CH2M Hill Companies 8-K 19 Sep 17 2016 FY Other Events Financial data

Document and Entity Information

Document and Entity Information	12 Months Ended
	Dec. 30, 2016
Document and Entity Information [Abstract]
Entity Registrant Name	CH2M HILL COMPANIES LTD
Entity Central Index Key	777,491
Document Type	8-K
Document Period End Date	Dec. 30, 2016
Amendment Flag	true
Amendment Description	CH2M HILL Companies, Ltd. and subsidiaries is filing this Exhibit 99.1 of the Current Report on Form 8-K to retrospectively revise and reclass certain previously reported financial information included in its Annual Report on Form 10-K for the fiscal year ended December 30, 2016, which was previously filed with the Securities and Exchange Commission on March 7, 2017, to reflect the subsequent changes in reportable operating segments resulting from the implementation of a new organizational structure and the presentation of the fixed-price Power Engineering-Procurement-Construction business as discontinued operations.
Current Fiscal Year End Date	--12-30
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015
Current assets:
Cash and cash equivalents	$ 121,365	$ 148,979
Receivables, net-
Client accounts	602,363	717,337
Unbilled revenue	529,779	600,988
Other	11,469	17,209
Income tax receivable	18,375	19,800
Prepaid expenses and other current assets	92,097	91,585
Current assets of discontinued operations	14,449	75,293
Total current assets	1,389,897	1,671,191
Investments in unconsolidated affiliates	66,329	84,296
Property, plant and equipment, net	246,596	199,465
Goodwill	477,752	510,985
Intangible assets, net	38,024	59,011
Deferred income taxes	363,251	255,385
Employee benefit plan assets and other	86,777	76,765
Long-term assets of discontinued operations	1,836	4,201
Total assets	2,670,462	2,861,299
Current liabilities:
Current portion of long-term debt	2,242	2,069
Accounts payable and accrued subcontractor costs	394,934	453,797
Billings in excess of revenue	227,501	265,000
Accrued payroll and employee related liabilities	272,458	328,585
Other accrued liabilities	210,121	244,918
Current liabilities of discontinued operations	208,105	181,956
Total current liabilities	1,315,361	1,476,325
Long-term employee related liabilities	308,118	599,033
Long-term debt	495,632	299,593
Other long-term liabilities	105,813	109,017
Total liabilities	2,224,924	2,483,968
Commitments and contingencies (Note 19)
Stockholders' equity:
Preferred stock, $0.01 par value, 50,000,000 shares authorized of which 10,000,000 are designated as Series A; 4,821,600 and 3,214,400 issued and outstanding at December 30, 2016 and as of December 25, 2015, respectively	48	32
Common stock, $0.01 par value, 100,000,000 shares authorized; 25,148,399 and 26,282,913 issued and outstanding at December 30, 2016 and December 25,2015, respectively	251	263
Additional paid-in capital	169,573	125,381
Retained earnings	586,252	561,213
Accumulated other comprehensive loss	(209,408)	(274,704)
Total CH2M common stockholders' equity	546,716	412,185
Noncontrolling interests - continuing operations	(8,643)	11,942
Noncontrolling interests - discontinued operations	(92,535)	(46,796)
Total stockholders' equity	445,538	377,331
Total liabilities and stockholders' equity	$ 2,670,462	$ 2,861,299

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - $ / shares	Dec. 30, 2016	Dec. 25, 2015
Preferred stock
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, shares issued	4,821,600	3,214,400
Preferred stock, shares outstanding	4,821,600	3,214,400
Common stock
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	100,000,000	100,000,000
Common stock, shares issued	25,148,399	26,282,913
Common stock, shares outstanding	25,148,399	26,282,913
Series A Preferred Stock
Preferred stock
Preferred stock, shares authorized	10,000,000	10,000,000

Consolidated Statements of Oper

Consolidated Statements of Operations - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Consolidated Statements of Operations
Gross revenue	$ 5,195,667	$ 5,149,781	$ 5,216,524
Equity in earnings of joint ventures and affiliated companies	51,957	46,765	54,918
Operating expenses:
Direct cost of services	(4,288,408)	(4,144,293)	(4,112,330)
Selling, general and administrative	(909,254)	(924,301)	(1,076,000)
Impairment losses on goodwill and intangibles			(27,766)
Operating income	49,962	127,952	55,346
Other income (expense):
Interest income	544	211	704
Interest expense	16,183	14,551	14,926
Income from continuing operations before provision for income taxes	34,323	113,612	41,124
Benefit (provision) for income taxes from continuing operations	87,148	(28,762)	(46,958)
Net income (loss) from continuing operations	121,471	84,850	(5,834)
Net (loss) income from discontinued operations	(245,725)	7,267	(312,768)
Net (loss) income	(124,254)	92,117	(318,602)
Less: income attributable to noncontrolling interests from continuing operations	4,611	3,830	6,606
Less: loss (income) attributable to noncontrolling interests from discontinued operations	(143,903)	7,884	(143,671)
Net income (loss) attributable to CH2M	$ 15,038	$ 80,403	$ (181,537)
Net income (loss) attributable to CH2M per common share:
Basic net income (loss) from continuing operations per common share (in dollars per share)	$ 0.26	$ 2.64	$ (0.44)
Basic net loss from discontinued operations per common share (in dollars per share)	(0.23)	(0.02)	(5.98)
Basic net income (loss) per common share (in dollars per share)	0.03	2.62	(6.42)
Diluted net income (loss) from continuing operations per common share (in dollars per share)	0.26	2.63	(0.44)
Diluted net loss from discontinued operations per common share (in dollars per share)	(0.23)	(0.02)	(5.98)
Diluted net income (loss) per common share (in dollars per share)	$ 0.03	$ 2.61	$ (6.42)
Weighted average number of common shares:
Basic weighted average number of common shares (in shares)	25,648,091	27,119,498	28,256,864
Diluted weighted average number of common shares (in shares)	25,732,114	27,181,179	28,256,864

Consolidated Statements of Ope5

Consolidated Statements of Operations (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Consolidated Statements of Operations
Income allocated to preferred stockholders	$ 152	$ 4,279
Accrued dividends attributable to preferred stockholders	14,006	5,088
Preferred Stock
Consolidated Statements of Operations
Income allocated to preferred stockholders	152	4,279
Accrued dividends attributable to preferred stockholders	$ 14,006	$ 5,088

Consolidated Statements of Comp

Consolidated Statements of Comprehensive (Loss) Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Consolidated Statements of Comprehensive (Loss) Income
Net loss attributable to CH2M	$ (124,254)	$ 92,117	$ (318,602)
Other comprehensive income (loss):
Foreign currency translation adjustments	(27,141)	(32,181)	(23,903)
Benefit plan adjustments, net of tax	92,437	29,834	(109,279)
Unrealized loss on available-for-sale securities:
Loss on available-for-sale securities and other, net of tax			27
Less: reclassification adjustment for gains included in net income, net of tax			(185)
Other comprehensive income (loss)	65,296	(2,347)	(133,394)
Comprehensive (loss) income	(58,958)	89,770	(451,996)
Less: income attributable to noncontrolling interests from continuing operations	17,501	3,830	6,606
Less: (loss) income attributable to noncontrolling interests from discontinued operations	(143,903)	7,884	(143,671)
Comprehensive income (loss) attributable to CH2M	$ 67,444	$ 78,056	$ (314,931)

Consolidated Statements of Stoc

Consolidated Statements of Stockholders Equity - USD ($) $ in Thousands	Adjustments for New Accounting Principle, Early AdoptionRetained Earnings	Adjustments for New Accounting Principle, Early Adoption	Preferred Stock	Common Stock	Additional Paid-In Capital	Retained Earnings	Accumulated Other Comprehensive Loss	Noncontrolling Interest	Total
Stockholders' equity beginning of period at Dec. 31, 2013				$ 288		$ 763,095	$ (138,963)	$ 18,164	$ 642,584
Stockholders' equity beginning of period (in shares) at Dec. 31, 2013				28,782,277
Increase (Decrease) in Stockholders' Equity
Net loss attributable to CH2M						(181,537)			(181,537)
Income attributable to noncontrolling interests from continuing operations								6,606	6,606
Income (Loss) attributable to noncontrolling interests from discontinued operations								(143,671)	(143,671)
Other comprehensive income (loss):
Foreign currency translation adjustments							(23,903)		(23,903)
Benefit plan adjustments, net of tax							(109,279)		(109,279)
Unrealized loss on equity investments, net of tax							(27)		(27)
Reclassification adjustment for gains included in net income, net of tax							(185)		(185)
Distributions to affiliates, net - continuing operations								(6,289)	(6,289)
Shares issued in connection with stock based compensation and employee benefit plans				$ 9	$ 48,949				48,958
Shares issued in connection with stock based compensation and employee benefit plans (in shares)				934,514
Shares issued in connection with purchase of TERA Environmental Consultants				$ 2	10,829				10,831
Shares issued in connection with purchase of TERA Environmental Consultants (in shares)				170,088
Shares purchased and retired				$ (26)	(59,778)	(96,716)			(156,520)
Shares purchased and retired (in shares)				(2,563,309)
Stockholders' equity end of period at Dec. 31, 2014				$ 273		484,842	(272,357)	(125,190)	87,568
Stockholders' equity end of period (in shares) at Dec. 31, 2014				27,323,570
Increase (Decrease) in Stockholders' Equity
Net loss attributable to CH2M						80,403			80,403
Income attributable to noncontrolling interests from continuing operations								3,830	3,830
Income (Loss) attributable to noncontrolling interests from discontinued operations								7,884	7,884
Other comprehensive income (loss):
Foreign currency translation adjustments							(32,181)		(32,181)
Benefit plan adjustments, net of tax							29,834		29,834
Distributions to affiliates, net - continuing operations								(3,732)	(3,732)
Investments in affiliates, net - discontinued operations								82,354	82,354
Shares issued in connection with stock based compensation and employee benefit plans				$ 6	32,968				32,974
Shares issued in connection with stock based compensation and employee benefit plans (in shares)				607,846
Series A Preferred Stock issued for cash			$ 32		191,645				191,677
Series A Preferred Stock issued for cash (in shares)			3,214,400
Shares purchased and retired				$ (16)	(99,232)	(4,032)			(103,280)
Shares purchased and retired (in shares)				(1,648,503)
Stockholders' equity end of period (Actual) at Dec. 25, 2015			$ 32	$ 263	125,381	572,291	(274,704)	(34,854)	388,409
Stockholders' equity end of period at Dec. 25, 2015			$ 32	$ 263	125,381	561,213	(274,704)	(34,854)	377,331
Stockholders' equity end of period (in shares) (Actual) at Dec. 25, 2015			3,214,400	26,282,913
Stockholders' equity end of period (in shares) at Dec. 25, 2015			3,214,400	26,282,913
Other comprehensive income (loss):
Cumulative retained earnings adjustment related to adoption of ASU 2016-09 | Accounting Standards Update 2016-09	$ 11,078	$ 11,078
Net loss attributable to CH2M						15,038			15,038
Income attributable to noncontrolling interests from continuing operations								4,611	4,611
Income (Loss) attributable to noncontrolling interests from discontinued operations								(143,903)	(143,903)
Foreign currency translation adjustments							(27,141)		(27,141)
Benefit plan adjustments, net of tax							79,547		79,547
Shares issued to noncontrolling interest in Halcrow Group Limited					11,838		12,890	(24,688)	40
Acquisition of controlling interest in joint venture								6,058	6,058
Distributions to affiliates, net - continuing operations								(6,566)	(6,566)
Investments in affiliates, net - discontinued operations								98,164	98,164
Shares issued in connection with stock based compensation and employee benefit plans				$ 6	36,289				36,295
Shares issued in connection with stock based compensation and employee benefit plans (in shares)				581,502
Series A Preferred Stock issued for cash			$ 16		100,861	(1,077)			99,800
Series A Preferred Stock issued for cash (in shares)			1,607,200
Shares purchased and retired				$ (18)	(104,796)				(104,814)
Shares purchased and retired (in shares)				(1,716,016)
Stockholders' equity end of period at Dec. 30, 2016			$ 48	$ 251	$ 169,573	$ 586,252	$ (209,408)	$ (101,178)	$ 445,538
Stockholders' equity end of period (in shares) at Dec. 30, 2016			4,821,600	25,148,399

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Cash flows from operating activities:
Net (loss) income	$ (124,254)	$ 92,117	$ (318,602)
Adjustments to reconcile net income to net cash provided by (used in) continuing operating activities:
Net (loss) income from discontinued operations	245,725	(7,267)	312,768
Depreciation and amortization	60,945	70,217	89,341
Stock-based employee compensation	36,295	32,975	48,958
Loss (gain) on disposal of property, plant and equipment	4,003	(3,823)	(660)
Loss on goodwill and intangible impairment			27,766
Allowance for uncollectible accounts	5,864	2,013	2,582
Deferred income taxes	(112,471)	(5,274)	(62,500)
Undistributed earnings and gains from unconsolidated affiliates	(51,957)	(46,765)	(54,918)
Distributions of income from unconsolidated affiliates	50,302	53,313	52,909
Contributions to defined benefit pension plans	(153,993)	(37,100)	(38,327)
Gain on pension curtailment and settlements	(5,802)
Excess tax benefits (costs) from stockbased compensation	3,918	(6,980)	7,628
Changes in assets and liabilities, net of businesses acquired:
Receivables and unbilled revenue	183,766	(5,799)	(83,897)
Prepaid expenses and other	(13,324)	(9,271)	(4,936)
Accounts payable and accrued subcontractor costs	(80,068)	6,685	6,164
Billings in excess of revenue	(32,788)	(1,518)	(150,106)
Accrued payroll and employee related liabilities	(49,654)	50,851	(34,945)
Other accrued liabilities	(13,490)	35,388	37,970
Current income taxes	(1,475)	9,880	(16,238)
Long-term employee related liabilities and other	(2,526)	21,691	32,663
Net cash (used in) provided by operating activities from continuing operations	(50,984)	251,333	(146,380)
Net cash (used in) provided by operating activities from discontinued operations	(194,531)	(148,178)	213,308
Net cash (used in) provided by operating activities	(245,515)	103,155	66,928
Cash flows from investing activities:
Capital expenditures	(98,899)	(26,825)	(74,863)
Acquisition related payments	(18,004)		(87,607)
Investments in unconsolidated affiliates	(15,797)	(30,392)	(16,477)
Distributions of capital from unconsolidated affiliates	17,496	31,420	14,280
Proceeds from sale of operating assets	3,067	40,952	1,875
Other investing activities			864
Net cash (used in) provided by investing activities from continuing operations	(112,137)	15,155	(161,928)
Net cash used in investing activities from discontinued operations	(169)	(6,598)
Net cash (used in) provided by investing activities	(112,306)	8,557	(161,928)
Cash flows from financing activities:
Borrowings on long-term debt	2,342,358	2,350,385	1,882,655
Payments on long-term debt	(2,148,633)	(2,561,919)	(1,760,670)
Repurchases and retirements of common stock	(104,814)	(96,301)	(164,343)
Proceeds from issuance of preferred stock	99,800	191,677
Payments related to net settlement of stock based compensation	(4,117)	(4,840)	(6,502)
Net distributions to noncontrolling interests for continuing operations	(6,526)	(3,732)	(6,289)
Net cash provided by (used in) financing activities	178,068	(124,730)	(55,149)
Net cash provided by financing activities from discontinued operations	98,164	82,354
Net cash provided by (used in) financing activities	276,232	(42,376)	(55,149)
Effect of exchange rate changes on cash	15,597	(3,792)	(12,635)
(Decrease) increase in cash and cash equivalents	(65,992)	65,544	(162,784)
Cash and cash equivalents from continuing operations, beginning of period	148,979	117,089	228,239
Cash and cash equivalents from discontinued operations, beginning of period	48,042	14,388	66,022
Cash and cash equivalents, beginning of period	197,021	131,477	294,261
Cash and cash equivalents from continuing operations, end of period	121,365	148,979	117,089
Cash and cash equivalents from discontinued operations, end of period	9,664	48,042	14,388
Cash and cash equivalents, end of period	131,029	197,021	131,477
Supplemental disclosures:
Cash paid for interest	15,279	14,375	15,169
Cash paid for income taxes	$ 10,890	$ 24,391	$ 30,070

Summary of Business and Signifi

Summary of Business and Significant Accounting Policies	12 Months Ended
	Dec. 30, 2016
Summary of Business and Significant Accounting Policies
Summary of Business and Significant Accounting Policies	(1) Summar Summary of Business CH2M HILL Companies, Ltd. and subsidiaries (“We”, “Our”, “CH2M” or the “Company”) is a large employee‑controlled professional engineering services firm, founded in 1946, providing engineering, construction, consulting, design, design‑build, procurement, engineering‑procurement‑construction (“EPC”), operations and maintenance, program management and technical services to U.S. federal, state, municipal and local government agencies, national governments, as well as private industry and utilities, around the world. A substantial portion of our professional fees are derived from projects that are funded directly or indirectly by government entities. Retrospective Revisions for Reportable Operating Segments and Discontinued Operations These financial statements retrospectively revise and reclass certain previously reported financial information included in our Annual Report on Form 10-K for the year ended December 30, 2016 , which was filed with the Securities and Exchange Commission on March 7, 2017 (“Original Filing”), to reflect the subsequent changes in reportable operating segments resulting from the implementation of a new organizational structure and the presentation of our fixed-price Power EPC business as discontinued operations. O ther than to reflect the subsequent changes in reportable operating segments and the presentation of our fixed-price Power EPC business as discontinued operations as described above, we have not otherwise amended or restated our audited consolidated financial statements, which were included in our Original Filing. Basic Presentation and Principles of Consolidation The consolidated financial statements (referred to herein as “financial statements”) are prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the accounts of CH2M and all of its wholly owned subsidiaries after elimination of all intercompany accounts and transactions. Partially owned affiliates and joint ventures are evaluated for consolidation. The consolidated financial statements include the accounts of all joint ventures in which the Company is the primary beneficiary. The equity method of accounting is used for investments in companies which we do not control. Our consolidated net income includes our proportionate share of the net income or loss of these companies. The cost method of accounting is used for our investments in companies that we do not control and for which we do not have the ability to exercise significant influence over operating and financial policies. These investments are recorded at cost. Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, and assumptions. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the consolidated financial statements, as well as the reported amounts of revenue and expenses during the periods presented. Actual results could differ from our estimates. Capital Structure Our Company has authorized 100,000,000 shares of common stock, par value $0.01 per share, and 50,000,000 shares of Class A preferred stock, par value $0.01 per share. The bylaws and articles of incorporation provide for the imposition of certain restrictions on the stock including, but not limited to, the right but not the obligation to repurchase shares upon termination of employment or affiliation, the right of first refusal and ownership limits. Change in Fiscal Year End On March 30, 2015, in order to accommodate our financial accounting systems and the timely gathering and reporting of financial information, we changed our reporting period from a calendar year ending on December 31 of each year to a fiscal year ending on the last Friday of December of each year, which in certain years results in a 53-week fiscal year. Our fiscal quarters also end on the last Friday of March, June, and September. This change has been retroactively applied as if it was adopted as of January 1, 2015. The change in fiscal year-end did not have a material effect on the comparability of the periods presented. Foreign Currency Translation All assets and liabilities of our foreign subsidiaries are translated into U.S. dollars as of each balance sheet date. Translation gains and losses related to permanent investments in foreign subsidiaries are reflected in stockholders’ equity as part of accumulated other comprehensive loss. Revenues and expenses are translated at the average exchange rate for the period and included in the consolidated statements of operations. Foreign currency transaction gains and losses are recognized as incurred in the consolidated statements of operations. Revenue Recognition We earn revenue from different types of services performed under various types of contracts, including cost-plus, fixed-price and time-and-materials. We evaluate contractual arrangements to determine how to recognize revenue. We primarily perform engineering and construction related services and recognize revenue for these contracts on the percentage-of-completion method where progress towards completion is measured by relating the actual cost of work performed to date to the current estimated total cost of the respective contract. In making such estimates, judgments are required to evaluate potential variances in schedule, the cost of materials and labor, productivity, subcontractor costs, liability claims, contract disputes, and achievement of contract performance standards. We record the cumulative effect of changes in contract revenue and cost at completion in the period in which the changed estimates are determined to be reliably estimable. Below is a description of the four basic types of contracts from which we may earn revenue: Cost‑Plus Contracts. Cost‑plus contracts can be cost plus a fixed fee or rate, or cost plus an award fee. Under these types of contracts, we charge our clients for our costs, including both direct and indirect costs, plus a fixed fee or an award fee. We generally recognize revenue based on the labor and non-labor costs we incur, plus the portion of the fixed fee or award fee we have earned to date. Included in the total contract value for cost-plus fee arrangements is the portion of the fee for which receipt is determined to be probable. Award fees are influenced by the achievement of contract milestones, cost savings and other factors. Fixed Price Contracts. Under fixed-price contracts, our clients pay us an agreed amount negotiated in advance for a specified scope of work. For engineering and construction contracts, we recognize revenue on fixed-price contracts using the percentage-of-completion method where direct costs incurred to date are compared to total projected direct costs at contract completion. Prior to completion, our recognized profit margins on any fixed-price contract depend on the accuracy of our estimates and will increase to the extent that our actual costs are below the original estimated amounts. Conversely, if our costs exceed these estimates, our profit margins will decrease, and we may realize a loss on a project. The significance of these estimates varies with the complexity of the underlying project, with our large, fixed-price EPC projects being most significant. Time‑and‑Materials Contracts. Under our time-and-materials contracts, we negotiate hourly billing rates and charge our clients based on the actual time that we expend on a project. In addition, clients reimburse us for our actual out of pocket costs of materials and other direct expenditures that we incur in connection with our performance under the contract. Our profit margins on time-and-materials contracts fluctuate based on actual labor and overhead costs that we directly charge or allocate to contracts compared with the negotiated billing rate and markup on other direct costs. Some of our time-and-materials contracts are subject to maximum contract values, and accordingly, revenue under these contracts is recognized under the percentage-of-completion method where costs incurred to date are compared to total projected costs at contract completion. Revenue on contracts that is not subject to maximum contract values is recognized based on the actual number of hours we spend on the projects plus any actual out of pocket costs of materials and other direct expenditures that we incur on the projects. Operations and Maintenance Contracts. A portion of our contracts are operations and maintenance type contracts. Revenue is recognized on operations and maintenance contracts on a straight-line basis over the life of the contract once we have an arrangement, service has begun, the price is fixed or determinable and collectability is reasonably assured. For all contract types noted above, change orders are included in total estimated contract revenue when it is probable that the change order will result in an addition to contract value and when the change order can be estimated. Management evaluates when a change order is probable based upon its experience in negotiating change orders, the customer’s written approval of such changes or separate documentation of change order costs that are identifiable. Additional contract revenue related to claims is included in total estimated contract revenue when the amount can be reliably estimated, which is typically evidenced by a contract or other evidence providing a legal basis for the claim. Losses on construction and engineering contracts in process are recognized in their entirety when the loss becomes evident and the amount of loss can be reasonably estimated. Unbilled Revenue and Billings in Excess of Revenue Unbilled revenue represents the excess of contract revenue recognized over billings to date on contracts in process. These amounts become billable according to the contract terms, which usually consider the passage of time, achievement of certain milestones or completion of the project. Billings in excess of revenue represent the excess of billings to our clients to date, per the contract terms, over work performed and revenue recognized on contracts in process using the percentage-of-completion method. Allowance for Uncollectible Accounts Receivable We reduce accounts receivable by estimating an allowance for amounts that may become uncollectible in the future. Management determines the estimated allowance for uncollectible amounts based on their judgments in evaluating the aging of the receivables and the financial condition of our clients, which may be dependent on the type of client and the client’s current financial condition. Fair Value Measurements Fair value represents the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Assets and liabilities are valued based upon observable and non-observable inputs. Valuations using Level 1 inputs are based on unadjusted quoted prices that are available in active markets for the identical assets or liabilities at the measurement date. Level 2 inputs utilize significant other observable inputs available at the measurement date, other than quoted prices included in Level 1, either directly or indirectly; and valuations using Level 3 inputs are based on significant unobservable inputs that cannot be corroborated by observable market data and reflect the use of significant management judgment. There were no significant transfers between levels during any period presented. Restructuring and Related Charges An exit activity includes but is not limited to a restructuring, such as a sale or termination of a line of business, the closure of business activities in a particular location, the relocation of business activities from one location to another, changes in management structure, and a fundamental reorganization that affects the nature and focus of operations. The Company recognizes a current and long-term liability, within other accrued liabilities and other long term liabilities, respectively, and the related expense, within general and administration expense, for restructuring costs when the liability is incurred and can be measured. Restructuring accruals are based upon management estimates at the time they are recorded and can change depending upon changes in facts and circumstances subsequent to the date the original liability was recorded. Nonretirement postemployment benefits offered as special termination benefits to employees, such as a voluntary early retirement program, are recognized as a liability and a loss when the employee accepts the offer and the amount can be reasonably estimated. Income Taxes We account for income taxes utilizing an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax effects of events that have been recognized in the financial statements or tax returns. In estimating future tax consequences, we generally consider all expected future events other than enactment of changes in the tax laws or rates. Deferred tax assets and liabilities are determined based on the difference between the tax basis of assets and liabilities and their reported amounts using enacted tax rates in effect for the year in which differences are expected to reverse. A valuation allowance is provided for deferred tax assets if it is more likely than not that these items will not be realized. Annually, we determine the amount of undistributed foreign earnings invested indefinitely in our foreign operations. Deferred taxes are not provided on those earnings. In addition, the calculation of tax assets and liabilities involves uncertainties in the application of complex tax regulations. For income tax benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. We record reserves for uncertain tax positions that do not meet these criteria. Cash and Cash Equivalents Highly liquid investments with original short‑term maturities of less than three months are considered cash equivalents in the consolidated balance sheets and statements of cash flows. We maintain a domestic cash management system which provides for cash sufficient to satisfy financial obligations as they are submitted for payment and any excess cash in domestic bank accounts is applied against any outstanding debt held under our credit facility described below. If there is no balance outstanding on the credit facility, we invest cash in excess of this amount in money market funds. In addition, cash and cash equivalents on our consolidated balance sheets include cash held within our consolidated joint venture entities which is used for operating activities of those joint ventures. As of December 30, 2016 and December 25, 2015, cash and cash equivalents held in our consolidated joint ventures and reflected on the consolidated balance sheets totaled $46.6 million and $95.4 million, respectively. Property, Plant and Equipment All additions, including improvements to existing facilities, are recorded at cost. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of the assets and the related accumulated depreciation are removed from the accounts. Any gain or loss on retirements is reflected in operating income in the year of disposition. Depreciation for owned property is based on the estimated useful lives of the assets using the straight‑line method for financial statement purposes. Useful lives for buildings and land improvements range from twelve to twenty years. Furniture and fixtures, computers and office equipment, and field equipment are depreciated over their useful lives from three to ten years. Leasehold improvements are depreciated over the shorter of their estimated useful life or the remaining term of the associated lease. Goodwill Goodwill represents the excess of costs over fair value of the assets of businesses we have acquired. Goodwill acquired in a purchase business combination is not amortized, but instead, is tested for impairment at least annually. Our annual goodwill impairment test is conducted as of the first day of the fourth quarter of each year, however, upon the occurrence of certain triggering events, we are also required to test for impairment at dates other than the annual impairment testing date. In performing the impairment test, we evaluate our goodwill at the reporting unit level. We have the option to assess either quantitative or qualitative factors to determine whether it is more likely than not that the fair values of our reporting units are less than their carrying amounts. If after assessing the totality of events or circumstances, we determine that it is not more likely than not that the fair values of our reporting units are less than their carrying amounts, then the next step of the impairment test is unnecessary. If we conclude otherwise, then we are required to test goodwill for impairment under the two-step process. The two-step process involves comparing the estimated fair value of each reporting unit to the unit’s carrying value, including goodwill. If the carrying value of a reporting unit does not exceed its fair value, the goodwill of the reporting unit is not considered impaired; therefore, the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its estimated fair value, we would then perform a second step to measure the amount of goodwill impairment loss to be recorded. We determine the fair value of our reporting units using a combination of the income approach, the market approach, and the cost approach. The income approach calculates the present value of future cash flows based on assumptions and estimates derived from a review of our expected revenue growth rates, profit margins, business plans, cost of capital and tax rates for the reporting units. Our market based valuation method estimates the fair value of our reporting units by the application of a multiple to our estimate of a cash flow metric for each business unit. The cost approach estimates the fair value of a reporting unit as the net replacement cost using current market quotes. Intangible Assets We may acquire other intangible assets in business combinations. Intangible assets are stated at fair value as of the date they are acquired in a business combination. We amortize intangible assets with finite lives on a straight-line basis over their expected useful lives, currently up to ten years. We test our intangible assets for impairment in the period in which a triggering event or change in circumstance indicates that the carrying amount of the intangible asset may not be recoverable. If the carrying amount of the intangible asset exceeds the fair value, an impairment loss will be recognized in the amount of the excess. We determine the fair value of the intangible assets using a discounted cash flow approach. Accumulated Other Comprehensive Loss Accumulated other comprehensive loss consists of foreign currency translation adjustments and benefit plan adjustments, as discussed in more detail in Note 16 – Employee Retirement Plans . These components are included in the consolidated statements of stockholders’ equity and consolidated statements of comprehensive income. Taxes are not provided on the foreign currency translation gains and losses as deferred taxes are not provided on the unremitted earnings of the foreign subsidiaries to which they relate. For the year ended December 30, 2016, changes to accumulated other comprehensive loss are as follows: ($ in thousands) 2016 Benefit plans: Balance at beginning of year $ (225,669) Benefit plan adjustments 72,402 Noncontrolling interest in Halcrow Group Limited 12,890 Other comprehensive income recognized during the year 7,145 Balance at end of year $ (133,232) Foreign currency translation: Balance at beginning of year $ (49,035) Other comprehensive loss recognized during the year (27,141) Balance at end of year $ (76,176) Other comprehensive income related to our benefit plans includes pretax adjustments of $95.5 million ($72.4 million, net of tax) for the year ended December 30, 2016. Other comprehensive income is recognized within the selling, general and administrative expense on our consolidated statements of operations. Derivative instruments We primarily enter into derivative financial instruments to mitigate exposures to changing foreign currency exchange rates on our earnings and cash flows. We are primarily subject to this risk on long-term projects whereby the currency being paid by our client differs from the currency in which we incurred our costs, as well as intercompany trade balances among entities with differing currencies. We do not enter into derivative transactions for speculative or trading purposes. All derivatives are carried at fair value on the consolidated balance sheets in other receivables or other accrued liabilities as applicable. The periodic change in the fair value of the derivative instruments related to our business group operations is recognized in earnings within direct costs. The periodic change in the fair value of the derivative instruments related to our general corporate foreign currency exposure is recognized within selling, general and administrative expense. Concentrations of Credit Risk Financial instruments which potentially subject our company to concentrations of credit risk consist principally of cash and cash equivalents, short term investments and trade receivables. Our cash is primarily held with major banks and financial institutions throughout the world and typically is insured up to a set amount. Accordingly, we believe the risk of any potential loss on deposits held in these institutions is minimal. Concentrations of credit risk relative to trade receivables are limited due to our diverse client base, which includes the U.S. federal government, various states and municipalities, foreign government agencies, and a variety of U.S. and foreign corporations operating in a broad range of industries and geographic areas. Contracts with the U.S. federal government and its prime contractors usually contain standard provisions for permitting the government to modify, curtail or terminate the contract for convenience of the government or such prime contractors if program requirements or budgetary constraints change. Upon such a termination, we are generally entitled to recover costs incurred, settlement expenses and profit on work completed prior to termination. Recent Accounting Standards In January 2017, the FASB issued Accounting Standard Update ("ASU") 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test of Goodwill Impairment. This ASU was issued with the objective of simplifying the subsequent measurement of goodwill for public business entities and not-for-profit entities by eliminating the second step of the goodwill impairment test. As a result, an entity would perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. This ASU will be effective for fiscal years beginning after December 15, 2019, and early adoption is permitted for interim and annual goodwill impairment tests performed on testing dates after January 1, 2017. We do not believe this ASU will have a material impact on our financial statements, and this change would not have impacted our 2016 annual impairment test conclusions. We plan to early adopt this ASU, and it will be effective for our annual goodwill impairment test to be conducted as of the first day of the fourth quarter of 2017. In January 2017, the FASB issued Accounting Standard Update ("ASU") 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business). This ASU clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This ASU will be effective for fiscal years beginning after December 15, 2017, and should be applied prospectively. Once effective, we will apply this guidance to determine if certain transactions are acquisitions (or disposals) of assets or businesses, but we do not believe this ASU will materially change how we currently evaluate similar transactions. In October 2016, the FASB issued ASU 2016-17, Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control . This standard amends the guidance issued with ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis in order to make it less likely that a single decision maker would individually meet the characteristics to be the primary beneficiary of a Variable Interest Entity ("VIE"). When a decision maker or service provider considers indirect interests held through related parties under common control, they perform two steps. The second step was amended with this ASU to say that the decision maker should consider interests held by these related parties on a proportionate basis when determining the primary beneficiary of the VIE rather than in their entirety as was called for in the previous guidance. This ASU will be effective for fiscal years beginning after December 15, 2016, and early adoption is not permitted. We are currently evaluating the impact of the adoption of this ASU on our financial position and results of operations. In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory . This ASU was issued with the objective to improve the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. The new standard will require companies to recognize the income tax consequences of an intra-entity transfer of non-inventory asset when the transfer occurs. This ASU will be effective for fiscal years beginning after December 15, 2017, and early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our financial position and results of operations. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This ASU provides guidance for eight specific changes with respect to how certain cash receipts and cash payments are classified within the statement of cash flows in order to reduce existing diversity in practice. This ASU will be effective for fiscal years beginning after December 15, 2017, with early adoption permitted, and it should be applied using a retroactive transition method to each period presented. We are currently evaluating the impacts the adoption of this standard will have on our consolidated statements of cash flows, focusing on the impact our cash flows related to distributions received from equity method investees and contingent consideration payments made subsequent to business combinations. We anticipate that approximately $15.9 million of the acquisition related payments within our investing cash flows for the year ended December 30, 2016 will be reclassified to financing cash flows as a result of adopting this ASU. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payments Accounting . The Company elected to early adopt ASU 2016-09 with an effective date of December 26, 2015. As a result, for the year ended December 30, 2016, the Company recognized the excess tax benefit of $3.9 million within income tax benefit on the consolidated statements of operations, adopted prospectively, and previously unrecognized excess tax benefits of $11.1 million resulted in a cumulative-effect adjustment to retained earnings. The adoption did not impact the existing classification of awards. Excess tax costs from stock-based compensation of $7.0 million and excess tax benefits from stock-based compensation of $7.6 million for the years ended December 25, 2015 and December 31, 2014, respectively, were restated into cash flows from operating activities from cash flows from financing activity. Additionally, adopted retrospectively, the Company reclassified $4.8 million and $6.5 million of employee withholding taxes paid from operating activities into financing activities for the years ended December 30, 2016 and December 25, 2015, respectively. Following the adoption of the standard, the Company elected to continue estimating the number of awards expected to be forfeited and adjust its estimate on an ongoing basis. In February 2016, the FASB issued ASU 2016-02, Leases . This ASU is a comprehensive new leases standard that was issued to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We continue to assess the impact of adopting ASU 2016-02, but expect to record a significant amount of right-of-use assets and corresponding liabilities. Based upon our operating leases as of December 30, 2016, we have a total of $540.6 million undiscounted future minimum lease payments, without consideration of sublease income. In January 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities . The amendments issued with this ASU require equity securities (including other ownership interests, such as partnerships, unincorporated joint ventures, and limited liability companies) to be measured at fair value with changes in the fair value recognized through net income. An entity’s equity investments that are accounted for under the equity method of accounting or result in consolidation of an investee are not included within the scope of this update. This ASU will be effective for annual reporting periods beginning after December 15, 2017 and interim periods within those annual periods, with early adoption permitted. We believe this standard’s impact on CH2M will be limited to equity securities currently accounted for under the cost method of accounting, which as of December 30, 2016 are valued at $3.5 million within investments in unconsolidated affiliates on the consolidated balance sheet. We do not expect the adoption of this standard to have a material impact on our consolidated statements of operations. In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes . The ASU simplifies the presentation of deferred income taxes by requiring that deferred tax liabilities and assets are classified as noncurrent in a classified statement of financial position. This simplification does not affect the current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount. This ASU is effective for annual periods beginning after December 15, 2016 and interim periods within those annual periods. We have elected to early adopt this ASU as of December 26, 2015 in order to benefit from the simplification of the deferred income tax balance sheet presentation. We have applied the change in accounting principle retrospectively resulting in a total long-term deferred tax asset of $255.4 million as of December 25, 2015, which had previously been reported as a current deferred tax asset of $8.7 million and a long-term deferred tax asset of $246.7 million. In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern . The ASU requires that management evaluate for each annual and interim reporting period whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date the financial statements are issued. If there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern, additional disclosures are req

