2017, a substantial portion of CRA's cash accounts was concentrated at a single financial institution, which potentially exposes CRA to credit risks. The financial institution has a short-term credit rating of A-2 by Standard & Poor's ratings services. CRA has not experienced any losses related to such accounts. CRA does not believe that there is significant risk of non-performance by the financial institution, and its cash on deposit is fully liquid. CRA continually monitors the credit ratings of the institution. Fair Value of Financial Instruments Accounting Standards Codification ("ASC") Topic 820, Fair Value Measurements and Disclosures, establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement), then priority to quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market (Level 2 measurement), then the lowest priority to unobservable inputs (Level 3 measurement). The following table shows CRA's financial instruments as of December 30, 2017 and December 31, 2016 that are measured and recorded in the consolidated financial statements at fair value on a recurring basis (in thousands): December 30, 2017 Quoted Prices in Significant Significant Level 1 Level 2 Level 3 Assets : Money market funds $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Assets $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities: Contingent consideration liability $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Liabilities $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2016 Quoted Prices in Significant Significant Level 1 Level 2 Level 3 Assets: Money market funds $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Assets $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities: Contingent consideration liability $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Liabilities $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The fair values of CRA's money market funds are based on quotes received from third-party banks. The contingent consideration liabilities in the table above are for estimated future contingent consideration payments related to prior acquisitions. The fair value measurement of these liabilities is based on significant inputs not observed in the market and thus represent a Level 3 measurement. The significant unobservable inputs used in the fair value measurements of these contingent consideration liabilities are CRA's measures of the estimated payouts based on internally generated financial projections and discount rates. The fair value of the contingent consideration was determined using a monte carlo simulation. The fair value of these contingent consideration liabilities are reassessed on a quarterly basis by CRA using additional information as it becomes available, and any change in the fair value estimates are recorded in the earnings of that period. The following table summarizes the changes in the contingent consideration liabilities over the fiscal year ended December 30, 2017 and the fiscal year ended December 31, 2016 (in thousands): December 30, December 31, Beginning balance $ $ Acquisitions — Remeasurement of acquisition-related contingent consideration Accretion — Payments ) ) Effects of foreign currency translation ) ​ ​ ​ ​ ​ ​ ​ ​ Ending balance $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CRA's financial instruments, including cash, accounts receivable, loans and advances to employees and non-employee experts, accounts payable, and accrued expenses, are carried at cost, which approximates their fair value because of the short-term maturity of these instruments or because their stated interest rates are indicative of market interest rates. Goodwill In accordance with ASC Topic 350, "Intangibles—Goodwill and Other" ("ASC Topic 350"), goodwill and intangible assets with indefinite lives are not subject to amortization, but are monitored annually as of October 15th for impairment, or more frequently, as necessary, if events or circumstances exist that would more likely than not reduce the fair value of the reporting unit below its carrying amount. For CRA's fiscal 2017 goodwill impairment analysis, it operates under one reporting unit, which is its consulting services. Prior to April 13, 2016, CRA operated under two reporting units, which were its consulting services and GNU. Under ASC Topic 350, in performing the first step of the goodwill impairment testing and measurement process, CRA compares the estimated value of each of its reporting units to its net book value to identify potential impairment. CRA estimates the fair value of its consulting business utilizing its market capitalization, plus an appropriate control premium, less, prior to fiscal 2016, the estimated fair value of GNU. Market capitalization is determined by multiplying CRA's shares outstanding on the test date by the market price of its common stock on that date. CRA determines the control premium utilizing data from publicly available premium studies for the trailing four quarters for public company transactions in its industry group. If the estimated fair value of a reporting unit is less than its net book value, the second step is performed to determine if goodwill is impaired. If through the impairment evaluation process a reporting unit determines that goodwill has been impaired, an impairment charge would be recorded in CRA's consolidated income statement. The re-measurement of a reporting unit's fair value and that of its underlying assets and liabilities is classified as a Level 3 fair value assessment due to the significance of unobservable inputs developed using specific information from the reporting units. The fair value adjustment to goodwill, which resulted in GNU's impairment charge in the fourth quarter of fiscal 2015, was computed as the difference between its fair value and the fair value of its underlying assets and liabilities. The unobservable inputs used to determine the fair value of the underlying assets and liabilities were based on CRA's specific information such as estimates of revenue and cost growth rates, profit margins, discount rates, and cost estimated. See Note 4, "Goodwill and Intangible Assets," for further details. Intangible Assets Intangible assets are comprised of non-competition agreements and customer relationship intangibles, which are separable from goodwill and have determinable useful lives, are valued separately and amortized over their estimated useful lives, based on the pattern in which the economic benefit of the asset is expected to be consumed, if reliably determinable. Non-competition agreements are amortized on a straight-line basis over their useful lives of five years. Customer relationship intangible assets are amortized on a straight line basis over ten years which approximates the pattern of economic benefit. Property and Equipment Property and equipment are recorded at cost. Depreciation is calculated using the straight-line method based on the estimated useful lives of three years for computer equipment, three to ten years for computer software, and ten years for furniture and fixtures. Amortization of leasehold improvements is calculated using the straight-line method over the shorter of the lease term or the estimated useful life of the leasehold improvements. Expenditures for maintenance and repairs are expensed as incurred. Expenditures for renewals and betterments are capitalized. Leases and Deferred Rent CRA leases all of its office space. Leases are evaluated and classified as operating or capital leases for financial reporting purposes. For leases that contain rent escalations and rent holidays, CRA records the total rent payable during the lease term, as determined above, on a straight-line basis over the term of the lease and records the difference between the rents paid and the straight-line rent as deferred rent. Additionally, any tenant improvement allowances received from the lessor are recorded as a reduction to rent expense. Impairment of Long-Lived Assets CRA reviews the carrying value of its long-lived assets (primarily property and equipment and intangible assets) to assess the recoverability of these assets whenever events or circumstances indicate that impairment may have occurred. Factors CRA considers important that could trigger an impairment review include the following: • a significant underperformance relative to expected historical or projected future operating results; • a significant change in the manner of CRA's use of the acquired asset or the strategy for CRA's overall business; and • a significant negative industry or economic trend. If CRA determines that an impairment review is required, CRA would review the expected future undiscounted cash flows to be generated by the assets or asset groups. If CRA determines that the carrying value of long-lived assets or asset groups may not be recoverable, CRA would measure any impairment based on a projected discounted cash flow method using a discount rate determined by CRA to be commensurate with the risk inherent in CRA's current business model. If impairment is indicated through this review, the carrying amount of the assets would be reduced to their estimated fair value. Concentration of Credit Risk CRA's billed and unbilled receivables consist of receivables from a broad range of clients in a variety of industries located throughout the U.S. and in other countries. CRA performs a credit evaluation of its clients to minimize its collectability risk. Periodically, CRA will require advance payment from certain clients. However, CRA does not require collateral or other security. CRA maintains accounts receivable allowances for estimated losses and disputed amounts resulting from clients' failures to make required payments. CRA bases its estimates on historical collection experience, current trends, and credit policy. In determining these estimates, CRA examines historical write-offs of its receivables and reviews client accounts to identify any specific customer collection issues. If the financial condition of any of CRA's customers were to deteriorate or any dispute regarding CRA's services provided were to arise, resulting in an impairment of their ability or intent to make payment, additional allowances may be required. A rollforward of the accounts receivable allowances is as follows (in thousands): Fiscal Fiscal 2017 2016 Balance at beginning of period $ $ Increases to reserves Amounts written off ) ) Effects of foreign currency translation — ​ ​ ​ ​ ​ ​ ​ ​ Balance at end of period $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ A rollforward of the unbilled receivables allowances is as follows (in thousands): Fiscal Fiscal 2017 2016 Balance at beginning of period $ $ Increases to reserves Amounts written off ) ) Effects of foreign currency translation — ​ ​ ​ ​ ​ ​ ​ ​ Balance at end of period $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amounts deemed uncollectible are recorded as a reduction to revenues. Net Income (Loss) Per Share CRA computes basic net income or loss per share by dividing net income or loss by the weighted-average number of shares outstanding. CRA computes diluted net income or loss per share by dividing net income or loss by the sum of the weighted-average number of shares determined from the basic earnings per common share computation and the number of common stock equivalents that would have a dilutive effect. To the extent that there is a net loss, CRA assumes all common stock equivalents to be anti-dilutive, and they are excluded from diluted weighted-average shares outstanding. CRA determines common stock equivalent shares outstanding in accordance with the treasury stock method. In those years in which CRA has both net income and participating securities, CRA computes basic net income per share utilizing the two-class method earnings allocation formula to determine earnings per share for each class of stock according to dividends and participation rights in undistributed earnings. Under the two-class method, basic earnings per common share is computed by dividing net earnings allocated to common stock by the weighted-average number of common shares outstanding. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends. Share-Based Compensation CRA accounts for equity-based compensation using a fair value based recognition method. Under the fair value recognition requirements of ASC Topic 718, "Compensation—Stock Compensation" ("ASC Topic 718"), share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date. In accordance with ASC Topic 718, for performance-vesting restricted stock units awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the restricted stock units and awards and recognizes the cost over the requisite service period on a straight line basis. Performance-vesting restricted stock units are expensed using the graded acceleration method. For share-based awards granted to non-employee experts, CRA accounts for the compensation under variable accounting in accordance with ASC Topic 718 and ASC Topic 505-50, "Equity-Based Payments to Non-Employees" (formerly Emerging Issues Task Force 96-18, "Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services"), and recognizes the cost over the related vesting period. Deferred Compensation CRA accounts for performance and service based cash awards using a prospective accrual method. Under the requirements of ASC Topic 710, " Compensation General " ("ASC Topic 710") to the extent the terms of the contract attribute all or a portion of the expected future benefits to a period of service greater than one year, the cost of those benefits are accrued over the period of the employee or non-employee's service in a systematic and rational manner. CRA has implemented a process that requires the liability to be re-evaluated on a quarterly basis. The required service period typically ranges from three to six years starting at the beginning of the awards measurement period. A recipient of such an award is expected to be affiliated with CRA for the entire measurement period. If a recipient terminates affiliation with CRA during the measurement period, the amount paid will be determined in accordance with the recipient's specific contract provisions. Business Combinations CRA recognizes and measures identifiable assets acquired, and liabilities assumed, of its acquirees as of the acquisition date at fair value. Fair value measurements require extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets. CRA recognizes and measures contingent consideration at fair value as of the acquisition date using a monte carlo simulation. Contingent consideration obligations that are classified as liabilities are remeasured at fair value each reporting period with the changes in fair value resulting from either the passage of time, revised expectations of performance, or ultimate settlement to the amount or timing of the initial measurement recognized in the consolidated statements of comprehensive income. Income Taxes CRA accounts for income taxes using the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized based upon anticipated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective income tax bases, and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets if it is more likely than not that such assets will not be realized. In addition, the calculation of CRA's tax liabilities involves dealing with uncertainties in the application of complex tax regulations in several different tax jurisdictions. CRA records liabilities for estimated tax obligations resulting in a provision for taxes that may become payable in the future in accordance with ASC Topic 740-10, " Income Taxes ," which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return and also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. CRA includes accrued interest and penalties, if any, related to uncertain tax positions in income tax expense. Foreign Currency Translation Balance sheet accounts of CRA's foreign subsidiaries are translated into U.S. dollars at year-end exchange rates and operating accounts are translated at average exchange rates for each year. The resulting translation adjustments are recorded in shareholders' equity as a component of accumulated other comprehensive income (loss). Foreign currency transactions are translated at current exchanges rates, with adjustments recorded in the statement of operations. The effect of transaction gains and losses recorded in income before provision for income taxes amounted to losses of $0.4 million, $0.4 million and $0.6 million for fiscal 2017, fiscal 2016, and fiscal 2015, respectively. Recent Accounting Standards Revenue from Contracts with Customers In August 2015, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update ("ASU") No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date ("ASU 2015-14"). ASU 2015-14 defers by one year the effective date of ASU No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). The deferral results in ASU 2014-09 being effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. The main provision of ASU 2014-09 is to recognize revenue when control of the goods or services transfers to the customer, as opposed to the existing guidance of recognizing revenue when the risks and rewards transfer to the customer. Companies may use either a full retrospective or a modified retrospective approach to adopt ASU 2014-09. The standard will have an impact on the amount and timing of revenue recognized and the related disclosures on CRA's financial statements. CRA will adopt ASU 2014-09 effective December 31, 2017, using the modified retrospective approach. Upon adoption, CRA will recognize the cumulative effect of adopting this guidance as an adjustment to its opening balance of retained earnings. Prior periods will not be retrospectively adjusted. The cumulative effect adjustment will result in an increase to CRA's opening balance of retained earnings of between approximately $0.3 million to $0.7 million, net of tax. All revenue derived from contracts with CRA's customers are generated from its time-and-materials or fixed-price contracts. For its time-and-materials projects, CRA will use the right-to-invoice practical expedient when it has a right to consideration from a customer in an amount that corresponds directly with the value of the entity's performance completed to date. For its fixed-price arrangements, CRA will recognize revenue as individual performance obligations are satisfied, using a measure of progress that is based on the efforts and costs incurred (i.e. an input method measure of progress). These methods for determining the appropriate revenue recognition under ASU 2014-09 is consistent with CRA's current revenue reco

Forgivable Loans

Forgivable Loans	12 Months Ended
	Dec. 30, 2017
Forgivable Loans
Forgivable Loans	2. Forgivable Loans In order to attract and retain highly skilled professionals, CRA may issue forgivable loans to employees and non-employee experts, certain of which loans may be denominated in local currencies. A portion of these loans is collateralized. The forgivable loans have terms that are generally between three and eight years with interest rates currently ranging up to 3.25%. The principal amount of forgivable loans and accrued interest is forgiven by CRA over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with CRA and complies with certain contractual requirements. During fiscal years 2017 and 2016, there were no balances due under these loans for which the full principal and interest were not collected. 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. CRA has not typically recorded an allowance for doubtful accounts for these loans due to its collection experience and its assessment of collectability. For fiscal years 2017 and 2016, no allowances or write offs of these loans were recorded. Forgivable loan activity for fiscal years 2017 and 2016 is as follows (in thousands): December 30, December 31, Beginning balance $ $ Advances Accrued Advances — Repayments ) ) Reclassification to other assets ) — Amortization ) ) Effects of foreign currency translation ) ​ ​ ​ ​ ​ ​ ​ ​ Ending balance $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current portion of forgivable loans $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-current portion of forgivable loans $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ At December 30, 2017 and December 31, 2016, CRA had other loans to current and former employees, included in other assets on the consolidated balance sheet, amounting to $0.3 million and $0.2 million, respectively, net of allowances.

Business Acquisitions

Business Acquisitions	12 Months Ended
	Dec. 30, 2017
Business Acquisitions
Business Acquisitions	3. Business Acquisitions On January 31, 2017, CRA acquired substantially all of the assets and assumed certain liabilities of C1 Consulting LLC, an independent consulting firm, and its wholly-owned subsidiary C1 Associates (collectively, "C1") for initial consideration comprised of cash and CRA restricted common stock. The asset purchase agreement provided for additional purchase consideration to be paid for up to four years following the transaction in the form of an earnout, if specific performance targets are met. These earnout payments are payable in cash and CRA restricted common stock. The fair value of this obligation was measured as of the acquisition date and accounted for as a component of the purchase consideration, any adjustments to this initial valuation in future accounting periods will be reported as an adjustment to net income. C1 provides management consulting services in the life sciences industry, and has built a reputation for its specialty consulting services. Acquiring C1 will assist CRA in expanding its geographical presence in the western part of the United States and Europe, servicing CRA's existing life sciences customers more efficiently, and providing opportunities to engage with new clients in both the United States and European markets. The acquisition has been accounted for under the purchase method of accounting, and C1's results of operations have been included in the accompanying consolidated statement of operations from the date of acquisition. The following is the final allocation of the purchase price to the estimated fair value of assets acquired and liabilities assumed. The following table shows CRA's acquired assets and liabilities assumed from the purchase of C1 Consulting (in thousands): Assets Acquired: Accounts receivable and unbilled receivables $ Other current assets ​ ​ ​ ​ ​ Total current assets ​ ​ ​ ​ ​ Property and equipment Other non-current assets Intangible assets Goodwill ​ ​ ​ ​ ​ Total assets acquired $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities Assumed: Deferred revenue $ Accrued expenses and other current liabilities ​ ​ ​ ​ ​ Total current liabilities Contingent consideration ​ ​ ​ ​ ​ Total liabilities assumed ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net assets acquired $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The intangible assets acquired are comprised of non-competition agreements and the value of customer relationships, the fair value of which was determined using the incremental income method and multi-period excess earnings method, respectively. The non-compete agreements are being amortized over the stated term of five years on a straight-line basis. The customer relationships intangible is being amortized over a ten year life on a straight-line basis, which approximates the expected pattern of economic benefit from this asset. The fair value of the contingent consideration was determined using a monte carlo simulation. CRA is unable to provide a range of possible outcomes for the expected future payment of the contingent consideration due to its limited post acquisition experience with C1 and the uncertainty of achieving revenue targets over the remaining measurement period of this obligation. The fair value of the contingent acquisition liability is reassessed on a quarterly basis by CRA using additional information as it becomes available, and any change in the fair value estimate will be recorded in the earnings of that period. Transaction related costs, which are principally legal and accounting service fees, amount to $0.9 million for the year ended December 30, 2017 and are included in selling, general and administrative expenses on the consolidated statement of operations.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 30, 2017
Goodwill and Intangible Assets
Goodwill and Intangible Assets	4. Goodwill and Intangible Assets The changes in the carrying amount of goodwill for fiscal 2017 and fiscal 2016 are as follows (in thousands): Goodwill, Accumulated Goodwill, Balance at December 31, 2016 $ $ ) $ Goodwill adjustment related to acquisition — Effect of foreign currency translation — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance at December 30, 2017 $ $ ) $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Goodwill, Accumulated Goodwill, Balance at January 2, 2016 $ $ ) $ Effect of foreign currency translation ) — ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance at December 31, 2016 $ $ ) $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ GNU incurred an impairment loss of $4.5 million during the fourth quarter of fiscal 2015. GNU did not incur an impairment loss in fiscal 2017 or fiscal 2016. CRA did not incur an impairment loss during fiscal 2017, fiscal 2016 or fiscal 2015 as there were no events or circumstances that would more likely than not reduce CRA's fair value below its carrying amount, and CRA's estimated fair value was greater than its carrying value as of October 15 th of each of these fiscal years. Intangible assets that are separable from goodwill and have determinable useful lives are valued separately and amortized over their expected useful lives. There were impairment losses of $0.5 million related to intangible assets during fiscal 2017. There were no impairment losses related to intangible assets during fiscal 2016 or fiscal 2015. The components of acquired identifiable intangible assets are as follows (in thousands): December 30, December 31, Non-competition agreements, net of accumulated amortization of $464 and $3,821, respectively $ $ Customer relationships, net of accumulated amortization of $3,172 and $5,181, respectively ​ ​ ​ ​ ​ ​ ​ ​ Total, net of accumulated amortization of $3,636 and $9,002, respectively $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amortization of intangible assets was $1.5 million, $0.9 million, and $1.0 million in fiscal 2017, fiscal 2016, and fiscal 2015, respectively. Amortization of intangible assets held at December 30, 2017 for the next five fiscal years and thereafter is expected to be as follows (in thousands): Fiscal Year Amortization 2018 $ 2019 2020 2021 2022 Thereafter ​ ​ ​ ​ ​ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Property and Equipment