Changes in Project-Related Esti

Changes in Project-Related Estimates	12 Months Ended
	Dec. 30, 2016
Changes in Project-Related Estimates
Changes in Project-Related Estimates	(2) Changes in Project-Related Estimates We have a fixed-price transportation contract to design and construct roadway improvements on an expressway in the southwestern United States. The project is approximately 75% complete as of December 30, 2016. In 2014, we experienced unforeseen and unexpected cost growth resulting in charges to operatio ns totaling $38.7 million for the year ended December 31, 2014, which included both the reversal of previously recognized profits as well as the recording of the estimated total loss on the project at completion. In 2015, additional increases to the cost estimates were identified primarily caused by design changes for a water main relocation, the discovery of extremely hard and abrasive rock during construction, differing site conditions, unidentified and mismarked utilities, client requested changes, labor supply challenges in the construction market, lower than expected labor productivity, and severe adverse weather delays. These increased cost growth resulted in the recording of additional project losses of $93.6 million in the year ended December 25, 2015. During the first half of 2016, we estimated further cost growth in the amount of $60.0 million as a result of a review of the covered scope of contracts, survey engineering and design challenges, rework of previously installed work and client-caused delays, including limited daytime access to portions of the site, the sum of which resulted in increased material quantities and work and schedule extensions. We also had severe weather including record rainfall, and production shortfalls resulting from differing site conditions and engineering rework. Additionally, during the second half of 2016, we estimated additional cost growth of $61.3 million due to continued survey engineering and design challenges, additional rework, greater than expected subcontractor costs, subcontracting work previously planned to be self-performed, delivery schedule extensions (which increased the overall estimated costs for labor and expenses), greater than expected construction material expenditures, and additional weather delays. CH2M is seeking resolution of outstanding change orders and claims through a combination of submissions to the Disputes Board under the terms of the contract and direct negotiations with the client. Change orders and claims totaling approximately $84.0 million have been submitted to the client. We have received favorable, non-binding recommendations from the Disputes Board on some of the claims. We have not been able to reach a mutual resolution with the client on these claims or the other change orders submitted. CH2M will continue to aggressively pursue its entitlements based on claims and change orders, including litigation if it cannot reach resolution with the client. Accordingly, we cannot currently estimate the timing or amounts of recoveries or costs that may be achieved or incurred through these resolution processes, and as such, we have not included any recoveries from these change orders and claims in our current estimated costs to complete. While management believes that it has recorded an appropriate provision to complete the project, we may incur additional costs and losses if our cost estimation processes identify new costs not previously included in our total estimated loss. These possible cost increases include extensions of the schedule to complete the job, lower than expected productivity levels, and performance issues with our subcontractors. These potential changes in estimates could be materially adverse to the Company’s results of operations, cash flow or liquidity. All reserves for project related losses for projects related to our continuing operations are included in other accrued liabilities and totaled $71.2 million and $62.7 million as of December 30, 2016 and December 25, 2015, respectively. Refer to Note 18 – Discontinued Operations for additional details regarding projects and related project reserves reported within discontinued operations.

Preferred Stock Issuance

Preferred Stock Issuance	12 Months Ended
	Dec. 30, 2016
Preferred Stock Issuance
Preferred Stock Issuance	(3) Preferred Stock Issuance As of December 30, 2016, the Company had 50,000,000 shares of preferred stock, $0.01 par value, authorized. On June 22, 2015, the Company designated 10,000,000 shares as Series A Preferred Stock with an original issue price of $62.22 under the Certificate of Designation. On June 24, 2015, the Company sold and issued an aggregate of 3,214,400 shares of Series A Preferred Stock for an aggregate purchase price of $200.0 million in a private placement to a subsidiary owned by investment funds affiliated with Apollo Global Management, LLC (together with its subsidiaries, “Apollo”). Total proceeds from the preferred stock offering were $191.7 million, net of issuance costs of $8.3 million. The sale occurred in connection with the initial closing pursuant to the Subscription Agreement entered into by the Company and Apollo on May 27, 2015 (“Subscription Agreement”). On April 11, 2016, Apollo purchased an additional 1,607,200 shares of Series A Preferred Stock for an aggregate purchase price of approximately $100.0 million in a second closing subject to the conditions within the Subscription Agreement. Total proceeds from the preferred stock offering were $99.8 million, net of issuance costs of $0.2 million. Under our agreement with Apollo, the maximum consolidated leverage ratio is 3.00x for 2016 and beyond, consistent with our Third Amendment to our Amended and Restated Credit Agreement (“Amended Credit Agreement”) . As of December 30, 2016, we were in compliance with this covenant. Management continually assesses its potential future compliance with the consolidated leverage ratio covenant based on estimates of future earnings and cash flows. If there is an expected possibility on non-compliance, we will discuss possibilities with Apollo to modify the covenant consistent with discussions with the Company’s lenders or utilize other means of capitalizing the Company to anticipate or remedy any non-compliance. The expected cash outflows required to fund the project losses discussed in Note 2 – Changes in Project-Related Estimates and the related impact on earnings will put a financial strain on the Company that may require an amendment or other remedies to be pursued by management if certain earnings estimates or cash flow improvement initiatives are not achieved or if required to facilitate restructuring plans. Additionally, the Certificate of Designation for the Series A Preferred Stock prohibits the repurchase by the Company of shares of our common stock in excess of negotiated pre-approved amounts in 2015 and 2016, and in excess of amounts determined by a negotiated formula in 2017 and beyond. In 2017, t he Certificate of Designation for the Series A Preferred Stock prohibits the repurchase by the Company of shares of our common stock in excess of negotiated pre-approved amounts determined by a formula based upon our “Free Cash Flow” or our cash flow from operations, minus capital expenditures, for fiscal year 2016. Our Free Cash Flow was negative for the year ended December 30, 2016, and as a result, other than specified exemptions, the Company is prohibited from repurchasing shares of common stock in the internal market, except as legally required, unless it is able to obtain the consent of the holders of at least a majority of the Series A Preferred Stock. On January 17, 2017, the Company received from the Series A Preferred Stock holder, an acknowledgment and consent permitting the Company to spend up to $25.0 million, in the aggregate, to repurchase shares of common stock in the first trade of 2017. No assurance can be given that in the future the Company will be able to obtain an acknowledgment and consent from the Series A Preferred Stockholder permitting the Company to repurchase common stock in the internal market. Dividends. Dividends on the Series A Preferred Stock are cumulative and accrue quarterly in arrears at the annual rate of 5.0% on the sum of the original issue price of $62.22 per share plus all accumulated and unpaid accruing dividends, regardless of whether or not declared by the Board. After June 24, 2020 (the “Fifth Anniversary”), the rate at which dividends accrue may increase from 5.0% to 10.0% or 15.0% if there was a failure of the stockholders to approve certain other actions to facilitate an initial public offering as well as a failure to approve a sale of the Company. Dividends accruing on shares of Series A Preferred Stock prior to the Fifth Anniversary are not paid in cash or in kind but are added to the liquidation preference of the Series A Preferred Stock. After the Fifth Anniversary, dividends shall continue to accrue on shares of Series A Preferred Stock and will be payable in cash at the election of the Board. However, if after the Fifth Anniversary if there was a failure of the stockholders to approve certain other actions to facilitate an initial public offering as well as a failure to approve a sale of the Company, dividends accrued on shares of Series A Preferred Stock will be payable in cash or in kind at the election of the holders of a majority of the outstanding shares of Series A Preferred Stock. Additionally, if the Company declares certain dividends on the common stock, the Company is required to declare and pay a dividend on the outstanding shares of Series A Preferred Stock on a pro rata basis with the common stock, determined on an as-converted basis. Liquidation Preference. In the event of any liquidation, dissolution or winding up of the Company, whether voluntary or involuntary, or any other transaction deemed a liquidation event pursuant to the Certificate of Designation for the Series A Preferred Stock (including a sale of the Company), each holder of outstanding shares of Series A Preferred Stock will be entitled to be paid out of the assets of the Company available for distribution to stockholders before any payment may be made to the holders of common stock. Each holder would receive an amount equal to the number of outstanding Series A Preferred Stock shares held multiplied by $62.22 plus either accrued and unpaid dividends on such shares or, if the liquidation event occurs before the Fifth Anniversary, an amount equal to all dividends that would have been accrued during the period from the date of issuance through the Fifth Anniversary, and any other dividends declared on such shares. However, if the amount that the holders of Series A Preferred Stock would have received if all outstanding shares of Series A Preferred Stock had been converted into common stock immediately prior to the liquidation event exceeded the amount discussed previously, the holders of Series A Preferred Stock will receive the greater amount. Conversion. Each share of Series A Preferred Stock may be converted at any time at the option of the holder into a number of shares of common stock as is determined by dividing the original issue price of $62.22 per share by the conversion price which is initially $62.22. In the event that after the Fifth Anniversary the Board of Directors recommends to the Company’s stockholders a sale of the company, but the Company’s stockholders do not approve the recommended sale, then the conversion price would be reduced to $52.65. Additionally, if there was a failure of the stockholders to approve certain other actions to facilitate an initial public offering of the Company’s common stock as well as a failure to approve a sale of the Company recommended by the Board of Directors, then the conversion price would be $47.86. The conversion price is also subject to adjustments on a broad-based, weighted-average basis upon the issuance of shares of common stock or certain equivalent securities at a price per share less than conversion price of $62.22 or as then adjusted to date. Mandatory conversion of the Series A Preferred Stock to common stock will occur immediately prior to the closing of any firm-commitment, underwritten public offering of the Company in which the aggregate proceeds to the Company exceed $200.0 million, before deduction of underwriters’ discounts and commissions, provided that the common stock is then listed on the New York Stock Exchange, its NYSE MKT or the Nasdaq Stock Market (or any successor exchange) and provided that the Company sells on a primary basis in such offering at least certain required amounts of shares. All outstanding Series A Preferred Stock, accrued and unpaid dividends accrued on such shares, or, in the event that the public offering occurs before the Fifth Anniversary, dividends that would have accrued during the period from the date of issuance through the Fifth Anniversary, as well as dividends declared and unpaid would be converted at the effective conversion price automatically. Or, all outstanding shares of Series A Preferred Stock, plus accrued and unpaid dividends, and dividends declared and unpaid will automatically be converted into shares of common stock upon written notice delivered to the Company by the holders of at least a majority of the then outstanding shares of Series A Preferred Stock. Voting Rights . Each holder of outstanding shares of Series A Preferred Stock is entitled to vote with the holders of outstanding shares of common stock, voting together as a single class, with respect to any and all matters presented to the stockholders of the Company. Each outstanding share of Series A Preferred Stock is entitled to a number of votes equal to the number of shares of common stock into which it is convertible . In addition, the Company may not take certain actions without first having obtained the affirmative vote or waiver of the holders of a majority of the outstanding shares of Series A Preferred Stock. These actions include, among other items, conducting certain liquidation events, entering into new lines of business, entering into agreements for certain acquisitions, joint ventures or investments involving amounts greater than $100.0 million and entering into agreements for certain firm, fixed-price or lump-sum design-build or EPC contracts. In addition, among other things the Company is limited in certain additional amounts it may borrow, additional shares of certain securities that it may issue and the amounts of capital stock it can repurchase in excess of negotiated pre-approved amounts, in each case, without further approval from the holders of the Series A Preferred Stock. Redemption. The Company may redeem all the shares of Series A Preferred Stock (and not fewer than all shares of Series A Preferred Stock) in one installment commencing at any time on or after June 24, 2018. The aggregate redemption price for the shares of Series A Preferred Stock will be equal to the greater of (i) certain guaranteed minimum prices of up to an aggregate of $600.0 million, and (ii) the fair value of the shares, as determined by a third-party appraisal, plus accrued and unpaid dividends, and any other dividends declared and unpaid on such shares. The Series A Preferred Stock is not redeemable upon the election of the holders of Series A Preferred Stock.

Variable Interest Entities and

Variable Interest Entities and Equity Method Investments	12 Months Ended
	Dec. 30, 2016
Variable Interest Entities and Equity Method Investments
Variable Interest Entities and Equity Method Investments	(4) Variable Interest Entities and Equity Method Investments We routinely enter into teaming arrangements, in the form of joint ventures, to perform projects for our clients. Such arrangements are customary in the engineering and construction industry and generally are project specific. The arrangements facilitate the completion of projects that are jointly contracted with our partners. These arrangements are formed to leverage the skills of the respective partners and include consulting, construction, design, design-build, program management and operations and maintenance contracts. The assets of a joint venture are restricted for use only for the particular joint venture and are not available for general operations of the Company. Our risk of loss on these arrangements is usually shared with our partners. The liability of each partner is usually joint and several, which means that each partner may become liable for the entire risk of loss on the project. Furthermore, on some of our projects, CH2M has granted guarantees which may encumber both our contracting subsidiary company and CH2M for the entire risk of loss on the project. Our financial statements include the accounts of our joint ventures when the joint ventures are variable interest entities (“VIE”) and we are the primary beneficiary or those joint ventures that are not VIEs yet we have a controlling interest. We perform a qualitative assessment to determine whether our company is the primary beneficiary once an entity is identified as a VIE. A qualitative assessment begins with an understanding of the nature of the risks associated with the entity as well as the nature of the entity’s activities including terms of the contracts entered into by the entity, ownership interests issued by the entity and how they were marketed, and the parties involved in the design of the entity. All of the variable interests held by parties involved with the VIE are identified and a determination is made of which activities are most significant to the economic performance of the entity and which variable interest holder has the power to direct those activities. Most of the VIEs with which our Company is involved have relatively few variable interests and are primarily related to our equity investments, subordinated financial support, and subcontracting arrangements. We consolidate those VIEs in which we have both the power to direct the activities of the VIE that most significantly impact the VIEs economic performance and the obligation to absorb losses or the right to receive the benefits from the VIE that could potentially be significant to the VIE. As of December 30, 2016 and December 25, 2015, total assets of VIEs that were consolidated were $220.3 million and $224.6 million, respectively, including assets of VIEs within discontinued operations of $15.4 million and $71.4 million, respectively, which was primarily related to an Australian fixed-price Power EPC joint venture. As of December 30, 2016 and December 25, 2015, total liabilities of VIEs were $385.9 million and $289.3 million, respectively, including liabilities of VIEs within discontinued operations of $200.3 million and $164.9 million, respectively, which was primarily related to an Australian fixed-price Power EPC joint venture. Refer to Note 18 - Discontinued Operations for additional details. The consolidated assets and liabilities VIEs from continuing operations consist almost entirely of working capital accounts associated with the performance of a National Governments consolidated joint venture consulting project in Canada. Gross revenue of VIEs that were consolidated was $990.9 million, $533.0 million, and $365.9 million for the years ended December 30, 2016, December 25, 2015 and December 31, 2014, respectively, which included gross revenue of consolidated VIEs presented within net (loss) income from discontinued operations of $45.5 million, $209.6 million, and $115.6 million, respectively. Refer to Note 18 - Discontinued Operations for additional details. In determining whether we have a controlling interest in a joint venture that is not a VIE and the requirement to consolidate the accounts of the entity, we consider factors such as ownership interest, board representation, management representation, authority to make decisions, and contractual and substantive participating rights of the partnership/members. We held investments in unconsolidated VIEs and equity method investments of $66.3 million and $84.3 million as of December 30, 2016 and December 25, 2015, respectively. Our proportionate share of net income or loss as well as gains or losses resulting from changes in fair value of equity method investments due to acquisitions and disposals is included as equity in earnings of joint ventures and affiliated companies in the consolidated statements of operations. In general, the equity investment in our unconsolidated affiliates is equal to our current equity investment plus our portion of the entities’ undistributed earnings. We provide certain services, including engineering, construction management and computer and telecommunications support, to these unconsolidated entities. These services are billed to the joint ventures in accordance with the provisions of the agreements. Summarized financial information for our unconsolidated VIEs and equity method investments as of and for the years ended is as follows: December 30, December 25, ($ in thousands) 2016 2015 Financial Position: Current assets $ 457,273 $ 569,224 Noncurrent assets 21,964 22,333 Total assets $ 479,237 $ 591,557 Current liabilities $ 303,502 $ 383,887 Noncurrent liabilities 1,353 1,566 Partners’/Owners’ equity 174,382 206,104 Total liabilities and equity $ 479,237 $ 591,557 CH2M’s share of equity $ 66,329 $ 84,296 December 30, December 25, December 31, ($ in thousands) 2016 2015 2014 Results of Operations: Revenue $ 1,683,389 $ 2,382,854 $ 2,514,461 Direct costs (1,544,856) (2,177,271) (2,297,607) Gross margin 138,533 205,583 216,854 Selling, general and administrative expenses (44,306) (55,250) (39,981) Operating income 94,227 150,333 176,873 Other loss, net (5,028) (4,620) (3,663) Net income $ 89,199 $ 145,713 $ 173,210 CH2M’s share of net income $ 51,957 $ 46,765 $ 54,918 We have the following significant investments in unconsolidated VIEs and equity method investments companies as of December 30, 2016: % Ownership Domestic: AGVIQ - CH2M HILL Joint Venture III/IIIA % CH2M/WG Idaho, LLC % Coastal Estuary Services LLC % MW/CH2M HILL, a Joint Venture (SNWA) % National Security Technologies, LLC % OMI Beca Ltd. % Savannah River Remediation LLC % URS/CH2M OAK RIDGE LLC (UCOR) % Washington Closure LLC (River Corridor) % Foreign: A-One+ % Broadlands Environmental Services % CHT JV % C2V+ % Cavendish Dounreay Partnership LTD % CH2M HILL - MACE Joint Venture % CH2M HILL-KUNWON PMC % CHCJV % Consorcio Integrador Rio de Janeiro % Consórcio Sondotécnica-Cobrape-CH2M % CPG Consultants-CH2M NIP JV % Halcrow Hyder % HWC Treatment Program Alliance Joint Venture % SMNM-VECO JV % Sydney Water Corporation-Odour Program Mgmt Alliance % Transcend Partners, LTD. %

Property, Plant and Equipment

Property, Plant and Equipment	12 Months Ended
	Dec. 30, 2016
Property, Plant and Equipment
Property, Plant and Equipment	(5) Property, Plant and Equipment Property, plant and equipment consists of the following as of: December 30, December 25, ($ in thousands) 2016 2015 Land $ 5,021 $ 5,021 Buildings and land improvements 107,140 65,794 Furniture and fixtures 26,009 25,237 Computers and office equipment 157,542 153,979 Field equipment 130,681 138,721 Leasehold improvements 75,492 65,734 501,885 454,486 Less: accumulated depreciation (255,289) (255,021) Net property, plant and equipment $ 246,596 $ 199,465 Depreciation expense from continuing operations, which is reflected within selling, general and administrative expense, totaled $42.8 million, $45.1 million, and $43.1 million for the years ended December 30, 2016, December 25, 2015, and December 31, 2014, respectively. During the year ended December 30, 2016, we constructed employee housing units for oilfield workers in Alaska to support our oil and gas operations resulting in the addition of approximately $42.9 million to buildings and land improvements.

Receivables

Receivables	12 Months Ended
	Dec. 30, 2016
Receivables, net
Receivables, net	(6) Receivables Receivables are stated at net realizable values and consist of receivables billed to clients as well as receivables for which revenue has been earned but has not yet been billed. The U.S. federal government and agencies regulated by the U.S. federal government accounted for approximately 10% of our net receivables at December 30, 2016 and December 25, 2015, respectively. No other customer exceeded 10% of total receivables at December 30, 2016 or December 25, 2015. The change in the allowance for uncollectible accounts consists of the following for the years ended: December 30, December 25, ($ in thousands) 2016 2015 Balance at beginning of year $ 7,432 $ 8,360 Provision charged to expense 5,864 2,013 Accounts written off (432) (1,573) Other (877) (1,368) Balance at end of year $ 11,987 $ 7,432

Acquisitions

Acquisitions	12 Months Ended
	Dec. 30, 2016
Acquisitions
Acquisitions	(7) Acquisitions On April 4, 2014, we acquired certain agreed upon assets and liabilities of TERA Environmental Consultants (“TERA”) for consideration of $119.6 million. TERA was an employee-owned environmental consulting firm headquartered in Canada specializing in environmental assessment, planning, siting, permitting, licensing, and related services for the pipeline, electrical transmission, and oil and gas industries. TERA’s operations are reported in the consolidated financial statements within the Environment and Nuclear business group and generated approximately $16.8 million of revenue and $3.7 million of operating loss for the year ended December 30, 2016, $69.2 million of revenue and $9.2 million of operating income for the year ended December 25, 2015, and approximately $84.6 million of revenue and $10.6 million of operating income for the year ended December 31, 2014. On September 6, 2016, we acquired a controlling interest in one of our joint ventures for consideration of $6.3 million, $2.1 million net of cash acquired, resulting in a gain of $15.0 million on the fair value remeasurement of the original equity method investment recorded in equity in earnings of joint ventures and affiliated companies and $31.3 million of goodwill.

Goodwill and Intangible Assets

Goodwill and Intangible Assets	12 Months Ended
	Dec. 30, 2016
Goodwill and Intangible Assets
Goodwill and Intangible Assets	(8) Goodwill and Intangible Assets Our annual goodwill impairment test is conducted as of the first day of the fourth quarter of each year. There were no triggering events during the year ended December 30, 2016 that would require us to initiate a goodwill impairment test at a date other than the annual impairment testing date. We identified nine reporting units relevant to our annual impairment review performed as of October 1, 2016. In selecting these reporting units, we considered (i) whether an operating segment or a component of an operating segment is a business, (ii) whether discrete financial information is available, (iii) whether the financial information is regularly reviewed by management of the operating segment, and (iv) how the operations are managed or how an acquired entity is integrated in the business operations. Based upon this evaluation, we determined that we had the following reporting units as of October 1, 2016: · Environmental · Government Facilities and Infrastructure · Industrial and Advanced Technology · Nuclear · Oil, Gas and Chemicals · Power EPC · Transportation · Urban Environments and Sports · Water After completing step one of the annual impairment test on October 1, 2016, we determined that the carrying value of each reporting unit did not exceed its respective fair value; therefore, the second step of the impairment test was unnecessary and no impairment charge was recognized. Additionally, as discussed in Note 17 – Segment Information , during the first quarter of fiscal year 2017, we implemented a new organizational structure to more fully align global operations with the Company’s client-centric strategy, resulting in three sectors: National Governments, Private, and State & Local Governments. Each of these sectors has been identified in 2017 as a reportable operating segment, which resulted in a change in our operating segments and reporting units. We allocated goodwill to our new reporting units using a relative fair value approach in the first quarter 2017. We did not identify an impairment of goodwill related to the change in our operating segments and reporting units. We will conduct our annual goodwill impairment test as of the first day of the fourth quarter of 2017, or, upon the occurrence of certain triggering events at an earlier date. Additionally, we completed an assessment of any potential goodwill impairment for all reporting units immediately prior to the change in operating segments and reporting units and determined that no impairment existed. As a result, no impairment charge was recorded for the year ended December 30, 2016. No impairment of identifiable intangibles was incurred in the year ended December 30, 2016. For the year ended December 31, 2014, we recorded a goodwill impairment charge of $64.2 million, of which $36.4 million related to our Power EPC business within discontinued operations and $27.8 million related to our Private sector. Additionally, for the year ended December 31, 2014 we identified an impairment in our tradename intangibles of $9.1 million related to our Power EPC business within discontinued operations. The following table presents the changes in goodwill by segment during the years ended December 30, 2016 and December 25, 2015: ($ in thousands) National Governments Private State & Local Governments Consolidated Total Balance as of December 31, 2014 $ 15,041 $ 152,635 $ 366,299 $ 533,975 Foreign currency translation (631) (7,478) (14,881) (22,990) Balance as of December 25, 2015 $ 14,410 $ 145,157 $ 351,418 $ 510,985 Acquisitions 938 4,377 25,951 31,266 Foreign currency translation (2,595) (2,621) (59,283) (64,499) Balance as of December 30, 2016 $ 12,753 $ 146,913 $ 318,086 $ 477,752 The following table presents the changes in intangible assets by segments for the years ended December 30, 2016 and December 25, 2015: ($ in thousands) National Governments Private State & Local Governments Consolidated Total Balance as of December 31, 2014 $ 1,920 $ 38,554 $ 50,905 $ 91,379 Amortization (752) (5,609) (18,714) (25,075) Foreign currency translation (61) (5,436) (1,796) (7,293) Balance as of December 25, 2015 $ 1,107 $ 27,509 $ 30,395 $ 59,011 Amortization (531) (4,037) (13,584) (18,152) Foreign currency translation (143) 516 (3,208) (2,835) Balance as of December 30, 2016 $ 433 $ 23,988 $ 13,603 $ 38,024 Intangible assets with finite lives consist of the following: Accumulated Net finite ‑ lived ($ in thousands) Cost Amortization intangible assets December 30, 2016 Customer relationships 172,880 (134,856) 38,024 Total finite-lived intangible assets $ 172,880 $ (134,856) $ 38,024 December 25, 2015 Customer relationships 187,580 (128,655) 58,925 Tradename 4,499 (4,413) 86 Total finite-lived intangible assets $ 192,079 $ (133,068) $ 59,011 All intangible assets are being amortized over their expected lives of between two and ten years. Amortization expense is reflected in selling, general and administrative expense and totaled $18.2 million, $25.1 million and $46.2 million for the years ended December 30, 2016, December 25, 2015 and December 31, 2014, respectively. All intangible assets are expected to be fully amortized in 2024. At December 30, 2016, the future estimated amortization expense related to these intangible assets is: Amortization ($ in thousands) Expense 2017 $ 15,543 2018 4,198 2019 3,465 2020 3,465 2021 3,465 Thereafter 7,888 $ 38,024

Fair Value of Financial Instrum

Fair Value of Financial Instruments	12 Months Ended
	Dec. 30, 2016
Fair Value of Financial Instruments
Fair Value of Financial Instruments	(9) Fair Value of Financial Instruments Cash and cash equivalents, client accounts receivable, unbilled revenue, accounts payable and accrued subcontractor costs and billings in excess of revenue are carried at cost, which approximates fair value due to their short maturities. Fair value of long‑term debt, including the current portion, is estimated based on Level 2 inputs, except the amount outstanding on the revolving credit facility for which the carrying value approximates fair value. Fair value is determined by discounting future cash flows using interest rates available for issues with similar terms and average maturities. The estimated fair values of our financial instruments where carrying values do not approximate fair value are as follows for the years ended December 30, 2016 and December 25, 2015: 2016 2015 ($ in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Equipment financing $ 8,152 $ 7,662 $ 8,594 $ 8,056 Note payable by consolidated joint venture $ 2,483 $ 2,284 $ — $ — We primarily enter into derivative financial instruments to mitigate exposures to changing foreign currency exchange rates. These currency derivative instruments are carried on the balance sheet at fair value and are typically based upon Level 2 inputs including third party quotes. At December 30, 2016 and December 25, 2015, we had forward foreign exchange contracts on world currencies with varying durations, none of which extend beyond one year. We had $1.2 million of derivative liabilities for the year ended December 30, 2016 and an insignificant amount of derivative assets as of December 25, 2015. The unrealized and realized gains and losses due to changes in derivative fair values included in selling, general and administrative expense are as follows: For The Years Ended December 30, December 25, December 31, (in thousands) 2016 2015 2014 Unrealized loss (gain) from changes in derivative fair values $ $ $ (142) Realized loss (gain) from changes in derivative fair values $ $ $ (2,740)

Revolving Credit Facility and L

Revolving Credit Facility and Long Term Debt	12 Months Ended
	Dec. 30, 2016
Revolving Credit Facility and Long-Term Debt
Revolving Credit Facility and Long-Term Debt	(10) Revolving Credit Facility and Long‑Term Debt On September 30, 2016, we entered into a Third Amendment to our Amended and Restated Credit Agreement (“Amended Credit Agreement”), to provide us with additional financial and operational flexibility, particularly by modifying the definition of consolidated adjusted EBITDA to allow for the exclusion of expected cash restructuring charges and cash payments on the project losses attributable to ongoing fixed-price contacts for purposes of determining the consolidated leverage ratio, which remained at 3.00x for 2016 and beyond. In addition, the Amended Credit Agreement lowered our maximum available revolving credit facility to $925.0 million from $1.1 billion. The credit facility matures on March 28, 2019 and includes a subfacility for the issuance of standby letters of credit in a face amount up to $500.0 million, a subfacility up to $300.0 million for multicurrency borrowings, and a subfacility of up to $50.0 million for swingline loans. Under the terms of the Amended Credit Agreement, we may be able to invite existing and new lenders to increase the amount available to be borrowed by up to $200.0 million. Other technical and operating changes to the Amended Credit Agreement specifically achieved the following: · Increased the margins used to determine the interest rates of revolving loans under the Amended Credit Agreement and the commitment fees payable by CH2M; · Limited the amount CH2M may spend to repurchase its common stock in connection with its employee stock ownership program up to $75.0 million during the three quarter period ending March 31, 2017 and, thereafter, up to $100.0 million during a rolling four quarter period less the amount of any legally required repurchases of common stock held in benefit plans; · Limited CH2M’s ability to pay cash dividends on preferred stock until no more than 10% of our consolidated adjusted EBITDA consists of the cash and non-cash charges related to restructuring charges and project costs and losses in any rolling four quarter period and subject to minimum pro forma leverage ratio; · Disallows the use of proceeds from asset sales to repurchase common or preferred stock; and, · Granted security interests to the lenders in substantially all of the assets of CH2M and CH2M’s subsidiaries, subject to certain carve-outs. The Amended Credit Agreement contains customary representations, warranties and conditions to borrowing including customary affirmative and negative covenants, which include covenants that limit or restrict our ability to incur indebtedness and other obligations, grant liens to secure their obligations, make investments, merge or consolidate, and dispose of assets outside the ordinary course of business, in each case subject to customary exceptions for credit facilities of this size and type. On November 23, 2016, December 28, 2016 and January 10, 2017, we received from the lenders under the Amended Credit Agreement consents permitting our delayed compliance with respect to the certifications to the lenders relating to our unaudited consolidated financial statements as of and for the quarters ended June 26, 2015, September 25, 2015 and December 25, 2015 and confirming that a determination that a material weakness exists in our internal controls over financial accounting would not constitute a default under the terms of the Amended Credit Agreement. The consents ensured that no event of default existed under the Amended Credit Agreement as a result of the restatement, and we could request the issuance of new loan advances and letters of credit under the Amended Credit Agreement in accordance with its terms. As of December 30, 2016, we were in compliance with the covenants required by the Amended Credit Agreement. Management continually assesses its potential future compliance with the Amended Credit Agreement covenants based upon estimates of future earnings and cash flows. If there is an expected possibility of non-compliance, we will discuss possibilities with the Company’s lenders or utilize other means of capitalizing the Company to anticipate or remedy any non-compliance. The expected cash outflows required to fund the project losses discussed in Note 2 – Changes in Project-Related Estimates and the related impact on earnings will put a financial strain on the Company that may require an amendment or other remedies to be pursued by management if certain earnings estimates or cash flow improvement initiatives are not achieved or if required to facilitate restructuring plans. There were $487.0 million and $292.8 million in borrowings outstanding on the credit facility for the years ended December 30, 2016 and December 25, 2015, respectively. The average rate of interest charged on that balance was 3.73% as of December 30, 2016. The company-wide issued and outstanding letters of credit and bank guarantee facilities were $134.2 million and $145.5 million for the years ended December 30, 2016 and December 25, 2015, respectively. The remaining unused borrowing capacity under the credit facility was approximately $107.4 million as of December 30, 2016. Our nonrecourse and other long‑term debt consist of the following for the years ended: December 30, December 25, ($ in thousands) 2016 2015 Revolving credit facility, average rate of interest of 3.73% $ 487,009 $ 292,783 Equipment financing, due in monthly installments to September 2021, secured by equipment. These notes bear interest ranging from 0.22% to 3.29% 8,152 8,594 Note payable by consolidated joint venture, due July 2019. This note bears interest at 6-month LIBOR plus 2.5% 2,483 — Other notes payable 230 285 Total debt $ 497,874 $ 301,662 Less: current portion of debt 2,242 2,069 Total long-term portion of debt $ 495,632 $ 299,593 At December 30, 2016, future principal payments on long‑term debt for each year ending are as follows: ($ in thousands) Principal Payments 2017 $ 2,242 2018 2,232 2019 491,243 2020 1,598 2021 559 Thereafter — Total future principal payments $ 497,874

Operating Lease Obligations

Operating Lease Obligations	12 Months Ended
	Dec. 30, 2016
Operating Lease Obligations
Operating Lease Obligations	(11) Operating Lease Obligations We have entered into certain noncancellable leases, which are being accounted for as operating leases. At December 30, 2016, future minimum lease payments, without consideration of sublease income, for each year ending are as follows: ($ in thousands) Lease Payments 2017 $ 82,242 2018 73,089 2019 61,931 2020 50,095 2021 42,437 Thereafter 230,802 Total future minimum lease payments $ 540,596 Rental expense charged to operations, net of sublease income, was $95.5 million, $118.1 million, and $121.1 million for the years ended December 30, 2016, December 25, 2015 and December 31, 2014, respectively. Rental expense included amortization of deferred gains, primarily related to the sale-leaseback of our corporate offices, of $1.4 million, $3.9 million and $4.3 million for the years ended December 30, 2016, December 25, 2015 and December 31, 2014, respectively. Certain of our operating leases contain provisions for a specific rent‑free period and escalation clauses. We accrue rental expense during the rent‑free period based on total expected rental payments to be made over the life of the related lease.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 30, 2016
Income Taxes
Income Taxes	(12) Income Taxes Income related to continuing operations before provision for income taxes for the years ended December 30, 2016, December 25, 2015 and December 31, 2014 consists of the following: ($ in thousands) 2016 2015 2014 U.S. (loss) income $ (43,917) $ 79,058 $ (161,951) Foreign income 73,629 30,724 196,469 Income before taxes $ 29,712 $ 109,782 $ 34,518 The provision for income taxes related to continuing operations for the years ended December 30, 2016, December 25, 2015 and December 31, 2014 consists of the following: ($ in thousands) 2016 2015 2014 Current income tax (benefit) expense: Federal $ 19,668 $ 5,138 $ 17,660 Foreign 16,975 15,356 14,318 State and local 3,985 8,106 5,797 Total current income tax expense 40,628 28,600 37,775 Deferred income tax (benefit) expense: Federal (42,810) 8,212 24,699 Foreign (76,665) (7,138) (11,256) State (8,301) (912) (4,260) Total deferred income tax benefit (127,776) 162 9,183 Total income tax (benefit) expense $ (87,148) $ 28,762 $ 46,958 The reconciliations of income tax related to continuing operations computed at the U.S. federal statutory tax rate to our effective income tax rate for the years ended December 30, 2016, December 25, 2015 and December 31, 2014 are as follows: ($ in thousands) 2016 2015 2014 Pretax income $ 29,712 $ 109,782 $ 34,518 Federal statutory rate Expected tax (benefit) expense 10,399 38,424 12,081 Reconciling items: State income taxes, net of federal benefit (599) 5,030 (3,901) Compensation (5,431) — — Non-deductible goodwill impairment — — 8,881 Non-taxable reversal of purchase accounting accrual — — (5,459) Tax effect of noncontrolling interests (1,544) (3,205) (1,557) Permanent expenses 14,611 27,138 16,221 Foreign tax rate differential (13,978) (10,636) 10,765 Tax credits 880 (8,281) (19,278) Change in valuation allowance (89,689) 3,146 35,008 Change in uncertain tax positions 4,698 (23,434) 5,460 Other (6,495) 580 (11,263) (Benefit) provision for income taxes $ (87,148) $ 28,762 $ 46,958 The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities at December 30, 2016 and December 25, 2015 are as follows: ($ in thousands) 2016 2015 Deferred tax assets: Net operating loss carryforwards $ 102,917 $ 121,599 Deferred gain, insurance and other 93,809 62,684 Credit carryovers 76,916 71,458 Accrued employee benefits 174,717 239,677 Total deferred tax assets 448,359 495,418 Valuation allowance (46,044) (210,391) Net deferred tax assets 402,315 285,027 Deferred tax liabilities: Investments in affiliates (10,025) (6,882) Depreciation and amortization (29,039) (22,760) Net deferred tax liabilities (39,064) (29,642) Net deferred tax assets $ 363,251 $ 255,385 After adjusting for the impact of loss attributable to noncontrolling interests, the effective tax rate related to continuing operations on the profit attributable to CH2M for the year ended December 30, 2016 was a benefit of 280.8% compared to an expense of 26.2% for the same period in the prior year. The effective tax rate in 2016 is lower compared to the same period in the prior years primarily due to the favorable impacts associated with the remeasurement related to an acquisition of a controlling interest, the release of the valuation allowances related to the Halcrow Group Limited pension, as discussed below, and the release of the valuation allowances related to foreign net operating losses due to the implementation of a new transfer pricing policy. Recent discussions regarding tax reform may result in changes to long-standing tax principles which could adversely affect our effective tax rate or result in higher cash tax liabilities. These discussions include a reduced corporate tax rate, repatriation of foreign earnings, cash, and cash equivalents, and cross border adjustability. Our effective tax rate continues to be negatively impacted by the effects of state income taxes, non-deductible foreign net operating losses, and the disallowed portions of meals and entertainment expenses. CH2M is required to record all deferred tax assets or liabilities for temporary differences, net operating loss carryforwards, and tax credit carryforwards. A deferred tax asset valuation allowance is established when it is more likely than not that all or some portion of the deferred tax assets will not be realized in future periods. As of December 30, 2016 and December 25, 2015, we reported a valuation allowance of $46.0 million and $210.4 million, respectively, related primarily to the reserve of certain foreign net loss carryforwards and the foreign tax credit carryforward. The decrease in valuation allowance is primarily related to the restructure of the Halcrow Pension Scheme, as discussed below, and the implementation of the new transfer pricing policy. As of December 30, 2016, the Company had U.S. federal net operating loss carryforwards of approximately $243.0 million, state net operating loss carryforwards of $228.0 million, and foreign net operating losses of $102.0 million to reduce future taxable income. These net operating losses can be carried forward for varying terms between three years and an unlimited carryforward. There is $69.3 million of foreign tax credit available for carryforward through the years 2018-2026. Halcrow Group Limited (“HGL”), a subsidiary of CH2M, has substantial deferred tax assets, primarily related to the Halcrow Pension Scheme (“HPS”), a defined benefit plan sponsored by HGL. These deferred tax assets represented future deductions available to HGL. When HGL was acquired in 2011, it was determined a full valuation allowance was required on these assets as there was uncertainty regarding the ability to realize these assets in the future. On October 4, 2016, HGL effected a transaction to restructure the Halcrow Pension Scheme. As a result of the transaction, our overall pension liability and related future funding obligations were reduced. For additional information regarding the Halcrow Pension Scheme and changes to the defined benefit plan effective October 4, 2016, refer to Note 16 – Employee Retirement Plans . Consequently, we believe that the deferred tax assets of HGL will now more likely than not be realized, and therefore, valuation allowance has been removed. This generated a benefit of approximately $65.0 million in the year ended December 30, 2016. During the year ended December 30, 2016, the Company elected to early adopt ASU 2016-09 with an effective date of December 26, 2015. Accordingly, the Company recognized $3.9 million of tax benefit. This in addition to the previously unrecognized excess tax benefits of $11.1 million, which resulted in a cumulative-effect adjustment to retained earnings. Undistributed earnings of our foreign subsidiaries totaled approximately $432.3 million at December 30, 2016. These earnings are considered to be permanently reinvested. Accordingly, no provision for U.S. federal and state income taxes or foreign withholding taxes has been made. Determining the tax liability that would arise if these earnings were repatriated is not practical. At December 30, 2016, CH2M has recognized a deferred tax liability of $3.1 million within investments in unconsolidated unconsolidated affiliates related to foreign subsidiaries where no permanent reinvestment assertion exists. Cash held in international accounts at December 30, 2016 and December 25, 2015 was $108.7 million and $152.0 million, respectively. As of December 30, 2016 and December 25, 2015, we had $8.0 million and $38.5 million, respectively, recorded as a liability for uncertain tax positions and accrued interest. We recognize interest and penalties related to uncertain tax positions in income tax expense. As of December 30, 2016 and December 25, 2015, we had approximately $2.6 million and $3.0 million, respectively, of accrued interest and penalties related to uncertain tax positions. A reconciliation of the beginning and ending amount of uncertain tax positions as of December 30, 2016 and December 25, 2015 is as follows (in thousands): Balance at December 31, 2014 $ 48,561 Additions for current year tax positions 30,363 Additions for prior year tax positions 2,797 Reductions for prior year tax positions (1,131) Reductions as a result of settlement with tax authority (19,862) Reductions as a result of lapse of applicable statue of expirations (1,486) Balance at December 25, 2015 $ 59,242 Additions for current year tax positions 23,888 Additions for prior year tax positions 8,248 Reductions for prior year tax positions (12,111) Reductions as a result of settlement with tax authority (2,136) Reductions as a result of lapse of applicable statue of expirations (283) Balance at December 30, 2016 $ 76,848 If recognized, $38.1 million of the uncertain tax positions would affect the effective tax rate. We do not anticipate any significant changes to the uncertain tax positions in the next twelve months. We file income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. In the normal course of business, we are subject to examination by taxing authorities throughout the world, including such major jurisdictions as the U.S., Canada, and the United Kingdom. With few exceptions, we are no longer subject to U.S. federal, state and local, or non‑U.S. income tax examinations by tax authorities in major tax jurisdictions for years before 2008.

Earnings Per Share

Earnings Per Share	12 Months Ended
	Dec. 30, 2016
Earnings Per Share
Earnings Per Share	(13) Earnings Per Share Basic earnings per share (“EPS”) is calculated using the weighted-average number of common shares outstanding during the period and income available to common stockholders, which is calculated by deducting the dividends accumulated for the period on cumulative preferred stock (whether or not earned) and income allocated to preferred stockholders as calculated under the two-class method. In the event the Company has a net loss, the net loss is not allocated to preferred stockholders as the holders do not have a contractual obligation to share in the Company’s losses. The Company considers all of the Series A Preferred Stock to be participating securities as the holders of the preferred stock are entitled contractually to receive a cumulative dividend. Diluted EPS under the two-class method is computed by giving effect to all potential shares of common stock including common stock issuable upon conversion of the convertible preferred stock, the related convertible dividends for the aggregate five year contractual obligation, and stock options. The denominator is calculated by using the weighted-average number of common shares and common stock equivalents outstanding during the period, assuming conversion at the beginning of the period or at the time of issuance if later. Additionally, when calculating diluted EPS, the Company analyzes the potential dilutive effect of the outstanding preferred stock under the if-converted method, in which it is assumed that the outstanding preferred stock convert to common stock at the beginning of the period. In the event that the if-converted method is more dilutive than the two-class method, the if-converted diluted EPS will be reflected in our financial statements. Common stock equivalents are only included in the diluted EPS calculation when their effect is dilutive. The table below presents the reconciliations of basic and diluted EPS for the years ended December 30, 2016, December 25, 2015, and December 31, 2014. The reconciliation of basic and diluted EPS for the year ended December 31, 2014 has been restated to conform to the two-class method and presentation as shown below: December 30, December 25, December 31, ($ in thousands, except per share amounts) 2016 2015 2014 Numerator - basic and diluted: Net income (loss) from continuing operations $ 121,471 $ 84,850 $ (5,834) Net (loss) income from discontinued operations (245,725) 7,267 (312,768) Net (loss) income (124,254) 92,117 (318,602) Less: income attributable to noncontrolling interests from continuing operations (4,611) (3,830) (6,606) Less: loss (income) attributable to noncontrolling interests from discontinued operations 143,903 (7,884) 143,671 Net income (loss) attributable to CH2M 15,038 80,403 (181,537) Less: accrued dividends attributable to preferred stockholders 14,006 5,088 — Less: income allocated to preferred stockholders - basic 152 4,279 — Income (loss) available to common stockholders - basic and diluted $ 880 $ 71,036 $ (181,537) Denominators: Weighted-average common shares outstanding - basic 25,648 27,119 28,257 Dilutive effect of common stock equivalents 84 62 — Diluted adjusted weighted-average common shares outstanding, assuming conversion of common stock equivalents 25,732 27,181 28,257 Basic net income (loss) from continuing operations per common share $ 0.26 $ 2.64 $ (0.44) Basic net loss from discontinued operations per common share (0.23) (0.02) (5.98) Basic net income (loss) per common share $ 0.03 $ 2.62 $ (6.42) Diluted net income (loss) from continuing operations per common share $ 0.26 $ 2.63 $ (0.44) Diluted net loss from discontinued operations per common share (0.23) (0.02) (5.98) Diluted net income (loss) per common share $ 0.03 $ 2.61 $ (6.42) For the years ended December 30, 2016 and December 25, 2015, options to purchase 1.9 million and 0.1 million shares of common stock, respectively, and 5.1 million and 3.3 million shares of preferred stock and accumulated preferred stock dividends, respectively, were excluded from the dilutive EPS calculation because including them would have been antidilutive.

Restructuring and Related Charg

Restructuring and Related Charges	12 Months Ended
	Dec. 30, 2016
Restructuring and Related Charges
Restructuring and Related Charges	(14) Restructuring and Related Charges 2016 Restructuring Plan. During the third quarter of 2016, the Company began a process to review the structure and resources within its business segments and formulate a restructuring plan to more fully align global operations with the Company’s client-centric strategy, including a simplified organization structure and streamlined delivery model to achieve higher levels of profitable growth (“2016 Restructuring Plan”). The anticipated restructuring activities include such items as workforce reductions and facilities consolidations. During the year ended December 30, 2016, we incurred $42.2 million of costs for these restructuring activities related to the 2016 Restructuring Plan, which have been included in selling, general and administration expense on the consolidated statements of operations. Overall, we expect to incur up to approximately $50.0 million to $70.0 million in total restructuring charges under the 2016 Restructuring Plan, primarily related to employee severance and termination benefits and facilities consolidation costs. We expect the 2016 Restructuring Plan to be completed in the first half of 2017 and to result in aggregate annual cost savings of approximately $100.0 million. 2014 Restructuring Plan. In September 2014, the Company commenced certain restructuring activities in order to achieve important business objectives, including reducing overhead costs, improving efficiency, and reducing risk (“2014 Restructuring Plan”). These restructuring activities, which continued into 2015, included such items as a voluntary retirement program, workforce reductions, facilities consolidations and closures, and evaluation of certain lines of business. For the years ended December 25, 2015 and December 31, 2014, we incurred $60.6 million and $70.4 million, respectively, of costs for these restructuring activities which have been included in selling, general and administration expense on the consolidated statements of operations.. The restructuring activities under the 2014 Restructuring Plan were substantially complete as of December 25, 2015. Overall, as of December 30, 2016, we have incurred aggregated costs of $173.2 million for restructuring activities related to the 2014 Restructuring Plan and the 2016 Restructuring Plan. The changes in the provision for the restructuring activities for the year ended December 30, 2016 are as follows: 2014 Restructuring Plan 2016 Restructuring Plan ($ in thousands) Employee Severance and Termination Benefits Facilities Cost Other Employee Severance and Termination Benefits Facilities Cost Other Consolidated Total As of December 31, 2014 $ 1,060 $ 15,000 $ 420 $ — $ — $ — $ 16,480 Provision 27,796 18,862 13,982 — — — 60,640 Cash payments (20,853) (8,443) (13,432) — — — (42,728) Other non-cash — (2,036) — — — — (2,036) As of December 25, 2015 $ 8,003 $ 23,383 $ 970 $ — $ — $ — $ 32,356 Provision — — — 25,795 14,271 2,135 42,201 Cash payments (6,988) (7,898) (970) (19,754) (519) (2,105) (38,234) Other non-cash — (1,490) — — 1,338 — (152) As of December 30, 2016 $ 1,015 $ 13,995 $ — $ 6,041 $ 15,090 $ 30 $ 36,171 The remaining provisions for employee severance and termination benefits will be paid primarily over the next twelve months, and accruals for facilities costs will be paid over the remaining term of the leases which we have exited and therefore will extend through 2032.

Employee Benefit Plans

Employee Benefit Plans	12 Months Ended
	Dec. 30, 2016
Employee Benefit Plans
Employee Benefit Plans	(15) Employee Benefit Plans Deferred Compensation Plans Our CH2M Supplemental Executive Retirement and Retention Plan (“SERRP”) has the primary purpose of providing deferred compensation for a select group of management or highly compensated employees within the meaning of Title I of the Employee Retirement Income Security Act (“ERISA”). Under this plan, each participant’s account consists of various contributions made to the account by the Company on behalf of the participant. The plan can be used to provide additional retirement benefits for certain of our senior executives at the Company’s discretion. For the year ended December 30, 2016, compensation expense was reduced by $1.2 million related to the SERRP as a result of a decline in the return on the participants’ investment. For the years ended December 25, 2015 and December 31, 2014, respectively, compensation expense was $0.5 million and zero. In addition to the SERRP, we have a nonqualified deferred compensation plan that provides benefits payable to officers and certain highly compensated employees at specified future dates, or upon retirement, disability or death (“Deferred Compensation Plan”). The Deferred Compensation Plan allows eligible participants to defer up to a certain amount of base compensation and incentive compensation received, in cash or common stock. It also allows a more select group of eligible participants, whose 401(k) Plan contributions are limited by the ERISA, to defer additional base and incentive compensation to which we may make a matching contribution. The plan is also used to provide additional retirement benefits for certain of our senior executives at levels to be determined from time‑to‑time by the Compensation Committee of the Board of Directors. The Deferred Compensation Plan was amended and restated effective November 13, 2014 to, in general, to adjust the claims procedure and tax withholding processes. The Deferred Compensation Plan and SERRP are unfunded; therefore, benefits are paid from the general assets of the Company. The participant’s cash deferrals earn a return based on the participant’s selection of investments in several hypothetical investment options. All deferrals of common stock must remain invested in common stock and are distributed in common stock. As of December 30, 2016 and December 25, 2015, amounts due under the Deferred Compensation Plan were $82.9 million and $78.4 million, respectively. Compensation expense was reduced by $0.7 million and $4.0 million related to the Deferred Compensation Plan for the years ended December 30, 2016 and December 25, 2015, respectively, as a result of a decline in the return on the participants’ investment options. For the year ended December 31, 2014, compensation expense was $0.3 million. Stock Option Plans In 2009, the Board of Directors and stockholders approved the CH2M HILL Companies, Ltd. 2009 Stock Option Plan (“2009 Stock Option Plan”) which reserved 3,000,000 shares of our common stock for issuance upon exercise of stock options granted. Effective May 7, 2012, the 2009 Stock Option Plan was amended and restated to increase the number of reserved shares to 5,500,000. All options outstanding under the previously cancelled plans (“1999 and 2004 Stock Option Plans”), that expired or for any other reason cease to be exercisable, were rolled into the 2009 Stock Option Plan and are available for grant in addition to the 5,500,000 options reserved. Stock options are granted at an exercise price equal to the fair market value of our common stock at the date of grant. Stock options granted generally become exercisable 25%, 25% and 50% after one, two and three years, respectively, and have a term of five years from the date of grant. The following table summarizes the activity relating to the 2009 Stock Option Plan during 2016: Number Weighted Average Stock Options: of Shares Exercise Price Outstanding at December 25, 2015 2,205,246 $ Granted 888,913 $ Exercised (307,746) $ Forfeited (193,964) $ Expired (195,375) $ Outstanding at December 30, 2016 2,397,074 $ Exercisable at December 30, 2016 1,001,894 $ Available for future grants 1,810,235 The following table summarizes stock options outstanding and stock options vested and exercisable as of December 30, 2016 and December 25, 2015: 2016 2015 Stock options outstanding: Aggregate intrinsic value (thousands) $ 939 $ 26,462 Weighted average contractual term (years) Stock options vested and exercisable: Aggregate intrinsic value (thousands) $ 262 $ 13,486 Weighted average contractual term (years) We received $2.3 million, $1.8 million, and $5.0 million from options exercised during the years ended December 30, 2016, December 25, 2015 and December 31, 2014, respectively. Our stock option plan also allows participants to satisfy the exercise price and participant tax withholding obligation by tendering shares of company stock that have been owned by the participants for at least six months. The intrinsic value associated with exercises was $3.4 million, $2.1 million, and $9.9 million during the years ended December 30, 2016, December 25, 2015 and December 31, 2014, respectively. We measure the fair value of each stock option grant at the date of grant using a Black‑Scholes option pricing model. The weighted average grant date fair value of options granted during the years ended December 30, 2016 and December 25, 2015 was $11.18 and $8.40, respectively. The following assumptions were used in determining the fair value of options granted during 2016 and 2015: 2016 2015 Risk-free interest rate 0.97 % 1.36 % Expected dividend yield — % — % Expected option life 4.2 Years 4.2 Years Expected stock price volatility 19.9 % 17.3 % We estimate the expected term of options granted based on historical experience of employee exercise behavior. We estimate the volatility of our common stock by using the weighted‑average of historical volatility over the same period as the option term. We use the Treasury Yield Curve rates for the risk‑free interest rate in the option valuation model with maturities similar to the expected term of the options. We do not anticipate paying any cash dividends on our common stock in the foreseeable future and therefore use an expected dividend yield of zero in the option valuation model. We are required to estimate forfeitures at the time of grant and revise those estimates in subsequent periods if actual forfeitures differ from those estimates. We use historical data to estimate pre‑vesting option forfeitures and record stock‑ based compensation expense only for those awards that are expected to vest. All stock‑based payment awards are amortized on a straight‑line basis over the requisite service periods of the awards. The total compensation expense recognized for stock options granted for the years ended December 30, 2016, December 25, 2015 and December 31, 2014 was $5.0 million, $3.7 million, and $3.5 million, respectively. The remaining unrecognized compensation expense related to nonvested awards as of December 30, 2016 is $8.7 million. We expect to recognize this compensation expense over the weighted average remaining recognition period of 1.7 years, subject to forfeitures that may occur during that period. Payroll Deduction Stock Purchase Plan Our Payroll Deduction Stock Purchase Plan (“PDSPP”) provides for the purchase of common stock at 90% of the market value as of the date of purchase through payroll deductions by participating employees. Eligible employees may purchase common stock totaling up to 15% of an employee’s compensation through payroll deductions. An employee cannot purchase more than $25,000 of common stock under the PDSPP in any calendar year. The PDSPP is intended to qualify under Section 423 of the Internal Revenue Code (“IRC”). The PDSPP is not intended to qualify under Section 401(a) of the IRC and is not subject to ERISA. The PDSPP is non‑compensatory since the plan is available to all eligible stockholders and incorporates no option features such as a look‑back period. Accordingly, no compensation expense is recognized in the financial statements for the PDSPP. During the years ended December 30, 2016, and December 25, 2015 and December 31, 2014, a total of 188,862 shares, 297,390 shares, and 415,557 shares, respectively, were issued under the PDSPP, for total proceeds of $10.0 million, $14.7 million, and $22.4 million, respectively. Phantom Stock Plan Our Phantom Stock Plan provides eligible individuals with added incentives to continue in the long‑term service of our company. Eligible individuals are generally individuals who are not residents of the U.S. Phantom stock grants are 100% vested on the grant date and may be redeemed after six months from the grant date. The value of phantom stock is equal to the market value of our common stock. All amounts granted under the Phantom Stock Plan are payable in cash only. Compensation expense under this plan is based on the value of the units on the date of grant. During the years ended December 30, 2016 and December 25, 2015, respectively, 387 units and 1,112 units were granted under the Phantom Stock Plan. No units were granted under the Phantom Stock Plan during the years ended December 31, 2014. The average fair value of the units granted under the Phantom Stock Plan during 2016 was $62.89. Compensation expense was reduced by $0.3 million related to the Phantom Stock Plan for the year ended December 30, 2016 as a result of a decline in the market value of our common stock in 2016. Compensation expense was $0.4 million for the year ended December 25, 2015 and zero for each year ended December 31, 2014. The following table summarizes the activity relating to the Phantom Stock Plan during 2016: Number of Units Balance at December 25, 2015 17,508 Granted 387 Exercised (46) Forfeited (297) Balance at December 30, 2016 17,552 Stock Appreciation Rights Plan In February 1999, we established the Stock Appreciation Rights (“SARs”) Plan. Eligible individuals are generally individuals who are not residents of the U.S. SARs are granted at an exercise price equal to the market value of our common stock and generally become exercisable 25%, 25% and 50% after one, two and three years, respectively, and have a term of five years from the date of the grant. All amounts granted under the SARs Plan are payable in cash only. Compensation expense under this plan is based on the vesting provisions and the market value of our common stock. Compensation expense was reduced by $0.2 million related to the SARs Plan during the year ended December 30, 2016 as a result of a decline in the market value of our common stock in 2016. Compensation expense for the years ended December 25, 2015 and December 31, 2014 was $0.3 million and zero, respectively. The following table summarizes the activity relating to the SARs Plan during 2016: Number Weighted Average of Rights Exercise Price Balance at December 25, 2015 34,916 $ Granted 16,404 $ Exercised (5,320) $ Forfeited (15,872) $ Balance at December 30, 2016 30,128 $ Long Term Incentive Plan The Long Term Incentive Plan (“LTIP”) rewards certain executives and senior leaders for the creation of value in the organization through the achievement of specific long‑term (three year) goals of earnings growth and strategic initiatives. The Compensation Committee of the Board annually reviews and endorses participation in the LTIP and new plans are established each year. At the end of each plan’s three-year performance period, the Board approves the payout percentage based on actual performance. Awards are typically paid in both Company common stock and a cash amount approximately equal to an employees related tax liability. During the years ended December 30, 2016, December 25, 2015 and December 31, 2014, a total of 51,646 shares, zero shares, and 66,528 shares, respectively, were issued under the LTIP at a fair value of $62.89, $0.00, and $69.43 per share, respectively. Compensation expense for common stock under the LTIP plan was reduced by $3.2 million as a result of underperformance to the stated three-year program goals for the year ended December 30, 2016. For the year ended December 25, 2015, compensation expense for common stock awards under the LTIP was $6.9 million. For the year ended December 31, 2014, compensation expense for common stock under the LTIP plan was reduced by $6.4 million as a result of underperformance to the stated three-year program goals. Restricted Stock Plan Our Restricted Stock Plan provides eligible individuals with added incentives to continue in the long‑term service of the Company. The awards are made for no consideration, vest over various periods, and may include performance requirements, but are considered outstanding at the time of grant. During the years ended December 30, 2016, and December 25, 2015 and December 31, 2014, a total of 50,554 shares, 49,902 shares, and 268,291 shares, respectively, were granted under the Restricted Stock Plan. We recognize compensation costs, net of forfeitures, over the vesting term based on the fair value of the restricted stock at the date of grant. The amount of compensation expense recognized under the Restricted Stock Plan was $1.4 million for the year ended December 30, 2016 and zero for each year ended December 25, 2015 and December 31, 2014. As of December 30, 2016, there was $2.6 million of unrecognized compensation expense related to non‑vested restricted stock grants. The expense is expected to be recognized over a weighted average period of 1.5 years. The following table summarizes the activity relating to the Restricted Stock Plan during 2016: Weighted Average Grant Date Non ‑ vested Shares Fair Value Balance at December 25, 2015 293,835 $ Granted 50,554 $ Vested (220,684) $ Cancelled (21,514) $ Balance at December 30, 2016 102,191 $ The weighted‑average fair values of the shares granted under the Restricted Stock Plan during the years ended December 30, 2016, December 25, 2015 and December 31, 2014 were $62.83, $51.54, and $64.92, respectively.