Property and Equipment	12 Months Ended
	Dec. 30, 2017
Property and Equipment
Property and Equipment	5. Property and Equipment Property and equipment consist of the following (in thousands): December 30, December 31, Computer, office equipment and software $ $ Leasehold improvements Furniture ​ ​ ​ ​ ​ ​ ​ ​ Total cost Accumulated depreciation and amortization ) ) ​ ​ ​ ​ ​ ​ ​ ​ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Depreciation expense, including amounts recorded in costs of services, was $7.4 million, $7.0 million, and $5.5 million in fiscal 2017, fiscal 2016, and fiscal 2015, respectively.

Accrued Expenses

Accrued Expenses	12 Months Ended
	Dec. 30, 2017
Accrued Expenses
Accrued Expenses	6. Accrued Expenses Accrued expenses consist of the following (in thousands): December 30, December 31, Compensation and related expenses $ $ Income taxes payable Other ​ ​ ​ ​ ​ ​ ​ ​ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ As of December 30, 2017 and December 31, 2016, $63.8 million and $53.9 million, respectively, of accrued bonuses for fiscal 2017 and fiscal 2016 were included above in "Compensation and related expenses". Additionally, as of December 30, 2017, "Other" accrued expenses includes $6.1 million of commissions due to senior consultants, $1.3 million of direct project accruals, $4.4 million of operating expense accruals and $2.5 million of accrued leasehold improvements. As of December 31, 2016, "Other" accrued expenses consisted principally of direct project accruals of $0.8 million, $0.8 million of forgivable loan accruals and $5.6 million of operating expense accruals.

Credit Agreement

Credit Agreement	12 Months Ended
	Dec. 30, 2017
Credit Agreement
Credit Agreement	7. Credit Agreement CRA is party to an amended and restated credit agreement that provides CRA with a $125.0 million revolving credit facility and a $15.0 million sublimit for the issuance of letters of credit. CRA may use the proceeds of the revolving credit facility to provide working capital and for other general corporate purposes. CRA may repay any borrowings under the revolving credit facility at any time, but must repay all borrowings no later than October 24, 2022. There were no borrowings outstanding under this revolving credit facility as of December 30, 2017 or December 31, 2016. As of December 30, 2017, the amount available under this revolving credit facility was reduced by certain letters of credit outstanding, which amounted to $3.6 million. Borrowings under the revolving credit facility bear interest at a rate per annum, at CRA's election, of either (i) the adjusted base rate, as defined in the credit agreement, plus an applicable margin, which varies between 0.25% and 1.25% depending on CRA'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 1.25% and 2.25% depending on CRA's total leverage ratio. CRA is required to pay a fee on the unused portion of the revolving credit facility at a rate per annum that varies between 0.20% and 0.35% depending on its total leverage ratio. Borrowings under the revolving credit facility are secured by 100% of the stock of certain of CRA's U.S. subsidiaries and 65% of the stock of certain of its foreign subsidiaries, which represent approximately $27.3 million and $22.6 million in net assets as of December 30, 2017 and December 31, 2016, respectively. Under the credit agreement, CRA 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 revolving credit facility may become immediately due and payable upon the occurrence of stated events of default, including CRA's failure to pay principal, interest or fees or a violation of any financial covenant. The financial covenants require CRA to maintain an adjusted consolidated EBITDA to consolidated interest expense ratio of more than 2.5:1.0 and to comply with a consolidated debt to adjusted consolidated EBITDA ratio of not more than 3.0:1.0. The non-financial covenant restrictions of the senior credit agreement include, but are not limited to, CRA's ability to incur additional indebtedness, engage in acquisitions or dispositions, and enter into business combinations. As of December 30, 2017, CRA was in compliance with the covenants of its credit agreement.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 30, 2017
Employee Benefit Plans
Employee Benefit Plans	8. Employee Benefit Plans CRA maintains qualified defined-contribution plans under Section 401(k) of the Internal Revenue Code, covering substantially all U.S. employees who meet specified age and service requirements. Company contributions are made at the discretion of CRA, and cannot exceed the maximum amount deductible under applicable provisions of the Internal Revenue Code. CRA also has a defined-contribution plan covering employees in the United Kingdom for which company contributions are made at the discretion of CRA. Company contributions under these plans amounted to approximately $3.1 million, $2.7 million, and $2.2 million for fiscal 2017, fiscal 2016, and fiscal 2015, respectively.

Net Income Per Share

Net Income Per Share	12 Months Ended
	Dec. 30, 2017
Net Income Per Share
Net Income Per Share	9. Net Income Per Share CRA calculates basic and diluted earnings per common share using the two-class method. Under the two-class method, net earnings are allocated to each class of common stock and participating security as if all of the net earnings for the period had been distributed. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends and therefore are considered to participate in undistributed earnings with common shareholders. Basic earnings per common share excludes dilution and is calculated by dividing net earnings allocable to common shares by the weighted-average number of common shares outstanding for the period. Diluted earnings per common share is calculated by dividing net earnings allocable to common shares by the weighted-average number of common shares as of the balance sheet date, as adjusted for the potential dilutive effect of non-participating share-based awards. Net earnings allocable to these participating securities were not significant for fiscal 2017, fiscal 2016 or fiscal 2015. The following table presents a reconciliation from net income to the net income available to common shareholders (in thousands): Fiscal Year Fiscal Year Fiscal Year Net income attributable to CRA as reported $ $ $ Less: net income attributable to participating shares ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income attributable to CRA common shareholders $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For fiscal 2017, fiscal 2016 and fiscal 2015, the following is a reconciliation of basic to diluted weighted average shares of common stock outstanding (in thousands): Fiscal Year Fiscal Year Fiscal Year Basic weighted average shares outstanding Common stock equivalents: Stock options, restricted stock shares and restricted stock units ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Diluted weighted average shares outstanding ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ For fiscal 2017, fiscal 2016 and fiscal 2015, the following table presents net income per share attributable to CRA: Fiscal Year Fiscal Year Fiscal Year Basic $ $ $ Diluted $ $ $ For fiscal 2017, fiscal 2016 and fiscal 2015, 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 75,004, 581,546, and 522,593 shares, respectively. These share-based awards were anti-dilutive because their exercise price exceeded the average market price over the respective period.

Common Stock

Common Stock	12 Months Ended
	Dec. 30, 2017
Common Stock
Common Stock	10. Common Stock Restricted Share Vesting. In fiscal 2017, fiscal 2016, and fiscal 2015, 211,320, 201,905, and 106,504 shares of restricted stock and restricted stock units vested, respectively. CRA redeemed 76,181, 69,000, and 28,900 of these shares from their holders in order to pay $3.3 million, $1.9 million, and $0.7 million, respectively, of employee tax withholdings. Common Stock Repurchases and Retirements. On March 21, 2016 and May 3, 2017, CRA announced that its board of directors approved share repurchase programs of up to $20.0 million and $20.0 million, respectively, of CRA's common stock. Repurchases under these programs are discretionary and CRA may make such repurchases under any of these programs in the open market (including under any Rule 10b5-1 plan adopted by CRA) or in privately negotiated transactions, in each case in accordance with applicable insider trading and other securities laws and regulations. CRA records the retirement of its repurchased shares as a reduction to common stock. During fiscal 2017, CRA repurchased and retired 554,708 shares under these share repurchase programs at an aggregate price of approximately $19.5 million, resulting in approximately $9.5 million available for future repurchases as of December 30, 2017. During fiscal 2016, CRA repurchased and retired 783,703 shares under these share repurchase programs at an aggregate price of approximately $19.1 million, resulting in approximately $9.0 million available for future repurchases as of December 31, 2016. During fiscal 2015, CRA repurchased and retired 477,292 shares under these share repurchase programs at an aggregate price of approximately $12.8 million, resulting in approximately $8.1 million available for future repurchases as of January 2, 2016. Tender Offer. During fiscal 2016, a total of 1,164 shares of common stock were tendered in conjunction with a modified "Dutch Auction" self tender offer at a purchase price of $19.75 per share. Exercise of Stock Options. During fiscal 2017, 293,439 options were exercised for $6.4 million of proceeds. During fiscal 2016, 124,931 options were exercised for $2.9 million of proceeds. During fiscal 2015, 29,288 options were exercised for $0.6 million of proceeds. Tax Benefits and Deficits on Stock Option Exercises and Restricted Share Vesting. During fiscal 2017, CRA recorded a net tax benefit on stock option exercises and the vesting of shares of restricted stock and restricted stock units through the income statement totaling $2.2 million. During fiscal 2016 and 2015, CRA recorded a net tax deficit on stock option exercises, expirations and the vesting of shares of restricted stock and restricted stock units, as a decrease to common stock totaling $0.2 million and $0.4 million, respectively.

Share-Based Compensation

Share-Based Compensation	12 Months Ended
	Dec. 30, 2017
Share-Based Compensation
Share-Based Compensation	11. Share-Based Compensation CRA recorded approximately $6.5 million, $6.7 million, and $5.8 million of compensation expense for fiscal 2017, fiscal 2016, and fiscal 2015, respectively, for share-based awards consisting of stock options, shares of restricted stock, time-vesting restricted stock units, and performance-vesting restricted stock units issued to employees and directors based on their respective estimated grant date fair values. Performance-vesting restricted stock units are expensed using the graded acceleration method. In addition, CRA recorded $127,000, $146,000, and $11,000 of share-based compensation expense during fiscal 2017, fiscal 2016, and fiscal 2015, respectively, for share-based awards consisting of stock options and shares of restricted stock issued to non-employees (other than directors). Share-based Compensation Plans. As of December 30, 2017, CRA's active equity-based compensation plans consist of its Amended and Restated 2006 Equity Incentive Plan, as amended (the "2006 Equity Plan"), and its 1998 Employee Stock Purchase Plan (the "1998 ESPP"), a tax-qualified plan under Section 423 of the Internal Revenue Code. During fiscal 2009, CRA also implemented a long-term incentive program, or "LTIP," as a framework for grants made under the 2006 Equity Plan to its senior corporate leaders, practice leaders and key revenue generators. Under the LTIP, participants have received a mixture of stock options, time-vesting restricted stock units, and performance-vesting restricted stock units in each fiscal year since 2009, except 2012. In December 2016, CRA's board of directors amended CRA's Cash Incentive Plan to facilitate the grant to LTIP participants of service-based and performance-based cash awards as a component of the LTIP. The LTIP is designed to reward CRA's senior corporate leaders, practice leaders and key revenue generators and provide them with the opportunity to share in the long-term growth of CRA. 2006 Equity Plan: Maximum and Available Shares. The 2006 Equity Plan authorizes the grant of a variety of incentive and performance awards to CRA's directors, employees and independent contractors, including stock options, shares of restricted stock, restricted stock units, and other equity awards. The 2006 Equity Plan has used standard "fungibility ratios" to count grants of full-share awards (such as shares of restricted stock and restricted stock units) against the maximum number shares issuable under the plan. The current fungibility ratio, applicable to grants made on or after April 30, 2010, is 1.83. The fungibility ratio does not apply to grants of stock options. The maximum number of shares issuable under the 2006 Equity Plan is 5,274,000, consisting of (1) 500,000 shares initially reserved for issuance under the 2006 Equity Plan, (2) 1,000,000 shares that either remained for future awards under CRA's 1998 Incentive and Nonqualified Stock Option Plan (the "1998 Option Plan") on April 21, 2006, the date CRA's shareholders initially approved the 2006 Equity Plan, or were subject to stock options issued under the 1998 Option Plan that were forfeited or terminated after April 21, 2006, (3) 210,000 shares approved by CRA's shareholders in 2008, (4) 1,464,000 shares approved by CRA's shareholders in 2010, (5) 2,500,000 shares approved by CRA's shareholders in 2012 reduced by the 800,000 shares cancelled by CRA's board of directors on April 22, 2016, and (6) the 400,000 shares approved by CRA's shareholders on July 12, 2017. The shares available for grant under the 2006 Equity Plan as of December 30, 2017 was 434,374. 1998 Option Plan. With the adoption of the 2006 Equity Incentive Plan in 2006, CRA stopped granting awards under the 1998 Option Plan, and, as of December 30, 2017, there were no awards outstanding under the 1998 Option Plan. Stock Options. A summary of option activity during fiscal 2017 from the 2006 Equity Plan is as follows. The awards granted under the 1998 Option Plan all expired prior to December 30, 2017 and, as noted above, no awards were granted under the 1998 Option Plan during fiscal 2017. Accordingly, all of the stock options outstanding as of December 30, 2017 were granted under the 2006 Equity Plan. Options Weighted Weighted Average Aggregate (in thousands) Outstanding at December 31, 2016 $ Fiscal 2017: Granted Exercised ) $ Expired — — Forfeited ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding at December 30, 2017 $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Options exercisable at December 30, 2017 $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Vested or expected to vest at December 30, 2017 $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The weighted average fair market value using the Black-Scholes option-pricing model of the stock options granted under the 2006 Equity Incentive Plan in fiscal 2017, fiscal 2016 and fiscal 2015 was $11.54, $9.93 and $7.37, respectively. The fair market value of the stock options at the date of grant was estimated using the Black-Scholes option-pricing model with the following weighted average assumptions: 2017 2016 2015 Risk-free interest rate % % % Expected volatility % % % Expected dividend yield % % — Forfeiture rate % % % Weighted average expected life (in years) The risk-free interest rate is based on U.S. Treasury interest rates with corresponding terms consistent with the expected life of the stock options. Expected volatility and expected life are based on CRA's historical experience. Expected dividend yield was determined based on CRA's annualized dividend rate per share, as a percentage of average market price of the common stock, on each dividend payment date. The forfeiture rate used was based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures. The aggregate intrinsic value of stock options exercised in fiscal 2017, fiscal 2016, and fiscal 2015 was approximately $5.4 million, $0.7 million, and $0.1 million, respectively. The following table summarizes stock options outstanding and stock options exercisable as of December 30, 2017: Options Outstanding Options Exercisable Range of Exercise Number Weighted-Average Weighted-Average Number Weighted-Average Weighted- $16.12 - 21.48 $ $ $21.49 - 26.86 $26.87 - 32.23 $42.98 - 48.35 — — — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The following table provides a roll-forward of the outstanding non-vested stock options over fiscal 2017: Options Number of Weighted-Average Non-vested at December 31, 2016 $ Granted Vested ) Forfeited ) ​ ​ ​ ​ ​ ​ ​ ​ Non-vested at December 30, 2017 $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The total fair value of stock options that vested during fiscal 2017, fiscal 2016, and fiscal 2015 was $1.5 million, $1.5 million, and $1.5 million, respectively. As of December 30, 2017, there was $1.7 million of total unrecognized compensation cost, net of expected forfeitures, related to non-vested stock options granted. That cost is expected to be recognized over a weighted-average period of 2.0 years. Restricted Stock. CRA grants shares of restricted stock, which are subject to the execution of a restricted stock agreement, under its 2006 Equity Incentive Plan. Generally, shares of restricted stock vest in four equal annual installments beginning on the first anniversary of the date of grant. Total unrecognized compensation cost, net of expected forfeitures, related to shares of restricted stock as of December 30, 2017 was $0.9 million, which is expected to be recognized over a weighted-average period of 2.7 years. The forfeiture rate of 0.9% used for shares of restricted stock was based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures. The following table provides a roll-forward of the shares of restricted stock under the 2006 Equity Incentive Plan over fiscal 2017: Shares of Restricted Stock Number of Weighted-Average Non-vested at December 31, 2016 $ Granted Vested ) Forfeited — — ​ ​ ​ ​ ​ ​ ​ ​ Non-vested at December 30, 2017 $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The total fair value of shares of restricted stock that vested during fiscal 2017, fiscal 2016, and fiscal 2015 was $0.6 million, $0.6 million, and $0.6 million, respectively. Time-Vesting RSUs. CRA grants time-vesting restricted stock units, which are subject to the execution of a restricted stock unit agreement, under its 2006 Equity Incentive Plan. Generally, time-vesting restricted stock units vest in four equal annual installments beginning on the first anniversary of the date of grant. Total unrecognized compensation cost, net of expected forfeitures, related to time-vesting restricted stock units as of December 30, 2017 was $2.9 million, which is expected to be recognized over a weighted-average period of 2.3 years. The forfeiture rate of 0.9% used for time-vesting restricted stock units was based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeitures. The following table provides a roll-forward of the time-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2017: Time-Vesting Number of Weighted-Average Non-vested at December 31, 2016 $ Granted Vested ) Forfeited ) ​ ​ ​ ​ ​ ​ ​ ​ Non-vested at December 30, 2017 $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The total fair value of time-vesting restricted stock units that vested during fiscal 2017, fiscal 2016, and fiscal 2015 was $2.0 million, $1.9 million, and $1.8 million, respectively. Performance-Vesting RSUs. CRA grants performance-vesting restricted stock units ("PRSUs"), which are subject to the execution of a restricted stock unit agreement, under its 2006 Equity Incentive Plan. Generally, achievement of performance measures for PRSUs are based on a two year performance period, after which the units determined based on this achievement will vest three-fourths in the first year following the performance period and one-fourth on the fourth anniversary of the date of grant. The number of units determined based on the achievement of a PRSUs performance measures generally ranges from 50% to 125% of the PRSU's target number of units. In accordance with ASC Topic 718, for PRSUs awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the award and recognizes the cost over the requisite service period using the graded acceleration method. The following table provides a roll-forward of the performance-vesting restricted stock units under the 2006 Equity Incentive Plan over fiscal 2015, fiscal 2016 and fiscal 2017. For purposes of this table, granted PRSUs are counted based on the maximum number of units that could vest upon achievement of the PRSUs' performance conditions which, for all periods presented, equaled 125% of the PRSU's target number of units. Performance-Vesting Number of Units Non-vested at January 3, 2015 Granted Vested — Forfeited ) ​ ​ ​ ​ ​ Non-vested at January 2, 2016 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Granted Vested ) Forfeited ) ​ ​ ​ ​ ​ Non-vested at December 31, 2016 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Granted Vested ) Forfeited ) ​ ​ ​ ​ ​ Non-vested at December 30, 2017 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ 1998 ESPP. In fiscal 1998, CRA adopted the 1998 ESPP, a tax-qualified plan under Section 423 of the Internal Revenue Code. The 1998 ESPP authorizes the issuance of up to an aggregate of 243,000 shares of common stock to participating employees at a purchase price equal to 85% of fair market value on either the first or the last day of the one-year offering period under the plan. In fiscal 2017, fiscal 2016, and fiscal 2015, there were no offering periods under this plan and no shares were issued. As of December 30, 2017, 211,777 shares are available for grant under the 1998 ESPP. Other Equity Matters. During fiscal 2017, CRA modified certain restricted stock awards in connection with a director's retirement to eliminate the forfeiture of unvested shares upon his retirement and to permit the time-based vesting to continue despite such retirement. The modification resulted in total additional compensation cost of $0.3 million.