Employee Retirement Plans

Employee Retirement Plans	12 Months Ended
	Dec. 30, 2016
Employee Retirement Plans
Employee Retirement Plans	(16) Employee Retirement Plans Retirement and Tax‑Deferred Savings Plan The Retirement and Tax‑Deferred Savings Plan (“401(k) Plan”) is a retirement plan that includes a cash deferral arrangement that is intended to qualify under Sections 401(a) and 401(k) of the Internal Revenue Code and provides benefits to eligible employees upon retirement. The 401(k) Plan allows for matching contributions up to 58.33% of the first 6% of elective deferrals made each quarter up to a maximum of 3.5% of the employee’s quarterly base compensation, although specific subsidiaries may have different limits on employer matching. The matching contributions can be made in both cash and/or stock. Expenses related to matching contributions made in common stock for the 401(k) Plan were $28.6 million, $21.4 million, and $48.5 million for the years ended December 30, 2016, December 25, 2015, and December 31, 2014, respectively. Defined Benefit Plans We sponsor several defined benefit pension plans primarily in the United States and the United Kingdom. In the U.S., we have three noncontributory defined benefit pension plans. Benefits in two of the plans are frozen while one plan remains active, the CH2M HILL OMI Retirement Plan (“OMI Plan”). Benefits are generally based on years of service and compensation during the span of employment. In the U.K., we assumed several defined benefit plans as part of our acquisition of Halcrow on November 10, 2011, of which the largest is the Halcrow Pension Scheme. These defined benefit plans have been closed to new entrants for many years. The information related to these plans is presented within the Non‑U.S. Pension Plans columns of the tables below, which also include several small end-of-service benefit plans in the Middle East. Changes in Defined Benefit Plans During the year ended December 30, 2016, the Company adopted an amendment for one of our United States defined benefit plans, the OMI Plan, to freeze future pay and benefit service accruals beginning in 2017 for non-union participants, resulting a gain on curtailment of $4.6 million in our net periodic pension expense and a $3.0 million reduction in our projected benefit obligation. There was also an additional gain of $1.2 million due to settlements within several small end-of-service benefit plans in the Middle East during the year ended December 30, 2016, which resulted in a $6.1 million reduction to our projected benefit obligation. On October 4, 2016, Halcrow Group Limited (“HGL”), a subsidiary of CH2M, effected a transaction to restructure the benefits provided to members of the Halcrow Pension Scheme (“HPS”), a defined benefit plan sponsored by HGL, by providing each member with the option to transfer his or her benefits in the HPS to a new pension scheme, which is also sponsored by HGL (“HPS2”). Alternatively, members had the option to remain in the HPS which will enter the Pension Protection Fund (“PPF”) under a regulated apportionment arrangement. The new scheme, HPS2, provides benefits that are better than the compensation that would otherwise be paid by the PPF if a member chose to join the PPF rather than HPS2. The PPF was created by the United Kingdom Pensions Act 2004 to provide compensation to members of eligible defined benefit pension schemes when an employer of the scheme can no longer support the pension scheme. A member that transferred to HPS2 will receive substantially similar benefits to those in the HPS, except that annual increases and revaluation of benefits are reduced to statutory levels. A pension scheme member of the HPS that elected to transfer to the new scheme also received a one-time uplift to benefits of either 1.0% or 2.5%. The Pension Regulator, which is the United Kingdom’s executive body that regulates work-based pension schemes, and the PPF provided necessary regulatory approvals for the transaction to restructure the HPS benefits. As a result of the transaction described above, HGL ceased to have any further obligations to the HPS on October 4, 2016. All members who consented to transfer to HPS2 were transferred on October 5, 2016. Members who agreed to transfer to the new scheme account for 96.6% of the HPS’ liabilities and a broadly equivalent proportion of the HPS’ assets have transferred to the new scheme, as well as 20% of HGL’s equity issued as part of the transaction. As a result of the restructured benefits for those members transferring to HPS2, the projected benefit obligation was reduced by $362.3 million. Those members who remained in the HPS began the process of transferring to the PPF during the fourth quarter of 2016 along with the assets that remain in the HPS, as well as 5% of HGL’s equity issued as part of the transaction, resulting in a settlement of $28.4 million and an actuarial gain of $16.2 million within the projected benefit obligation. We did not incur a gain or loss on settlement as a result of the transaction as the settlement cost related to the members who remained in HPS was less than the service and interest cost components of net periodic pension expense for 2016. Additionally, in connection with the transaction, CH2M issued a £50.0 million, approximately $65.0 million, parent company guarantee to support HPS2 and funded £80.0 million, approximately $104.0 million, to be allocated between HPS2 and the PPF based on the proportion of the HPS’ members that transferred to HPS2. Measurement Date As our fiscal year ends on the last Friday of December of each year, our fiscal year and interim periods do not always coincide with a month-end. In accordance with the Accounting Standards Update (“ASU”) 2015-04, Compensation – Retirement Benefits (Topic 715): Practical Expedient for the Measurement Date of an Employer’s Defined Benefit Obligation and Plan Assets, we use the month-end that is closest to our fiscal year-end or interim period-end for measuring the defined benefit plan assets and obligations as well as other postretirement benefit plan assets and obligations. For each of the defined benefit pension plans or the other postretirement benefit plans, no significant event occurred and no contribution was made between our fiscal year end of December 30, 2016 and the measurement date at December 31, 2016. Benefit Expense The weighted average actuarial assumptions used to compute the net periodic pension expense are based upon information available as of the beginning of the year, as presented in the following table: U.S. Pension Non-U.S. Plans Pension Plans 2016 2015 2014 2016 2015 2014 Discount rate Expected long ‑ term rate of return on plan assets Rate of compensation increase The components of the net periodic pension expense for the years ended are detailed below: U.S. Pension Plans Non-U.S. Pension Plans December 30, December 25, December 31, December 30, December 25, December 31, ($ in thousands) 2016 2015 2014 2016 2015 2014 Service cost $ 2,698 $ 3,450 $ 3,132 $ 5,298 $ 3,522 $ 3,296 Interest cost 11,679 11,241 10,941 36,971 43,714 50,278 Expected return on plan assets (11,817) (13,248) (11,683) (33,816) (31,460) (36,420) Amortization of prior service credits (577) (766) (766) (2,371) — — Recognized net actuarial loss 6,704 7,465 4,598 3,964 3,941 1,199 Gain on curtailment (4,567) — — — — — Gain on settlements — — — (1,235) — — Other Adjustments — — — — (113) — Net expense included in current income $ 4,120 $ 8,142 $ 6,222 $ 8,811 $ 19,604 $ 18,353 Benefit Obligations The measurement date used for the U.S. and non‑U.S. defined benefit pension plans is December 31. The significant actuarial weighted average assumptions used to compute the projected benefit obligations for the defined benefit pension plans at year end are as follows: U.S. Pension Plans Non-U.S. Pension Plans 2016 2015 2016 2015 Discount rate Rate of compensation increase The discount rate assumption for the U.S. and non-U.S. defined benefit pension plans was determined using actuarial bond models. The models assume we purchase high quality, Aa‑rated or better, corporate bonds such that the expected cash flow from the selected bond portfolio generally matches the timing of our projected benefit payments. The models develop the average yield on this portfolio of bonds as of the measurement date. This average yield is used as the discount rate. The following table summarizes the change in the projected benefit obligation and plan assets for the defined benefit pension plans for the years ended: U.S. Pension Plans Non-U.S. Pension Plans December 30, December 25, December 30, December 25, ($ in thousands) 2016 2015 2016 2015 Benefit obligation at beginning of year $ 248,932 $ 268,457 $ $ 1,236,543 Service cost 2,698 3,450 5,298 3,522 Interest cost 11,679 11,241 36,971 43,714 Actuarial loss (gain), net 16,146 (19,572) 324,962 (27,194) Participant contributions — — 279 317 Benefits paid (13,934) (14,759) (36,542) (39,397) Plan amendments — 115 (362,280) (113) Curtailment (2,961) — — — Settlements — — (34,537) — Addition of significant end-of-service benefit plans — — — 8,704 Currency translation — — (199,369) (51,493) Benefit obligation at end of year $ 262,560 $ 248,932 $ 909,385 $ Plan assets at beginning of year $ 187,299 $ 196,061 $ 751,878 $ 776,737 Actual return on plan assets 8,921 (5,009) 124,059 19,390 Company contributions 12,295 11,006 141,698 28,070 Participant contributions — — 279 317 Benefits paid (13,934) (14,759) (36,542) (39,397) Settlements — — (32,383) — Currency translation — — (162,491) (33,239) Fair value of plan assets at end of year $ 194,581 $ 187,299 $ 786,498 $ 751,878 The combined U.S. and non-U.S. projected benefit obligation decrease of $251.6 million was primarily as a result of the transaction by HGL which restructured benefits for those members transferring to HPS2 as well as settled the obligation related to the members who remained in the HPS, as previously discussed, and changes in the foreign currency translation. These reductions in the projected benefit obligation were partially offset by changes in actuarial assumptions primarily caused by decreased discount rates for both the U.S and non-U.S. pension plans. Assuming no changes in current assumptions, the Company expects to fund approximately $24.6 million to $28.7 million in company contributions for calendar year 2017. The expected benefit payments for the U.S. and non‑U.S. defined benefit pension plans are as follows: U.S. Pension Non-U.S. ($ in thousands) Plans Pension Plans 2017 $ 16,594 $ 37,303 2018 16,758 36,753 2019 16,837 37,702 2020 16,910 38,033 2021 17,592 38,241 Thereafter 86,226 201,493 $ 170,917 $ 389,525 Benefit Plan Assets The target allocation for the U.S. pension plans and the weighted‑average asset allocations for the defined benefit pension plans at December 30, 2016 and December 25, 2015 by asset category are set out below. For the non‑U.S. pension plans, the targeted allocation of assets is generally related to the expected benefit payments over the next five to ten years. The target is to hold sufficient assets in fixed income securities to meet these cash flows. So as the benefit plan matures, an increasing proportion of plan assets will be held in fixed income securities. Target U.S. Pension Plans Non-U.S. Pension Plans Allocation 2016 2015 2016 2015 Equity securities Debt securities Other Total The investment philosophy for the defined benefit pension plans is primarily to have the asset values and long‑term rates of return exceed those of the relative benchmarks in order to protect and pay the expected future benefit payments to participants. Asset allocation decisions are made in an attempt to construct a total portfolio that achieves the desired expected risk and return needed to meet long term liabilities of the plans. For non‑U.S. plans, the asset allocation decisions are often made by an independent board of trustees. In order to accomplish the investment philosophy and strategy, the benefit plan trustees monitor the asset classes allowed for investment, the strategic mix targets, and allowable ranges of such. Investments in domestic and international equity securities are utilized with the expectation that they will provide a higher rate of return than debt securities for periods in excess of five to ten years, albeit with greater risk. Investments in debt securities, such as government and corporate bonds of domestic and international entities, are utilized with the expectation that they are generally low in risk and can meet the shorter term cash flow needs of the plans. We use long‑term historical actual return experience with consideration of the expected investment mix of the plan assets, as well as future estimates of long‑term investment returns to develop the expected rate of return assumptions used in calculating the net periodic pension cost. Investments are stated at fair value. Fair value represents the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. For our investment fund assets, we have classified each of the funds which are publicly offered and reported on an exchange as Level 1. We have classified investment fund assets which are not publicly offered as Level 2, without consideration as to the level of the specific underlying investments and securities held by the fund as it reflects the Levels for the actual asset held by the plan (the fund). Certain investments that are measured at fair value using the net asset value per share (or its equivalent) practical expedient have not been classified in the fair value hierarchy in accordance with the adoption of ASU 2015-07, Fair Value Measurement (Topic 820): Disclosures for Investments in Certain Entities that Calculate Net Asset Value Per Share (or its Equivalent) . The fair value amounts presented in this table are intended to permit reconciliation of the fair value hierarchy to the amounts presented in the statement of net assets available for benefits. The following tables summarize the fair values of our defined benefit pension plan assets by major asset category: U.S. Pension Plans Quoted Prices in Significant Other Significant Active Markets Observable Inputs Unobservable Inputs ($ in thousands) Total (Level 1) (Level 2) (Level 3) December 30, 2016 Cash and cash equivalents $ 2,833 $ 2,833 $ — $ — Investment funds: Equity funds 87,173 31,074 56,099 — Fixed income securities 104,575 70,590 33,985 — Total $ 194,581 $ 104,497 $ 90,084 $ — December 25, 2015 Cash and cash equivalents $ 2,369 $ 2,369 $ — $ — Investment funds: Equity funds 88,176 29,829 58,347 — Fixed income securities 96,754 62,147 34,607 — Total $ 187,299 $ 94,345 $ 92,954 $ — Non-U.S. Pension Plans Quoted Prices in Significant Other Significant Active Markets Observable Inputs Unobservable Inputs ($ in thousands) Total (Level 1) (Level 2) (Level 3) December 30, 2016 Cash and cash equivalents $ 92,624 $ 80,538 $ 12,086 $ — Investment funds: Equity funds 229,261 — 229,261 — Fixed income securities 367,862 — 367,862 — International property fund 3,326 — 3,326 — Other 25,648 — 25,648 — Total investments in the fair value hierarchy $ 718,721 $ 80,538 $ 638,183 $ — Investments measured at net asset value 67,777 Total investment asset fair value measurement $ 786,498 $ 80,538 $ 638,183 $ — December 25, 2015 Cash and cash equivalents $ 34,673 $ 7,719 $ 26,954 $ — Investment funds: Equity funds 231,931 — 231,931 — Fixed income securities 386,770 — 386,770 — International property fund 3,549 — 3,549 — Other 19,637 — 19,637 — Total investments in the fair value hierarchy $ 676,560 $ 7,719 $ 668,841 $ — Investments measured at net asset value 75,318 Total investment asset fair value measurement $ 751,878 $ 7,719 $ 668,841 $ — Funded Status The following table presents the underfunded status of the defined benefit pension plans at December 30, 2016 and December 25, 2015 which is included in long‑term employee related liabilities on the consolidated balance sheets: Non-U.S. U.S. Pension Plans Pension Plans ($ in thousands) 2016 2015 2016 2015 Projected benefit obligation $ 262,560 $ 248,932 $ 909,385 $ 1,174,603 Fair value of plan assets 194,581 187,299 786,498 751,878 Overfunded status — — 2,493 2,906 Underfunded status $ (67,979) $ (61,633) $ (125,380) $ (425,631) Amounts recognized in accumulated other comprehensive income consist of: Net actuarial loss $ 88,066 $ 78,689 $ 342,227 $ 173,196 Net prior service credits (323) (5,468) (312,834) — Total $ 87,743 $ 73,221 $ 29,393 $ 173,196 Amounts to be recognized in the following year as a component of net periodic pension expense: Net actuarial loss $ 7,630 $ 6,513 $ 10,244 2,885 Net prior service credits (53) (752) (9,795) — Total $ 7,577 $ 5,761 $ 449 2,885 Additional information: Accumulated benefit obligation $ $ 245,726 $ 904,747 $ 1,166,501 Other Postretirement Benefits We sponsor a medical benefit plan for retired employees of certain subsidiaries. The plan is contributory, and retiree premiums are based on years of service at retirement. The benefits contain limitations and a cap on future cost increases. We fund postretirement medical benefits on a pay‑as‑you‑go basis. Additionally, we have a frozen non‑qualified pension plan that provides additional retirement benefits to certain senior executives that remained employed and retired from CH2M on or after age 65. The non‑qualified pension and postretirement healthcare benefit payments, including expected future services, are expected to be paid from plan assets and operating cash flows as follows: Non-Qualified Postretirement ($ in thousands) Pension Plan Benefit Plans 2017 $ 89 $ 2,471 2018 87 2,545 2019 85 2,637 2020 83 2,751 2021 80 2,864 2022-2026 359 14,325 $ 783 $ 27,593 Benefit Expense The measurement date used for non‑qualified pension and other postretirement benefit plans is December 31. The actuarial assumptions used to compute the non‑qualified pension benefit expense and postretirement benefit expense are based upon information available as of the beginning of the year, as presented in the following table: Non-Qualified Pension Plan Postretirement Benefit Plans December 30, December 25, December 31, December 30, December 25, December 31, 2016 2015 2014 2016 2015 2014 Actuarial assumptions at beginning of year: Discount rate Initial healthcare costs trend rate na na na na na na Ultimate healthcare cost trend rate na na na na na na Year ultimate trend rate is reached na na na na na na na—not applicable We have instituted caps on the potential growth of our retiree healthcare costs. The retiree healthcare cost caps have been reached and apply in all future years. As healthcare costs continue to increase, these caps are intended to remain in force at current levels. As a result, a 1% change in the healthcare cost trends has no impact on the postretirement benefit obligation or costs. The components of the non‑qualified pension benefit expense and postretirement benefit expense for the years ended December 30, 2016, December 25, 2015, and December 31, 2014 are detailed below: Non-Qualified Postretirement Pension Plan Benefit Plans ($ in thousands) 2016 2015 2014 2016 2015 2014 Service cost $ — $ — $ — $ 826 $ 967 $ 1,058 Interest cost 53 58 78 1,988 2,098 2,195 Amortization of prior service credits — — — (384) (29) (29) Recognized net actuarial loss (gain) — 1 — (12) (8) (11) Net expense included in current income $ 53 $ 59 $ 78 $ 2,418 $ 3,028 $ 3,213 The discount rate used to compute the benefit obligations for the non‑qualified pension plan and postretirement benefit plans at December 30, 2016 and December 25, 2015 were 4.3% and 4.9%, respectively. The discount rate assumptions are set annually based on an actuarial bond model. The bond model assumes we purchase high quality corporate bonds such that the expected cash flows generally match the maturity of the benefits. The following table summarizes the change in benefit obligation for the non‑qualified pension and postretirement benefit plans for the years ended December 30, 2016 and December 25, 2015: Non-Qualified Postretirement Pension Plan Benefit Plans ($ in thousands) 2016 2015 2016 2015 Benefit obligation at beginning of year $ 1,227 $ 1,499 $ 41,908 $ 50,340 Service cost — — 826 967 Interest cost 53 58 1,988 2,098 Participant contributions — — 1,070 2,246 Actuarial loss (gain) (72) (41) (2,940) (5,597) Plan amendments — — — (2,417) Benefits paid (268) (289) (3,907) (5,729) Benefit obligation at end of year $ 940 $ 1,227 $ 38,945 $ 41,908 Funded Status The following table presents the underfunded status of the non‑qualified pension and postretirement benefit plans at December 30, 2016 and December 25, 2015: Non-Qualified Postretirement Pension Plan Benefit Plans ($ in thousands) 2016 2015 2016 2015 Projected benefit obligation $ 940 $ 1,227 $ — $ — Accumulated benefit obligation — — 38,945 41,908 Underfunded status $ (940) $ (1,227) $ (38,945) $ (41,908) Amounts recognized in accumulated other comprehensive income consist of: Net actuarial loss (gain) $ 45 $ 117 $ (6,405) $ (3,476) Net prior service credit — — (2,235) (2,618) Total $ 45 $ 117 $ (8,640) $ (6,094) Amounts to be recognized in the following year as a component of net periodic cost: Net actuarial gain $ — $ — $ (285) $ (13) Net prior service credit — — (383) (384) Total $ — $ — $ (668) $ (397) Benefits expected to be paid in 2017 are included in short‑term employee related liabilities with the remaining liability balance included in long‑term employee related liabilities on the consolidated balance sheets. Multiemployer Plans We participate in various multiemployer pension plans for certain employees represented by labor unions. We are required to make contributions to these plans in amounts established under collective bargaining agreements, generally based on the number of hours worked. We made contributions to the various plans totaling approximately $4.4 million, $4.2 million, and $4.1 million for the years ended December 30, 2016, December 25, 2015, and December 31, 2014, respectively. We are unable to obtain additional financial information from the multiemployer pension plans sponsors in order to determine unfunded liability amounts and other plan data, however based upon the small number of our employees that have participated in these plans, we do not believe any of these amounts will have a material impact on our financial results. We have employees who participate in benefit plans with the U.S. Department of Energy for which information is not provided because we are not responsible for the current or future funded status of those plans.

Segment Information

Segment Information	12 Months Ended
	Dec. 30, 2016
Segment Information
Segment Information	(17) Segment Information In the first quarter of 2017, we implemented a new organizational structure to more fully align global operations with our client-centric strategy, resulting in three sectors: National Governments, Private, and State & Local Governments. Each of these sectors has been identified in 2017 as a reportable operating segment. Additionally, the termination on January 24, 2017 of the Australian fixed-price Power EPC contract in the first quarter of 2017 resulted in the substantial completion and discontinuation of our former Power EPC business, which was previously a stand-alone reportable operating segment. As a result, in 2017 the financial position and results of operations from this former segment are reflected within our consolidated financial statements as amounts attributable to discontinued operations and are excluded from the amounts attributable to continuing operations. Refer to Note 18 – Discontinued Operations for additional details regarding the results of operation and financial position of our discontinued operations. Certain financial information relating to the years ended December 30, 2016, December 25, 2015 and December 31, 2014 for each segment is provided below. Costs for corporate general and administrative expenses, restructuring costs and amortization expense related to intangible assets have been allocated to each segment based on the estimated benefits provided by corporate functions. This allocation is primarily based upon metrics that reflect the proportionate volume of project-related activity and employee labor costs within each segment. Additionally, during the third quarter of 2016, a National Governments consolidated joint venture consulting project in Canada eliminated a previously existing one-month reporting lag, which had been required to achieve a timely consolidation. As a result of this change, revenue and direct cost of services each included an additional $51.7 million for the year ended December 30, 2016. There was no impact to our operating loss for the year ended December 30, 2016. Prior year amounts have been revised to conform to the current presentation. Year Ended December 30, 2016 Gross Equity in Operating ($ in thousands) Revenue Earnings Income (Loss) National Governments $ 1,960,439 $ 19,605 $ 5,641 Private 1,309,876 3,860 51,062 State & Local Governments 1,925,352 28,492 (6,741) Total $ 5,195,667 $ 51,957 $ 49,962 Year Ended December 25, 2015 Gross Equity in Operating ($ in thousands) Revenue Earnings Income (Loss) National Governments $ 1,378,478 $ 30,419 $ 11,945 Private 1,661,163 1,379 100,863 State & Local Governments 2,110,140 14,967 15,144 Total $ 5,149,781 $ 46,765 $ 127,952 Year Ended December 31, 2014 Gross Equity in Operating ($ in thousands) Revenue Earnings Income (Loss) National Governments $ 1,369,805 $ 36,445 $ 13,745 Private 1,747,027 1,960 15,820 State & Local Governments 2,099,692 16,513 25,781 Total $ 5,216,524 $ 54,918 $ 55,346 Significant Clients We derived approximately 21%, 20% and 21% of our total revenue from contracts with the U.S. federal government and the agencies regulated by the U.S. federal government in the years ended December 30, 2016, December 25, 2015 and December 31, 2014, respectively. Additionally, in the year ended December 30, 2016, we derived approximately 12% of our total revenue from our National Governments consolidated joint venture consulting contract with Canadian Nuclear Laboratories. Operating Information by Geographic Area Although the majority of our consolidated revenue is generated from our domestic operations, we provide services in numerous countries, including Canada, which accounted for 17% of the total consolidated revenue in 2016 and was primarily related to operations within our National Governments segment. The United Kingdom accounted for 10%, 11% and 10% of the total consolidated revenue in 2016, 2015 and 2014, respectively. Total U.S. and international revenue for the years ended were as follows: December 30, December 25, December 31, ($ in thousands) 2016 2015 2014 U.S. $ 3,304,752 $ 3,589,928 $ 3,806,935 International 1,890,915 1,559,853 1,409,589 Total $ 5,195,667 $ 5,149,781 $ 5,216,524 The fixed assets to support our business operations and our clients are located both domestically and internationally. Total U.S. and international net property, plant and equipment for the years ended were as follows: December 30, December 25, December 31, ($ in thousands) 2016 2015 2014 U.S. $ 225,929 $ 179,436 $ 215,689 International 20,667 20,029 42,471 Total $ 246,596 $ 199,465 $ 258,160

Discontinued Operations

Discontinued Operations	12 Months Ended
	Dec. 30, 2016
Discontinued Operations
Discontinued Operations	(18) Discontinued Operations In connection with our 2014 Restructuring Plan, we elected to exit the fixed-price Power EPC business, which was a stand-alone operating segment. We intended to complete our remaining contracted fixed-price Power EPC contracts, the largest of which was a project in Australia through a consolidated joint venture partnership with an Australian construction contractor and a major U.S.-based gas power technology manufacturer (the “Consortium”) to engineer, procure, construct and start-up a combined cycle power plant that will supply power to a large liquefied natural gas facility in Australia. However, on January 24, 2017, the Consortium terminated its contract with its client, JKC Australia LNG Pty (the “Contractor”) on the grounds that the Contractor had by its actions repudiated the contract. As a result of the termination of the contract, we substantially completed all of our operations in the fixed-price Power EPC business, and, therefore, have presented the results of operations, financial position, cash flows and disclosures related to the fixed-price Power EPC business as discontinued operations in our consolidated financial statements. The majority of the financial information presented in our discontinued operations in the consolidated financial statements for the three years ended December 30, 2016, December 25, 2015, and December 31, 2014 relate to the Australian fixed-price Power EPC contract the Consortium terminated with the Contractor on January 24, 2017. The Contractor has claimed that the Consortium’s termination was not valid. The Consortium, which includes the consolidated Australian joint venture partnership, expects to file arbitration claims against the Contractor during the first half of 2017, and anticipates that the Contractor will file counter claims. We expect a lengthy, multi-year arbitration process and at this time we are unable to predict the timing of resolution or the outcome of disputes. While we continue to assess the possible impacts to our financial statements, the ultimate outcome of the dispute will depend upon contested issues of fact and law. Due to a variety of issues, the joint venture partnership had experienced increases in estimated costs to complete the project which resulted in losses of $280.0 million in 2014, of which our portion of the loss was $140.0 million , and $301.5 million in 2016, of which our portion of the loss was $154.1 million. These contract losses were accrued and recognized in the periods when known and estimable. As a result of the contract termination, we evaluated the potential future costs as of December 30, 2016 in accordance with the accounting standards applicable to contingent liabilities. The joint venture has incurred costs totaling approximately $20.0 million in 2017 to demobilize from the site and expects to continue to incur significant legal and other costs until the dispute is resolved. The Consortium is also in the process of determining the required costs to close out and terminate its current subcontractor obligations. These costs, which we expect will be incurred in 2017, have been accrued within our provision for loss accrual in our consolidated financial statements as of December 30, 2016 based upon our best estimate from the information currently available. It is possible that certain subcontractors could file claims against the Consortium as a result of our termination of their subcontract which could be material to our consolidated financial statements. Additionally, the joint venture’s performance on the project is secured by certain bonds totaling approximately $50.0 million which could potentially be called by our client at some time in the future. If we are ultimately unsuccessful in our claim that the contract was repudiated by our client, the Consortium could be liable for the completion of the project by a separate contractor and other related damages. These additional costs could be materially adverse to our results of operations, cash flow and financial condition in the future. Additionally, during 2014, we experienced significant cost growth on a fixed-price Power contract to design and construct a new power generation facility in the northeastern United States. These increases in costs resulted from multiple sources including a substantial decline in union labor productivity, poor subcontractor performance and the impacts of schedule delays caused by the above items and severe weather in the northeastern United States. The effect of these changes in estimates resulted in a charge to operations totaling $64.4 million in the year ended December 31, 2014. There were no additional charges to operations in the year ended December 25, 2015 as the project achieved substantial completion in 2014. In the third quarter of 2016, we reached a final settlement with the client which did not materially change our financial position on the project. All obligations associated with this project are scheduled for final completion during the first quarter of 2017. The following table presents a reconciliation of the major classes of line items constituting the net (loss) income from discontinued operations related the fixed-price Power EPC business: For The Years Ended December 30, December 25, December 31, ($ in thousands) 2016 2015 2014 Gross revenue $ 40,277 $ 211,724 $ 196,945 Operating expenses: Direct cost of services (325,875) (198,863) (531,210) Selling, general and administrative (4,468) (5,972) (17,121) Impairment losses on goodwill and intangibles — — (45,546) (Loss) income from discontinued operations before provision for income taxes (290,066) 6,889 (396,932) Benefit for income taxes related to discontinued operations 44,341 378 84,164 Net (loss) income from discontinued operations $ (245,725) $ 7,267 $ (312,768) The following table presents a reconciliation of the carrying amounts of the major classes of assets and liabilities included in discontinued operations related the fixed-price Power EPC business:   December 30, December 25, ($ in thousands) 2016 2015 Current assets: Cash and cash equivalents $ 9,664 $ 48,042 Client accounts 1,787 22,195 Unbilled revenue 972 725 Other receivables, net 16 107 Prepaid expenses and other current assets 2,010 4,224 Current assets of discontinued operations 14,449 75,293 Property, plant and equipment, net 1,836 4,201 Total assets of discontinued operations $ 16,285 $ 79,494 Current liabilities: Accounts payable and accrued subcontractor costs $ 20,317 $ 50,301 Billings in excess of revenue (933) 37,647 Other accrued liabilities 188,721 94,008 Current liabilities of discontinued operations 208,105 181,956 Total liabilities of discontinued operations $ 208,105 $ 181,956

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 30, 2016
Commitments and Contingencies
Commitments and Contingencies	(19) Commitments and Contingencies We maintain a variety of commercial commitments that are generally made available to provide support for various provisions in our engineering and construction contracts. Letters of credit are provided to clients in the ordinary course of the contracting business in lieu of retention or for performance and completion guarantees on engineering and construction contracts. We also post surety bonds, which are contractual agreements issued by a surety, for the purpose of guaranteeing our performance on contracts. Bid bonds are also issued by a surety to protect owners and are subject to full or partial forfeiture for failure to perform obligations arising from a successful bid. Commercial commitments outstanding as of December 30, 2016 are summarized below: Amount of Commitment Expiration Per Period Less than Total Amount ($ in thousands) 1 Year 1-3 Years 4-5 Years Over 5 Years Committed Letters of credit $ 47,808 $ 44,050 $ 6,231 $ 27,706 $ 125,795 Bank guarantees 7,724 615 51 — 8,390 Surety and bid bonds 765,180 35,397 67 — 800,644 Total $ 820,712 $ 80,062 $ 6,349 $ 27,706 $ 934,829 We are party to various legal actions arising in the normal course of business. Because a large portion of our business comes from U.S. federal, state and municipal sources, our procurement and certain other practices at times are subject to review and investigation by various agencies of the U.S. government and state attorneys’ offices. Such state and U.S. government investigations, whether relating to government contracts or conducted for other reasons, could result in administrative, civil or criminal liabilities, including repayments, fines or penalties or could lead to suspension or debarment from future U.S. government contracting. These investigations often take years to complete and many result in no adverse action or alternatively could result in settlement. Damages assessed in connection with and the cost of defending any such actions could be substantial. While the outcomes of pending proceedings and legal actions are often difficult to predict, management believes that proceedings and legal actions that have not yet been terminated through settlement would not result in a material adverse effect on our results of operations or financial condition even if the final outcome is adverse to the Company. CH2M-WG Idaho, LLC (“CWI”), owned 50.5% by CH2M HILL Constructors, Inc., a wholly owned subsidiary of CH2M HILL Companies, Ltd., is a remediation contractor for the U.S. Department of Energy (“DOE”) at the Idaho National Laboratory site. The original remediation contract was to run from May 2005 through September 2012, and was extended through September 2015. CWI currently has a disagreement with DOE concerning what CWI’s final fee should be for the base contract period from May 2005 through September 2012. In December 2013, the DOE issued a final determination that was approximately $30.0 million less than CWI expected to receive in the fee determination. On March 6, 2014, CWI filed a Certified Claim with the Contracting Officer for a total fee owed of $40.1 million. Certified Claim was rejected through a Contracting Officer’s Final Decision in May 2014, and CWI filed its appeal to the Civilian Board of Contract Appeals on May 30, 2014. The trial was held on April 12 through 28, 2016, and the post-trial briefing phase is now complete. We are awaiting the decision from the Board. Based on information presently known to management, we believe that the outcome of this dispute will not have a material adverse effect on our financial condition, cash flows or results of operations. In 2003, the Municipality of Anchorage, Alaska (“Municipality”) began its Port of Anchorage Intermodal Expansion Project by entering into Memoranda of Understanding with the Maritime Administration (“MarAd”). MarAd contracted with Integrated Concepts and Research Corporation (“ICRC”) to perform certain design and construction-related work on the project. In 2006, ICRC subcontracted certain project design work to PND Engineers, Inc. (“PND”). In 2006, PND subcontracted some limited portions of its work to VECO, Inc. (n/k/a CH2M HILL Alaska, Inc.). During the design phase, PND’s proprietary design, the Open Cell Sheet Pile system (“OCSP”) was recommended as the preferred design alternative on the project. VECO issued two documents, one in 2006 and one in 2007. On March 8, 2013, the Municipality filed suit against ICRC, PND, and CH2M HILL Alaska, Inc. in the Superior Court for the State of Alaska, Third Judicial District at Anchorage. Four additional parties (GeoEngineers, Inc.; Terracon Consultants, Inc.; Colaska, Inc.; and MKB Constructors) were later added to the litigation. The matter was transferred to the United States District Court for the District of Alaska. The Municipality alleged the project suffered from design and construction deficiencies, and initially claimed damages against all defendants of approximately $340.0 million . The Municipality’s claims against CH2M HILL Alaska, Inc. ultimately included claims for professional negligence, negligence, and negligent misrepresentation. The Court issued a ruling on October 31, 2016, granting CH2M HILL Alaska, Inc.’s motion for summary judgment as to negligence, negligent misrepresentation, and the portion of the professional negligence claim relating to VECO’s 2007 report. The Municipality has also filed suit against MarAd in the Court of Federal Claims related to the Project. Based on information presently known to management, we intend to vigorously defend the claims brought against us, and we believe that the outcome of this dispute will not have a material adverse effect on our financial condition, cash flows or results of operations . On January 26, 2017, the Municipality and CH2M HILL Alaska, Inc. reached a settlement for an immaterial amount under fair and reasonable terms, and the Municipality dismissed CH2M HILL Alaska, Inc. with prejudice from the litigation. In 2009, URS-CH2M HILL Amtrak Joint Venture, a joint venture formed by CH2M HILL, Inc., a wholly owned subsidiary of CH2M HILL Companies, Ltd., and URS Corporation (“URS”) was contracted by Amtrak to provide Program Management Oversight and administration services for the Amtrak Improvements Project, a $1.3 billion Amtrak-awarded stimulus funded under the American Recovery and Reinvestment Act. This ongoing appointment includes over 366 projects involving improvements to bridges, communications and systems, electrical transmission, stations, security, railroad ties, etc. On July 17, 2014, Amtrak’s Office of Inspector General served a subpoena duces tecum on CH2M HILL, Inc. and joint venture partner, URS, requesting multiple categories of records. Following CH2M HILL, Inc.’s production of documents in compliance with the subpoena, the U.S. Attorney’s Office in Philadelphia contacted CH2M HILL, Inc.’s outside counsel in January 2016 and has since asserted potential violations of the federal False Claims Act resulting in excess of $3.0 million in claims. CH2M HILL, Inc. and the federal government have reached a settlement in principle under fair and reasonable terms to settle the government’s civil False Claims Act claims. On February 27, 2017, the parties reached a settlement pursuant to which CH2M HILL, Inc. and its joint venture partner will pay the United States federal government $1.5 million. In 2012, CH2M HILL Australia Pty Limited entered into a 50/50 integrated joint venture with UGL Infrastructure Pty Limited (“UGL”), an Australian construction contractor (“CH2M-UGL JV” or “JV”). The JV entered into a Consortium Agreement with General Electric and GE Electrical International Inc. The Consortium was awarded a contract by JKC Australia LNG Pty Limited (“JKC”) for the engineering, procurement, construction and commissioning of a 360 MW Combined Cycle Power Plant (the “Project”) for INPEX Operations Australia Pty Limited (“Inpex”) at Blaydin Point, Darwin, NT, Australia (the “Subcontract”). On January 24, 2017, the Consortium terminated the Subcontract because of JKC’s repudiatory breach. The Consortium also demobilized from the work site. The Consortium issued a termination letter which described JKC’s failure to properly administer the Subcontract. JKC’s failures include, among other things, (1) a failure to provide fuel gas by the milestone date and (2) delay in the provision of electrical load against the previously advised program. There are a number of other omissions and interferences by JKC with respect to completing site documentation that have also contributed to the Consortium’s decision to terminate the Subcontract. JKC has claimed that the Consortium’s termination was not valid. JKC claims the Consortium has abandoned the work and, as such, JKC has now purported to terminate the Subcontract. The Consortium and JKC are now in dispute over the termination. The Consortium expects to file arbitration claims against JKC, and anticipates that JKC will file claims back. We expect the arbitration to be lengthy and at this time are unable to predict the timing of resolution or the outcome of disputes, but the outcome could be materially adverse to our results of operations, cash flow and financial condition. The primary dispute over the termination is to be decided in an International Chamber of Commerce arbitration in Singapore. Many claims that are currently pending against us are covered by our professional liability insurance after we have exhausted our self-insurance requirement, which is currently $20.0 million per policy year. Management estimates that the levels of insurance coverage (after retentions and deductibles) are generally adequate to cover our liabilities, if any, with regard to such claims. Any amounts that are probable of payment are accrued when such amounts are estimable. As of December 30, 2016 and December 25, 2015, accruals for potential estimated claim liabilities were $8.9 million and $11.0 million, respectively.

Summary of Business and Signi28

Summary of Business and Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 30, 2016
Summary of Business and Significant Accounting Policies
Basis of Presentation and Principles of Consolidation	Basic Presentation and Principles of Consolidation The consolidated financial statements (referred to herein as “financial statements”) are prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”). The consolidated financial statements include the accounts of CH2M and all of its wholly owned subsidiaries after elimination of all intercompany accounts and transactions. Partially owned affiliates and joint ventures are evaluated for consolidation. The consolidated financial statements include the accounts of all joint ventures in which the Company is the primary beneficiary. The equity method of accounting is used for investments in companies which we do not control. Our consolidated net income includes our proportionate share of the net income or loss of these companies. The cost method of accounting is used for our investments in companies that we do not control and for which we do not have the ability to exercise significant influence over operating and financial policies. These investments are recorded at cost.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with U.S. GAAP requires management to make certain estimates, judgments, and assumptions. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities as of the date of the consolidated financial statements, as well as the reported amounts of revenue and expenses during the periods presented. Actual results could differ from our estimates.
Capital Structure and Accumulated Other Comprehensive Loss	Capital Structure Our Company has authorized 100,000,000 shares of common stock, par value $0.01 per share, and 50,000,000 shares of Class A preferred stock, par value $0.01 per share. The bylaws and articles of incorporation provide for the imposition of certain restrictions on the stock including, but not limited to, the right but not the obligation to repurchase shares upon termination of employment or affiliation, the right of first refusal and ownership limits. Accumulated Other Comprehensive Loss Accumulated other comprehensive loss consists of foreign currency translation adjustments and benefit plan adjustments, as discussed in more detail in Note 16 – Employee Retirement Plans . These components are included in the consolidated statements of stockholders’ equity and consolidated statements of comprehensive income. Taxes are not provided on the foreign currency translation gains and losses as deferred taxes are not provided on the unremitted earnings of the foreign subsidiaries to which they relate.understood For the year ended December 30, 2016, changes to accumulated other comprehensive loss are as follows: ($ in thousands) 2016 Benefit plans: Balance at beginning of year $ (225,669) Benefit plan adjustments 72,402 Noncontrolling interest in Halcrow Group Limited 12,890 Other comprehensive income recognized during the year 7,145 Balance at end of year $ (133,232) Foreign currency translation: Balance at beginning of year $ (49,035) Other comprehensive loss recognized during the year (27,141) Balance at end of year $ (76,176) Other comprehensive income related to our benefit plans includes pretax adjustments of $95.5 million ($72.4 million, net of tax) for the year ended December 30, 2016. Other comprehensive income is recognized within the selling, general and administrative expense on our consolidated statements of operations.
Change in Fiscal Year End	Change in Fiscal Year End On March 30, 2015, in order to accommodate our financial accounting systems and the timely gathering and reporting of financial information, we changed our reporting period from a calendar year ending on December 31 of each year to a fiscal year ending on the last Friday of December of each year, which in certain years results in a 53-week fiscal year. Our fiscal quarters also end on the last Friday of March, June, and September. This change has been retroactively applied as if it was adopted as of January 1, 2015. The change in fiscal year-end did not have a material effect on the comparability of the periods presented.
Foreign Currency Translation	Foreign Currency Translation All assets and liabilities of our foreign subsidiaries are translated into U.S. dollars as of each balance sheet date. Translation gains and losses related to permanent investments in foreign subsidiaries are reflected in stockholders’ equity as part of accumulated other comprehensive loss. Revenues and expenses are translated at the average exchange rate for the period and included in the consolidated statements of operations. Foreign currency transaction gains and losses are recognized as incurred in the consolidated statements of operations.
Revenue Recognition	Revenue Recognition We earn revenue from different types of services performed under various types of contracts, including cost-plus, fixed-price and time-and-materials. We evaluate contractual arrangements to determine how to recognize revenue. We primarily perform engineering and construction related services and recognize revenue for these contracts on the percentage-of-completion method where progress towards completion is measured by relating the actual cost of work performed to date to the current estimated total cost of the respective contract. In making such estimates, judgments are required to evaluate potential variances in schedule, the cost of materials and labor, productivity, subcontractor costs, liability claims, contract disputes, and achievement of contract performance standards. We record the cumulative effect of changes in contract revenue and cost at completion in the period in which the changed estimates are determined to be reliably estimable. Below is a description of the four basic types of contracts from which we may earn revenue: Cost‑Plus Contracts. Cost‑plus contracts can be cost plus a fixed fee or rate, or cost plus an award fee. Under these types of contracts, we charge our clients for our costs, including both direct and indirect costs, plus a fixed fee or an award fee. We generally recognize revenue based on the labor and non-labor costs we incur, plus the portion of the fixed fee or award fee we have earned to date. Included in the total contract value for cost-plus fee arrangements is the portion of the fee for which receipt is determined to be probable. Award fees are influenced by the achievement of contract milestones, cost savings and other factors. Fixed Price Contracts. Under fixed-price contracts, our clients pay us an agreed amount negotiated in advance for a specified scope of work. For engineering and construction contracts, we recognize revenue on fixed-price contracts using the percentage-of-completion method where direct costs incurred to date are compared to total projected direct costs at contract completion. Prior to completion, our recognized profit margins on any fixed-price contract depend on the accuracy of our estimates and will increase to the extent that our actual costs are below the original estimated amounts. Conversely, if our costs exceed these estimates, our profit margins will decrease, and we may realize a loss on a project. The significance of these estimates varies with the complexity of the underlying project, with our large, fixed-price EPC projects being most significant. Time‑and‑Materials Contracts. Under our time-and-materials contracts, we negotiate hourly billing rates and charge our clients based on the actual time that we expend on a project. In addition, clients reimburse us for our actual out of pocket costs of materials and other direct expenditures that we incur in connection with our performance under the contract. Our profit margins on time-and-materials contracts fluctuate based on actual labor and overhead costs that we directly charge or allocate to contracts compared with the negotiated billing rate and markup on other direct costs. Some of our time-and-materials contracts are subject to maximum contract values, and accordingly, revenue under these contracts is recognized under the percentage-of-completion method where costs incurred to date are compared to total projected costs at contract completion. Revenue on contracts that is not subject to maximum contract values is recognized based on the actual number of hours we spend on the projects plus any actual out of pocket costs of materials and other direct expenditures that we incur on the projects. Operations and Maintenance Contracts. A portion of our contracts are operations and maintenance type contracts. Revenue is recognized on operations and maintenance contracts on a straight-line basis over the life of the contract once we have an arrangement, service has begun, the price is fixed or determinable and collectability is reasonably assured. For all contract types noted above, change orders are included in total estimated contract revenue when it is probable that the change order will result in an addition to contract value and when the change order can be estimated. Management evaluates when a change order is probable based upon its experience in negotiating change orders, the customer’s written approval of such changes or separate documentation of change order costs that are identifiable. Additional contract revenue related to claims is included in total estimated contract revenue when the amount can be reliably estimated, which is typically evidenced by a contract or other evidence providing a legal basis for the claim. Losses on construction and engineering contracts in process are recognized in their entirety when the loss becomes evident and the amount of loss can be reasonably estimated.
Unbilled Revenue and Billings in Excess of Revenue	Unbilled Revenue and Billings in Excess of Revenue Unbilled revenue represents the excess of contract revenue recognized over billings to date on contracts in process. These amounts become billable according to the contract terms, which usually consider the passage of time, achievement of certain milestones or completion of the project. Billings in excess of revenue represent the excess of billings to our clients to date, per the contract terms, over work performed and revenue recognized on contracts in process using the percentage-of-completion method.
Allowance for Uncollectable Accounts Receivable	Allowance for Uncollectible Accounts Receivable We reduce accounts receivable by estimating an allowance for amounts that may become uncollectible in the future. Management determines the estimated allowance for uncollectible amounts based on their judgments in evaluating the aging of the receivables and the financial condition of our clients, which may be dependent on the type of client and the client’s current financial condition.
Fair Value Measurements	Fair Value Measurements Fair value represents the price that would be received to sell an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Assets and liabilities are valued based upon observable and non-observable inputs. Valuations using Level 1 inputs are based on unadjusted quoted prices that are available in active markets for the identical assets or liabilities at the measurement date. Level 2 inputs utilize significant other observable inputs available at the measurement date, other than quoted prices included in Level 1, either directly or indirectly; and valuations using Level 3 inputs are based on significant unobservable inputs that cannot be corroborated by observable market data and reflect the use of significant management judgment. There were no significant transfers between levels during any period presented.
Restructuring and Related Charges	Restructuring and Related Charges An exit activity includes but is not limited to a restructuring, such as a sale or termination of a line of business, the closure of business activities in a particular location, the relocation of business activities from one location to another, changes in management structure, and a fundamental reorganization that affects the nature and focus of operations. The Company recognizes a current and long-term liability, within other accrued liabilities and other long term liabilities, respectively, and the related expense, within general and administration expense, for restructuring costs when the liability is incurred and can be measured. Restructuring accruals are based upon management estimates at the time they are recorded and can change depending upon changes in facts and circumstances subsequent to the date the original liability was recorded. Nonretirement postemployment benefits offered as special termination benefits to employees, such as a voluntary early retirement program, are recognized as a liability and a loss when the employee accepts the offer and the amount can be reasonably estimated.
Income Taxes	Income Taxes We account for income taxes utilizing an asset and liability approach that requires the recognition of deferred tax assets and liabilities for the expected future tax effects of events that have been recognized in the financial statements or tax returns. In estimating future tax consequences, we generally consider all expected future events other than enactment of changes in the tax laws or rates. Deferred tax assets and liabilities are determined based on the difference between the tax basis of assets and liabilities and their reported amounts using enacted tax rates in effect for the year in which differences are expected to reverse. A valuation allowance is provided for deferred tax assets if it is more likely than not that these items will not be realized. Annually, we determine the amount of undistributed foreign earnings invested indefinitely in our foreign operations. Deferred taxes are not provided on those earnings. In addition, the calculation of tax assets and liabilities involves uncertainties in the application of complex tax regulations. For income tax benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. We record reserves for uncertain tax positions that do not meet these criteria.
Cash and Cash Equivalents	Cash and Cash Equivalents Highly liquid investments with original short‑term maturities of less than three months are considered cash equivalents in the consolidated balance sheets and statements of cash flows. We maintain a domestic cash management system which provides for cash sufficient to satisfy financial obligations as they are submitted for payment and any excess cash in domestic bank accounts is applied against any outstanding debt held under our credit facility described below. If there is no balance outstanding on the credit facility, we invest cash in excess of this amount in money market funds. In addition, cash and cash equivalents on our consolidated balance sheets include cash held within our consolidated joint venture entities which is used for operating activities of those joint ventures. As of December 30, 2016 and December 25, 2015, cash and cash equivalents held in our consolidated joint ventures and reflected on the consolidated balance sheets totaled $46.6 million and $95.4 million, respectively.
Property, Plant and Equipment	Property, Plant and Equipment All additions, including improvements to existing facilities, are recorded at cost. Maintenance and repairs are charged to expense as incurred. When assets are retired or otherwise disposed of, the cost of the assets and the related accumulated depreciation are removed from the accounts. Any gain or loss on retirements is reflected in operating income in the year of disposition. Depreciation for owned property is based on the estimated useful lives of the assets using the straight‑line method for financial statement purposes. Useful lives for buildings and land improvements range from twelve to twenty years. Furniture and fixtures, computers and office equipment, and field equipment are depreciated over their useful lives from three to ten years. Leasehold improvements are depreciated over the shorter of their estimated useful life or the remaining term of the associated lease.
Goodwill	Goodwill Goodwill represents the excess of costs over fair value of the assets of businesses we have acquired. Goodwill acquired in a purchase business combination is not amortized, but instead, is tested for impairment at least annually. Our annual goodwill impairment test is conducted as of the first day of the fourth quarter of each year, however, upon the occurrence of certain triggering events, we are also required to test for impairment at dates other than the annual impairment testing date. In performing the impairment test, we evaluate our goodwill at the reporting unit level. We have the option to assess either quantitative or qualitative factors to determine whether it is more likely than not that the fair values of our reporting units are less than their carrying amounts. If after assessing the totality of events or circumstances, we determine that it is not more likely than not that the fair values of our reporting units are less than their carrying amounts, then the next step of the impairment test is unnecessary. If we conclude otherwise, then we are required to test goodwill for impairment under the two-step process. The two-step process involves comparing the estimated fair value of each reporting unit to the unit’s carrying value, including goodwill. If the carrying value of a reporting unit does not exceed its fair value, the goodwill of the reporting unit is not considered impaired; therefore, the second step of the impairment test is unnecessary. If the carrying amount of a reporting unit exceeds its estimated fair value, we would then perform a second step to measure the amount of goodwill impairment loss to be recorded. We determine the fair value of our reporting units using a combination of the income approach, the market approach, and the cost approach. The income approach calculates the present value of future cash flows based on assumptions and estimates derived from a review of our expected revenue growth rates, profit margins, business plans, cost of capital and tax rates for the reporting units. Our market based valuation method estimates the fair value of our reporting units by the application of a multiple to our estimate of a cash flow metric for each business unit. The cost approach estimates the fair value of a reporting unit as the net replacement cost using current market quotes.
Intangible Assets	Intangible Assets We may acquire other intangible assets in business combinations. Intangible assets are stated at fair value as of the date they are acquired in a business combination. We amortize intangible assets with finite lives on a straight-line basis over their expected useful lives, currently up to ten years. We test our intangible assets for impairment in the period in which a triggering event or change in circumstance indicates that the carrying amount of the intangible asset may not be recoverable. If the carrying amount of the intangible asset exceeds the fair value, an impairment loss will be recognized in the amount of the excess. We determine the fair value of the intangible assets using a discounted cash flow approach.
Derivative instruments	Derivative instruments We primarily enter into derivative financial instruments to mitigate exposures to changing foreign currency exchange rates on our earnings and cash flows. We are primarily subject to this risk on long-term projects whereby the currency being paid by our client differs from the currency in which we incurred our costs, as well as intercompany trade balances among entities with differing currencies. We do not enter into derivative transactions for speculative or trading purposes. All derivatives are carried at fair value on the consolidated balance sheets in other receivables or other accrued liabilities as applicable. The periodic change in the fair value of the derivative instruments related to our business group operations is recognized in earnings within direct costs. The periodic change in the fair value of the derivative instruments related to our general corporate foreign currency exposure is recognized within selling, general and administrative expense.
Concentrations of Credit Risk	Concentrations of Credit Risk Financial instruments which potentially subject our company to concentrations of credit risk consist principally of cash and cash equivalents, short term investments and trade receivables. Our cash is primarily held with major banks and financial institutions throughout the world and typically is insured up to a set amount. Accordingly, we believe the risk of any potential loss on deposits held in these institutions is minimal. Concentrations of credit risk relative to trade receivables are limited due to our diverse client base, which includes the U.S. federal government, various states and municipalities, foreign government agencies, and a variety of U.S. and foreign corporations operating in a broad range of industries and geographic areas. Contracts with the U.S. federal government and its prime contractors usually contain standard provisions for permitting the government to modify, curtail or terminate the contract for convenience of the government or such prime contractors if program requirements or budgetary constraints change. Upon such a termination, we are generally entitled to recover costs incurred, settlement expenses and profit on work completed prior to termination.
Recent Accounting Standards	Recent Accounting Standards In January 2017, the FASB issued Accounting Standard Update ("ASU") 2017-04, Intangibles-Goodwill and Other (Topic 350): Simplifying the Test of Goodwill Impairment. This ASU was issued with the objective of simplifying the subsequent measurement of goodwill for public business entities and not-for-profit entities by eliminating the second step of the goodwill impairment test. As a result, an entity would perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount and recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit’s fair value. The loss recognized should not exceed the total amount of goodwill allocated to that reporting unit. This ASU will be effective for fiscal years beginning after December 15, 2019, and early adoption is permitted for interim and annual goodwill impairment tests performed on testing dates after January 1, 2017. We do not believe this ASU will have a material impact on our financial statements, and this change would not have impacted our 2016 annual impairment test conclusions. We plan to early adopt this ASU, and it will be effective for our annual goodwill impairment test to be conducted as of the first day of the fourth quarter of 2017. In January 2017, the FASB issued Accounting Standard Update ("ASU") 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business). This ASU clarifies the definition of a business with the objective of adding guidance to assist entities with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. This ASU will be effective for fiscal years beginning after December 15, 2017, and should be applied prospectively. Once effective, we will apply this guidance to determine if certain transactions are acquisitions (or disposals) of assets or businesses, but we do not believe this ASU will materially change how we currently evaluate similar transactions. In October 2016, the FASB issued ASU 2016-17, Consolidation (Topic 810): Interests Held through Related Parties That Are under Common Control . This standard amends the guidance issued with ASU 2015-02, Consolidation (Topic 810): Amendments to the Consolidation Analysis in order to make it less likely that a single decision maker would individually meet the characteristics to be the primary beneficiary of a Variable Interest Entity ("VIE"). When a decision maker or service provider considers indirect interests held through related parties under common control, they perform two steps. The second step was amended with this ASU to say that the decision maker should consider interests held by these related parties on a proportionate basis when determining the primary beneficiary of the VIE rather than in their entirety as was called for in the previous guidance. This ASU will be effective for fiscal years beginning after December 15, 2016, and early adoption is not permitted. We are currently evaluating the impact of the adoption of this ASU on our financial position and results of operations. In October 2016, the FASB issued ASU 2016-16, Income Taxes (Topic 740): Intra-Entity Transfers of Assets Other Than Inventory . This ASU was issued with the objective to improve the accounting for the income tax consequences of intra-entity transfers of assets other than inventory. The new standard will require companies to recognize the income tax consequences of an intra-entity transfer of non-inventory asset when the transfer occurs. This ASU will be effective for fiscal years beginning after December 15, 2017, and early adoption is permitted. We are currently evaluating the impact of the adoption of this ASU on our financial position and results of operations. In August 2016, the FASB issued ASU 2016-15, Statement of Cash Flows (Topic 230): Classification of Certain Cash Receipts and Cash Payments. This ASU provides guidance for eight specific changes with respect to how certain cash receipts and cash payments are classified within the statement of cash flows in order to reduce existing diversity in practice. This ASU will be effective for fiscal years beginning after December 15, 2017, with early adoption permitted, and it should be applied using a retroactive transition method to each period presented. We are currently evaluating the impacts the adoption of this standard will have on our consolidated statements of cash flows, focusing on the impact our cash flows related to distributions received from equity method investees and contingent consideration payments made subsequent to business combinations. We anticipate that approximately $15.9 million of the acquisition related payments within our investing cash flows for the year ended December 30, 2016 will be reclassified to financing cash flows as a result of adopting this ASU. In March 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payments Accounting . The Company elected to early adopt ASU 2016-09 with an effective date of December 26, 2015. As a result, for the year ended December 30, 2016, the Company recognized the excess tax benefit of $3.9 million within income tax benefit on the consolidated statements of operations, adopted prospectively, and previously unrecognized excess tax benefits of $11.1 million resulted in a cumulative-effect adjustment to retained earnings. The adoption did not impact the existing classification of awards. Excess tax costs from stock-based compensation of $7.0 million and excess tax benefits from stock-based compensation of $7.6 million for the years ended December 25, 2015 and December 31, 2014, respectively, were restated into cash flows from operating activities from cash flows from financing activity. Additionally, adopted retrospectively, the Company reclassified $4.8 million and $6.5 million of employee withholding taxes paid from operating activities into financing activities for the years ended December 30, 2016 and December 25, 2015, respectively. Following the adoption of the standard, the Company elected to continue estimating the number of awards expected to be forfeited and adjust its estimate on an ongoing basis. In February 2016, the FASB issued ASU 2016-02, Leases . This ASU is a comprehensive new leases standard that was issued to increase transparency and comparability among organizations by recognizing lease assets and lease liabilities on the balance sheet and disclosing key information about leasing arrangements. The amendments in this ASU are effective for fiscal years beginning after December 15, 2018, including interim periods within those fiscal years. We continue to assess the impact of adopting ASU 2016-02, but expect to record a significant amount of right-of-use assets and corresponding liabilities. Based upon our operating leases as of December 30, 2016, we have a total of $540.6 million undiscounted future minimum lease payments, without consideration of sublease income. In January 2016, the FASB issued Accounting Standards Update (“ASU”) 2016-01, Recognition and Measurement of Financial Assets and Financial Liabilities . The amendments issued with this ASU require equity securities (including other ownership interests, such as partnerships, unincorporated joint ventures, and limited liability companies) to be measured at fair value with changes in the fair value recognized through net income. An entity’s equity investments that are accounted for under the equity method of accounting or result in consolidation of an investee are not included within the scope of this update. This ASU will be effective for annual reporting periods beginning after December 15, 2017 and interim periods within those annual periods, with early adoption permitted. We believe this standard’s impact on CH2M will be limited to equity securities currently accounted for under the cost method of accounting, which as of December 30, 2016 are valued at $3.5 million within investments in unconsolidated affiliates on the consolidated balance sheet. We do not expect the adoption of this standard to have a material impact on our consolidated statements of operations. In November 2015, the FASB issued ASU 2015-17, Balance Sheet Classification of Deferred Taxes . The ASU simplifies the presentation of deferred income taxes by requiring that deferred tax liabilities and assets are classified as noncurrent in a classified statement of financial position. This simplification does not affect the current requirement that deferred tax liabilities and assets of a tax-paying component of an entity be offset and presented as a single amount. This ASU is effective for annual periods beginning after December 15, 2016 and interim periods within those annual periods. We have elected to early adopt this ASU as of December 26, 2015 in order to benefit from the simplification of the deferred income tax balance sheet presentation. We have applied the change in accounting principle retrospectively resulting in a total long-term deferred tax asset of $255.4 million as of December 25, 2015, which had previously been reported as a current deferred tax asset of $8.7 million and a long-term deferred tax asset of $246.7 million. In August 2014, the FASB issued ASU 2014-15, Disclosure of Uncertainties about an Entity’s Ability to Continue as a Going Concern . The ASU requires that management evaluate for each annual and interim reporting period whether there are conditions or events, considered in the aggregate, that raise substantial doubt about the entity’s ability to continue as a going concern within one year after the date the financial statements are issued. If there are conditions or events that raise substantial doubt about the entity’s ability to continue as a going concern, additional disclosures are required, even if the substantial doubt is alleviated as a result of consideration of management’s plans. This ASU became effective for our reporting periods beginning after December 15, 2016. The adoption of this standard did not have a material impact on our consolidated financial statements. In May 2014, the FASB issued ASU 2014-09, Revenue from Contracts with Customers and subsequently modified with various amendments and clarifications. This ASU is a comprehensive new revenue recognition model that is based on the principle that an entity should recognize revenue to depict the transfer of goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods and services. The ASU also requires additional quantitative and qualitative disclosures about the nature, amount, timing and uncertainty of revenue and cash flows arising from contracts with customers, including significant judgments and changes in judgments and assets recognized from costs incurred to obtain or fulfill a contract. This ASU, as amended, is effective for annual reporting periods beginning after December 15, 2017 and interim periods within those annual periods. Companies may use either a full retrospective or a modified retrospective approach to adopt this ASU. CH2M is currently evaluating the impact of this ASU, the subsequently issued amendments, and the transition alternatives on its financial position and results of operations. We have begun categorizing our various contract revenue streams in order to isolate those that will be significantly impacted. Once we have completed the assessment of the impacted revenue streams, we can begin estimating the potential impact of the new standard as well as identify necessary controls, processes and information system changes.