Business Segment and Geographic

Business Segment and Geographic Information	12 Months Ended
	Dec. 30, 2017
Business Segment and Geographic Information
Business Segment and Geographic Information	12. Business Segment and Geographic Information CRA is a leading consulting firm specializing in providing economic, financial and management consulting services. It offers consulting services in two broad areas: litigation, regulatory, and financial consulting and management consulting. These two areas represented approximately 100% of CRA's consolidated revenues for fiscal 2017 and 2016. CRA manages its business on an integrated basis through its international network of offices and areas of functional expertise. Many of CRA's practice areas are represented in several of its offices and are managed across geographic borders. When CRA evaluated its business, and possible operating segments, CRA reviewed the manner in which it is organized and managed, composition and responsibilities of its management team, the identification of its chief operating decision maker, as well as the availability of discrete financial information for its various business components and geographic areas. During fiscal 2017 and the majority of fiscal 2016, CRA operated in one business segment, its consulting services business. Prior to the sale of substantially all of GNU's business assets on April 13, 2016, CRA operated in two operating segments. GNU's financial information is included below and is immaterial to the overall consolidated financial statements. Revenue based on the physical location of the operation to which the revenues relate, are as follows (in thousands): Fiscal Fiscal Fiscal 2017 2016 2015 Revenue: United States $ $ $ United Kingdom Other ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total foreign ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 30, December 31, Long-lived assets (property and equipment, net): United States $ $ United Kingdom Other ​ ​ ​ ​ ​ ​ ​ ​ Total foreign ​ ​ ​ ​ ​ ​ ​ ​ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Income Taxes

Income Taxes	12 Months Ended
	Dec. 30, 2017
Income Taxes
Income Taxes	13. Income Taxes Effects of the Tax Cuts and Jobs Act On December 22, 2017, the Tax Cuts and Jobs Act (the "Tax Act") was signed into U.S. law. The Tax Act significantly changes the Internal Revenue Code of 1986, as amended. The Tax Act, among other things, includes changes to the U.S. corporate tax rate, expands limitations on the deductibility of meals and entertainment, eliminates the exception to the section 162(m) limitation on the deductibility of the compensation paid to certain executive officers for "qualified performance-based compensation," allows for the expensing of capital expenditures, the migration from a "worldwide" system of taxation to a territorial system, and a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. ASC Topic 740, " Accounting for Income Taxes ," requires companies to recognize the effect of tax law changes in the period of enactment even though the effective date for most provisions is for tax years beginning after December 31, 2017, or in the case of certain other provisions of the law, January 1, 2018. Given the significance of the legislation, the U.S. Securities and Exchange Commission staff issued Staff Accounting Bulletin No. 118 ("SAB 118"), which allows registrants to record provisional amounts during a one year "measurement period" similar to that used when accounting for business combinations. However, the measurement period is deemed to have ended earlier when the registrant has obtained, prepared, and analyzed the information necessary to finalize its accounting. During the measurement period, impacts of the law are expected to be recorded at the time a reasonable estimate for all or a portion of the effects can be made, and provisional amounts can be recognized and adjusted as information becomes available, prepared, or analyzed. SAB 118 summarizes a three-step process to be applied at each reporting period to account for and disclose: (1) the effects of the change in tax law for which accounting is complete; (2) provisional amounts (or adjustments to provisional amounts) for the effects of the change in tax law where accounting is not complete, but a reasonable estimate has been determined; and (3) current or deferred tax amounts reflected in accordance with law prior to the enactment of the change in tax law because the accounting of the effects of the change in tax law are not complete and a reasonable estimate has not been determined, together with qualitative disclosure of the effects of the changes in tax law for which the accounting is not compete, the reason why the accounting is not complete, and the additional information that is needed to be obtained, prepared or analyzed in order to complete the accounting. Since the Tax Act was passed late in the fourth quarter of 2017, and ongoing guidance and accounting interpretation are expected over the next twelve months, CRA considers the accounting to be incomplete due to the forthcoming guidance and its ongoing analysis of final year-end data and tax positions. Adjustments to these preliminary amounts identified during the measurement period, as defined, will be included as an adjustment to tax expense from continuing operations in the period the amounts are determined. CRA believes it has made a good faith effort to complete the accounting under ASC 740 with respect to the Tax Act. SAB 118 provides that the measurement period is complete when a company's accounting is complete and in no circumstances should the measurement period extend beyond one year from the enactment date of the applicable change in tax law. In connection with the Tax Act, CRA has recorded a provisional amount attributable to the remeasurement of deferred taxes assets and liabilities from a 35 percent tax rate to the new 21 percent tax rate. The provisional amount recorded was an increase in tax expense of $3.6 million. The Tax Act also enhanced and extended the option to claim accelerated depreciation deductions at a rate of 100% on qualified property placed in service after September 27, 2017, and before 2023. As such, CRA has claimed accelerated depreciation in fiscal 2017 of $2.9 million on qualified property. The Tax Act also includes a one-time mandatory repatriation transition tax on the net accumulated earnings and profits of a U.S. taxpayer's foreign subsidiaries. Based on its calculations and estimates to date, CRA does not expect to incur any transition tax liability as CRA believes it is in an accumulated deficit position with respect to its foreign subsidiaries. As such, CRA has not recorded any income tax expense relating to this transition tax as of December 30, 2017. CRA is in the process of assessing other significant provisions that are not yet effective but may impact income taxes in future years. As there is some uncertainty around the grandfathering provisions related to performance-based executive compensation, CRA has estimated a provisional amount for deferred tax assets related to performance-based executive compensation. In regards to the new base erosion anti-abuse tax ("BEAT"), CRA does not currently meet certain revenue thresholds, and is therefore not subject to the new minimum tax. CRA may be subject to the tax on the Global Intangible Low-Taxed Income (GILTI) in future years but has not completed its analysis of the applicability of the tax. CRA will continue to gather and evaluate information as to the impact of this tax, and therefore will not make a policy election on how to account for GILTI (as part of deferred taxes or as a period expense) until it has received and evaluated the necessary information. Accordingly, no amounts related to GILTI are included within deferred taxes. The components of income before provision for income taxes are as follows (in thousands): 2017 2016 2015 Income before provision for income taxes: U.S. $ $ $ Foreign ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The provision (benefit) for income taxes consists of the following (in thousands): Fiscal Fiscal Fiscal 2017 2016 2015 Currently payable: Federal $ $ ) $ Foreign State ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ) Deferred: Federal ) Foreign ) ) State ) ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ $ $ ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ A reconciliation of CRA's tax rates with the federal statutory rate is as follows: Fiscal Year Fiscal Year Fiscal Year 2017 2016 2015 Federal statutory rate % % % State income taxes, net of federal income tax benefit Tax law changes ) — Share-based compensation ) — — Nondeductible/nontaxable items Foreign rate differential ) ) ) Losses benefited/Change in valuation allowance ) ) ) Uncertain tax positions ) ) Other ) ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ % % % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ In March 2016, the FASB issued ASU No. 2016-09, Compensation-Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting (" ASU 2016-09"). ASU 2016-09 requires all of the tax effects related to share-based payments to be recorded through the income statement. The amendments in this update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Accordingly, CRA adopted ASU No. 2016-09 on January 1, 2017, resulting in the recognition of a tax benefit of $0.05 million to retained earnings as of that date. As a result of the new ASU 2016-09, CRA recorded a benefit of $2.2 million related to excess windfall tax deductions during fiscal 2017 in the consolidated statement of operations. The components of CRA's deferred tax assets (liabilities) are as follows (in thousands): December 30, December 31, Deferred tax assets: Accrued compensation and related expense $ $ Allowance for doubtful accounts Net operating loss carryforwards Accrued expenses and other ​ ​ ​ ​ ​ ​ ​ ​ Total gross deferred tax assets Less: valuation allowance ) ) ​ ​ ​ ​ ​ ​ ​ ​ Total deferred tax assets net of valuation allowance Deferred tax liabilities: Goodwill and other intangible asset amortization GNU capital gain upon distribution Property and equipment Tax basis in excess of financial basis of convertible debentures — ​ ​ ​ ​ ​ ​ ​ ​ Total deferred tax liabilities ​ ​ ​ ​ ​ ​ ​ ​ Net deferred tax assets $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The net change in the total valuation allowance for fiscal 2017 was a decrease of approximately $2.7 million as compared to fiscal 2016. The $2.7 million net decrease is comprised primarily of the write-off of GNU's net operating losses now that the entity is in the liquidation process. At December 30, 2017, CRA had foreign net operating losses of $1.4 million with an indefinite life. The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands): December 30, December 31, Balance at beginning of period $ $ Additions for tax positions taken during prior years — Reductions for tax positions taken during prior years — ) Additions for tax positions taken during the current year — Reductions as a result of a lapse of the applicable statute of limitations ) — Settlements with tax authorities — ) ​ ​ ​ ​ ​ ​ ​ ​ Balance at end of the period $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CRA files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. A number of years may elapse before an uncertain tax position, for which CRA has unrecognized tax benefits, is audited and finally resolved. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, CRA believes that its unrecognized tax benefits reflect the most likely outcome. CRA adjusts these unrecognized tax benefits, and the associated interest, in light of changing facts and circumstances. At the end of fiscal 2017, CRA had $151,000 of interest accrued on its unrecognized tax benefit balance for a total unrecognized tax benefit balance of $1,183,000. Of the total unrecognized tax benefit balance, $61,000 is offset by a future tax deduction when recognized. CRA reported $20,000 of interest and penalties related to unrecognized tax benefits in income tax expense during fiscal 2017, consistent with fiscal 2016. Settlement of any particular position could require the use of cash. Of the total $1,031,000 balance at the end of fiscal 2017, a favorable resolution would result in $1,000,000 being recognized as a reduction to the effective income tax rate in the period of resolution. It is reasonably likely that $289,000 of gross unrecognized tax benefits will reverse within the next twelve months due to lapse of the applicable statute of limitations or exam closures. The number of years with open tax audits varies depending on the tax jurisdiction. CRA's major taxing jurisdiction is the United States where CRA is no longer subject to U.S. federal examinations by the Internal Revenue Service for years before fiscal 2014. Within the significant states where CRA is subject to income tax, CRA is no longer subject to examinations by state taxing authorities before fiscal 2013. CRA's United Kingdom subsidiary's corporate tax returns are no longer subject to examination by Her Majesty's Revenue and Customs for fiscal years before fiscal 2016. During fiscal 2016, an examination by the Internal Revenue Service for fiscal 2014 commenced, and the examination is still ongoing in fiscal 2017. CRA believes its reserves for uncertain tax positions are adequate. CRA has not provided for deferred income taxes or foreign withholding taxes on undistributed earnings and other basis differences that may exist from its foreign subsidiaries as of December 30, 2017 because such earnings are considered to be indefinitely reinvested. CRA does not rely on these unremitted earnings as a source of funds for its domestic business as it expects to have sufficient cash flow in the U.S. to fund its U.S. operational and strategic needs. If CRA were to repatriate its foreign earnings that are indefinitely reinvested, it would accrue substantially no additional tax expense.

Related-Party Transactions

Related-Party Transactions	12 Months Ended
	Dec. 30, 2017
Related-Party Transactions
Related-Party Transactions	14. Related-Party Transactions CRA made payments to shareholders of CRA who performed consulting services exclusively for CRA in the amounts of $13.2 million, $9.4 million, and $11.6 million in fiscal 2017, fiscal 2016, and fiscal 2015, respectively. These payments were to exclusive non-employee experts for consulting services performed for CRA's clients in the ordinary course of business.

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 30, 2017
Commitments and Contingencies
Commitments and Contingencies	15. Commitments and Contingencies Operating Lease Commitments At December 30, 2017, CRA had the following minimum rental commitments for office space and equipment leases, all of which are under non-cancelable operating leases (in thousands): Fiscal Year Rental 2018 $ 2019 2020 2021 2022 Thereafter ​ ​ ​ ​ ​ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Certain office leases contain renewal options that CRA may exercise at its discretion, which were not included in the amounts above. Rent expense was approximately $12.1 million, $10.4 million, and $11.6 million in fiscal 2017, fiscal 2016, and fiscal 2015, respectively. On February 24, 2014, CRA entered into an agreement to lease 57,602 square feet of office space in Boston, Massachusetts. The lease commenced on February 1, 2015 and is set to expire on July 31, 2025. Subject to certain conditions, the lease will be extendible for two five-year periods. The annual base rent under the lease is approximately $2.4 million for the first lease year, and is subject to annual increases of approximately 2% per annum. On February 24, 2015, CRA signed a first amendment to lease additional office space of 10,057 square feet for a total of 67,659 square feet. The lease commenced on June 15, 2015 and is set to expire on June 30, 2020. Subject to certain conditions, the lease will be extendible for one three-year period. The annual fixed rent under the lease is approximately $0.5 million. The original lease included a tenant improvement allowance of approximately $4.8 million, as well as a rent abatement of approximately $1.2 million. The performance of CRA's obligations under the lease is secured by a $1.6 million letter of credit. On November 29, 1999, CRA entered into an agreement to lease 44,932 square feet of office space in Washington, D.C. The lease commenced on May 1, 2000 and was set to expire on February 28, 2011. The original annual base rent was approximately $1.4 million for the first year, and subject to annual increases of approximately 2% per annum. Subsequent to entering into the lease, the original lease has had six amendments with the last being signed on July 11, 2016. The amendment consists of an additional 6,366 square feet, is set to expire on December 31, 2027, and has an annual base rent of approximately $0.3 million for the first year, subject to increases of 2.25% per annum. The amended and restated addendum includes a tenant improvement allowance of approximately $0.5 million and a rent abatement of approximately $0.2 million. The performance of CRA's obligations under the lease is secured by a $0.2 million letter of credit. On July 15, 2015, CRA entered into an agreement to lease 25,261 square feet of office space in New York, New York. The lease commenced on August 1, 2015 with a rent commencement date of June 1, 2016 and was set to expire on May 31, 2026. The original annual base rent was approximately $1.8 million per annum for the first five years of the lease's base term, and subject to a maximum annual rent of $2.0 million. Subsequent to entering into the lease, the original lease was amended on April 21, 2017. The amendment extends the term of the previously leased space and consists of an additional 16,587 square feet, is set to expire on April 30, 2028, and includes a base rent abatement of approximately $1.2 million, as well as a tenant improvement allowance of approximately $1.4 million. Following an initial rent abatement period, the annual base rent will be approximately $1.2 million per year, subject to annual increases of approximately 8% after five years. The performance of CRA's obligations under the lease is secured by a $1.3 million letter of credit. On February 14, 2008, CRA entered into an agreement to lease 36,570 square feet of office space in Chicago, Illinois. The lease commenced on April 1, 2008 with a rent commencement date of August 1, 2008 and was set to expire on July 31, 2018. The annual base rent was approximately $1.0 million in fiscal year 2015 and is subject to 2.5% increases per annum. On May 8, 2017, CRA signed a first amendment to extend the term of the previously leased space of 41,642 square feet for an additional ten years ending on July 31, 2028. The amendment includes a base rent abatement of approximately $0.9 million, as well as a tenant improvement allowance of approximately $2.3 million. Following an initial rent abatement period, the annual base rent will be approximately $1.1 million per year, subject to annual increases of approximately 2.5% per year. At the end of the lease, CRA will be responsible to return the vacated floors to their original condition at CRA's expense. On May 20, 2016, CRA entered into an agreement to lease 23,035 square feet of office space in London, UK for the 4 th and ground floors. The leases for both floors was set to expire on May 19, 2031. The initial base rent for the two floors is approximately £1.6 million per year, and is subject to increase every five years, based on rental market conditions at that time. On November 20, 2017, CRA agreed to the head of terms to lease an additional 7,700 square feet in addition to the existing office space, set to expire on May 19, 2031. The initial base rent for the additional space is approximately £0.5 million per year, and is subject to increase every five years, based on rental market conditions at that time. At the end of the leases, CRA will be responsible to return the vacated floors to original condition at CRA's expense. On July 21, 2017, CRA entered into the first amendment of the San Francisco, CA lease, originally entered into with C1, for an additional 9,206 square feet of office space and to extend the terms for an additional eight years ending on September 30, 2025 with annual base rent of approximately $0.9 million per year, subject to increases of 3% per annum. The amendment includes a base rent abatement of approximately $0.4 million, as well as a tenant improvement allowance of approximately $1.2 million. The performance of CRA's obligations under the lease is secured by a $0.1 million letter of credit. Other CRA is party to standby letters of credit with its bank in support of the minimum future lease payments under leases for permanent office space amounting to $3.6 million as of December 30, 2017. Contingencies CRA is subject to legal actions arising in the ordinary course of business. In management's opinion, CRA believes it has adequate legal defenses and/or insurance coverage with respect to the eventuality of such actions. CRA does not believe any settlement or judgment relating to any pending legal action would materially affect its financial position or results of operations.