Summary of Business and Signi29

Summary of Business and Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 30, 2016
Summary of Business and Significant Accounting Policies
Schedule of accumulated other comprehensive loss	For the year ended December 30, 2016, changes to accumulated other comprehensive loss are as follows: ($ in thousands) 2016 Benefit plans: Balance at beginning of year $ (225,669) Benefit plan adjustments 72,402 Noncontrolling interest in Halcrow Group Limited 12,890 Other comprehensive income recognized during the year 7,145 Balance at end of year $ (133,232) Foreign currency translation: Balance at beginning of year $ (49,035) Other comprehensive loss recognized during the year (27,141) Balance at end of year $ (76,176)

Variable Interest Entities an30

Variable Interest Entities and Equity Method Investments (Tables)	12 Months Ended
	Dec. 30, 2016
Variable Interest Entities and Equity Method Investments
Schedule of summarized financial information for unconsolidated VIEs and equity method investments	December 30, December 25, ($ in thousands) 2016 2015 Financial Position: Current assets $ 457,273 $ 569,224 Noncurrent assets 21,964 22,333 Total assets $ 479,237 $ 591,557 Current liabilities $ 303,502 $ 383,887 Noncurrent liabilities 1,353 1,566 Partners’/Owners’ equity 174,382 206,104 Total liabilities and equity $ 479,237 $ 591,557 CH2M’s share of equity $ 66,329 $ 84,296 December 30, December 25, December 31, ($ in thousands) 2016 2015 2014 Results of Operations: Revenue $ 1,683,389 $ 2,382,854 $ 2,514,461 Direct costs (1,544,856) (2,177,271) (2,297,607) Gross margin 138,533 205,583 216,854 Selling, general and administrative expenses (44,306) (55,250) (39,981) Operating income 94,227 150,333 176,873 Other loss, net (5,028) (4,620) (3,663) Net income $ 89,199 $ 145,713 $ 173,210 CH2M’s share of net income $ 51,957 $ 46,765 $ 54,918
Schedule of significant investments in affiliated unconsolidated companies	We have the following significant investments in unconsolidated VIEs and equity method investments companies as of December 30, 2016: % Ownership Domestic: AGVIQ - CH2M HILL Joint Venture III/IIIA % CH2M/WG Idaho, LLC % Coastal Estuary Services LLC % MW/CH2M HILL, a Joint Venture (SNWA) % National Security Technologies, LLC % OMI Beca Ltd. % Savannah River Remediation LLC % URS/CH2M OAK RIDGE LLC (UCOR) % Washington Closure LLC (River Corridor) % Foreign: A-One+ % Broadlands Environmental Services % CHT JV % C2V+ % Cavendish Dounreay Partnership LTD % CH2M HILL - MACE Joint Venture % CH2M HILL-KUNWON PMC % CHCJV % Consorcio Integrador Rio de Janeiro % Consórcio Sondotécnica-Cobrape-CH2M % CPG Consultants-CH2M NIP JV % Halcrow Hyder % HWC Treatment Program Alliance Joint Venture % SMNM-VECO JV % Sydney Water Corporation-Odour Program Mgmt Alliance % Transcend Partners, LTD. %

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	12 Months Ended
	Dec. 30, 2016
Property, Plant and Equipment
Schedule of property, plant and equipment	December 30, December 25, ($ in thousands) 2016 2015 Land $ 5,021 $ 5,021 Buildings and land improvements 107,140 65,794 Furniture and fixtures 26,009 25,237 Computers and office equipment 157,542 153,979 Field equipment 130,681 138,721 Leasehold improvements 75,492 65,734 501,885 454,486 Less: accumulated depreciation (255,289) (255,021) Net property, plant and equipment $ 246,596 $ 199,465

Receivables (Tables)

Receivables (Tables)	12 Months Ended
	Dec. 30, 2016
Receivables, net
Schedule of changes in the allowance for uncollectible accounts	December 30, December 25, ($ in thousands) 2016 2015 Balance at beginning of year $ 7,432 $ 8,360 Provision charged to expense 5,864 2,013 Accounts written off (432) (1,573) Other (877) (1,368) Balance at end of year $ 11,987 $ 7,432

Goodwill and Intangible Assets

Goodwill and Intangible Assets (Tables)	12 Months Ended
	Dec. 30, 2016
Goodwill and Intangible Assets
Schedule of changes in goodwill by segment	($ in thousands) National Governments Private State & Local Governments Consolidated Total Balance as of December 31, 2014 $ 15,041 $ 152,635 $ 366,299 $ 533,975 Foreign currency translation (631) (7,478) (14,881) (22,990) Balance as of December 25, 2015 $ 14,410 $ 145,157 $ 351,418 $ 510,985 Acquisitions 938 4,377 25,951 31,266 Foreign currency translation (2,595) (2,621) (59,283) (64,499) Balance as of December 30, 2016 $ 12,753 $ 146,913 $ 318,086 $ 477,752
Schedule of components of finite-lived intangible assets	($ in thousands) National Governments Private State & Local Governments Consolidated Total Balance as of December 31, 2014 $ 1,920 $ 38,554 $ 50,905 $ 91,379 Amortization (752) (5,609) (18,714) (25,075) Foreign currency translation (61) (5,436) (1,796) (7,293) Balance as of December 25, 2015 $ 1,107 $ 27,509 $ 30,395 $ 59,011 Amortization (531) (4,037) (13,584) (18,152) Foreign currency translation (143) 516 (3,208) (2,835) Balance as of December 30, 2016 $ 433 $ 23,988 $ 13,603 $ 38,024 Intangible assets with finite lives consist of the following: Accumulated Net finite ‑ lived ($ in thousands) Cost Amortization intangible assets December 30, 2016 Customer relationships 172,880 (134,856) 38,024 Total finite-lived intangible assets $ 172,880 $ (134,856) $ 38,024 December 25, 2015 Customer relationships 187,580 (128,655) 58,925 Tradename 4,499 (4,413) 86 Total finite-lived intangible assets $ 192,079 $ (133,068) $ 59,011
Schedule of future estimated amortization expense related to these intangible assets	Amortization ($ in thousands) Expense 2017 $ 15,543 2018 4,198 2019 3,465 2020 3,465 2021 3,465 Thereafter 7,888 $ 38,024

Fair Value of Financial Instr34

Fair Value of Financial Instruments (Tables)	12 Months Ended
	Dec. 30, 2016
Fair Value of Financial Instruments
Schedule of estimated fair values of financial instruments where carrying values do not approximate fair value	2016 2015 ($ in thousands) Carrying Amount Fair Value Carrying Amount Fair Value Equipment financing $ 8,152 $ 7,662 $ 8,594 $ 8,056 Note payable by consolidated joint venture $ 2,483 $ 2,284 $ — $ —
Schedule of unrealized and realized gains and losses due to changes in derivative fair values	For The Years Ended December 30, December 25, December 31, (in thousands) 2016 2015 2014 Unrealized loss (gain) from changes in derivative fair values $ $ $ (142) Realized loss (gain) from changes in derivative fair values $ $ $ (2,740)

Revolving Credit Facility and35

Revolving Credit Facility and Long Term Debt (Tables)	12 Months Ended
	Dec. 30, 2016
Revolving Credit Facility and Long-Term Debt
Schedule of nonrecourse and other long-term debt	December 30, December 25, ($ in thousands) 2016 2015 Revolving credit facility, average rate of interest of 3.73% $ 487,009 $ 292,783 Equipment financing, due in monthly installments to September 2021, secured by equipment. These notes bear interest ranging from 0.22% to 3.29% 8,152 8,594 Note payable by consolidated joint venture, due July 2019. This note bears interest at 6-month LIBOR plus 2.5% 2,483 — Other notes payable 230 285 Total debt $ 497,874 $ 301,662 Less: current portion of debt 2,242 2,069 Total long-term portion of debt $ 495,632 $ 299,593
Schedule of future principal payments on long-term debt	December 30, December 25, ($ in thousands) 2016 2015 Revolving credit facility, average rate of interest of 3.73% $ 487,009 $ 292,783 Equipment financing, due in monthly installments to September 2021, secured by equipment. These notes bear interest ranging from 0.22% to 3.29% 8,152 8,594 Note payable by consolidated joint venture, due July 2019. This note bears interest at 6-month LIBOR plus 2.5% 2,483 — Other notes payable 230 285 Total debt $ 497,874 $ 301,662 Less: current portion of debt 2,242 2,069 Total long-term portion of debt $ 495,632 $ 299,593 At December 30, 2016, future principal payments on long‑term debt for each year ending are as follows: ($ in thousands) Principal Payments 2017 $ 2,242 2018 2,232 2019 491,243 2020 1,598 2021 559 Thereafter — Total future principal payments $ 497,874

Operating Lease Obligations (Ta

Operating Lease Obligations (Tables)	12 Months Ended
	Dec. 30, 2016
Operating Lease Obligations
Schedule of future minimum lease payments	($ in thousands) Lease Payments 2017 $ 82,242 2018 73,089 2019 61,931 2020 50,095 2021 42,437 Thereafter 230,802 Total future minimum lease payments $ 540,596

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 30, 2016
Income Taxes
Schedule of income related to continuing operations before provision for income taxes	($ in thousands) 2016 2015 2014 U.S. (loss) income $ (43,917) $ 79,058 $ (161,951) Foreign income 73,629 30,724 196,469 Income before taxes $ 29,712 $ 109,782 $ 34,518
Schedule of provision for income taxes	($ in thousands) 2016 2015 2014 Current income tax (benefit) expense: Federal $ 19,668 $ 5,138 $ 17,660 Foreign 16,975 15,356 14,318 State and local 3,985 8,106 5,797 Total current income tax expense 40,628 28,600 37,775 Deferred income tax (benefit) expense: Federal (42,810) 8,212 24,699 Foreign (76,665) (7,138) (11,256) State (8,301) (912) (4,260) Total deferred income tax benefit (127,776) 162 9,183 Total income tax (benefit) expense $ (87,148) $ 28,762 $ 46,958
Schedule of reconciliations of income tax computed at the U.S. federal statutory tax rate to effective income tax rate	($ in thousands) 2016 2015 2014 Pretax income $ 29,712 $ 109,782 $ 34,518 Federal statutory rate Expected tax (benefit) expense 10,399 38,424 12,081 Reconciling items: State income taxes, net of federal benefit (599) 5,030 (3,901) Compensation (5,431) — — Non-deductible goodwill impairment — — 8,881 Non-taxable reversal of purchase accounting accrual — — (5,459) Tax effect of noncontrolling interests (1,544) (3,205) (1,557) Permanent expenses 14,611 27,138 16,221 Foreign tax rate differential (13,978) (10,636) 10,765 Tax credits 880 (8,281) (19,278) Change in valuation allowance (89,689) 3,146 35,008 Change in uncertain tax positions 4,698 (23,434) 5,460 Other (6,495) 580 (11,263) (Benefit) provision for income taxes $ (87,148) $ 28,762 $ 46,958
Schedule of tax effects of temporary differences that give rise to significant portions of the deferred tax assets and liabilities	($ in thousands) 2016 2015 Deferred tax assets: Net operating loss carryforwards $ 102,917 $ 121,599 Deferred gain, insurance and other 93,809 62,684 Credit carryovers 76,916 71,458 Accrued employee benefits 174,717 239,677 Total deferred tax assets 448,359 495,418 Valuation allowance (46,044) (210,391) Net deferred tax assets 402,315 285,027 Deferred tax liabilities: Investments in affiliates (10,025) (6,882) Depreciation and amortization (29,039) (22,760) Net deferred tax liabilities (39,064) (29,642) Net deferred tax assets $ 363,251 $ 255,385
Schedule of reconciliation of the beginning and ending amount of uncertain tax positions	A reconciliation of the beginning and ending amount of uncertain tax positions as of December 30, 2016 and December 25, 2015 is as follows (in thousands): Balance at December 31, 2014 $ 48,561 Additions for current year tax positions 30,363 Additions for prior year tax positions 2,797 Reductions for prior year tax positions (1,131) Reductions as a result of settlement with tax authority (19,862) Reductions as a result of lapse of applicable statue of expirations (1,486) Balance at December 25, 2015 $ 59,242 Additions for current year tax positions 23,888 Additions for prior year tax positions 8,248 Reductions for prior year tax positions (12,111) Reductions as a result of settlement with tax authority (2,136) Reductions as a result of lapse of applicable statue of expirations (283) Balance at December 30, 2016 $ 76,848

Earnings Per Share (Tables)

Earnings Per Share (Tables)	12 Months Ended
	Dec. 30, 2016
Earnings Per Share
Summary of reconciliations of basic and diluted EPS	December 30, December 25, December 31, ($ in thousands, except per share amounts) 2016 2015 2014 Numerator - basic and diluted: Net income (loss) from continuing operations $ 121,471 $ 84,850 $ (5,834) Net (loss) income from discontinued operations (245,725) 7,267 (312,768) Net (loss) income (124,254) 92,117 (318,602) Less: income attributable to noncontrolling interests from continuing operations (4,611) (3,830) (6,606) Less: loss (income) attributable to noncontrolling interests from discontinued operations 143,903 (7,884) 143,671 Net income (loss) attributable to CH2M 15,038 80,403 (181,537) Less: accrued dividends attributable to preferred stockholders 14,006 5,088 — Less: income allocated to preferred stockholders - basic 152 4,279 — Income (loss) available to common stockholders - basic and diluted $ 880 $ 71,036 $ (181,537) Denominators: Weighted-average common shares outstanding - basic 25,648 27,119 28,257 Dilutive effect of common stock equivalents 84 62 — Diluted adjusted weighted-average common shares outstanding, assuming conversion of common stock equivalents 25,732 27,181 28,257 Basic net income (loss) from continuing operations per common share $ 0.26 $ 2.64 $ (0.44) Basic net loss from discontinued operations per common share (0.23) (0.02) (5.98) Basic net income (loss) per common share $ 0.03 $ 2.62 $ (6.42) Diluted net income (loss) from continuing operations per common share $ 0.26 $ 2.63 $ (0.44) Diluted net loss from discontinued operations per common share (0.23) (0.02) (5.98) Diluted net income (loss) per common share $ 0.03 $ 2.61 $ (6.42)

Restructuring and Related Cha39

Restructuring and Related Charges (Tables)	12 Months Ended
	Dec. 30, 2016
Restructuring and Related Charges
Schedule of restructuring charges	2014 Restructuring Plan 2016 Restructuring Plan ($ in thousands) Employee Severance and Termination Benefits Facilities Cost Other Employee Severance and Termination Benefits Facilities Cost Other Consolidated Total As of December 31, 2014 $ 1,060 $ 15,000 $ 420 $ — $ — $ — $ 16,480 Provision 27,796 18,862 13,982 — — — 60,640 Cash payments (20,853) (8,443) (13,432) — — — (42,728) Other non-cash — (2,036) — — — — (2,036) As of December 25, 2015 $ 8,003 $ 23,383 $ 970 $ — $ — $ — $ 32,356 Provision — — — 25,795 14,271 2,135 42,201 Cash payments (6,988) (7,898) (970) (19,754) (519) (2,105) (38,234) Other non-cash — (1,490) — — 1,338 — (152) As of December 30, 2016 $ 1,015 $ 13,995 $ — $ 6,041 $ 15,090 $ 30 $ 36,171

Employee Benefit Plans (Tables)

Employee Benefit Plans (Tables)	12 Months Ended
	Dec. 30, 2016
Employee Benefit Plans
Schedule of activity relating to the 2009 Stock Option Plan	Number Weighted Average Stock Options: of Shares Exercise Price Outstanding at December 25, 2015 2,205,246 $ Granted 888,913 $ Exercised (307,746) $ Forfeited (193,964) $ Expired (195,375) $ Outstanding at December 30, 2016 2,397,074 $ Exercisable at December 30, 2016 1,001,894 $ Available for future grants 1,810,235
Schedule of stock option outstanding and stock option and exercisable	2016 2015 Stock options outstanding: Aggregate intrinsic value (thousands) $ 939 $ 26,462 Weighted average contractual term (years) Stock options vested and exercisable: Aggregate intrinsic value (thousands) $ 262 $ 13,486 Weighted average contractual term (years)
Schedule of assumptions used in determining the fair value of options granted	2016 2015 Risk-free interest rate 0.97 % 1.36 % Expected dividend yield — % — % Expected option life 4.2 Years 4.2 Years Expected stock price volatility 19.9 % 17.3 %
Schedule of activity relating to the Phantom Stock Plan	Number of Units Balance at December 25, 2015 17,508 Granted 387 Exercised (46) Forfeited (297) Balance at December 30, 2016 17,552
Schedule of activity relating to the SARs Plan	Number Weighted Average of Rights Exercise Price Balance at December 25, 2015 34,916 $ Granted 16,404 $ Exercised (5,320) $ Forfeited (15,872) $ Balance at December 30, 2016 30,128 $
Summary of activity relating to the Restricted Stock Policy and Administration Plan	Weighted Average Grant Date Non ‑ vested Shares Fair Value Balance at December 25, 2015 293,835 $ Granted 50,554 $ Vested (220,684) $ Cancelled (21,514) $ Balance at December 30, 2016 102,191 $

Employee Retirement Plans (Tabl

Employee Retirement Plans (Tables)	12 Months Ended
	Dec. 30, 2016
Pension Plans
Pension and Other Postretirement Benefits
Schedule of actuarial assumptions used to compute the net periodic expense	U.S. Pension Non-U.S. Plans Pension Plans 2016 2015 2014 2016 2015 2014 Discount rate Expected long ‑ term rate of return on plan assets Rate of compensation increase
Schedule of components of the net periodic pension (income) expense	U.S. Pension Plans Non-U.S. Pension Plans December 30, December 25, December 31, December 30, December 25, December 31, ($ in thousands) 2016 2015 2014 2016 2015 2014 Service cost $ 2,698 $ 3,450 $ 3,132 $ 5,298 $ 3,522 $ 3,296 Interest cost 11,679 11,241 10,941 36,971 43,714 50,278 Expected return on plan assets (11,817) (13,248) (11,683) (33,816) (31,460) (36,420) Amortization of prior service credits (577) (766) (766) (2,371) — — Recognized net actuarial loss 6,704 7,465 4,598 3,964 3,941 1,199 Gain on curtailment (4,567) — — — — — Gain on settlements — — — (1,235) — — Other Adjustments — — — — (113) — Net expense included in current income $ 4,120 $ 8,142 $ 6,222 $ 8,811 $ 19,604 $ 18,353
Schedule of significant actuarial weighted average assumptions used to compute the benefit obligations for the plans	U.S. Pension Plans Non-U.S. Pension Plans 2016 2015 2016 2015 Discount rate Rate of compensation increase
Schedule of change in benefit obligation for the pension, non-qualified pension and post-retirement benefit plans and change in plan assets for the pension plans	U.S. Pension Plans Non-U.S. Pension Plans December 30, December 25, December 30, December 25, ($ in thousands) 2016 2015 2016 2015 Benefit obligation at beginning of year $ 248,932 $ 268,457 $ $ 1,236,543 Service cost 2,698 3,450 5,298 3,522 Interest cost 11,679 11,241 36,971 43,714 Actuarial loss (gain), net 16,146 (19,572) 324,962 (27,194) Participant contributions — — 279 317 Benefits paid (13,934) (14,759) (36,542) (39,397) Plan amendments — 115 (362,280) (113) Curtailment (2,961) — — — Settlements — — (34,537) — Addition of significant end-of-service benefit plans — — — 8,704 Currency translation — — (199,369) (51,493) Benefit obligation at end of year $ 262,560 $ 248,932 $ 909,385 $ Plan assets at beginning of year $ 187,299 $ 196,061 $ 751,878 $ 776,737 Actual return on plan assets 8,921 (5,009) 124,059 19,390 Company contributions 12,295 11,006 141,698 28,070 Participant contributions — — 279 317 Benefits paid (13,934) (14,759) (36,542) (39,397) Settlements — — (32,383) — Currency translation — — (162,491) (33,239) Fair value of plan assets at end of year $ 194,581 $ 187,299 $ 786,498 $ 751,878
Schedule of expected benefit payments	U.S. Pension Non-U.S. ($ in thousands) Plans Pension Plans 2017 $ 16,594 $ 37,303 2018 16,758 36,753 2019 16,837 37,702 2020 16,910 38,033 2021 17,592 38,241 Thereafter 86,226 201,493 $ 170,917 $ 389,525
Schedule of target allocation and weighted-average asset allocations for the defined benefit pension plans by asset category	Target U.S. Pension Plans Non-U.S. Pension Plans Allocation 2016 2015 2016 2015 Equity securities Debt securities Other Total
Summary of the fair values of defined benefit pension plan assets by major asset category	U.S. Pension Plans Quoted Prices in Significant Other Significant Active Markets Observable Inputs Unobservable Inputs ($ in thousands) Total (Level 1) (Level 2) (Level 3) December 30, 2016 Cash and cash equivalents $ 2,833 $ 2,833 $ — $ — Investment funds: Equity funds 87,173 31,074 56,099 — Fixed income securities 104,575 70,590 33,985 — Total $ 194,581 $ 104,497 $ 90,084 $ — December 25, 2015 Cash and cash equivalents $ 2,369 $ 2,369 $ — $ — Investment funds: Equity funds 88,176 29,829 58,347 — Fixed income securities 96,754 62,147 34,607 — Total $ 187,299 $ 94,345 $ 92,954 $ — Non-U.S. Pension Plans Quoted Prices in Significant Other Significant Active Markets Observable Inputs Unobservable Inputs ($ in thousands) Total (Level 1) (Level 2) (Level 3) December 30, 2016 Cash and cash equivalents $ 92,624 $ 80,538 $ 12,086 $ — Investment funds: Equity funds 229,261 — 229,261 — Fixed income securities 367,862 — 367,862 — International property fund 3,326 — 3,326 — Other 25,648 — 25,648 — Total investments in the fair value hierarchy $ 718,721 $ 80,538 $ 638,183 $ — Investments measured at net asset value 67,777 Total investment asset fair value measurement $ 786,498 $ 80,538 $ 638,183 $ — December 25, 2015 Cash and cash equivalents $ 34,673 $ 7,719 $ 26,954 $ — Investment funds: Equity funds 231,931 — 231,931 — Fixed income securities 386,770 — 386,770 — International property fund 3,549 — 3,549 — Other 19,637 — 19,637 — Total investments in the fair value hierarchy $ 676,560 $ 7,719 $ 668,841 $ — Investments measured at net asset value 75,318 Total investment asset fair value measurement $ 751,878 $ 7,719 $ 668,841 $ —
Schedule of underfunded status of the pension, non-qualified pension and post-retirement benefit plans	Non-U.S. U.S. Pension Plans Pension Plans ($ in thousands) 2016 2015 2016 2015 Projected benefit obligation $ 262,560 $ 248,932 $ 909,385 $ 1,174,603 Fair value of plan assets 194,581 187,299 786,498 751,878 Overfunded status — — 2,493 2,906 Underfunded status $ (67,979) $ (61,633) $ (125,380) $ (425,631) Amounts recognized in accumulated other comprehensive income consist of: Net actuarial loss $ 88,066 $ 78,689 $ 342,227 $ 173,196 Net prior service credits (323) (5,468) (312,834) — Total $ 87,743 $ 73,221 $ 29,393 $ 173,196 Amounts to be recognized in the following year as a component of net periodic pension expense: Net actuarial loss $ 7,630 $ 6,513 $ 10,244 2,885 Net prior service credits (53) (752) (9,795) — Total $ 7,577 $ 5,761 $ 449 2,885 Additional information: Accumulated benefit obligation $ $ 245,726 $ 904,747 $ 1,166,501
Postretirement Benefit Plans
Pension and Other Postretirement Benefits
Schedule of actuarial assumptions used to compute the net periodic expense	Non-Qualified Pension Plan Postretirement Benefit Plans December 30, December 25, December 31, December 30, December 25, December 31, 2016 2015 2014 2016 2015 2014 Actuarial assumptions at beginning of year: Discount rate Initial healthcare costs trend rate na na na na na na Ultimate healthcare cost trend rate na na na na na na Year ultimate trend rate is reached na na na na na na na—not applicable
Schedule of components of the net periodic pension (income) expense	Non-Qualified Postretirement Pension Plan Benefit Plans ($ in thousands) 2016 2015 2014 2016 2015 2014 Service cost $ — $ — $ — $ 826 $ 967 $ 1,058 Interest cost 53 58 78 1,988 2,098 2,195 Amortization of prior service credits — — — (384) (29) (29) Recognized net actuarial loss (gain) — 1 — (12) (8) (11) Net expense included in current income $ 53 $ 59 $ 78 $ 2,418 $ 3,028 $ 3,213
Schedule of change in benefit obligation for the pension, non-qualified pension and post-retirement benefit plans and change in plan assets for the pension plans	Non-Qualified Postretirement Pension Plan Benefit Plans ($ in thousands) 2016 2015 2016 2015 Benefit obligation at beginning of year $ 1,227 $ 1,499 $ 41,908 $ 50,340 Service cost — — 826 967 Interest cost 53 58 1,988 2,098 Participant contributions — — 1,070 2,246 Actuarial loss (gain) (72) (41) (2,940) (5,597) Plan amendments — — — (2,417) Benefits paid (268) (289) (3,907) (5,729) Benefit obligation at end of year $ 940 $ 1,227 $ 38,945 $ 41,908
Schedule of expected benefit payments	Non-Qualified Postretirement ($ in thousands) Pension Plan Benefit Plans 2017 $ 89 $ 2,471 2018 87 2,545 2019 85 2,637 2020 83 2,751 2021 80 2,864 2022-2026 359 14,325 $ 783 $ 27,593
Schedule of underfunded status of the pension, non-qualified pension and post-retirement benefit plans	Non-Qualified Postretirement Pension Plan Benefit Plans ($ in thousands) 2016 2015 2016 2015 Projected benefit obligation $ 940 $ 1,227 $ — $ — Accumulated benefit obligation — — 38,945 41,908 Underfunded status $ (940) $ (1,227) $ (38,945) $ (41,908) Amounts recognized in accumulated other comprehensive income consist of: Net actuarial loss (gain) $ 45 $ 117 $ (6,405) $ (3,476) Net prior service credit — — (2,235) (2,618) Total $ 45 $ 117 $ (8,640) $ (6,094) Amounts to be recognized in the following year as a component of net periodic cost: Net actuarial gain $ — $ — $ (285) $ (13) Net prior service credit — — (383) (384) Total $ — $ — $ (668) $ (397)

Segment Information (Tables)

Segment Information (Tables)	12 Months Ended
	Dec. 30, 2016
Segment Information
Summary of gross revenue by market	Year Ended December 30, 2016 Gross Equity in Operating ($ in thousands) Revenue Earnings Income (Loss) National Governments $ 1,960,439 $ 19,605 $ 5,641 Private 1,309,876 3,860 51,062 State & Local Governments 1,925,352 28,492 (6,741) Total $ 5,195,667 $ 51,957 $ 49,962 Year Ended December 25, 2015 Gross Equity in Operating ($ in thousands) Revenue Earnings Income (Loss) National Governments $ 1,378,478 $ 30,419 $ 11,945 Private 1,661,163 1,379 100,863 State & Local Governments 2,110,140 14,967 15,144 Total $ 5,149,781 $ 46,765 $ 127,952 Year Ended December 31, 2014 Gross Equity in Operating ($ in thousands) Revenue Earnings Income (Loss) National Governments $ 1,369,805 $ 36,445 $ 13,745 Private 1,747,027 1,960 15,820 State & Local Governments 2,099,692 16,513 25,781 Total $ 5,216,524 $ 54,918 $ 55,346
Schedule of total U.S. and international revenue	December 30, December 25, December 31, ($ in thousands) 2016 2015 2014 U.S. $ 3,304,752 $ 3,589,928 $ 3,806,935 International 1,890,915 1,559,853 1,409,589 Total $ 5,195,667 $ 5,149,781 $ 5,216,524
Schedule of total U.S. and international plant, property, and equipment, net	December 30, December 25, December 31, ($ in thousands) 2016 2015 2014 U.S. $ 225,929 $ 179,436 $ 215,689 International 20,667 20,029 42,471 Total $ 246,596 $ 199,465 $ 258,160

Discontinued Operations (Tables

Discontinued Operations (Tables)	12 Months Ended
	Dec. 30, 2016
Discontinued Operations
Schedule of reconciliation of major classes of line items constituting net loss from discontinued operations and carrying amounts of major classes of assets and liabilities included in discontinued operations	The following table presents a reconciliation of the major classes of line items constituting the net (loss) income from discontinued operations related the fixed-price Power EPC business: For The Years Ended December 30, December 25, December 31, ($ in thousands) 2016 2015 2014 Gross revenue $ 40,277 $ 211,724 $ 196,945 Operating expenses: Direct cost of services (325,875) (198,863) (531,210) Selling, general and administrative (4,468) (5,972) (17,121) Impairment losses on goodwill and intangibles — — (45,546) (Loss) income from discontinued operations before provision for income taxes (290,066) 6,889 (396,932) Benefit for income taxes related to discontinued operations 44,341 378 84,164 Net (loss) income from discontinued operations $ (245,725) $ 7,267 $ (312,768) The following table presents a reconciliation of the carrying amounts of the major classes of assets and liabilities included in discontinued operations related the fixed-price Power EPC business:   December 30, December 25, ($ in thousands) 2016 2015 Current assets: Cash and cash equivalents $ 9,664 $ 48,042 Client accounts 1,787 22,195 Unbilled revenue 972 725 Other receivables, net 16 107 Prepaid expenses and other current assets 2,010 4,224 Current assets of discontinued operations 14,449 75,293 Property, plant and equipment, net 1,836 4,201 Total assets of discontinued operations $ 16,285 $ 79,494 Current liabilities: Accounts payable and accrued subcontractor costs $ 20,317 $ 50,301 Billings in excess of revenue (933) 37,647 Other accrued liabilities 188,721 94,008 Current liabilities of discontinued operations 208,105 181,956 Total liabilities of discontinued operations $ 208,105 $ 181,956

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 30, 2016
Commitments and Contingencies
Schedule of commercial commitments outstanding	Amount of Commitment Expiration Per Period Less than Total Amount ($ in thousands) 1 Year 1-3 Years 4-5 Years Over 5 Years Committed Letters of credit $ 47,808 $ 44,050 $ 6,231 $ 27,706 $ 125,795 Bank guarantees 7,724 615 51 — 8,390 Surety and bid bonds 765,180 35,397 67 — 800,644 Total $ 820,712 $ 80,062 $ 6,349 $ 27,706 $ 934,829

Summary of Business and Signi45

Summary of Business and Significant Accounting Policies - Capital Structure (Details) - $ / shares	Dec. 30, 2016	Dec. 25, 2015
Accounting Changes and Error Corrections [Abstract]
Common stock, shares authorized	100,000,000	100,000,000
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Preferred stock, shares authorized	50,000,000	50,000,000
Preferred stock, par value (in dollars per share)	$ 0.01	$ 0.01

Summary of Business and Signi46

Summary of Business and Significant Accounting Policies - Change in Fiscal Year End (Details)	12 Months Ended
	Dec. 30, 2016
Summary of Business and Significant Accounting Policies
Length of certain fiscal years	371 days

Summary of Business and Signi47

Summary of Business and Significant Accounting Policies - Revenue Recognition (Details)	12 Months Ended
	Dec. 30, 2016item
Revenue Recognition
Number of basic types of contracts	4

Summary of Business and Signi48

Summary of Business and Significant Accounting Policies - Cash and Cash Equivalents (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 31, 2015	Dec. 25, 2015	Dec. 31, 2014	Dec. 31, 2013
Cash and Cash Equivalents
Cash and cash equivalents	$ 121,365	$ 148,979	$ 148,979	$ 117,089	$ 228,239
Joint venture
Cash and Cash Equivalents
Cash and cash equivalents	$ 46,600		$ 95,400

Summary of Business and Signi49

Summary of Business and Significant Accounting Policies - General Information (Details)	12 Months Ended
	Dec. 30, 2016
Building and land improvements | Minimum
Property, Plant and Equipment
Useful lives of assets	12 years
Building and land improvements | Maximum
Property, Plant and Equipment
Useful lives of assets	20 years
Furniture, fixtures, computers, software and other equipment | Minimum
Property, Plant and Equipment
Useful lives of assets	3 years
Furniture, fixtures, computers, software and other equipment | Maximum
Property, Plant and Equipment
Useful lives of assets	10 years

Summary of Business and Signi50

Summary of Business and Significant Accounting Policies - Accumulated Other Comprehensive Loss - Roll Forward (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2016USD ($)
Accumulated Other Comprehensive Loss
Balance at beginning of year	$ 412,185
Shares issued to noncontrolling interest in Halcrow Group Limited	40
Balance at end of year	546,716
Benefit plans
Accumulated Other Comprehensive Loss
Balance at beginning of year	(225,669)
Benefit plan adjustments	72,402
Noncontrolling interest in Halcrow Group Limited	12,890
Other comprehensive loss recognized during the year	7,145
Balance at end of year	(133,232)
Foreign currency translation
Accumulated Other Comprehensive Loss
Balance at beginning of year	(49,035)
Other comprehensive loss recognized during the year	(27,141)
Balance at end of year	$ (76,176)

Summary of Business and Signi51

Summary of Business and Significant Accounting Policies - Accumulated Other Comprehensive Loss - Reclassifications (Details) - Benefit plans $ in Thousands	12 Months Ended
	Dec. 30, 2016USD ($)
Reclassification Adjustment out of Accumulated Other Comprehensive Income
Net of tax reclassification adjustment	$ 72,402
Selling, general and administrative expense
Reclassification Adjustment out of Accumulated Other Comprehensive Income
Pretax reclassification adjustment	$ 95,500

Summary of Business and Signi52

Summary of Business and Significant Accounting Policies - Recent Accounting Standards - ASU 2016-15 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Recent Accounting Standards
Acquisition related payments	$ 18,004		$ 87,607
Net cash provided by (used in) financing activities from continuing operations	178,068	$ (124,730)	$ (55,149)
Accounting Standards Update 2016-15 | Proforma Adjustment
Recent Accounting Standards
Acquisition related payments	(15,900)
Net cash provided by (used in) financing activities from continuing operations	$ 15,900

Summary of Business and Signi53

Summary of Business and Significant Accounting Policies - Recent Accounting Standards - ASU 2016-09 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Recent Accounting Standards
(Benefit) provision for income taxes	$ (87,148)	$ 28,762	$ 46,958
Unrecognized tax benefits	76,848	59,242	48,561
Excess tax (costs) benefits from stock-based compensation, operating	3,918	(6,980)	7,628
Employee withholding taxes paid, financing activities	4,117	4,840	6,502
Adjustments for New Accounting Principle, Early Adoption | Accounting Standards Update 2016-09
Recent Accounting Standards
(Benefit) provision for income taxes	(3,900)
Unrecognized tax benefits	11,100
Excess tax (costs) benefits from stock-based compensation, operating		7,000	(7,600)
Excess tax (costs) benefits from stockbased compensation, financing		(7,000)	$ 7,600
Employee withholding taxes paid, operating activities	(4,800)	(6,500)
Employee withholding taxes paid, financing activities	$ 4,800	$ 6,500

Summary of Business and Signi54

Summary of Business and Significant Accounting Policies - Recent Accounting Standards - ASU 2016-02 (Details) $ in Thousands	Dec. 30, 2016USD ($)
Recent Accounting Standards
Future minimum lease payments	$ 540,596

Summary of Business and Signi55

Summary of Business and Significant Accounting Policies - Recent Accounting Standards - ASU 2016-01 (Details) $ in Millions	Dec. 30, 2016USD ($)
Recent Accounting Standards
Equity securities currently accounted for under the cost method of accounting	$ 3.5

Summary of Business and Signi56

Summary of Business and Significant Accounting Policies - Recent Accounting Standards - ASU 2015-17 (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015
Recent Accounting Standards
Deferred tax asset, noncurrent	$ 363,251	$ 255,385
Previously Reported
Recent Accounting Standards
Deferred tax asset, current		8,700
Deferred tax asset, noncurrent		$ 246,700

Changes in Project-Related Es57

Changes in Project-Related Estimates (Details) - USD ($) $ in Thousands	2 Months Ended	3 Months Ended	12 Months Ended
	Mar. 07, 2017	Jun. 24, 2016	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Other accrued liabilities
Changes in project-related estimates
Reserves for project related losses			$ 71,200	$ 62,700
Fixed Price Contract | Southwestern United States
Changes in project-related estimates
Percentage of completion of the project			75.00%
Charge to operations due to changes in cost estimates		$ 60,000	$ 61,300	38,700
Change orders and claims			84,000
Loss on project			93,600
Fixed Price Contract | Northeastern United States
Changes in project-related estimates
Charge to operations due to changes in cost estimates				$ 0	$ 64,400
Joint venture
Changes in project-related estimates
Loss on project			301,500		$ 280,000
Project costs incurred	$ 20,000
Bonds to secure performance			$ 50,000

Preferred Stock Issuance (Detai

Preferred Stock Issuance (Details) $ / shares in Units, $ in Thousands	Jun. 24, 2020$ / shares	Jun. 24, 2015USD ($)shares	May 27, 2015USD ($)shares	Dec. 30, 2016USD ($)item$ / sharesshares	Dec. 25, 2015USD ($)$ / sharesshares	Jun. 22, 2015$ / sharesshares
Stockholders Equity
Preferred stock, shares authorized | shares				50,000,000	50,000,000
Preferred stock, par value (in dollars per share) | $ / shares				$ 0.01	$ 0.01
Stock sold and issued				$ 99,800	$ 191,677
Proceeds from issuance of preferred stock				99,800	$ 191,677
Issuance cost				$ 200
Series A Preferred Stock
Stockholders Equity
Preferred stock, shares authorized | shares				10,000,000	10,000,000	10,000,000
Original issue price of share (in dollars per share) | $ / shares	$ 62.22					$ 62.22
Annual dividend rate	5.00%
Conversion price (in dollars per share) | $ / shares	$ 62.22
Number of installments for stock redemption | item				1
Series A Preferred Stock | Sale Recommended Stockholders Not Approve
Stockholders Equity
Conversion price (in dollars per share) | $ / shares	$ 52.65
Series A Preferred Stock | Maximum
Stockholders Equity
Redemption price of preferred stock				$ 600,000
Series A Preferred Stock | Minimum
Stockholders Equity
Authorized amount for investment				$ 100,000
Series A Preferred Stock | Plan
Stockholders Equity
Annual dividend rate if failure by stockholders to approve	15.00%
Series A Preferred Stock | Plan | Maximum
Stockholders Equity
Annual dividend rate	10.00%
Conversion price (in dollars per share) | $ / shares	$ 47.86
Series A Preferred Stock | Apollo Global Management, LLC
Stockholders Equity
Stock sold and issued (in shares) | shares		3,214,400
Aggregate purchase price of preferred stock		$ 200,000
Proceeds from issuance of preferred stock		191,700
Issuance cost		$ 8,300
Series A Preferred Stock | Apollo Global Management, LLC | Plan
Stockholders Equity
Stock sold and issued (in shares) | shares			1,607,200
Stock sold and issued			$ 100,000

Variable Interest Entities an59

Variable Interest Entities and Equity Method Investments - General Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jun. 24, 2016	Mar. 25, 2016	Dec. 25, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Consolidated VIEs
Gross revenue	$ 1,315,083	$ 1,302,609	$ 1,290,965	$ 1,287,010	$ 1,332,796	$ 1,303,978	$ 1,284,652	$ 1,228,355	$ 5,195,667	$ 5,149,781	$ 5,216,524
Net loss from discontinued operations	(9,873)	$ (87,199)	$ (148,532)	$ (121)	(940)	$ 8,680	$ (2,424)	$ 1,951	(245,725)	7,267	(312,768)
Investments in and Advance to Affiliates, Subsidiaries, Associates, and Joint Ventures [Abstract]
Investments in unconsolidated affiliates	66,329				84,296				66,329	84,296
Consolidated
Consolidated VIEs
Total assets of joint ventures, consolidated	220,300				224,600				220,300	224,600
Total liabilities of joint ventures, consolidated	385,900				289,300				385,900	289,300
Gross revenue									990,900	533,000	365,900
Net loss from discontinued operations									45,500	209,600	115,600
Discontinued Operations | Power EPC
Consolidated VIEs
Total assets of joint ventures, consolidated	15,400				71,400				15,400	71,400
Total liabilities of joint ventures, consolidated	$ 200,300				$ 164,900				200,300	164,900
Net loss from discontinued operations									$ (245,725)	$ 7,267	$ (312,768)

Variable Interest Entities an60

Variable Interest Entities and Equity Method Investments - Summarized Financials (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jun. 24, 2016	Mar. 25, 2016	Dec. 25, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
FINANCIAL POSITION:
Current assets	$ 1,389,897				$ 1,671,191				$ 1,389,897	$ 1,671,191
Total assets	2,670,462				2,861,299				2,670,462	2,861,299
Current liabilities	1,315,361				1,476,325				1,315,361	1,476,325
Partners'/Owners' equity	546,716				412,185				546,716	412,185
Total liabilities and stockholders' equity	2,670,462				2,861,299				2,670,462	2,861,299
RESULTS OF OPERATIONS:
Revenue	1,315,083	$ 1,302,609	$ 1,290,965	$ 1,287,010	1,332,796	$ 1,303,978	$ 1,284,652	$ 1,228,355	5,195,667	5,149,781	$ 5,216,524
Selling, general and administrative									(909,254)	(924,301)	(1,076,000)
Operating income	24,615	(1,624)	(14,051)	41,022	18,973	55,151	14,396	39,432	49,962	127,952	55,346
Net income (loss) attributable to CH2M	36,568	$ 15,933	$ (62,042)	$ 24,579	13,710	$ 39,445	$ 3,750	$ 23,498	15,038	80,403	(181,537)
CH2M's share of net income									51,957	46,765	54,918
Unconsolidated | Equity method investments
FINANCIAL POSITION:
Current assets	457,273				569,224				457,273	569,224
Noncurrent assets	21,964				22,333				21,964	22,333
Total assets	479,237				591,557				479,237	591,557
Current liabilities	303,502				383,887				303,502	383,887
Noncurrent liabilities	1,353				1,566				1,353	1,566
Partners'/Owners' equity	174,382				206,104				174,382	206,104
Total liabilities and stockholders' equity	479,237				591,557				479,237	591,557
CH2M HILL's share of equity	$ 66,329				$ 84,296				66,329	84,296
RESULTS OF OPERATIONS:
Revenue									1,683,389	2,382,854	2,514,461
Direct costs									(1,544,856)	(2,177,271)	(2,297,607)
Gross margin									138,533	205,583	216,854
Selling, general and administrative									(44,306)	(55,250)	(39,981)
Operating income									94,227	150,333	176,873
Other loss, net									(5,028)	(4,620)	(3,663)
Net income (loss) attributable to CH2M									89,199	145,713	173,210
CH2M's share of net income									$ 51,957	$ 46,765	$ 54,918

Variable Interest Entities an61

Variable Interest Entities and Equity Method Investments - Percent Ownership (Details) - Affiliated unconsolidated companies	12 Months Ended
	Dec. 30, 2016
Ch2m Hill Mace Joint Venture
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	51.00%
Transcend Partners, LTD.
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	40.00%
Halcrow Hyder
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	50.00%
OMI BECA, Ltd.
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	50.00%
Sydney Water Corporation-Odour Management Program Alliance
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	50.00%
U.S. | Americas Gateway Builders [Member]
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	49.00%
U.S. | CH2M-WG Idaho, LLC
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	50.50%
U.S. | Clark-Nexsen/CH2M Hill-Norfolk Member
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	50.00%
U.S. | Coastal Estuary Services
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	49.90%
U.S. | National Security Technologies, LLC
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	10.00%
U.S. | Savannah River Remediation LLC
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	15.00%
U.S. | URS/CH2M OAK RIDGE LLC
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	45.00%
U.S. | Washington Closure, LLC
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	30.00%
International | A-one+ Integrated Highway Services
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	33.30%
International | Broadlands Environmental Services
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	10.00%
International | C2V+
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	50.00%
International | Cavendish Dounreay Partnership, Ltd.
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	30.00%
International | CH2M HILL Kunwon PMC
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	54.00%
International | CHT JV
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	50.00%
International | Consorcio Integrador Rio de Janeiro
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	48.00%
International | Consorcio Sondotecnica-Cobrape-CH2M
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	25.00%
International | CPG Consultants- CH2M NIP JV
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	50.00%
International | HWC Treatment Program Alliance Joint Venture
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	50.00%
International | SMNM VECO Joint Venture
Investments in affiliated unconsolidated companies
Percentage of ownership in affiliated unconsolidated companies	50.00%

Property, Plant and Equipment -

Property, Plant and Equipment - Tabular Disclosure (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Property, Plant and Equipment
Property, plant and equipment, gross	$ 501,885	$ 454,486
Less: Accumulated depreciation	(255,289)	(255,021)
Net property, plant and equipment	246,596	199,465	$ 258,160
Land
Property, Plant and Equipment
Property, plant and equipment, gross	5,021	5,021
Building and land improvements
Property, Plant and Equipment
Property, plant and equipment, gross	107,140	65,794
Furniture and fixtures
Property, Plant and Equipment
Property, plant and equipment, gross	26,009	25,237
Computer and office equipment
Property, Plant and Equipment
Property, plant and equipment, gross	157,542	153,979
Field equipment
Property, Plant and Equipment
Property, plant and equipment, gross	130,681	138,721
Leasehold improvements
Property, Plant and Equipment
Property, plant and equipment, gross	$ 75,492	$ 65,734

Property, Plant and Equipment63

Property, Plant and Equipment - Depreciation Expense (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Property, Plant and Equipment
Depreciation expense	$ 42.8	$ 45.1	$ 43.1

Property, Plant and Equipment64

Property, Plant and Equipment - Additions (Details) $ in Millions	12 Months Ended
	Dec. 30, 2016USD ($)
Building and land improvements
Property, Plant and Equipment
Addition to buildings and land improvements	$ 42.9

Receivables - General Informati

Receivables - General Information (Details)	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Customer concentration risk | Receivables | U.S. federal government
Receivables, net
Percentage of net receivables accounted	10.00%	10.00%

Receivables - Allowance for Unc

Receivables - Allowance for Uncollectible Accounts (Details) - Uncollectible Accounts - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Change in allowance for uncollectible accounts
Balance at beginning of year	$ 7,432	$ 8,360
Provision charged to expense	5,864	2,013
Accounts written off	(432)	(1,573)
Other	(877)	(1,368)
Balance at end of year	$ 11,987	$ 7,432

Acquisitions - TERA Acquisition

Acquisitions - TERA Acquisition - Consideration (Details) $ in Millions	Apr. 04, 2014USD ($)
TERA
Acquisitions
Total consideration	$ 119.6

Acquisitions - TERA Acquisiti68

Acquisitions - TERA Acquisition - Pro Forma Information (Details) - TERA - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Business acquisition, pro forma information
Revenue	$ 16.8	$ 69.2	$ 84.6
Operating income	$ 3.7	$ 9.2	$ 10.6

Acquisitions - Controlling Inte

Acquisitions - Controlling Interest in Joint Venture (Details) $ in Thousands	9 Months Ended	12 Months Ended
	Sep. 30, 2016USD ($)	Dec. 30, 2016USD ($)item
Acquisitions
Goodwill acquired		$ 31,266
Controlling Interest in Joint Venture
Acquisitions
Number of joint ventures entity acquired a controlling interest | item		1
Payment to acquire a controlling interest in a joint venture		$ 6,300
Payment to acquire a controlling interest in a joint venture, net of cash acquired		$ 2,100
Gain on fair value remeasurement for joint venture	$ 15,000

Goodwill and Intangible Asset70

Goodwill and Intangible Assets - Goodwill Impairment (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2016USD ($)item	Dec. 31, 2014USD ($)
Goodwill
Number of reporting units | item	9
Goodwill impairment loss	$ 0	$ 64,200
Power EPC
Goodwill
Goodwill impairment loss		36,400
Industrial and Advanced Technology and Urban Environments and Sports
Goodwill
Goodwill impairment loss		$ 27,800

Goodwill and Intangible Asset71

Goodwill and Intangible Assets - Finite-lived Intangible Asset Impairment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Finite-lived intangible assets
Impairment of intangible assets	$ 0
Power EPC | Tradename
Finite-lived intangible assets
Impairment of intangible assets		$ 9,100

Goodwill and Intangible Asset72

Goodwill and Intangible Assets - Goodwill by Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Changes in goodwill
Balance at beginning of year	$ 510,985	$ 533,975
Acquisitions	31,266
Foreign currency translation	(64,499)	(22,990)
Balance at end of year	477,752	510,985
National Governments
Changes in goodwill
Balance at beginning of year	14,410	15,041
Acquisitions	938
Foreign currency translation	(2,595)	(631)
Balance at end of year	12,753	14,410
Private
Changes in goodwill
Balance at beginning of year	145,157	152,635
Acquisitions	4,377
Foreign currency translation	(2,621)	(7,478)
Balance at end of year	146,913	145,157
State And Local Governments
Changes in goodwill
Balance at beginning of year	351,418	366,299
Acquisitions	25,951
Foreign currency translation	(59,283)	(14,881)
Balance at end of year	$ 318,086	$ 351,418

Goodwill and Intangible Asset73

Goodwill and Intangible Assets - Intangible Assets by Segment (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Changes in intangibles
Balance at beginning of year	$ 59,011	$ 91,379
Amortization	(18,152)	(25,075)	$ (46,200)
Foreign currency translation	(2,835)	(7,293)
Balance at end of year	38,024	59,011	91,379
National Governments
Changes in intangibles
Balance at beginning of year	1,107	1,920
Amortization	(531)	(752)
Foreign currency translation	(143)	(61)
Balance at end of year	433	1,107	1,920
Private
Changes in intangibles
Balance at beginning of year	27,509	38,554
Amortization	(4,037)	(5,609)
Foreign currency translation	516	(5,436)
Balance at end of year	23,988	27,509	38,554
State And Local Governments
Changes in intangibles
Balance at beginning of year	30,395	50,905
Amortization	(13,584)	(18,714)
Foreign currency translation	(3,208)	(1,796)
Balance at end of year	$ 13,603	$ 30,395	$ 50,905

Goodwill and Intangible Asset74

Goodwill and Intangible Assets - Intangible Assets with Finite Lives (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Finite-lived intangible assets
Cost	$ 172,880	$ 192,079
Accumulated Amortization	(134,856)	(133,068)
Net finite-lived intangible assets	38,024	59,011	$ 91,379
Customer relationships
Finite-lived intangible assets
Cost	172,880	187,580
Accumulated Amortization	(134,856)	(128,655)
Net finite-lived intangible assets	$ 38,024	58,925
Tradename
Finite-lived intangible assets
Cost		4,499
Accumulated Amortization		(4,413)
Net finite-lived intangible assets		$ 86

Goodwill and Intangible Asset75

Goodwill and Intangible Assets - Expected Lives (Details)	12 Months Ended
	Dec. 30, 2016
Minimum
Finite-lived intangible assets
Useful lives of intangible assets	2 years
Maximum
Finite-lived intangible assets
Useful lives of intangible assets	10 years

Goodwill and Intangible Asset76

Goodwill and Intangible Assets - Amortization Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Goodwill and Intangible Assets
Amortization expense	$ 18,152	$ 25,075	$ 46,200

Goodwill and Intangible Asset77

Goodwill and Intangible Assets - Future Estimated Amortization Expense (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Future estimated amortization expense of intangible assets
2,017	$ 15,543
2,018	4,198
2,019	3,465
2,020	3,465
2,021	3,465
Thereafter	7,888
Net finite-lived intangible assets	$ 38,024	$ 59,011	$ 91,379

Fair Value of Financial Instr78

Fair Value of Financial Instruments - General Information (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015
Carrying Amount | Secured debt, equipment financing
Carrying value and estimated fair value of financial instruments
Equipment financing	$ 8,152	$ 8,594
Carrying Amount | Notes payable by consolidated joint venture
Carrying value and estimated fair value of financial instruments
Notes payable by consolidated joint venture	2,483
Fair Value | Level 2 | Secured debt, equipment financing
Carrying value and estimated fair value of financial instruments
Equipment financing	7,662	$ 8,056
Fair Value | Level 2 | Notes payable by consolidated joint venture
Carrying value and estimated fair value of financial instruments
Long-term Debt, Fair Value	$ 2,284

Fair Value of Financial Instr79

Fair Value of Financial Instruments - Foreign Exchange Contracts (Details) $ in Thousands	12 Months Ended
	Dec. 30, 2016USD ($)instrument	Dec. 25, 2015USD ($)instrument	Dec. 31, 2014USD ($)
Derivative financial instruments
Number of instruments that extend beyond one and five years | instrument	0	0
Derivative liabilities	$ 1,200
Selling, general and administrative expense
Derivative financial instruments
Unrealized gain from changes in derivative fair values	1,062	$ 129	$ (142)
Realized loss from changes in derivative fair values	$ 6,000	$ 8,009	$ (2,740)
Maximum
Derivative financial instruments
Term of forward foreign exchange contracts	1 year

Revolving Credit Facility and80

Revolving Credit Facility and Long Term Debt - General Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Dec. 25, 2015	Mar. 30, 2015
Line of credit
Maximum borrowing capacity		$ 925,000
Maximum available for the issuance of standby letters of credit after amendment	$ 500,000
Maximum subfacility available for multicurrency borrowings	50,000
Additional borrowing capacity, option to increase	200,000
Cap on entity repurchase of its common stock in connection with employee stock ownership program, three quarter period ending March 31, 2017	75,000
Cap on entity repurchase of its common stock in connection with employee stock ownership program during rolling four-quarter period	$ 100,000
Cap on percentage of EBITDA for payment of dividends	10.00%
Long-term debt
Total future principal payments	$ 497,874		$ 301,662
Less: current portion of debt	2,242		2,069
Total long-term portion of debt	495,632		299,593
Revolving Credit Facility
Line of credit
Maximum borrowing capacity				$ 1,100,000
Maximum available for the issuance of standby letters of credit after amendment				500,000
Maximum subfacility available for multicurrency borrowings	300,000
Additional borrowing capacity, option to increase				$ 200,000
Amount outstanding under letters of credit, and bank guarantee facilities	134,200		$ 145,500
Remaining unused borrowing capacity available under the credit facility	$ 107,400
Long-term debt
Average rate of interest (as a percent)	3.73%		3.73%
Total future principal payments	$ 487,009		$ 292,783
Secured debt, equipment financing
Long-term debt
Total future principal payments	$ 8,152		$ 8,594
Secured debt, equipment financing | Minimum
Long-term debt
Interest rate (as a percent)	0.22%		0.22%
Notes payable by consolidated joint venture
Long-term debt
Total future principal payments	$ 2,483
Notes payable by consolidated joint venture | Maximum
Long-term debt
Interest rate (as a percent)	2.50%		2.50%
Other notes payable
Long-term debt
Total future principal payments	$ 230		$ 285

Revolving Credit Facility and81

Revolving Credit Facility and Long-Term Debt - Future Payments (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015
Future principal payments on long-term debt
2,017	$ 2,242
2,018	2,232
2,019	491,243
2,020	1,598
2,021	559
Total future principal payments	$ 497,874	$ 301,662

Operating Lease Obligations - F

Operating Lease Obligations - Future Minimum Lease Payments (Details) $ in Thousands	Dec. 30, 2016USD ($)
Future minimum lease payments of noncancellable operating leases
2,017	$ 82,242
2,018	73,089
2,019	61,931
2,020	50,095
2,021	42,437
Thereafter	230,802
Total future minimum lease payments of noncancellable operating leases	$ 540,596

Operating Lease Obligations - A

Operating Lease Obligations - Additional Information (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Operating Lease Obligations
Rental expense	$ 95.5	$ 118.1	$ 121.1
Amortization of a deferred gain related to sale-leaseback of corporate offices	$ 1.4	$ 3.9	$ 4.3

Income Taxes Summary - Income b

Income Taxes Summary - Income before Provision for Income Taxes - Domestic and Foreign (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Income before provision for income taxes
U.S. (loss) income	$ (43,917)	$ 79,058	$ (161,951)
Foreign income	73,629	30,724	196,469
Income before taxes	$ 29,712	$ 109,782	$ 34,518

Income Taxes Summary - Income85

Income Taxes Summary - Income before Provision for Income Taxes - Current and Deferred (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Current income tax (benefit) expense:
Federal	$ 19,668	$ 5,138	$ 17,660
Foreign	16,975	15,356	14,318
State and local	3,985	8,106	5,797
Total current income tax expense	40,628	28,600	37,775
Deferred income tax (benefit) expense:
Federal	(42,810)	8,212	24,699
Foreign	(76,665)	(7,138)	(11,256)
State	(8,301)	(912)	(4,260)
Total deferred income tax benefit	(127,776)	162	9,183
Total income tax (benefit) expense	$ (87,148)	$ 28,762	$ 46,958

Income Taxes Summary - Reconcil

Income Taxes Summary - Reconciliations of Income Tax (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Reconciliations of income tax computed at the U.S. federal statutory tax rate to effective income tax rate
Pretax income	$ 29,712	$ 109,782	$ 34,518
Federal statutory rate (as a percent)	35.00%	35.00%	35.00%
Expected tax (benefit) expense	$ 10,399	$ 38,424	$ 12,081
Reconciling items:
State income taxes, net of federal benefit	(599)	5,030	(3,901)
Compensation	(5,431)
Non-deductible goodwill impairment			8,881
Non-taxable reversal of purchase accounting accrual			(5,459)
Tax effect of noncontrolling interests	(1,544)	(3,205)	(1,557)
Permanent expenses	14,611	27,138	16,221
Foreign tax rate differential	(13,978)	(10,636)	10,765
Tax credits	880	(8,281)	(19,278)
Change in valuation allowance	(89,689)	3,146	35,008
Change in uncertain tax positions	4,698	(23,434)	5,460
Other	(6,495)	580	(11,263)
(Benefit) provision for income taxes	$ (87,148)	$ 28,762	$ 46,958

Income Taxes Summary - Deferred

Income Taxes Summary - Deferred Tax Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015
Deferred tax assets:
Net operating loss carryforwards	$ 102,917	$ 121,599
Deferred gain, insurance and other	93,809	62,684
Credit carryovers	76,916	71,458
Accrued employee benefits	174,717	239,677
Total deferred tax assets	448,359	495,418
Valuation allowance	(46,044)	(210,391)
Net deferred tax assets	402,315	285,027
Deferred tax liabilities:
Investments in affiliates	(10,025)	(6,882)
Depreciation and amortization	(29,039)	(22,760)
Net deferred tax liabilities	(39,064)	(29,642)
Net deferred tax assets	$ 363,251	$ 255,385

Income Taxes Summary - Effectiv

Income Taxes Summary - Effective Tax Rate (Details)	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Income Taxes
Effective tax (benefit) expense rate (as a percent)	280.80%	26.20%