Quarterly Financial Data (Unaud

Quarterly Financial Data (Unaudited)	12 Months Ended
	Dec. 30, 2017
Quarterly Financial Data (Unaudited)
Quarterly Financial Data (Unaudited)	16. Quarterly Financial Data (Unaudited) Quarter Ended April 1, July 1, September 30, December 30, (In thousands, except per share data) Revenues $ $ $ $ Income (loss) from operations ) Income (loss) before provision for income taxes ) Net income (loss) ) Net (income) loss attributable to noncontrolling interest, net of tax ) ) Net income (loss) attributable to CRA International, Inc. $ $ $ $ ) Basic net income (loss) per share $ $ $ $ ) Diluted net income (loss) per share $ $ $ $ ) Weighted average number of shares outstanding: Basic Diluted Quarter Ended April 2, July 2, October 1, December 31, (In thousands, except per share data) Revenues $ $ $ $ Income from operations Income before provision for income taxes Net income Net (income) loss attributable to noncontrolling interest, net of tax ) ) Net income attributable to CRA International, Inc. $ $ $ $ Basic net income per share $ $ $ $ Diluted net income per share $ $ $ $ Weighted average number of shares outstanding: Basic Diluted On November 20, 2017, CRA entered into a transaction agreement with IQVIA Inc where CRA, and certain former employees of IQVIA, agreed to certain terms and conditions relating to the former employees' employment agreements with IQVIA, and to settle certain claims among the parties to the agreement. CRA paid IQVIA an aggregate amount of $5.7 million as consideration under the transaction agreement. This amount has been reported as a component of selling, general and administrative expenses for fiscal 2017. Total net income (loss) per share was computed using the two-class method earnings allocation formula when there were earnings to distribute to participating securities in a given quarter. In the quarter above that includes a net loss for the quarter, the two-class method would not apply and the treasury stock method was utilized. As such, the aggregate net income (loss) per share for fiscal 2017 as a whole would not agree in the aggregate with the quarterly information presented above.

Subsequent Events

Subsequent Events	12 Months Ended
	Dec. 30, 2017
Subsequent Events
Subsequent Events	17. Subsequent Events On February 1, 2018, the compensation committee of CRA's board of directors approved CRA's long-term incentive program, or "LTIP," for 2018, as well as grants made under the LTIP for 2018 to certain of CRA's senior corporate leaders, practice leaders, key revenue generators (other than its executive officers). The 2018 LTIP provides participants with a mixture of time-vested restricted stock units, time-vested service cash awards and/or performance-based cash awards. On February 15, 2018, CRA announced that its board of directors authorized the repurchase of up to $20.0 million additional shares of CRA's common stock. On February 15, 2018, CRA announced that its board of directors declared a quarterly cash dividend of $0.17 per common share, payable on March 16, 2018 to shareholders of record as of February 27, 2018. On February 28, 2018, CRA surrendered its lease at 65 West 36 th Street, New York, New York to its Landlord for a fee of $525,000. Surrendering this lease, which was assumed as part of its acquisition of C1 Consulting, reduces CRA's long term lease obligations by $2.7 million over the remaining lease term of approximately nine years.

Summary of Significant Accoun25

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 30, 2017
Summary of Significant Accounting Policies
Fiscal Year	Fiscal Year CRA's fiscal year end is the Saturday nearest December 31 of each year. CRA's fiscal years periodically contain 53 weeks rather than 52 weeks. Fiscal 2017, 2016 and 2015 were 52-week years.
Principles of Consolidation	Principles of Consolidation The consolidated financial statements include the accounts of CRA and its wholly owned subsidiaries. In addition, as more fully explained below, the consolidated financial statements include CRA's interest in GNU123 Liquidating Corporation ("GNU", formerly known as NeuCo, Inc). All significant intercompany transactions and accounts have been eliminated in consolidation.
GNU Interest	GNU Interest CRA's ownership interest in GNU was 55.89% for all periods presented. GNU's financial results have been consolidated with CRA, and the portion of GNU's results allocable to its other owners is shown as "noncontrolling interest." GNU's reporting schedule is based on calendar month-ends, but its fiscal year end is the last Saturday of November. CRA's results could include a few days reporting lag between CRA's year end and the most recent financial statements available from GNU. CRA does not believe that the reporting lag will have a significant impact on CRA's consolidated income statements or financial condition. On January 8, 2015, GNU entered into an agreement to settle a note payable of approximately $1.0 million in exchange for aggregate payments of $0.4 million. GNU recorded a gain on the extinguishment of this debt in the first quarter of fiscal 2015 of approximately $0.6 million. Under the settlement order, the scheduled payments were all made as of February 16, 2016. On April 13, 2016, a buyer acquired substantially all of the business assets and assumed substantially all of the liabilities of GNU for a purchase price of $1.35 million. Of this amount, $1.1 million was received at closing, with the remaining $0.25 million payable on or after April 13, 2017, subject to contingencies, as outlined in the asset purchase agreement, which remaining amount was paid in full on May 3, 2017. GNU recognized a gain on sale of its business assets of $0.25 million during the second quarter of fiscal 2017, of which $0.14 million is attributed to CRA, and received $3.8 million during the second quarter of fiscal 2016, of which $2.1 million is attributed to CRA. GNU was dissolved on December 15, 2017. Subsequent to the dissolution, CRA received a partial distribution of $0.6 million in accordance with the asset purchase agreement. The final distribution is expected to be received during fiscal 2018. GNU's revenues, which are comprised of software sales and maintenance service revenue, included in CRA's consolidated statements of operations for fiscal 2016 and fiscal 2015 totaled approximately $0.8 million and $3.8 million, respectively. GNU did not have any revenue during fiscal 2017 due to the cessation of the business in April 2016. GNU's total net income (loss) included in CRA's consolidated statements of operations for fiscal 2017, fiscal 2016, and fiscal 2015 was approximately $0.2 million, $3.0 million, and ($3.0) million, respectively. GNU's net income, net of amounts allocable to its other owners, included in CRA's consolidated statements of operations for fiscal 2017, fiscal 2016, and fiscal 2015 was approximately $0.1 million, $1.7 million, and $1.3 million, respectively. In accordance with ASC Topic 350, "Intangibles—Goodwill and Other," goodwill and intangible assets with indefinite lives are monitored annually for impairment, or more frequently, as necessary, if events or circumstances exist that would more likely than not reduce the fair value of the reporting unit below its carrying amount. During the fourth quarter of fiscal 2015 it was determined that GNU's net book value exceeded its fair value of equity. Therefore, it was required to perform a step two goodwill impairment test, which resulted in an impairment charge of $4.5 million in that quarter.
Estimates	Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United State of America ("U.S. GAAP") requires management to make significant estimates and judgments that affect the reported amounts of assets and liabilities, as well as the related disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of consolidated revenues and expenses during the reporting period. Estimates in these consolidated financial statements include, but are not limited to, allowances for accounts receivable and unbilled services, 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 CRA 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.
Reclassifications	Reclassifications For presentation purposes, CRA has reclassified certain prior period amounts to conform to the current period financial statement presentation. These reclassifications had no impact on earnings. Within the reconciliation of CRA's tax rates with the federal statutory rate in note 13 on this Form 10-K, Change in Valuation Allowance was reclassed to Losses benefited/Change in valuation allowance and Prior Period Adjustments. In addition, GNU goodwill impairment, GNU capital gain upon distribution, and GNU tax provision (benefit) were reclassed to Other.
Revenue Recognition	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. These engagements generally last three to six months, although some of CRA's engagements can be much longer in duration. The following discussion of CRA's revenue recognition accounting policies is based on the accounting principles that were used to prepare the fiscal year 2017 consolidated financial statements included in this Annual Report on Form 10-K. On December 31, 2017, CRA adopted ASC Topic 606, Revenue from Contracts with Customers ("ASC 606"). This standard replaces existing revenue recognition rules with a comprehensive revenue measurement and recognition standard and expanded disclosure requirements. Refer to Note 2, "Significant Accounting Policies," of CRA's audited consolidated financial statements included elsewhere in this Annual Report on Form 10-K for discussion of recently issued accounting standards. CRA recognizes substantially all of its revenues under written service contracts with its clients when the fee is fixed or determinable, as the services are provided, and only in those situations where collection from the client is reasonably assured and sufficient contractual documentation has been obtained. In certain cases CRA provides services to its clients without sufficient contractual documentation, or fees are tied to performance-based criteria, which require CRA to defer revenue in accordance with U.S. GAAP. In these cases, these amounts are fully reserved until all criteria for recognizing revenue are met. 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 the majority of CRA'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. The proportional performance method is used for fixed-price contracts because reasonably dependable estimates of the revenues and costs applicable to various stages of a contract can be made, based on historical experience and the terms set forth in the contract, and are indicative of the level of benefit provided to CRA's clients. Fixed-price contracts generally convert to time-and-materials contracts in the event the contract terminates. CRA's management maintains contact with project managers to discuss the status of the projects and, for fixed-price engagements, management is updated on the budgeted costs and resources required to complete the project. These budgets are then used to calculate revenue recognition and to estimate the anticipated income or loss on the project. Occasionally, CRA has been required to commit unanticipated additional resources to complete projects, which has resulted in lower than anticipated income or losses on those contracts. CRA may experience similar situations in the future. Provisions for estimated losses on contracts are made during the period in which such losses become probable and can be reasonably estimated. To date, such losses have not been significant. Revenues also include reimbursable expenses, which include expenses for travel and other out-of-pocket expenses, outside consultants, and other reimbursable expenses. CRA recovers substantially all of its out-of-pocket expenses, outside consultants, and other related expenses in performance of its services. The following expenses are subject to reimbursement (in thousands): Year Ended Year Ended Year Ended December 30, December 31, January 2, Reimbursable expenses $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CRA's revenues include projects secured by its non-employee experts as well as projects secured by its employees. CRA recognizes all project revenue on a gross basis based on the consideration of the criteria set forth in Accounting Standards Codification ("ASC") Topic 605-45, Principal Agent Considerations . In general, project costs are classified as costs of services and are based on the direct salary of the consultants on the engagement plus all direct expenses incurred to complete the engagement, including any amounts billed to CRA by non-employee experts. CRA maintains accounts receivable allowances for estimated losses and disputed amounts resulting from clients' failure to make required payments. CRA bases its estimates on historical collection experience, current trends, and credit policy. In determining these estimates, CRA examines historical write-offs of its receivables and reviews client accounts to identify any specific customer collection issues. If the financial condition of CRA's customers were to deteriorate or disputes were to arise regarding the services provided, resulting in an impairment of their ability or intent to make payment, additional allowances may be required. Unbilled services represent revenue recognized by CRA for services performed but not yet billed to the client. Deferred revenue represents amounts billed or collected in advance of services rendered. 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 .
Cash and Cash Equivalents	Cash and Cash Equivalents Cash equivalents consist principally of money market funds with maturities of three months or less when purchased. As of December 30, 2017, a substantial portion of CRA's cash accounts was concentrated at a single financial institution, which potentially exposes CRA to credit risks. The financial institution has a short-term credit rating of A-2 by Standard & Poor's ratings services. CRA has not experienced any losses related to such accounts. CRA does not believe that there is significant risk of non-performance by the financial institution, and its cash on deposit is fully liquid. CRA continually monitors the credit ratings of the institution.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Accounting Standards Codification ("ASC") Topic 820, Fair Value Measurements and Disclosures, establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement), then priority to quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market (Level 2 measurement), then the lowest priority to unobservable inputs (Level 3 measurement). The following table shows CRA's financial instruments as of December 30, 2017 and December 31, 2016 that are measured and recorded in the consolidated financial statements at fair value on a recurring basis (in thousands): December 30, 2017 Quoted Prices in Significant Significant Level 1 Level 2 Level 3 Assets : Money market funds $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Assets $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities: Contingent consideration liability $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Liabilities $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2016 Quoted Prices in Significant Significant Level 1 Level 2 Level 3 Assets: Money market funds $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Assets $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities: Contingent consideration liability $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Liabilities $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ The fair values of CRA's money market funds are based on quotes received from third-party banks. The contingent consideration liabilities in the table above are for estimated future contingent consideration payments related to prior acquisitions. The fair value measurement of these liabilities is based on significant inputs not observed in the market and thus represent a Level 3 measurement. The significant unobservable inputs used in the fair value measurements of these contingent consideration liabilities are CRA's measures of the estimated payouts based on internally generated financial projections and discount rates. The fair value of the contingent consideration was determined using a monte carlo simulation. The fair value of these contingent consideration liabilities are reassessed on a quarterly basis by CRA using additional information as it becomes available, and any change in the fair value estimates are recorded in the earnings of that period. The following table summarizes the changes in the contingent consideration liabilities over the fiscal year ended December 30, 2017 and the fiscal year ended December 31, 2016 (in thousands): December 30, December 31, Beginning balance $ $ Acquisitions — Remeasurement of acquisition-related contingent consideration Accretion — Payments ) ) Effects of foreign currency translation ) ​ ​ ​ ​ ​ ​ ​ ​ Ending balance $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ CRA's financial instruments, including cash, accounts receivable, loans and advances to employees and non-employee experts, accounts payable, and accrued expenses, are carried at cost, which approximates their fair value because of the short-term maturity of these instruments or because their stated interest rates are indicative of market interest rates.
Goodwill	Goodwill In accordance with ASC Topic 350, "Intangibles—Goodwill and Other" ("ASC Topic 350"), goodwill and intangible assets with indefinite lives are not subject to amortization, but are monitored annually as of October 15th for impairment, or more frequently, as necessary, if events or circumstances exist that would more likely than not reduce the fair value of the reporting unit below its carrying amount. For CRA's fiscal 2017 goodwill impairment analysis, it operates under one reporting unit, which is its consulting services. Prior to April 13, 2016, CRA operated under two reporting units, which were its consulting services and GNU. Under ASC Topic 350, in performing the first step of the goodwill impairment testing and measurement process, CRA compares the estimated value of each of its reporting units to its net book value to identify potential impairment. CRA estimates the fair value of its consulting business utilizing its market capitalization, plus an appropriate control premium, less, prior to fiscal 2016, the estimated fair value of GNU. Market capitalization is determined by multiplying CRA's shares outstanding on the test date by the market price of its common stock on that date. CRA determines the control premium utilizing data from publicly available premium studies for the trailing four quarters for public company transactions in its industry group. If the estimated fair value of a reporting unit is less than its net book value, the second step is performed to determine if goodwill is impaired. If through the impairment evaluation process a reporting unit determines that goodwill has been impaired, an impairment charge would be recorded in CRA's consolidated income statement. The re-measurement of a reporting unit's fair value and that of its underlying assets and liabilities is classified as a Level 3 fair value assessment due to the significance of unobservable inputs developed using specific information from the reporting units. The fair value adjustment to goodwill, which resulted in GNU's impairment charge in the fourth quarter of fiscal 2015, was computed as the difference between its fair value and the fair value of its underlying assets and liabilities. The unobservable inputs used to determine the fair value of the underlying assets and liabilities were based on CRA's specific information such as estimates of revenue and cost growth rates, profit margins, discount rates, and cost estimated. See Note 4, "Goodwill and Intangible Assets," for further details.
Intangible Assets	Intangible Assets Intangible assets are comprised of non-competition agreements and customer relationship intangibles, which are separable from goodwill and have determinable useful lives, are valued separately and amortized over their estimated useful lives, based on the pattern in which the economic benefit of the asset is expected to be consumed, if reliably determinable. Non-competition agreements are amortized on a straight-line basis over their useful lives of five years. Customer relationship intangible assets are amortized on a straight line basis over ten years which approximates the pattern of economic benefit.
Property and Equipment	Property and Equipment Property and equipment are recorded at cost. Depreciation is calculated using the straight-line method based on the estimated useful lives of three years for computer equipment, three to ten years for computer software, and ten years for furniture and fixtures. Amortization of leasehold improvements is calculated using the straight-line method over the shorter of the lease term or the estimated useful life of the leasehold improvements. Expenditures for maintenance and repairs are expensed as incurred. Expenditures for renewals and betterments are capitalized.
Leases and Deferred Rent	Leases and Deferred Rent CRA leases all of its office space. Leases are evaluated and classified as operating or capital leases for financial reporting purposes. For leases that contain rent escalations and rent holidays, CRA records the total rent payable during the lease term, as determined above, on a straight-line basis over the term of the lease and records the difference between the rents paid and the straight-line rent as deferred rent. Additionally, any tenant improvement allowances received from the lessor are recorded as a reduction to rent expense.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets CRA reviews the carrying value of its long-lived assets (primarily property and equipment and intangible assets) to assess the recoverability of these assets whenever events or circumstances indicate that impairment may have occurred. Factors CRA considers important that could trigger an impairment review include the following: • a significant underperformance relative to expected historical or projected future operating results; • a significant change in the manner of CRA's use of the acquired asset or the strategy for CRA's overall business; and • a significant negative industry or economic trend. If CRA determines that an impairment review is required, CRA would review the expected future undiscounted cash flows to be generated by the assets or asset groups. If CRA determines that the carrying value of long-lived assets or asset groups may not be recoverable, CRA would measure any impairment based on a projected discounted cash flow method using a discount rate determined by CRA to be commensurate with the risk inherent in CRA's current business model. If impairment is indicated through this review, the carrying amount of the assets would be reduced to their estimated fair value.
Concentration of Credit Risk	Concentration of Credit Risk CRA's billed and unbilled receivables consist of receivables from a broad range of clients in a variety of industries located throughout the U.S. and in other countries. CRA performs a credit evaluation of its clients to minimize its collectability risk. Periodically, CRA will require advance payment from certain clients. However, CRA does not require collateral or other security. CRA maintains accounts receivable allowances for estimated losses and disputed amounts resulting from clients' failures to make required payments. CRA bases its estimates on historical collection experience, current trends, and credit policy. In determining these estimates, CRA examines historical write-offs of its receivables and reviews client accounts to identify any specific customer collection issues. If the financial condition of any of CRA's customers were to deteriorate or any dispute regarding CRA's services provided were to arise, resulting in an impairment of their ability or intent to make payment, additional allowances may be required. A rollforward of the accounts receivable allowances is as follows (in thousands): Fiscal Fiscal 2017 2016 Balance at beginning of period $ $ Increases to reserves Amounts written off ) ) Effects of foreign currency translation — ​ ​ ​ ​ ​ ​ ​ ​ Balance at end of period $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ A rollforward of the unbilled receivables allowances is as follows (in thousands): Fiscal Fiscal 2017 2016 Balance at beginning of period $ $ Increases to reserves Amounts written off ) ) Effects of foreign currency translation — ​ ​ ​ ​ ​ ​ ​ ​ Balance at end of period $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Amounts deemed uncollectible are recorded as a reduction to revenues.
Net Income (Loss) Per Share	Net Income (Loss) Per Share CRA computes basic net income or loss per share by dividing net income or loss by the weighted-average number of shares outstanding. CRA computes diluted net income or loss per share by dividing net income or loss by the sum of the weighted-average number of shares determined from the basic earnings per common share computation and the number of common stock equivalents that would have a dilutive effect. To the extent that there is a net loss, CRA assumes all common stock equivalents to be anti-dilutive, and they are excluded from diluted weighted-average shares outstanding. CRA determines common stock equivalent shares outstanding in accordance with the treasury stock method. In those years in which CRA has both net income and participating securities, CRA computes basic net income per share utilizing the two-class method earnings allocation formula to determine earnings per share for each class of stock according to dividends and participation rights in undistributed earnings. Under the two-class method, basic earnings per common share is computed by dividing net earnings allocated to common stock by the weighted-average number of common shares outstanding. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends.
Share-Based Compensation	Share-Based Compensation CRA accounts for equity-based compensation using a fair value based recognition method. Under the fair value recognition requirements of ASC Topic 718, "Compensation—Stock Compensation" ("ASC Topic 718"), share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date. In accordance with ASC Topic 718, for performance-vesting restricted stock units awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the restricted stock units and awards and recognizes the cost over the requisite service period on a straight line basis. Performance-vesting restricted stock units are expensed using the graded acceleration method. For share-based awards granted to non-employee experts, CRA accounts for the compensation under variable accounting in accordance with ASC Topic 718 and ASC Topic 505-50, "Equity-Based Payments to Non-Employees" (formerly Emerging Issues Task Force 96-18, "Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services"), and recognizes the cost over the related vesting period.
Deferred Compensation	Deferred Compensation CRA accounts for performance and service based cash awards using a prospective accrual method. Under the requirements of ASC Topic 710, " Compensation General " ("ASC Topic 710") to the extent the terms of the contract attribute all or a portion of the expected future benefits to a period of service greater than one year, the cost of those benefits are accrued over the period of the employee or non-employee's service in a systematic and rational manner. CRA has implemented a process that requires the liability to be re-evaluated on a quarterly basis. The required service period typically ranges from three to six years starting at the beginning of the awards measurement period. A recipient of such an award is expected to be affiliated with CRA for the entire measurement period. If a recipient terminates affiliation with CRA during the measurement period, the amount paid will be determined in accordance with the recipient's specific contract provisions.
Business Combinations	Business Combinations CRA recognizes and measures identifiable assets acquired, and liabilities assumed, of its acquirees as of the acquisition date at fair value. Fair value measurements require extensive use of estimates and assumptions, including estimates of future cash flows to be generated by the acquired assets. CRA recognizes and measures contingent consideration at fair value as of the acquisition date using a monte carlo simulation. Contingent consideration obligations that are classified as liabilities are remeasured at fair value each reporting period with the changes in fair value resulting from either the passage of time, revised expectations of performance, or ultimate settlement to the amount or timing of the initial measurement recognized in the consolidated statements of comprehensive income.
Income Taxes	Income Taxes CRA accounts for income taxes using the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized based upon anticipated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective income tax bases, and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets if it is more likely than not that such assets will not be realized. In addition, the calculation of CRA's tax liabilities involves dealing with uncertainties in the application of complex tax regulations in several different tax jurisdictions. CRA records liabilities for estimated tax obligations resulting in a provision for taxes that may become payable in the future in accordance with ASC Topic 740-10, " Income Taxes ," which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return and also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. CRA includes accrued interest and penalties, if any, related to uncertain tax positions in income tax expense.
Foreign Currency Translation	Foreign Currency Translation Balance sheet accounts of CRA's foreign subsidiaries are translated into U.S. dollars at year-end exchange rates and operating accounts are translated at average exchange rates for each year. The resulting translation adjustments are recorded in shareholders' equity as a component of accumulated other comprehensive income (loss). Foreign currency transactions are translated at current exchanges rates, with adjustments recorded in the statement of operations. The effect of transaction gains and losses recorded in income before provision for income taxes amounted to losses of $0.4 million, $0.4 million and $0.6 million for fiscal 2017, fiscal 2016, and fiscal 2015, respectively.
Recent Accounting Standards	Recent Accounting Standards Revenue from Contracts with Customers In August 2015, the Financial Accounting Standards Board (the "FASB") issued Accounting Standards Update ("ASU") No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date ("ASU 2015-14"). ASU 2015-14 defers by one year the effective date of ASU No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). The deferral results in ASU 2014-09 being effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. The main provision of ASU 2014-09 is to recognize revenue when control of the goods or services transfers to the customer, as opposed to the existing guidance of recognizing revenue when the risks and rewards transfer to the customer. Companies may use either a full retrospective or a modified retrospective approach to adopt ASU 2014-09. The standard will have an impact on the amount and timing of revenue recognized and the related disclosures on CRA's financial statements. CRA will adopt ASU 2014-09 effective December 31, 2017, using the modified retrospective approach. Upon adoption, CRA will recognize the cumulative effect of adopting this guidance as an adjustment to its opening balance of retained earnings. Prior periods will not be retrospectively adjusted. The cumulative effect adjustment will result in an increase to CRA's opening balance of retained earnings of between approximately $0.3 million to $0.7 million, net of tax. All revenue derived from contracts with CRA's customers are generated from its time-and-materials or fixed-price contracts. For its time-and-materials projects, CRA will use the right-to-invoice practical expedient when it has a right to consideration from a customer in an amount that corresponds directly with the value of the entity's performance completed to date. For its fixed-price arrangements, CRA will recognize revenue as individual performance obligations are satisfied, using a measure of progress that is based on the efforts and costs incurred (i.e. an input method measure of progress). These methods for determining the appropriate revenue recognition under ASU 2014-09 is consistent with CRA's current revenue recognition policy. Leases (Topic 842) In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) ("ASU 2016-02"). ASU 2016-02 establishes a comprehensive new lease accounting model. The standard clarifies the definition of a lease, requires a dual approach to lease classification similar to current lease classifications, and causes lessees to recognize leases on the balance sheet as a lease liability with a corresponding right-of-use asset for leases with a lease term of more than twelve months. The standard is effective for interim and annual periods beginning after December 15, 2018. Early adoption is permitted. The standard requires a modified retrospective transition for capital or operating leases existing at or entered into after the beginning of the earliest comparative period presented in the financial statements, but it does not require transition accounting for leases that expire prior to the date of initial application. CRA has not yet determined the effects, if any, that the adoption of ASU 2016-02 may have on its financial position, results of operations, cash flows, or disclosures. Improvements to Employee Share-Based Payment Accounting In March 2016, the FASB issued ASU No. 2016-09, Compensation—Stock Compensation (Topic 718): Improvements to Employee Share-Based Payment Accounting (" ASU 2016-09"). ASU 2016-09 requires all of the tax effects related to share-based payments to be recorded through the income statement. The pronouncement also allows for the option of estimating awards expected to vest or accounting for forfeitures when they occur. In the statement of cash flows, cash paid by employers when withholding shares for tax withholding purposes should be classified as a financing activity whereas cash flows resulting from excess tax benefits should be reported in operating activities. The amendments in this update are effective for annual periods beginning after December 15, 2016, and interim periods within those annual periods. Accordingly, CRA adopted ASU No. 2016-09 on January 1, 2017, resulting in the recognition of a tax benefit of $0.05 million to retained earnings as of that date. CRA had traditionally classified employee taxes paid through employer share withholdings as financing activities, therefore no further adjustment was necessary. CRA has classified the excess tax benefits from share-based compensation as operating activities on a prospective basis beginning in the quarter ended April 1, 2017. Additionally, CRA did not make any changes to its accounting for forfeitures and continues to estimate forfeitures based on historical experience Statement of Cash Flows (Topic 230): Restricted Cash In November 2016, the FASB issued ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash ("ASU 2016-18"). ASU 2016-18 amends ASC 230 to add or clarify guidance on the classification and presentation of restricted cash in the statement of cash flows. The standard requires cash and cash equivalents balances on the statement of cash flows to include restricted cash and cash equivalent balances. ASU 2016-18 requires the registrant to provide appropriate disclosures about its accounting policies pertaining to restricted cash in accordance with GAAP. Additionally, changes in restricted cash and restricted cash equivalents that result from transfers between cash, cash equivalents, and restricted cash and restricted cash equivalents should not be presented as cash flow activities in the statement of cash flows. A registrant with a material balance of amounts generally described as restricted cash and restricted cash equivalents must disclose information about the nature of the restrictions. The standard is effective for interim and annual periods beginning after December 15, 2017. CRA believes that the adoption of ASU 2016-18 will not have a material impact on its financial position, results of operations, cash flows, or disclosures. Business Combinations (Topic 805): Clarifying the Definition of a Business On January 5, 2017, the FASB issued ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business ("ASU 2017-01"). ASU 2017-01 clarifies the definition of a business with the objective of adding guidance to assist companies and other reporting organizations with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. Under the amendments, a business is an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs, or other economic benefits directly to investors or other owners, members, or participants. For public companies, ASU 2017-01 is effective for annual periods beginning after December 15, 2017, including interim periods within those periods. Early application of the amendments in ASU 2017-01 is allowed for transactions for which the acquisition date occurs before the issuance date or effective date of the amendments, only when the transaction has not been reported in financial statements that have been issued or made available for issuance; and for transactions in which a subsidiary is deconsolidated or a group of assets is derecognized that occur before the issuance date or effective date of the amendments, only when the transaction has not been reported in financial statements that have been issued or made available for issuance. CRA believes that the adoption of ASU 2017-01 will not have a material impact on its financial position, results of operations, cash flows, or disclosures. Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment On January 26, 2017, the FASB issued a ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment ("ASU 2017-04"). ASU 2017-04 simplifies the subsequent measurement of goodwill, and eliminates Step 2 from the goodwill impairment test. Under the amendments, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment loss, if applicable. The amendment also eliminated the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. Therefore, the same impairment assessment applies to all reporting units. An entity is required to disclose the amount of goodwill allocated to each reporting unit with a zero or negative carrying amount of net assets. For public companies, ASU 2017-04 is effective for annual or interim goodwill impairment tests in fiscal years beginning after December 15, 2019. Early adoption is permitted for interim or annual goodwill impairment tests performed on testing dates after January 1, 2017. CRA has not yet determined the effects, if any, that the adoption of ASU 2017-04 may have on its financial position, results of operations, cash flows, or disclosures. Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting On May 10, 2017, the FASB issued ASU No. 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting ("ASU 2017-09"). ASU 2017-09 updates guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. Under the amendments, an entity should account for the effects of a modification unless all the following conditions are met. First, the fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the modified award is the same as the fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the original award immediately before the original award is modified. If the modification does not affect any of the inputs to the valuation technique that the entity uses to value the award, the entity is not required to estimate the value immediately before and after the modification. Second, the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified. Third, the classification of the modified award as an equity instrument or a liability instrument is the same as the classification of the original award immediately before the original award is modified. The standard is effective for annual and interim periods beginning after December 15, 2017. Early adoption is permitted, including adoption in any interim period, for public entities for reporting periods for which financial statements have not yet been issued. CRA will adopt ASU 2017-09 during the first quarter of 2018. CRA has not completed its assessment of this standard and has not yet determined whether the impact of the adoption of this standard on its financial position, results of operations, cash flows, or disclosures will be material. Staff Accounting Bulletin No. 118 (SAB 118) On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118, " Income Tax Accounting Implications of the Tax Cuts and Jobs Act " ("SAB 118"), to address the application of US GAAP in situations when a registrant does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Cuts and Jobs Act (the "Tax Act"). SAB 118 summarizes a three-step process to be applied at each reporting period to account for and disclose: (1) the effects of the change in tax law for which accounting is complete; (2) provisional amounts (or adjustments to provisional amounts) for the effects of the change in tax law where accounting is not complete, but a reasonable estimate has been determined; and (3) current or deferred tax amounts reflected in accordance with law prior to the enactment of the change in tax law because the accounting of the effects of the change in tax law are not complete and a reasonable estimate has not been determined, together with qualitative disclosure of the effects of the changes in tax law for which the accounting is not compete, the reason why the accounting is not complete, and the additional information that is needed to be obtained, prepared or analyzed in order to complete the accounting. Since the Tax Act was passed late in the fourth quarter of 2017, and ongoing guidance and accounting interpretation are expected over the next 12 months, CRA considers the accounting of deferred tax remeasurements and other items to be incomplete due to the forthcoming guidance and its ongoing analysis of final year-end data and tax positions. Adjustments to these preliminary amounts identified during the measurement period, as defined, will be included as an adjustment to tax expense from continuing operations in the period the amounts are determined. CRA believes it has made a good faith effort to complete the accounting under ASC 740 with respects to Tax Act. SAB 118 provides that the measurement period is complete when a company's accounting is complete and in no circumstances should the measurement period extend beyond one year from the enactment date of the applicable change in tax law.

Summary of Significant Accoun26

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 30, 2017
Summary of Significant Accounting Policies
Schedule of reimbursable expenses included in revenues	The following expenses are subject to reimbursement (in thousands): Year Ended Year Ended Year Ended December 30, December 31, January 2, Reimbursable expenses $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Financial instruments that are measured and recorded at fair value on a recurring basis	The following table shows CRA's financial instruments as of December 30, 2017 and December 31, 2016 that are measured and recorded in the consolidated financial statements at fair value on a recurring basis (in thousands): December 30, 2017 Quoted Prices in Significant Significant Level 1 Level 2 Level 3 Assets : Money market funds $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Assets $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities: Contingent consideration liability $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Liabilities $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 31, 2016 Quoted Prices in Significant Significant Level 1 Level 2 Level 3 Assets: Money market funds $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Assets $ $ — $ — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities: Contingent consideration liability $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total Liabilities $ — $ — $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Summary of the changes in the contingent consideration liabilities	The following table summarizes the changes in the contingent consideration liabilities over the fiscal year ended December 30, 2017 and the fiscal year ended December 31, 2016 (in thousands): December 30, December 31, Beginning balance $ $ Acquisitions — Remeasurement of acquisition-related contingent consideration Accretion — Payments ) ) Effects of foreign currency translation ) ​ ​ ​ ​ ​ ​ ​ ​ Ending balance $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of activity of accounts receivable allowances	A rollforward of the accounts receivable allowances is as follows (in thousands): Fiscal Fiscal 2017 2016 Balance at beginning of period $ $ Increases to reserves Amounts written off ) ) Effects of foreign currency translation — ​ ​ ​ ​ ​ ​ ​ ​ Balance at end of period $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of activity of unbilled receivables allowances	A rollforward of the unbilled receivables allowances is as follows (in thousands): Fiscal Fiscal 2017 2016 Balance at beginning of period $ $ Increases to reserves Amounts written off ) ) Effects of foreign currency translation — ​ ​ ​ ​ ​ ​ ​ ​ Balance at end of period $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Forgivable Loans (Tables)

Forgivable Loans (Tables)	12 Months Ended
	Dec. 30, 2017
Forgivable Loans
Schedule of forgivable loan activity	Forgivable loan activity for fiscal years 2017 and 2016 is as follows (in thousands): December 30, December 31, Beginning balance $ $ Advances Accrued Advances — Repayments ) ) Reclassification to other assets ) — Amortization ) ) Effects of foreign currency translation ) ​ ​ ​ ​ ​ ​ ​ ​ Ending balance $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Current portion of forgivable loans $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Non-current portion of forgivable loans $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Business Acquisitions (Tables)

Business Acquisitions (Tables)	12 Months Ended
	Dec. 30, 2017
C1 Consulting
Business Acquisitions
Schedule of acquired assets and liabilities assumed from the purchase	The following table shows CRA's acquired assets and liabilities assumed from the purchase of C1 Consulting (in thousands): Assets Acquired: Accounts receivable and unbilled receivables $ Other current assets ​ ​ ​ ​ ​ Total current assets ​ ​ ​ ​ ​ Property and equipment Other non-current assets Intangible assets Goodwill ​ ​ ​ ​ ​ Total assets acquired $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Liabilities Assumed: Deferred revenue $ Accrued expenses and other current liabilities ​ ​ ​ ​ ​ Total current liabilities Contingent consideration ​ ​ ​ ​ ​ Total liabilities assumed ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net assets acquired $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 30, 2017
Goodwill and Intangible Assets
Schedule of changes in the carrying amount of goodwill	The changes in the carrying amount of goodwill for fiscal 2017 and fiscal 2016 are as follows (in thousands): Goodwill, Accumulated Goodwill, Balance at December 31, 2016 $ $ ) $ Goodwill adjustment related to acquisition — Effect of foreign currency translation — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance at December 30, 2017 $ $ ) $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Goodwill, Accumulated Goodwill, Balance at January 2, 2016 $ $ ) $ Effect of foreign currency translation ) — ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Balance at December 31, 2016 $ $ ) $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of components of acquired identifiable intangible assets	The components of acquired identifiable intangible assets are as follows (in thousands): December 30, December 31, Non-competition agreements, net of accumulated amortization of $464 and $3,821, respectively $ $ Customer relationships, net of accumulated amortization of $3,172 and $5,181, respectively ​ ​ ​ ​ ​ ​ ​ ​ Total, net of accumulated amortization of $3,636 and $9,002, respectively $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of expected amortization of intangible assets	Amortization of intangible assets held at December 30, 2017 for the next five fiscal years and thereafter is expected to be as follows (in thousands): Fiscal Year Amortization 2018 $ 2019 2020 2021 2022 Thereafter ​ ​ ​ ​ ​ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Property and Equipment (Tables)

Property and Equipment (Tables)	12 Months Ended
	Dec. 30, 2017
Property and Equipment
Schedule of property and equipment	Property and equipment consist of the following (in thousands): December 30, December 31, Computer, office equipment and software $ $ Leasehold improvements Furniture ​ ​ ​ ​ ​ ​ ​ ​ Total cost Accumulated depreciation and amortization ) ) ​ ​ ​ ​ ​ ​ ​ ​ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Accrued Expenses (Tables)

Accrued Expenses (Tables)	12 Months Ended
	Dec. 30, 2017
Accrued Expenses
Schedule of accrued expenses	Accrued expenses consist of the following (in thousands): December 30, December 31, Compensation and related expenses $ $ Income taxes payable Other ​ ​ ​ ​ ​ ​ ​ ​ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Net Income Per Share (Tables)

Net Income Per Share (Tables)	12 Months Ended
	Dec. 30, 2017
Net Income Per Share
Schedule of reconciliation from net income to the net income available to common shareholders	The following table presents a reconciliation from net income to the net income available to common shareholders (in thousands): Fiscal Year Fiscal Year Fiscal Year Net income attributable to CRA as reported $ $ $ Less: net income attributable to participating shares ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Net income attributable to CRA common shareholders $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of reconciliation of basic to diluted weighted average shares of common stock outstanding	For fiscal 2017, fiscal 2016 and fiscal 2015, the following is a reconciliation of basic to diluted weighted average shares of common stock outstanding (in thousands): Fiscal Year Fiscal Year Fiscal Year Basic weighted average shares outstanding Common stock equivalents: Stock options, restricted stock shares and restricted stock units ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Diluted weighted average shares outstanding ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of net income per share attributable to CRA	Fiscal Year Fiscal Year Fiscal Year Basic $ $ $ Diluted $ $ $

Share-Based Compensation (Table

Share-Based Compensation (Tables)	12 Months Ended
	Dec. 30, 2017
Share-Based Compensation
Summary of option activity	Options Weighted Weighted Average Aggregate (in thousands) Outstanding at December 31, 2016 $ Fiscal 2017: Granted Exercised ) $ Expired — — Forfeited ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Outstanding at December 30, 2017 $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Options exercisable at December 30, 2017 $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Vested or expected to vest at December 30, 2017 $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of weighted average assumptions used to estimate the fair market value of the stock options at the date of grant	2017 2016 2015 Risk-free interest rate % % % Expected volatility % % % Expected dividend yield % % — Forfeiture rate % % % Weighted average expected life (in years)
Summary of options outstanding and options exercisable	Options Outstanding Options Exercisable Range of Exercise Number Weighted-Average Weighted-Average Number Weighted-Average Weighted- $16.12 - 21.48 $ $ $21.49 - 26.86 $26.87 - 32.23 $42.98 - 48.35 — — — ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of roll-forward of the outstanding non-vested stock options	Options Number of Weighted-Average Non-vested at December 31, 2016 $ Granted Vested ) Forfeited ) ​ ​ ​ ​ ​ ​ ​ ​ Non-vested at December 30, 2017 $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of roll-forward of shares of restricted stock	Shares of Restricted Stock Number of Weighted-Average Non-vested at December 31, 2016 $ Granted Vested ) Forfeited — — ​ ​ ​ ​ ​ ​ ​ ​ Non-vested at December 30, 2017 $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of roll-forward of the time-vesting restricted stock units	Time-Vesting Number of Weighted-Average Non-vested at December 31, 2016 $ Granted Vested ) Forfeited ) ​ ​ ​ ​ ​ ​ ​ ​ Non-vested at December 30, 2017 $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Summary of outstanding non-vested performance-vesting restricted stock units	Performance-Vesting Number of Units Non-vested at January 3, 2015 Granted Vested — Forfeited ) ​ ​ ​ ​ ​ Non-vested at January 2, 2016 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Granted Vested ) Forfeited ) ​ ​ ​ ​ ​ Non-vested at December 31, 2016 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Granted Vested ) Forfeited ) ​ ​ ​ ​ ​ Non-vested at December 30, 2017 ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Business Segment and Geograph34

Business Segment and Geographic Information (Tables)	12 Months Ended
	Dec. 30, 2017
Business Segment and Geographic Information
Schedule of revenue and long-lived assets by country, based on the physical location of the operation to which the revenues or the assets relate	Revenue based on the physical location of the operation to which the revenues relate, are as follows (in thousands): Fiscal Fiscal Fiscal 2017 2016 2015 Revenue: United States $ $ $ United Kingdom Other ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total foreign ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ December 30, December 31, Long-lived assets (property and equipment, net): United States $ $ United Kingdom Other ​ ​ ​ ​ ​ ​ ​ ​ Total foreign ​ ​ ​ ​ ​ ​ ​ ​ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 30, 2017
Income Taxes
Schedule of components of income before provision for income taxes	The components of income before provision for income taxes are as follows (in thousands): 2017 2016 2015 Income before provision for income taxes: U.S. $ $ $ Foreign ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ Total $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of components of provision (benefit) for income taxes	The provision (benefit) for income taxes consists of the following (in thousands): Fiscal Fiscal Fiscal 2017 2016 2015 Currently payable: Federal $ $ ) $ Foreign State ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ) Deferred: Federal ) Foreign ) ) State ) ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ $ $ ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ $ $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of reconciliation of tax rates with the federal statutory rate	Fiscal Year Fiscal Year Fiscal Year 2017 2016 2015 Federal statutory rate % % % State income taxes, net of federal income tax benefit Tax law changes ) — Share-based compensation ) — — Nondeductible/nontaxable items Foreign rate differential ) ) ) Losses benefited/Change in valuation allowance ) ) ) Uncertain tax positions ) ) Other ) ) ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ % % % ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of components of deferred tax assets (liabilities)	The components of CRA's deferred tax assets (liabilities) are as follows (in thousands): December 30, December 31, Deferred tax assets: Accrued compensation and related expense $ $ Allowance for doubtful accounts Net operating loss carryforwards Accrued expenses and other ​ ​ ​ ​ ​ ​ ​ ​ Total gross deferred tax assets Less: valuation allowance ) ) ​ ​ ​ ​ ​ ​ ​ ​ Total deferred tax assets net of valuation allowance Deferred tax liabilities: Goodwill and other intangible asset amortization GNU capital gain upon distribution Property and equipment Tax basis in excess of financial basis of convertible debentures — ​ ​ ​ ​ ​ ​ ​ ​ Total deferred tax liabilities ​ ​ ​ ​ ​ ​ ​ ​ Net deferred tax assets $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​
Schedule of aggregate changes in the balances of gross unrecognized tax benefits	The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands): December 30, December 31, Balance at beginning of period $ $ Additions for tax positions taken during prior years — Reductions for tax positions taken during prior years — ) Additions for tax positions taken during the current year — Reductions as a result of a lapse of the applicable statute of limitations ) — Settlements with tax authorities — ) ​ ​ ​ ​ ​ ​ ​ ​ Balance at end of the period $ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 30, 2017
Commitments and Contingencies
Schedule of minimum rental commitments for office space and equipment leases	At December 30, 2017, CRA had the following minimum rental commitments for office space and equipment leases, all of which are under non-cancelable operating leases (in thousands): Fiscal Year Rental 2018 $ 2019 2020 2021 2022 Thereafter ​ ​ ​ ​ ​ $ ​ ​ ​ ​ ​ ​ ​ ​ ​ ​

Quarterly Financial Data (Una37

Quarterly Financial Data (Unaudited) (Tables)	12 Months Ended
	Dec. 30, 2017
Quarterly Financial Data (Unaudited)
Schedule of quarterly financial data (unaudited)	Quarter Ended April 1, July 1, September 30, December 30, (In thousands, except per share data) Revenues $ $ $ $ Income (loss) from operations ) Income (loss) before provision for income taxes ) Net income (loss) ) Net (income) loss attributable to noncontrolling interest, net of tax ) ) Net income (loss) attributable to CRA International, Inc. $ $ $ $ ) Basic net income (loss) per share $ $ $ $ ) Diluted net income (loss) per share $ $ $ $ ) Weighted average number of shares outstanding: Basic Diluted Quarter Ended April 2, July 2, October 1, December 31, (In thousands, except per share data) Revenues $ $ $ $ Income from operations Income before provision for income taxes Net income Net (income) loss attributable to noncontrolling interest, net of tax ) ) Net income attributable to CRA International, Inc. $ $ $ $ Basic net income per share $ $ $ $ Diluted net income per share $ $ $ $ Weighted average number of shares outstanding: Basic Diluted

Summary of Significant Accoun38

Summary of Significant Accounting Policies - Description of Business and Fiscal Year (Details) - item	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Description of Business
Number of broad areas of consulting services	2
Number of business segment	1
Fiscal Year
Number of weeks periodically contained in a fiscal year	53
Number of weeks in a fiscal year	52	52	52

Summary of Significant Accoun39

Summary of Significant Accounting Policies - GNU Interest (Details) - USD ($) $ in Thousands	May 03, 2017	Apr. 13, 2016	Jan. 08, 2015	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Jan. 02, 2016	Apr. 04, 2015	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
GNU Interest
Repayments of note payable															$ 75	$ 300
Gain on extinguishment of debt																606
Net revenue				$ 97,016	$ 91,325	$ 93,563	$ 88,171	$ 79,569	$ 81,691	$ 82,607	$ 80,912			$ 370,075	324,779	303,559
Net income				$ (2,261)	$ 3,225	3,907	$ 2,830	$ 2,076	$ 3,151	6,767	$ 2,239			7,701	14,233	6,325
Net income (loss), net of amounts allocable to its other owners														7,573	12,793	7,598
Sale of GNU interest
Purchase price received														250	1,100
GNU gain on sale of business assets														$ 250	3,836
Disposal Group, Disposed of by Sale, Not Discontinued Operations | GNU
Sale of GNU interest
Purchase price		$ 1,350
Purchase price received	$ 250	$ 1,100
GNU gain on sale of business assets										2,100
GNU
GNU Interest
Percentage of ownership interest held by the entity														55.89%
GNU | Disposal Group, Disposed of by Sale, Not Discontinued Operations | GNU
Sale of GNU interest
GNU gain on sale of business assets						250				$ 3,800
CRA | Disposal Group, Disposed of by Sale, Not Discontinued Operations | GNU
Sale of GNU interest
GNU gain on sale of business assets						$ 140
GNU gain received on sale of business assets														$ 600
GNU
GNU Interest
Note payable			$ 1,000
Repayments of note payable			$ 400
Gain on extinguishment of debt													$ 600
Net revenue															800	3,800
Net income														200	3,000	(3,000)
Net income (loss), net of amounts allocable to its other owners														$ 100	$ 1,700	$ 1,300
Goodwill and intangible asset impairment charges												$ 4,500

Summary of Significant Accoun40

Summary of Significant Accounting Policies - Revenue Recognition (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Revenue Recognition
Reimbursable expenses	$ 41,465	$ 34,482	$ 33,548
Minimum
Revenue Recognition
Period in which engagements are generally completed	3 months
Maximum
Revenue Recognition
Period in which engagements are generally completed	6 months

Summary of Significant Accoun41

Summary of Significant Accounting Policies - Fair Value of Financial Instruments (Details) - Recurring - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Dec. 30, 2017	Dec. 31, 2016
Level 1
Fair Value of Financial Instruments
Total Assets			$ 5,006	$ 10,024
Level 1 | Money market funds
Fair Value of Financial Instruments
Cash and cash equivalents			5,006	10,024
Level 3
Fair Value of Financial Instruments
Contingent consideration liability	$ 549	$ 773	5,137	549
Total Liabilities			$ 5,137	$ 549
Summary of changes in contingent consideration liability
Beginning balance	549	773
Acquisitions	2,357
Remeasurement of acquisition-related contingent consideration	1,155	71
Accretion	1,328
Payments	(299)	(292)
Effects of foreign currency translation	47	(3)
Ending balance	$ 5,137	$ 549

Summary of Significant Accoun42

Summary of Significant Accounting Policies - Goodwill and Intangible Assets (Details)	Apr. 13, 2016segment	Jul. 02, 2016segment	Dec. 30, 2017segmentitem
Goodwill
Number of reporting units | segment	2	2	1
Number of trailing quarters used to determine the control premium | item			4
Minimum
Intangible Assets
Estimated useful life (in years)			5 years
Maximum
Intangible Assets
Estimated useful life (in years)			10 years

Summary of Significant Accoun43

Summary of Significant Accounting Policies - Property and Equipment (Details)	12 Months Ended
	Dec. 30, 2017
Computer equipment
Property and Equipment
Estimated useful lives	3 years
Computer software | Minimum
Property and Equipment
Estimated useful lives	3 years
Computer software | Maximum
Property and Equipment
Estimated useful lives	10 years
Furniture
Property and Equipment
Estimated useful lives	10 years

Summary of Significant Accoun44

Summary of Significant Accounting Policies - Concentration of Credit Risk (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Roll forward of the accounts receivable allowances
Balance at beginning of period	$ 4,253	$ 3,648
Increases to reserves	6,774	2,761
Amounts written off	(3,660)	(2,156)
Effects of foreign currency translation	11
Balance at end of period	7,378	4,253
Roll forward of the unbilled receivables allowances
Balance at beginning of period	1,720	2,354
Increases to reserves	2,255	2,102
Amounts written off	(2,235)	(2,736)
Effects of foreign currency translation	6
Balance at end of period	$ 1,746	$ 1,720

Summary of Significant Accoun45

Summary of Significant Accounting Policies - Deferred Compensation (Details)	12 Months Ended
	Dec. 30, 2017
Minimum
Deferred Compensation
Service period	3 years
Maximum
Deferred Compensation
Service period	6 years

Summary of Significant Accoun46

Summary of Significant Accounting Policies - Foreign Currency Translation (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Foreign Currency Translation
Transaction losses recorded in income before provision for income taxes	$ 0.4	$ 0.4	$ 0.6

Summary of Significant Accoun47

Summary of Significant Accounting Policies - Recent Accounting Standards (Details) - USD ($) $ in Thousands	Jan. 01, 2017	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Recent Accounting Standards
Income tax benefit		$ (7,463)	$ (7,656)	$ (5,490)
ASU 2016-09
Recent Accounting Standards
Income tax benefit	$ 50
ASU 2016-09 | Scenario, Adjustment [Member]
Recent Accounting Standards
Income tax benefit	$ 50
Minimum | ASU 2014-09
Recent Accounting Standards
Increase in cumulative effect adjustment on opening balance of retained earnings		300
Maximum | ASU 2014-09
Recent Accounting Standards
Increase in cumulative effect adjustment on opening balance of retained earnings		$ 700

Forgivable Loans (Details)

Forgivable Loans (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Amount of forgivable loans write-down or write-off	$ 0	$ 0
Forgivable loan activity
Beginning balance	33,962	44,685
Advances	11,672	6,949
Accrued Advances		316
Repayments	(2,135)	(709)
Reclassification to other assets	(1,100)
Amortization	(14,155)	(16,575)
Effects of foreign currency translation	384	(704)
Ending balance	28,628	33,962
Current portion of forgivable loans	5,540	5,897
Non-current portion of forgivable loans	23,088	28,065
Other loans to current and former employees
Other loans to current and former employees, included in other assets, net of allowances	$ 300	$ 200
Minimum
Term of forgivable loans or advances	3 years
Maximum
Term of forgivable loans or advances	8 years
Interest rates (as a percent)	0.0325

Business Acquisitions (Details)

Business Acquisitions (Details) - USD ($) $ in Thousands	Jan. 31, 2017	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Assets Acquired:
Goodwill		$ 89,000	$ 74,764	$ 76,970
C1 Consulting LLC
Business Acquisitions
Maximum period for additional purchase consideration to be paid	4 years
Assets Acquired:
Accounts receivable and unbilled receivables	$ 2,306
Other current assets	10
Total current assets	2,316
Property and equipment	206
Other non-current assets	106
Intangible assets	8,500
Goodwill	12,994
Total assets acquired	24,122
Liabilities Assumed:
Deferred revenue	1,950
Accrued expenses and other current liabilities	652
Total current liabilities	2,602
Contingent consideration	2,357
Total liabilities assumed	4,959
Net assets acquired	$ 19,163
C1 Consulting LLC | Selling, general and administrative expenses
Liabilities Assumed:
Transaction related costs		$ 900
C1 Consulting LLC | Non-competition agreements
Liabilities Assumed:
Estimated useful life (in years)	5 years
C1 Consulting LLC | Customer relationships
Liabilities Assumed:
Estimated useful life (in years)	10 years

Goodwill and Intangible Asset50

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	12 Months Ended
	Jan. 02, 2016	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Changes in the carrying amount of goodwill
Balance at the beginning of the period, Goodwill gross		$ 151,181	$ 153,387
Goodwill adjustment related to acquisition		12,994
Effect of foreign currency translation		1,242	(2,206)
Balance at the end of the period, Goodwill gross	$ 153,387	165,417	151,181	$ 153,387
Balance at the beginning of the period, Accumulated impairment losses		(76,417)	(76,417)
Balance at the end of the period, Accumulated impairment losses	(76,417)	(76,417)	(76,417)	(76,417)
Balance at the beginning of the period, Goodwill, net		74,764	76,970
Balance at the end of the period, Goodwill, net	76,970	89,000	74,764	76,970
GNU goodwill impairment	$ 4,500			4,524
Intangible assets impairment losses		$ 530	$ 0	$ 0

Goodwill and Intangible Asset51

Goodwill and Intangible Assets - Acquired and Amortization (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Acquired identifiable intangible assets
Acquired identifiable intangible assets, net of accumulated amortization	$ 9,208	$ 2,685
Accumulated amortization	3,636	9,002
Amortization Expense
2,018	1,383
2,019	1,365
2,020	1,388
2,021	921
2,022	823
Thereafter	3,328
Total	9,208
Amortization of intangible assets	1,500	900	$ 1,000
Non-competition agreements
Acquired identifiable intangible assets
Acquired identifiable intangible assets, net of accumulated amortization	260	80
Accumulated amortization	464	3,821
Customer relationships
Acquired identifiable intangible assets
Acquired identifiable intangible assets, net of accumulated amortization	8,948	2,605
Accumulated amortization	$ 3,172	$ 5,181

Property and Equipment (Details

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Property and Equipment
Property and equipment, gross	$ 72,345	$ 59,883
Accumulated depreciation and amortization	(27,702)	(23,502)
Property and equipment, net	44,643	36,381
Depreciation expense, including amounts recorded in costs of services	7,400	7,000	$ 5,500
Computer, office equipment and software
Property and Equipment
Property and equipment, gross	25,447	21,779
Leasehold improvements
Property and Equipment
Property and equipment, gross	37,907	29,425
Furniture
Property and Equipment
Property and equipment, gross	$ 8,991	$ 8,679

Accrued Expenses (Details)

Accrued Expenses (Details) - USD ($) $ in Thousands	Dec. 30, 2017	Dec. 31, 2016
Accrued Expenses
Compensation and related expenses	$ 80,105	$ 67,582
Income taxes payable	153	534
Other	14,315	7,165
Total	94,573	75,281
Compensation and related expenses
Accrued bonuses	63,800	53,900
"Other" accrued expenses
Commissions due to senior consultants	6,100
Direct project accruals	1,300	800
Forgivable loan accruals		800
Operating expense accruals	4,400	$ 5,600
Accrued leasehold improvements	$ 2,500

Credit Agreement (Details)

Credit Agreement (Details) $ in Millions	12 Months Ended
	Dec. 30, 2017USD ($)	Dec. 31, 2016USD ($)
Revolving credit facility
Senior Loan Agreement
Revolving credit facility, maximum capacity	$ 125
Amount of borrowings under revolving credit facility	$ 0	$ 0
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	$ 27.3	$ 22.6
Revolving credit facility | Minimum
Senior Loan Agreement
Commitment fee payable on the unused portion of the credit facility (as a percent)	0.20%
Ratio of consolidated interest expense to consolidated EBITDA	2.5
Revolving credit facility | Maximum
Senior Loan Agreement
Commitment fee payable on the unused portion of the credit facility (as a percent)	0.35%
Ratio of consolidated debt to consolidated EBITDA	3
Revolving credit facility | Base rate
Senior Loan Agreement
Variable rate basis	base rate
Revolving credit facility | Base rate | Minimum
Senior Loan Agreement
Interest margin (as a percent)	0.25%
Revolving credit facility | Base rate | Maximum
Senior Loan Agreement
Interest margin (as a percent)	1.25%
Revolving credit facility | Eurocurrency rate
Senior Loan Agreement
Variable rate basis	eurocurrency rate
Revolving credit facility | Eurocurrency rate | Minimum
Senior Loan Agreement
Interest margin (as a percent)	1.25%
Revolving credit facility | Eurocurrency rate | Maximum
Senior Loan Agreement
Interest margin (as a percent)	2.25%
Secured by letters of credit
Senior Loan Agreement
Revolving credit facility, maximum capacity	$ 15
Amounts outstanding under letters of credit	$ 3.6

Employee Benefit Plans (Details

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Employee Benefit Plans
Employer contributions under 401(k) plans	$ 3.1	$ 2.7	$ 2.2

Net Income Per Share (Details)

Net Income Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Net income available to common shareholders
Net income attributable to CRA as reported	$ (2,256)	$ 3,214	$ 3,813	$ 2,853	$ 2,058	$ 3,193	$ 5,215	$ 2,423	$ 7,624	$ 12,888	$ 7,657
Less: net income attributable to participating shares									51	95	59
Net income attributable to CRA common shareholders									$ 7,573	$ 12,793	$ 7,598
Reconciliation of basic to diluted weighted average shares of common stock outstanding
Basic weighted average shares outstanding	8,171,000	8,149,000	8,428,000	8,419,000	8,269,000	8,177,000	8,695,000	8,871,000	8,292,000	8,503,000	9,010,000
Stock options, restricted stock shares and restricted stock units									205,000	98,000	185,000
Diluted weighted average shares outstanding	8,171,000	8,353,000	8,618,000	8,621,000	8,443,000	8,309,000	8,779,000	8,927,000	8,497,000	8,601,000	9,195,000
Basic (in dollars per share)	$ (0.27)	$ 0.39	$ 0.45	$ 0.34	$ 0.25	$ 0.39	$ 0.60	$ 0.27	$ 0.91	$ 1.50	$ 0.84
Diluted (in dollars per share)	$ (0.28)	$ 0.38	$ 0.44	$ 0.33	$ 0.24	$ 0.38	$ 0.59	$ 0.27	$ 0.89	$ 1.49	$ 0.83
Calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding
Anti-dilutive securities excluded from EPS computation (in shares)									75,004	581,546	522,593

Common Stock - Share-based Comp

Common Stock - Share-based Compensation (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016	May 03, 2017	Mar. 21, 2016
Share-Based Compensation
Adjustments Related to Tax Withholding for Share-based Compensation	$ 3,262	$ 1,880	$ 668
Common Stock Repurchases and Retirements
Share repurchase program, amount authorized to be repurchased				$ 20,000	$ 20,000
Number of shares repurchased and retired	554,708	783,703	477,292
Aggregate price of shares repurchased and retired	$ 19,528	$ 19,315	$ 12,806
Amount available for future repurchases	$ 9,500	$ 9,000	$ 8,100
Tender Offer
Number of common stock tendered in conjunction with a modified "Dutch Auction" self tender offer (in shares)		1,164
Purchased price for the common stock tendered in conjunction with a modified "Dutch Auction" self tender offer (dollar per share)		$ 19.75
Restricted stock
Share-Based Compensation
Vested (in shares)	211,320	201,905	106,504
Redemption of vested restricted shares in order to pay employee tax withholdings (in shares)	76,181	69,000	28,900
Adjustments Related to Tax Withholding for Share-based Compensation	$ 3,300	$ 1,900	$ 700

Common Stock - Options Exercise

Common Stock - Options Exercised (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Exercise of Stock Options
Exercise of stock options (in shares)	293,439	124,931	29,288
Proceeds from exercise of options	$ 6,400	$ 2,900	$ 600
Tax Benefits and Deficits on Stock Option Exercises and Restricted Share Vesting
Tax (benefits) deficits on stock options exercises and restricted share vesting	$ 2,200
Tax benefits and deficits on stock options exercises and restricted share vesting		$ 171	$ 376

Share-Based Compensation - Expe

Share-Based Compensation - Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Non Employee Stock Options
Share-Based Compensation
Non-employee compensation expense	$ 127	$ 146	$ 11
Employees and directors
Share-Based Compensation
Compensation expense	$ 6,500	$ 6,700	$ 5,800

Share-Based Compensation - 2006

Share-Based Compensation - 2006 Equity Plan (Details)	12 Months Ended
	Dec. 30, 2017shares
2006 Incentive Plan
Shares Using Fungibility Ratio
Maximum shares of common stock issuable	5,274,000
Shares initially reserved for issuance	500,000
Shares available for grant	434,374
2006 Incentive Plan | On or after April 30, 2010
Share-based compensation
Fungibility ratio (as a percent)	1.83%
2006 Incentive Plan | Shares approved in 2008
Shares Using Fungibility Ratio
Maximum shares of common stock issuable	210,000
2006 Incentive Plan | Shares approved in 2010
Shares Using Fungibility Ratio
Maximum shares of common stock issuable	1,464,000
2006 Incentive Plan | Shares approved in 2012
Shares Using Fungibility Ratio
Maximum shares of common stock issuable	2,500,000
Cancellation of restricted shares or units increase (decrease), available for grant	800,000
2006 Incentive Plan | Shares approved on July 12, 2017
Shares Using Fungibility Ratio
Maximum shares of common stock issuable	400,000
1998 Option Plan
Shares Using Fungibility Ratio
Shares available for grant	1,000,000

Share-Based Compensation - Stoc

Share-Based Compensation - Stock Option Grants and Outstanding (Details) - 1998 Option Plan - Options	12 Months Ended
	Dec. 30, 2017shares
Share-based compensation
Number of stock options outstanding	0
Options granted (in shares)	0

Share-Based Compensation - Opti

Share-Based Compensation - Option Activity (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Options
Exercised (in shares)	(293,439)	(124,931)	(29,288)
Options | 2006 Incentive Plan
Options
Outstanding at the beginning of the period (in shares)	945,083
Granted (in shares)	22,757
Exercised (in shares)	(293,439)
Forfeited (in shares)	(8,684)
Outstanding at the end of the period (in shares)	665,717	945,083
Options exercisable at the end of the period (in shares)	456,639
Vested or expected to vest at the end of the period (in shares)	663,088
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)	$ 22.95
Granted (in dollars per share)	44.87
Exercised (in dollars per share)	21.88
Forfeited (in dollars per share)	24.58
Outstanding at the end of the period (in dollars per share)	24.14	$ 22.95
Options exercisable at the end of the period (in dollars per share)	22.78
Vested or expected to vest at the end of the period (in dollars per share)	$ 24.13
Weighted Average Remaining Contractual Term
Outstanding at the beginning of the period	4 years
Outstanding at the end of the period	4 years
Options exercisable at the end of the period	3 years 4 months 21 days
Vested or expected to vest at the end of the period	4 years
Aggregate Intrinsic Value
Exercised (in dollars)	$ 5,372	$ 700	$ 100
Outstanding at the end of the period (in dollars)	13,851
Options exercisable at the end of the period (in dollars)	10,123
Vested or expected to vest at the end of the period (in dollars)	$ 13,802

Share-Based Compensation - Weig

Share-Based Compensation - Weighted Average FMV of Stock Option (Details) - Options - $ / shares	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Share-Based Compensation
Weighted average fair market value (in dollars per share)	$ 11.54
Weighted average assumptions
Risk-free interest rate (as a percent)	2.10%	1.30%	1.40%
Expected volatility (as a percent)	32.00%	36.00%	39.00%
Expected dividend yield (as a percent)	1.50%	1.50%
Forfeiture rate (as a percent)	0.40%	0.50%	1.10%
Weighted average expected life (in years)	4 years 5 months 27 days	4 years 6 months 29 days	4 years 6 months
2006 Incentive Plan
Share-Based Compensation
Weighted average fair market value (in dollars per share)	$ 11.54	$ 9.93	$ 7.37

Share-Based Compensation - Op64

Share-Based Compensation - Options Outstanding and Exercisable (Details) - Options	12 Months Ended
	Dec. 30, 2017$ / sharesshares
Options Outstanding
Number Outstanding (in shares) | shares	665,717
Weighted-Average Remaining Contractual Life (years)	4 years
Weighted-Average Exercise Price (in dollars per share)	$ 24.14
Options Exercisable
Number Exercisable (in shares) | shares	456,639
Weighted-Average Remaining Contractual Life (years)	3 years 4 months 21 days
Weighted-Average Exercise Price (in dollars per share)	$ 22.78
Options, Number of Shares
Non-vested balance at the beginning of the period (in shares) | shares	367,120
Granted (in shares) | shares	22,757
Vested (in shares) | shares	(172,115)
Forfeited (in shares) | shares	(8,684)
Non-vested balance at the end of the period (in shares) | shares	209,078
Options, Weighted-Average Fair Value
Non-vested balance at the beginning of the period (in dollars per share)	$ 8.74
Granted (in dollars per share)	11.54
Vested (in dollars per share)	8.80
Forfeited (in dollars per share)	8.95
Non-vested balance at the end of the period (in dollars per share)	8.98
$16.12 - 21.48
Share-based compensation
Exercise price, low end of range (in dollars per share)	16.12
Exercise price, high end of range (in dollars per share)	$ 21.48
Options Outstanding
Number Outstanding (in shares) | shares	181,630
Weighted-Average Remaining Contractual Life (years)	2 years 10 months 21 days
Weighted-Average Exercise Price (in dollars per share)	$ 18.48
Options Exercisable
Number Exercisable (in shares) | shares	181,630
Weighted-Average Remaining Contractual Life (years)	2 years 10 months 21 days
Weighted-Average Exercise Price (in dollars per share)	$ 18.48
$21.49 - 26.86
Share-based compensation
Exercise price, low end of range (in dollars per share)	21.49
Exercise price, high end of range (in dollars per share)	$ 26.86
Options Outstanding
Number Outstanding (in shares) | shares	276,737
Weighted-Average Remaining Contractual Life (years)	4 years 26 days
Weighted-Average Exercise Price (in dollars per share)	$ 21.60
Options Exercisable
Number Exercisable (in shares) | shares	158,035
Weighted-Average Remaining Contractual Life (years)	3 years 5 months 23 days
Weighted-Average Exercise Price (in dollars per share)	$ 21.66
$26.87 - 32.23
Share-based compensation
Exercise price, low end of range (in dollars per share)	26.87
Exercise price, high end of range (in dollars per share)	$ 32.23
Options Outstanding
Number Outstanding (in shares) | shares	184,593
Weighted-Average Remaining Contractual Life (years)	4 years 3 months
Weighted-Average Exercise Price (in dollars per share)	$ 30.98
Options Exercisable
Number Exercisable (in shares) | shares	116,974
Weighted-Average Remaining Contractual Life (years)	4 years 15 days
Weighted-Average Exercise Price (in dollars per share)	$ 30.98
42.98 - 48.35
Share-based compensation
Exercise price, low end of range (in dollars per share)	42.98
Exercise price, high end of range (in dollars per share)	$ 48.35
Options Outstanding
Number Outstanding (in shares) | shares	22,757
Weighted-Average Remaining Contractual Life (years)	9 years 11 months 19 days
Weighted-Average Exercise Price (in dollars per share)	$ 44.87

Share-Based Compensation - Rest

Share-Based Compensation - Restricted Shares and Other (Details) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 30, 2017USD ($)item$ / sharesshares	Dec. 31, 2016USD ($)$ / sharesshares	Jan. 02, 2016USD ($)shares
Additional disclosures
Additional compensation cost for modified awards | $	$ 0.3
2006 Incentive Plan
Additional disclosures
Number of shares authorized	5,274,000
Shares available for grant	434,374
Options
Additional disclosures
Fair value of options vested | $	$ 1.5	$ 1.5	$ 1.5
Unrecognized compensation cost, net of expected forfeitures | $	$ 1.7
Weighted-average period over which cost is expected to be recognized	2 years
Forfeiture rate (as a percent)	0.40%	0.50%	1.10%
Restricted stock
Additional disclosures
Number of vesting installments | item	4
Unrecognized compensation cost, net of expected forfeitures | $	$ 0.9
Weighted-average period over which cost is expected to be recognized	2 years 8 months 12 days
Forfeiture rate (as a percent)	0.90%
Restricted Stock and Stock Units, Number of Shares
Fair value of restricted shares vested | $	$ 0.6	$ 0.6	$ 0.6
Vested (in shares)	(211,320)	(201,905)	(106,504)
Restricted stock | 2006 Incentive Plan
Restricted Stock and Stock Units, Number of Shares
Balance at the beginning of the period (in shares)	62,122
Granted (in shares)	16,494
Vested (in shares)	(25,891)
Balance at the end of the period (in shares)	52,725	62,122
Restricted Stock and Stock Units, Weighted-Average Fair Value
Balance at the beginning of the period (in dollars per share) | $ / shares	$ 23.64
Granted (in dollars per share) | $ / shares	36.36
Vested (in dollars per share) | $ / shares	22.93
Balance at the end of the period (in dollars per share) | $ / shares	$ 27.97	$ 23.64
Time-Vesting RSUs
Additional disclosures
Number of vesting installments | item	4
Unrecognized compensation cost, net of expected forfeitures | $	$ 2.9
Weighted-average period over which cost is expected to be recognized	2 years 3 months 18 days
Forfeiture rate (as a percent)	0.90%
Restricted Stock and Stock Units, Number of Shares
Fair value of restricted shares vested | $	$ 2	$ 1.9	$ 1.8
Time-Vesting RSUs | 2006 Incentive Plan
Restricted Stock and Stock Units, Number of Shares
Balance at the beginning of the period (in shares)	184,751
Granted (in shares)	25,958
Vested (in shares)	(86,547)
Forfeited (in shares)	(4,342)
Balance at the end of the period (in shares)	119,820	184,751
Restricted Stock and Stock Units, Weighted-Average Fair Value
Balance at the beginning of the period (in dollars per share) | $ / shares	$ 24.18
Granted (in dollars per share) | $ / shares	38.38
Vested (in dollars per share) | $ / shares	23.27
Forfeited (in dollars per share) | $ / shares	24.58
Balance at the end of the period (in dollars per share) | $ / shares	$ 27.90	$ 24.18
PRSU
Additional disclosures
Vesting period	2 years
PRSU | Vesting in the first year following performance period
Additional disclosures
Vesting percentage	75.00%
PRSU | Vesting on the fourth anniversary of date of grant
Additional disclosures
Vesting percentage	25.00%
PRSU | Minimum
Additional disclosures
PRSUs performance measure (as a percent)	50.00%
PRSU | Maximum
Additional disclosures
PRSUs performance measure (as a percent)	125.00%
PRSU | 2006 Incentive Plan
Restricted Stock and Stock Units, Number of Shares
Balance at the beginning of the period (in shares)	411,153	558,159	365,468
Granted (in shares)	32,721	26,666	204,315
Vested (in shares)	(98,882)	(90,485)
Forfeited (in shares)	(64,397)	(83,187)	(11,624)
Balance at the end of the period (in shares)	280,595	411,153	558,159
Additional disclosures
Achievement percentage (as a percent)	125.00%	125.00%	125.00%
1998 Employee Stock Purchase Plan (ESPP)
Additional disclosures
Number of shares authorized	243,000
Purchase price as a percentage of fair market value (as a percent)	85.00%
Offering period under the plan (in years)	1 year
Offering period (in years)	0 years	0 years	0 years
Shares issued	0	0	0
Shares available for grant	211,777

Business Segment and Geograph66

Business Segment and Geographic Information (Details) $ in Thousands	Apr. 13, 2016segment	Dec. 30, 2017USD ($)item	Sep. 30, 2017USD ($)	Jul. 01, 2017USD ($)	Apr. 01, 2017USD ($)	Dec. 31, 2016USD ($)	Oct. 01, 2016USD ($)	Jul. 02, 2016USD ($)	Apr. 02, 2016USD ($)	Jul. 02, 2016segment	Dec. 30, 2017USD ($)segmentitem	Dec. 31, 2016USD ($)	Jan. 02, 2016USD ($)
Business segment and geographic information
Number of broad areas of consulting services | item		2									2
Number of business segments | segment	2									2	1
Revenues		$ 97,016	$ 91,325	$ 93,563	$ 88,171	$ 79,569	$ 81,691	$ 82,607	$ 80,912		$ 370,075	$ 324,779	$ 303,559
Total Long-lived assets (property and equipment, net)		$ 44,643				36,381					$ 44,643	$ 36,381
Revenue Benchmark | Revenue Concentration Risk
Business segment and geographic information
Number of broad areas of consulting services | item		2									2
Percentage of consolidated revenues											100.00%	100.00%
United States
Business segment and geographic information
Revenues											$ 295,232	$ 251,962	243,261
Total Long-lived assets (property and equipment, net)		$ 37,192				30,735					37,192	30,735
United Kingdom
Business segment and geographic information
Revenues											53,644	52,509	44,248
Total Long-lived assets (property and equipment, net)		5,552				5,253					5,552	5,253
Other
Business segment and geographic information
Revenues											21,199	20,308	16,050
Total Long-lived assets (property and equipment, net)		1,899				393					1,899	393
Total foreign
Business segment and geographic information
Revenues											74,843	72,817	$ 60,298
Total Long-lived assets (property and equipment, net)		$ 7,451				$ 5,646					$ 7,451	$ 5,646

Income Taxes - Tax Reforms (Det

Income Taxes - Tax Reforms (Details) - USD ($) $ in Millions	Jan. 01, 2018	Dec. 31, 2017	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Federal statutory rate (as a percent)		35.00%	35.00%	35.00%	35.00%
Income tax provision			$ 3.6
Accelerated depreciation deductions (as a percent)			100.00%
Accelerated depreciation claimed			$ 2.9
Forecast
Federal statutory rate (as a percent)	21.00%

Income Taxes - Components of In

Income Taxes - Components of Income, Provision For and Reconciliation of Tax (Details) - USD ($) $ in Thousands	Dec. 31, 2017	Jan. 01, 2017	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Income before provision for income taxes:
U.S.											$ 12,248	$ 16,905	$ 10,565
Foreign											2,916	4,984	1,250
Income before provision for income taxes			$ (898)	$ 5,535	$ 5,919	$ 4,608	$ 3,375	$ 5,060	$ 9,269	$ 4,185	15,164	21,889	11,815
Currently payable:
Federal											4,515	(770)	5,104
Foreign											493	664	546
State											804	(637)	1,550
Currently payable											5,812	(743)	7,200
Deferred:
Federal											1,809	5,562	(799)
Foreign											(85)	124	(307)
State											(73)	2,713	(604)
Deferred											1,651	8,399	(1,710)
Provision (benefit) for income taxes											$ 7,463	$ 7,656	$ 5,490
Reconciliation of tax rates with the federal statutory rate
Federal statutory rate (as a percent)	35.00%										35.00%	35.00%	35.00%
State income taxes, net of federal income tax benefit (as a percent)											3.90%	6.10%	5.40%
Tax law changes (as a percent)											23.70%	(0.30%)
Share-based compensation (as a percent)											(15.80%)
Nondeductible/nontaxable items (as a percent)											5.10%	3.00%	6.80%
Foreign rate differential (as a percent)											(2.80%)	(3.30%)	(2.70%)
Losses benefited/Change in valuation allowance (as a percent)											(0.30%)	(4.90%)	(6.00%)
Uncertain tax positions (as a percent)											(0.10%)	(0.20%)	8.70%
Other (as a percent)											0.50%	(0.40%)	(0.70%)
Effective tax rate (as a percent)											49.20%	35.00%	46.50%
ASU 2016-09
Deferred:
Provision (benefit) for income taxes		$ (50)
Reconciliation of tax rates with the federal statutory rate
Excess tax deductions											$ 2,200

Income Taxes - Deferred Taxes a

Income Taxes - Deferred Taxes and Operating Loss Carryforwards (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Deferred tax assets:
Accrued compensation and related expense	$ 11,445	$ 16,359
Allowance for doubtful accounts	2,009	2,160
Net operating loss carryforwards	479	3,278
Accrued expenses and other	4,356	2,482
Total gross deferred tax assets	18,289	24,279
Less: valuation allowance	(8)	(2,689)
Total deferred tax assets net of valuation allowance	18,281	21,590
Deferred tax liabilities:
Goodwill and other intangible asset amortization	3,802	5,670
GNU capital gain upon distribution	20	245
Property and equipment	6,111	4,495
Tax basis in excess of financial basis of convertible debentures		1,254
Total deferred tax liabilities	9,933	11,664
Net deferred tax assets	8,348	$ 9,926
Net change in valuation allowance	(2,700)
Foreign
Deferred tax liabilities:
Net operating loss carryforwards	$ 1,400

Income Taxes - Unrecognized Tax

Income Taxes - Unrecognized Tax Losses (Details) - USD ($)	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016
Changes in the balances of gross unrecognized tax benefits
Balance at beginning of period	$ 1,059,000	$ 1,265,000
Additions for tax positions taken during prior years	9,000
Reductions for tax positions taken during prior years		(21,000)
Additions for tax positions taken during the current year		82,000
Reductions as a result of a lapse of the applicable statute of limitations	(37,000)
Settlements with tax authorities		(267,000)
Balance at end of the period	1,031,000	$ 1,059,000
Interest accrued on unrecognized tax benefits	151,000
Unrecognized tax benefits before adjustments	1,183,000
Unrecognized tax benefits offset by future tax deduction	61,000
Interest and penalties on unrecognized tax benefits	20,000
Unrecognized tax benefits being recognized as a reduction to the effective income tax rate	1,000,000
Amount of unrecognized tax benefits that was expected to be reversed within the next twelve months	$ 289,000

Related-Party Transactions (Det

Related-Party Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Shareholders
Related-Party Transactions
Payments for consulting services	$ 13.2	$ 9.4	$ 11.6

Commitments and Contingencies72

Commitments and Contingencies (Details) $ in Thousands, £ in Millions	Nov. 20, 2017GBP (£)ft²	Jul. 21, 2017USD ($)ft²	May 08, 2017USD ($)ft²	Apr. 21, 2017USD ($)ft²	Jul. 11, 2016USD ($)ft²item	May 20, 2016GBP (£)ft²floor	Jul. 15, 2015USD ($)ft²	Feb. 24, 2015USD ($)ft²item	Feb. 24, 2014USD ($)ft²item	Feb. 14, 2008USD ($)ft²	Nov. 29, 1999USD ($)ft²	Dec. 30, 2017USD ($)	Dec. 31, 2016USD ($)	Jan. 02, 2016USD ($)
Minimum Rental Commitments
2,018												$ 12,340
2,019												13,652
2,020												13,578
2,021												13,432
2,022												13,590
Thereafter												67,136
Rental commitments												133,728
Rent expense												12,100	$ 10,400	$ 11,600
Secured by letters of credit
Minimum Rental Commitments
Amounts outstanding under letters of credit												3,600
Standby letters of credit
Minimum Rental Commitments
Amounts outstanding under letters of credit												$ 3,600
Boston, Massachusetts
Minimum Rental Commitments
Lease area | ft²								67,659	57,602
Number of times, lease can be renewed | item								1	2
Lease extension term								3 years	5 years
Annual base rent									$ 2,400
Increase in annual base rent (as a percent)									2.00%
Additional lease area | ft²								10,057
Annual fixed rent								$ 500
Rent abatement									$ 1,200
Tenant improvement allowance									4,800
Boston, Massachusetts | Secured by letters of credit
Minimum Rental Commitments
Face amount of the debt									$ 1,600
Washington, D.C
Minimum Rental Commitments
Number of amendments | item					6
Lease area | ft²					6,366						44,932
Annual base rent					$ 300						$ 1,400
Increase in annual base rent (as a percent)					2.25%						2.00%
Rent abatement					$ 200
Tenant improvement allowance					500
Washington, D.C | Secured by letters of credit
Minimum Rental Commitments
Face amount of the debt					$ 200
New York, New York
Minimum Rental Commitments
Lease area | ft²							25,261
Annual base rent				$ 1,200			$ 1,800
Increase in annual base rent (as a percent)				8.00%
Additional lease area | ft²				16,587
Number of years of annual base rent				5 years			5 years
Rent abatement				$ 1,200
Tenant improvement allowance				1,400
New York, New York | Maximum
Minimum Rental Commitments
Annual base rent							$ 2,000
New York, New York | Secured by letters of credit
Minimum Rental Commitments
Face amount of the debt				$ 1,300
Chicago, Illinois
Minimum Rental Commitments
Lease area | ft²			41,642							36,570
Lease extension term			10 years
Annual base rent			$ 1,100							$ 1,000
Increase in annual base rent (as a percent)			2.50%							2.50%
Rent abatement			$ 900
Tenant improvement allowance			$ 2,300
London, UK
Minimum Rental Commitments
Lease area | ft²						23,035
Number of floors available for lease | floor						2
Annual base rent | £	£ 0.5					£ 1.6
Period after which lease rent will increase	5 years					5 years
Additional lease area | ft²	7,700
San Francisco, CA
Minimum Rental Commitments
Annual base rent		$ 900
Increase in annual base rent (as a percent)		3.00%
Additional lease area | ft²		9,206
Number of years of annual base rent		8 years
Rent abatement		$ 400
Tenant improvement allowance		1,200
San Francisco, CA | Secured by letters of credit
Minimum Rental Commitments
Face amount of the debt		$ 100

Quarterly Financial Data (Una73

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	Nov. 20, 2017	Dec. 30, 2017	Sep. 30, 2017	Jul. 01, 2017	Apr. 01, 2017	Dec. 31, 2016	Oct. 01, 2016	Jul. 02, 2016	Apr. 02, 2016	Dec. 30, 2017	Dec. 31, 2016	Jan. 02, 2016
Quarterly Financial Data (Unaudited)
Revenues		$ 97,016	$ 91,325	$ 93,563	$ 88,171	$ 79,569	$ 81,691	$ 82,607	$ 80,912	$ 370,075	$ 324,779	$ 303,559
Income (loss) from operations		(642)	5,647	5,848	4,911	3,615	5,297	5,680	4,326	15,764	18,919	12,394
Income (loss) before provision for income taxes		(898)	5,535	5,919	4,608	3,375	5,060	9,269	4,185	15,164	21,889	11,815
Net income (loss)		(2,261)	3,225	3,907	2,830	2,076	3,151	6,767	2,239	7,701	14,233	6,325
Net (income) loss attributable to noncontrolling interest, net of tax		5	(11)	(94)	23	(18)	42	(1,552)	184	(77)	(1,345)	1,332
Net income attributable to CRA as reported		$ (2,256)	$ 3,214	$ 3,813	$ 2,853	$ 2,058	$ 3,193	$ 5,215	$ 2,423	$ 7,624	$ 12,888	$ 7,657
Basic net income (loss) per share (in dollars per share)		$ (0.27)	$ 0.39	$ 0.45	$ 0.34	$ 0.25	$ 0.39	$ 0.60	$ 0.27	$ 0.91	$ 1.50	$ 0.84
Diluted net income (loss) per share (in dollars per share)		$ (0.28)	$ 0.38	$ 0.44	$ 0.33	$ 0.24	$ 0.38	$ 0.59	$ 0.27	$ 0.89	$ 1.49	$ 0.83
Weighted average number of shares outstanding:
Basic (in shares)		8,171	8,149	8,428	8,419	8,269	8,177	8,695	8,871	8,292	8,503	9,010
Diluted (in shares)		8,171	8,353	8,618	8,621	8,443	8,309	8,779	8,927	8,497	8,601	9,195
Claims under the Transaction agreement with IQVIA Inc settled	$ 5,700

Subsequent Events (Details)

Subsequent Events (Details) - USD ($)	Feb. 28, 2018	Feb. 15, 2018	May 03, 2017	Mar. 21, 2016
Subsequent Events
Amount of stock authorized to repurchase			$ 20,000,000	$ 20,000,000
Subsequent Events
Subsequent Events
Amount of stock authorized to repurchase		$ 20,000,000
Common stock quarterly cash dividend declared (in dollars per share)		$ 0.17
Subsequent Events | New York, New York
Subsequent Events
Lease termination fee	$ 525,000
Long term lease obligations reduced	$ 2,700,000
Remaining lease term	9 years