Income Taxes Summary - Valuatio

Income Taxes Summary - Valuation Allowance (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015
Income Taxes
Valuation allowance	$ 46,044	$ 210,391

Income Taxes Summary - Net Oper

Income Taxes Summary - Net Operating Loss Carryforward (Details) $ in Millions	12 Months Ended
	Dec. 30, 2016USD ($)
Net operating loss carryforward
Net operating loss carryforward, term, minimum	3 years
Federal
Net operating loss carryforward
Net operating loss carryforward	$ 243
State
Net operating loss carryforward
Net operating loss carryforward	228
Foreign
Net operating loss carryforward
Net operating loss carryforward	$ 102

Income Taxes Summary - Tax Cred

Income Taxes Summary - Tax Credit Carryforward (Details) $ in Millions	Dec. 30, 2016USD ($)
Foreign
Tax credit carryforward
Tax credit carryforward	$ 69.3

Income Taxes Summary - HGL Defe

Income Taxes Summary - HGL Deferred Tax Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Income Taxes
(Benefit) provision for income taxes	$ (87,148)	$ 28,762	$ 46,958
HGL
Income Taxes
(Benefit) provision for income taxes	$ (65,000)

Income Taxes Summary - ASU 2016

Income Taxes Summary - ASU 2016-09 (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Income Taxes
(Benefit) provision for income taxes	$ (87,148)	$ 28,762	$ 46,958
Unrecognized tax benefits	76,848	$ 59,242	$ 48,561
Accounting Standards Update 2016-09 | Adjustments for New Accounting Principle, Early Adoption
Income Taxes
(Benefit) provision for income taxes	(3,900)
Unrecognized tax benefits	$ 11,100

Income Taxes Summary - Undistri

Income Taxes Summary - Undistributed Foreign Earnings (Details) - USD ($) $ in Millions	Dec. 30, 2016	Dec. 25, 2015
Income Taxes
Undistributed earnings of foreign subsidiaries	$ 432.3
Deferred tax liability related to foreign subsidiaries	3.1
Cash held in international accounts	$ 108.7	$ 152

Income Taxes Summary - Uncertai

Income Taxes Summary - Uncertain Tax Positions (Details) - USD ($) $ in Millions	Dec. 30, 2016	Dec. 25, 2015
Income Taxes
Liability for uncertain tax positions and accrued interest	$ 8	$ 38.5
Accrued interest and penalties related to uncertain tax positions	$ 2.6	$ 3

Income Taxes Summary - Reconc96

Income Taxes Summary - Reconciliation of Uncertain Tax Positions (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Reconciliation of the beginning and ending amount of uncertain tax positions
Beginning balance	$ 59,242	$ 48,561
Additions for current year tax positions	23,888	30,363
Additions for prior year tax positions	8,248	2,797
Reductions for prior year tax positions	(12,111)	(1,131)
Reductions as a result of settlement with taxing authority	(2,136)	(19,862)
Reductions as a result of lapse of applicable statue of expirations	(283)	(1,486)
Ending balance	$ 76,848	$ 59,242

Income Taxes Summary - Uncert97

Income Taxes Summary - Uncertain Tax Positions Affecting the Effective Tax Rate (Details) $ in Millions	Dec. 30, 2016USD ($)
Income Taxes
Uncertain tax positions that if recognized would affect the effective tax rate	$ 38.1

Earnings Per Share - General In

Earnings Per Share - General Information (Details)	12 Months Ended
	Dec. 30, 2016
Earnings Per Share
Period for aggregate contractual obligation	5 years

Earnings Per Share - Reconcilia

Earnings Per Share - Reconciliations of Basic and Diluted EPS (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jun. 24, 2016	Mar. 25, 2016	Dec. 25, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Numerator - basic and diluted:
Net income (loss) from continuing operations	$ 49,734	$ 53,550	$ (5,658)	$ 23,845	$ 13,941	$ 39,825	$ 5,530	$ 25,554	$ 121,471	$ 84,850	$ (5,834)
Net (loss) income from discontinued operations	(9,873)	(87,199)	(148,532)	(121)	(940)	8,680	(2,424)	1,951	(245,725)	7,267	(312,768)
Net (loss) income									(124,254)	92,117	(318,602)
Less: income attributable to noncontrolling interests from continuing operations									(4,611)	(3,830)	(6,606)
Less: loss (income) attributable to noncontrolling interests from discontinued operations									143,903	(7,884)	143,671
Net income (loss) attributable to CH2M	$ 36,568	$ 15,933	$ (62,042)	$ 24,579	$ 13,710	$ 39,445	$ 3,750	$ 23,498	15,038	80,403	(181,537)
Less: accrued dividends attributable to preferred stockholders									14,006	5,088
Less: income allocated to preferred stockholders - basic									152	4,279
Income (loss) available to common stockholders - basic and diluted									$ 880	$ 71,036	$ (181,537)
Denominators:
Weighted-average common shares outstanding - basic									25,648,091	27,119,498	28,256,864
Dilutive effect of common stock equivalents (in shares)									84,000	62,000
Diluted adjusted weighted-average common shares outstanding, assuming conversion of common stock equivalents (in shares)									25,732,114	27,181,179	28,256,864
Basic net income (loss) from continuing operations per common share (in dollars per share)	$ 1.57	$ 1.25	$ (0.41)	$ 0.70	$ 0.34	$ 1.21	$ 0.17	$ 0.89	$ 0.26	$ 2.64	$ (0.44)
Basic net loss from discontinued operations per common share (in dollars per share)									(0.23)	(0.02)	(5.98)
Basic net income (loss) per common share	1.08	0.40	(2.53)	0.74	0.37	1.22	0.13	0.86	0.03	2.62	(6.42)
Diluted net income (loss) from continuing operations per common share (in dollars per share)	1.57	1.25	(0.41)	0.70	0.34	1.21	0.17	0.89	0.26	2.63	(0.44)
Diluted net loss from discontinued operations per common share (in dollars per share)									(0.23)	(0.02)	(5.98)
Diluted net income (loss) per common share	$ 1.08	$ 0.40	$ (2.53)	$ 0.74	$ 0.37	$ 1.22	$ 0.13	$ 0.86	$ 0.03	$ 2.61	$ (6.42)

Earnings Per Share - Antidiluti

Earnings Per Share - Antidilutive Securities (Details) - Options - shares shares in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Common Stock
Earnings Per Share
Potentially dilutive stock equivalents not included in the calculation of diluted EPS because to do so would be antidilutive (in shares)	1.9	0.1
Preferred Stock
Earnings Per Share
Potentially dilutive stock equivalents not included in the calculation of diluted EPS because to do so would be antidilutive (in shares)	5.1	3.3

Restructuring and Related Ch101

Restructuring and Related Charges - General Information (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Restructuring and Related Charges
Restructuring charges	$ 42,201	$ 60,640
Aggregated costs for restructuring activities	173,200
Maximum
Restructuring and Related Charges
Aggregate expected annual cost savings	70,000
2016 Restructuring Plan | Minimum
Restructuring and Related Charges
Additional restructuring charges expected	50,000
2016 Restructuring Plan | Maximum
Restructuring and Related Charges
Aggregate expected annual cost savings	100
Selling, general and administrative expense | 2014 Restructuring Plan
Restructuring and Related Charges
Restructuring charges		$ 60,600	$ 70,400
Selling, general and administrative expense | 2016 Restructuring Plan
Restructuring and Related Charges
Incurred costs for restructuring activities	$ 42,200

Restructuring and Related Ch102

Restructuring and Related Charges - Changes in the Provision for Restructuring Activities (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Changes in the provision for the restructuring activities
Balance, beginning of the period	$ 32,356	$ 16,480
Provision	42,201	60,640
Cash payments	(38,234)	(42,728)
Other non-cash	(152)	(2,036)
Balance, end of the period	36,171	32,356
2014 Restructuring Plan | Employee Severance and Termination Benefits
Changes in the provision for the restructuring activities
Balance, beginning of the period	8,003	1,060
Provision		27,796
Cash payments	(6,988)	(20,853)
Balance, end of the period	1,015	8,003
2014 Restructuring Plan | Facility Costs
Changes in the provision for the restructuring activities
Balance, beginning of the period	23,383	15,000
Provision		18,862
Cash payments	(7,898)	(8,443)
Other non-cash	(1,490)	(2,036)
Balance, end of the period	13,995	23,383
2014 Restructuring Plan | Other
Changes in the provision for the restructuring activities
Balance, beginning of the period	970	420
Provision		13,982
Cash payments	(970)	(13,432)
Balance, end of the period		$ 970
2016 Restructuring Plan | Employee Severance and Termination Benefits
Changes in the provision for the restructuring activities
Provision	25,795
Cash payments	(19,754)
Balance, end of the period	6,041
2016 Restructuring Plan | Facility Costs
Changes in the provision for the restructuring activities
Provision	14,271
Cash payments	(519)
Other non-cash	1,338
Balance, end of the period	15,090
2016 Restructuring Plan | Other
Changes in the provision for the restructuring activities
Provision	2,135
Cash payments	(2,105)
Balance, end of the period	$ 30

Employee Benefit Plans - Deferr

Employee Benefit Plans - Deferred Compensation Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Supplemental Executive Retirement and Retention Plan ("SERRP")
Deferred Compensation Plans
Decrease in compensation expense	$ 1.2
Compensation expense		$ 0.5	$ 0
Deferred Compensation Plan
Deferred Compensation Plans
Decrease in compensation expense	0.7	4
Compensation expense			$ 0.3
Amounts due under deferred compensation plans	$ 82.9	$ 78.4

Employee Benefit Plans - Stock

Employee Benefit Plans - Stock Options - General Information (Details) - Options - shares	12 Months Ended
	Dec. 30, 2016	May 07, 2012	Dec. 31, 2009
Employee Benefit Plans
Number of shares reserved (in shares)		5,500,000	3,000,000
Expiration term	5 years
Awards exercisable after one year from the date of grant
Employee Benefit Plans
Percentage of vesting of share-based compensation awards (as a percent)	25.00%
Awards exercisable after two years from the date of grant
Employee Benefit Plans
Percentage of vesting of share-based compensation awards (as a percent)	25.00%
Awards exercisable after three years from the date of grant
Employee Benefit Plans
Percentage of vesting of share-based compensation awards (as a percent)	50.00%

Employee Benefit Plans - Sto105

Employee Benefit Plans - Stock Options - Activity (Details) - Options	12 Months Ended
	Dec. 30, 2016$ / sharesshares
Number of Shares
Outstanding at the beginning of the period (in shares)	2,205,246
Granted (in shares)	888,913
Exercised (in shares)	(307,746)
Forfeited (in shares)	(193,964)
Expired (in shares)	(195,375)
Outstanding at the end of the period (in shares)	2,397,074
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share) | $ / shares	$ 55.92
Granted (in dollars per share) | $ / shares	62.75
Exercised (in dollars per share) | $ / shares	51.51
Forfeited (in dollars per share) | $ / shares	59.14
Expired (in dollars per share) | $ / shares	54.06
Outstanding at the end of the period (in dollars per share) | $ / shares	$ 58.90
Stock Option Plans
Number of Shares - Exercisable at the end of the period (in shares)	1,001,894
Weighted Average Exercise Price - Exercisable at the end of the period (in dollars per share) | $ / shares	$ 57.52
Number of Shares - Available for future grants (in shares)	1,810,235

Employee Benefit Plans - Sto106

Employee Benefit Plans - Stock Options - Summary of Stock Options Outstanding and Stock Options Vested and Exercisable (Details) - Options - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Stock Option Plans
Stock options outstanding - aggregate intrinsic value	$ 939	$ 26,462
Stock options outstanding - Weighted average contractual term	2 years 9 months 18 days	2 years 7 months 6 days
Stock options vested and exercisable - Aggregate intrinsic value	$ 262	$ 13,486
Stock options vested and exercisable - Weighted average contractual term	1 year 6 months	1 year 4 months 24 days

Employee Benefit Plans - Sto107

Employee Benefit Plans - Stock Options - Additional Information (Details) - Options - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Stock Option Plans
Cash received from the exercises of stock option	$ 2.3	$ 1.8	$ 5
Minimum ownership period for tendering shares to satisfy exercise price and tax withholding obligation	6 months
Intrinsic value of option exercises (in dollars)	$ 3.4	$ 2.1	$ 9.9
Weighted-average grant date fair value of options granted (in dollars per share)	$ 11.18	$ 8.40

Employee Benefit Plans - Sto108

Employee Benefit Plans - Stock Options - Assumptions (Details) - Options	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Assumption of measure fair value of options
Risk-free interest rate (as a percent)	0.97%	1.36%
Expected option life	4 years 2 months 12 days	4 years 2 months 12 days
Expected stock price volatility (as a percent)	19.90%	17.30%

Employee Benefit Plans - Sto109

Employee Benefit Plans - Stock Options - Compensation Expense (Details) - Options - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Employee Benefit Plans
Total compensation cost recognized	$ 5,000	$ 3,700	$ 3,500
Remaining unrecognized compensation expense related to nonvested awards	$ 8,700
Weighted average remaining recognition period	1 year 8 months 12 days

Employee Benefit Plans - Payrol

Employee Benefit Plans - Payroll Deduction Stock Purchase Plan (Details) - Payroll Deduction Stock Purchase Plan ("PDSPP") - USD ($)	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Employee Benefit Plans
Percentage of market value of common stock as of the date of purchase (as a percent)	90.00%
Maximum percentage of payroll deductions on annual compensation (as a percent)	15.00%
Maximum dollar amount of common stock that an employee may purchase in any calendar year	$ 25,000
Total compensation cost recognized	$ 0	$ 0	$ 0
Shares issued (in shares)	188,862	297,390	415,557
Proceeds from issuance	$ 10,000,000	$ 14,700,000	$ 22,400,000

Employee Benefit Plans - Phanto

Employee Benefit Plans - Phantom Stock Plan - General Information (Details) - Phantom Stock Plan - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Employee Benefit Plans
Percentage of vesting of share-based compensation awards (as a percent)	100.00%
Minimum period after the grant date to redeem shares	6 months
Units granted (in shares)	387	1,112	0
Average fair value of the units granted (in dollars per share)	$ 62.89
Decrease in compensation expense due to underperformance of program goals	$ 0.3
Total compensation cost recognized		$ 0.4	$ 0

Employee Benefit Plans - Pha112

Employee Benefit Plans - Phantom Stock Plan - Activity (Details) - Phantom Stock Plan - shares	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Number of Units
Outstanding at the beginning of the period (in shares)	17,508
Granted (in shares)	387	1,112	0
Exercised (in shares)	(46)
Forfeited (in shares)	(297)
Outstanding at the end of the period (in shares)	17,552	17,508

Employee Benefit Plans - Sto113

Employee Benefit Plans - Stock Appreciation Rights Plan - General Information (Details) - Stock Appreciation Rights Plan - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Employee Benefit Plans
Expiration term	5 years
Decrease in compensation expense due to underperformance of program goals	$ 0.2
Total compensation cost recognized		$ 0.3	$ 0
Awards exercisable after one year from the date of grant
Employee Benefit Plans
Percentage of vesting of share-based compensation awards (as a percent)	25.00%
Awards exercisable after two years from the date of grant
Employee Benefit Plans
Percentage of vesting of share-based compensation awards (as a percent)	25.00%
Awards exercisable after three years from the date of grant
Employee Benefit Plans
Percentage of vesting of share-based compensation awards (as a percent)	50.00%

Employee Benefit Plans - Sto114

Employee Benefit Plans - Stock Appreciation Rights Plan - Activity (Details) - Stock Appreciation Rights Plan	12 Months Ended
	Dec. 30, 2016$ / sharesshares
Number of Rights
Outstanding at the beginning of the period (in shares) | shares	34,916
Granted (in shares) | shares	16,404
Exercised (in shares) | shares	(5,320)
Forfeited (in shares) | shares	(15,872)
Outstanding at the end of the period (in shares) | shares	30,128
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share) | $ / shares	$ 56.36
Granted (in dollars per share) | $ / shares	62.89
Exercised (in dollars per share) | $ / shares	51.48
Forfeited/Cancelled (in dollars per share) | $ / shares	59.72
Outstanding at the end of the period (in dollars per share) | $ / shares	$ 59.01

Employee Benefit Plans - Long T

Employee Benefit Plans - Long Term Incentive Plan (Details) - Long Term Incentive Plan - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Employee Benefit Plans
The period over which long-term goals are assessed to determine eligibility for the award under the plan	3 years
Shares issued (in shares)	51,646	0	66,528
Granted (in dollars per share)	$ 62.89	$ 0	$ 69.43
Decrease in compensation expense due to underperformance of program goals			$ 6.4
Total compensation cost recognized	$ 3.2	$ 6.9

Employee Benefit Plans - Restri

Employee Benefit Plans - Restricted Stock Plan - General Information (Details) - Restricted Stock Plan - USD ($) $ in Millions	12 Months Ended			24 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014	Dec. 25, 2015
Employee Benefit Plans
Granted (in shares)	50,554	49,902	268,291
Total compensation cost recognized	$ 1.4			$ 0
Remaining unrecognized compensation expense related to nonvested awards	$ 2.6
Weighted average remaining recognition period	1 year 6 months

Employee Benefit Plans - Res117

Employee Benefit Plans - Restricted Stock Plan - Activity (Details) - Restricted Stock Plan - $ / shares	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Non-vested Shares
Outstanding at the beginning of the period (in shares)	293,835
Granted (in shares)	50,554	49,902	268,291
Vested (in shares)	(220,684)
Cancelled (in shares)	(21,514)
Outstanding at the end of the period (in shares)	102,191	293,835
Weighted Average Grant Date Fair Value
Outstanding at the beginning of the period (in dollars per share)	$ 61.14
Granted (in dollars per share)	62.83	$ 51.54	$ 64.92
Vested (in dollars per share)	63.90
Cancelled (in dollars per share)	54.43
Outstanding at the end of the period (in dollars per share)	$ 57.43	$ 61.14

Employee Benefit Plans - Res118

Employee Benefit Plans - Restricted Stock Plan - Weighted-average Fair Values (Details) - $ / shares	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Restricted Stock Plan
Restricted Stock Plan
Average fair value of the units granted (in dollars per share)	$ 62.83	$ 51.54	$ 64.92

Employee Retirement Plans - Ret

Employee Retirement Plans - Retirement and Tax Deferred Savings Plan (Details) - The Retirement and Tax-Deferred Savings Plan ("401(k) Plan") - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Retirement and Tax Deferred Savings Plan
Employer matching contributions (as a percent)	58.33%
Elective deferrals (as a percent)	6.00%
Employer contribution limit to 401(k) plan (as a percent)	3.50%
Expenses related to defined contributions made in common stock for 401(k) Plan	$ 28.6	$ 21.4	$ 48.5

Employee Retirement Plans - Def

Employee Retirement Plans - Defined Benefit Plans - Number of Plans (Details) - U.S. Pension Plans	12 Months Ended
	Dec. 30, 2016plan
Employee Retirement Plans
Number of noncontributory defined benefit pension plans	3
Number of noncontributory defined benefit pension plans discontinued	2
Number of noncontributory defined benefit pension plans remains active	1

Employee Retirement Plans - 121

Employee Retirement Plans - Defined Benefit Plans - Change in Defined Benefit Plans (Details) £ in Millions	Oct. 05, 2016	Oct. 04, 2016	Dec. 30, 2016GBP (£)	Dec. 30, 2016USD ($)	Dec. 25, 2015USD ($)	Dec. 30, 2016USD ($)
Employee Retirement Plans
Guarantee						$ 934,829,000
U.S. Pension Plans
Employee Retirement Plans
Gain on curtailment				$ 4,567,000
Curtailment				2,961,000
Plan amendments					$ 115,000
Actuarial gain (loss), net				(16,146,000)	19,572,000
Company contributions				12,295,000	11,006,000
Non-U.S. Pension Plans
Employee Retirement Plans
Gain on settlements				1,235,000
Settlements				34,537,000
Plan amendments				(362,280,000)	(113,000)
Actuarial gain (loss), net				(324,962,000)	27,194,000
Company contributions				141,698,000	$ 28,070,000
Non-U.S. Pension Plans | Middle East
Employee Retirement Plans
Gain on settlements				1,200,000
Settlements				6,100,000
HPS2
Employee Retirement Plans
Percentage one-time increase, scenario one		1.00%
Percentage one-time increase, scenario two		2.50%
Percentage of liabilities of members who agreed to transfer	96.60%
Percentage of equity issued	20.00%
Plan amendments				(362,300,000)
Company contributions			£ 80	104,000,000
HPS
Employee Retirement Plans
Settlements				28,400,000
Percentage of equity issued	5.00%
Actuarial gain (loss), net				$ 16,200,000
Guarantee | HPS2
Employee Retirement Plans
Guarantee			£ 50			$ 65,000,000

Employee Retirement Plans - 122

Employee Retirement Plans - Defined Benefit Plans - Measurement Date (Details) $ in Millions	12 Months Ended
	Dec. 30, 2016USD ($)
Employee Retirement Plans
Amount of contribution to defined benefit pension plans or other postretirement benefit plans	$ 0

Employee Retirement Plans - Ben

Employee Retirement Plans - Benefit Expense - Actuarial Assumptions (Details)	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
U.S. Pension Plans
Actuarial assumptions used to compute the net periodic benefit expense
Discount rate (as a percent)	4.90%	4.30%	5.10%
Expected long-term rate of return on plan assets (as a percent)	6.25%	6.75%	6.75%
Rate of compensation increase (as a percent)	3.30%	3.30%	3.30%
Non-U.S. Pension Plans
Actuarial assumptions used to compute the net periodic benefit expense
Discount rate (as a percent)	3.70%	3.60%	4.40%
Expected long-term rate of return on plan assets (as a percent)	4.89%	4.17%	4.86%
Rate of compensation increase (as a percent)	3.70%	3.65%	4.00%
Non-Qualified Pension Plans
Actuarial assumptions used to compute the net periodic benefit expense
Discount rate (as a percent)	4.90%	4.30%	5.10%
Postretirement Benefit Plans
Actuarial assumptions used to compute the net periodic benefit expense
Discount rate (as a percent)	4.90%	4.30%	5.10%

Employee Retirement Plans - Com

Employee Retirement Plans - Components of Pension Benefit Expense (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
U.S. Pension Plans
Components of the net periodic pension expense
Service cost	$ 2,698	$ 3,450	$ 3,132
Interest cost	11,679	11,241	10,941
Expected return on plan assets	(11,817)	(13,248)	(11,683)
Amortization of prior service credits	(577)	(766)	(766)
Recognized net actuarial loss (gain)	6,704	7,465	4,598
Gain on curtailment	(4,567)
Net (income) expense included in current income	4,120	8,142	6,222
Non-U.S. Pension Plans
Components of the net periodic pension expense
Service cost	5,298	3,522	3,296
Interest cost	36,971	43,714	50,278
Expected return on plan assets	(33,816)	(31,460)	(36,420)
Amortization of prior service credits	(2,371)
Recognized net actuarial loss (gain)	3,964	3,941	1,199
Gain on settlements	(1,235)
Other Adjustments		(113)
Net (income) expense included in current income	8,811	19,604	18,353
Non-Qualified Pension Plans
Components of the net periodic pension expense
Interest cost	53	58	78
Recognized net actuarial loss (gain)		1
Net (income) expense included in current income	53	59	78
Postretirement Benefit Plans
Components of the net periodic pension expense
Service cost	826	967	1,058
Interest cost	1,988	2,098	2,195
Amortization of prior service credits	(384)	(29)	(29)
Recognized net actuarial loss (gain)	(12)	(8)	(11)
Net (income) expense included in current income	$ 2,418	$ 3,028	$ 3,213

Employee Retirement Plans - 125

Employee Retirement Plans - Benefit Obligations - Assumptions (Details)	Dec. 30, 2016	Dec. 25, 2015
U.S. Pension Plans
Actuarial assumptions used to compute the benefit obligations
Discount rate (as a percent)	4.30%	4.90%
Rate of compensation increase (as a percent)	3.50%	3.30%
Non-U.S. Pension Plans
Actuarial assumptions used to compute the benefit obligations
Discount rate (as a percent)	2.60%	3.70%
Rate of compensation increase (as a percent)	4.10%	3.70%
Non-Qualified Pension Plans
Actuarial assumptions used to compute the benefit obligations
Discount rate (as a percent)	4.90%	4.30%
Postretirement Benefit Plans
Actuarial assumptions used to compute the benefit obligations
Discount rate (as a percent)	4.30%	4.90%

Employee Retirement Plans - Cha

Employee Retirement Plans - Change in Benefit Obligations (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
U.S. Pension Plans
Change in benefit obligations
Projected benefit obligation at beginning of year	$ 248,932	$ 268,457
Accumulated benefit obligation at beginning of year	245,726
Service cost	2,698	3,450	$ 3,132
Interest cost	11,679	11,241	10,941
Actuarial loss (gain), net	16,146	(19,572)
Benefits paid	(13,934)	(14,759)
Plan amendments		115
Curtailment	(2,961)
Projected benefit obligation at end of year	262,560	248,932	268,457
Accumulated benefit obligation at end of year	261,880	245,726
Non-U.S. Pension Plans
Change in benefit obligations
Projected benefit obligation at beginning of year	1,174,603	1,236,543
Accumulated benefit obligation at beginning of year	1,166,501
Service cost	5,298	3,522	3,296
Interest cost	36,971	43,714	50,278
Actuarial loss (gain), net	324,962	(27,194)
Participant contributions	279	317
Benefits paid	(36,542)	(39,397)
Plan amendments	(362,280)	(113)
Settlements	(34,537)
Addition of significant end-of-service benefit plans		8,704
Currency translation	(199,369)	(51,493)
Projected benefit obligation at end of year	909,385	1,174,603	1,236,543
Accumulated benefit obligation at end of year	904,747	1,166,501
Non-Qualified Pension Plans
Change in benefit obligations
Projected benefit obligation at beginning of year	1,227	1,499
Interest cost	53	58	78
Actuarial loss (gain), net	(72)	(41)
Benefits paid	(268)	(289)
Projected benefit obligation at end of year	940	1,227	1,499
Postretirement Benefit Plans
Change in benefit obligations
Accumulated benefit obligation at beginning of year	41,908	50,340
Service cost	826	967	1,058
Interest cost	1,988	2,098	2,195
Actuarial loss (gain), net	(2,940)	(5,597)
Participant contributions	1,070	2,246
Benefits paid	(3,907)	(5,729)
Plan amendments		(2,417)
Accumulated benefit obligation at end of year	$ 38,945	$ 41,908	$ 50,340

Employee Retirement Plans - 127

Employee Retirement Plans - Change in Plan Assets (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
U.S. Pension Plans
Change in plan assets for the pension plans
Plan assets at beginning of year	$ 187,299	$ 196,061
Actual return on plan assets	8,921	(5,009)
Company contributions	12,295	11,006
Benefits paid	(13,934)	(14,759)
Fair value of plan assets at end of year	194,581	187,299
Non-U.S. Pension Plans
Change in plan assets for the pension plans
Plan assets at beginning of year	751,878	776,737
Actual return on plan assets	124,059	19,390
Company contributions	141,698	28,070
Participant contributions	279	317
Benefits paid	(36,542)	(39,397)
Settlements	(32,383)
Currency translation	(162,491)	(33,239)
Fair value of plan assets at end of year	$ 786,498	$ 751,878

Employee Retirement Plans - Pro

Employee Retirement Plans - Projected Benefit Obligation and Funding (Details) - Pension Plans $ in Millions	12 Months Ended
	Dec. 30, 2016USD ($)
Employee Retirement Plans
Decrease to underfunded status	$ 251.6
Minimum
Employee Retirement Plans
Company contributions expected to be funded	24.6
Maximum
Employee Retirement Plans
Company contributions expected to be funded	$ 28.7

Employee Retirement Plans - Exp

Employee Retirement Plans - Expected Benefit Payments (Details) $ in Thousands	Dec. 30, 2016USD ($)
U.S. Pension Plans
Expected benefit payments for U.S. and non-U.S. defined benefit plans
2,017	$ 16,594
2,018	16,758
2,019	16,837
2,020	16,910
2,021	17,592
Thereafter	86,226
Total expected future benefit payments	170,917
Non-U.S. Pension Plans
Expected benefit payments for U.S. and non-U.S. defined benefit plans
2,017	37,303
2,018	36,753
2,019	37,702
2,020	38,033
2,021	38,241
Thereafter	201,493
Total expected future benefit payments	389,525
Non-Qualified Pension Plans
Expected benefit payments for U.S. and non-U.S. defined benefit plans
2,017	89
2,018	87
2,019	85
2,020	83
2,021	80
Thereafter	359
Total expected future benefit payments	783
Postretirement Benefit Plans
Expected benefit payments for U.S. and non-U.S. defined benefit plans
2,017	2,471
2,018	2,545
2,019	2,637
2,020	2,751
2,021	2,864
Thereafter	14,325
Total expected future benefit payments	$ 27,593

Employee Retirement Plans - 130

Employee Retirement Plans - Benefit Plan Assets (Details)	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015
Pension Plans
Benefit Plan Assets
Target Allocation (as a percent)	100.00%
Pension Plans | Equity securities
Benefit Plan Assets
Target Allocation (as a percent)	52.00%
Pension Plans | Debt securities
Benefit Plan Assets
Target Allocation (as a percent)	48.00%
Pension Plans | Other
Benefit Plan Assets
Target Allocation (as a percent)	0.00%
Pension Plans | Minimum
Benefit Plan Assets
Target allocation period	5 years
Pension Plans | Maximum
Benefit Plan Assets
Target allocation period	10 years
U.S. Pension Plans
Benefit Plan Assets
Weighted-average Allocation (as a percent)	100.00%	100.00%
U.S. Pension Plans | Equity securities
Benefit Plan Assets
Weighted-average Allocation (as a percent)	45.00%	47.00%
U.S. Pension Plans | Debt securities
Benefit Plan Assets
Weighted-average Allocation (as a percent)	53.00%	44.00%
U.S. Pension Plans | Other
Benefit Plan Assets
Weighted-average Allocation (as a percent)	2.00%	9.00%
Non-U.S. Pension Plans
Benefit Plan Assets
Weighted-average Allocation (as a percent)	100.00%	100.00%
Non-U.S. Pension Plans | Equity securities
Benefit Plan Assets
Weighted-average Allocation (as a percent)	33.00%	35.00%
Non-U.S. Pension Plans | Debt securities
Benefit Plan Assets
Weighted-average Allocation (as a percent)	50.00%	56.00%
Non-U.S. Pension Plans | Other
Benefit Plan Assets
Weighted-average Allocation (as a percent)	17.00%	9.00%
Non-U.S. Pension Plans | Minimum
Benefit Plan Assets
Period investments in domestic and international equity securities are utilized with the expectation of higher rate of return than debt securities	5 years
Non-U.S. Pension Plans | Maximum
Benefit Plan Assets
Period investments in domestic and international equity securities are utilized with the expectation of higher rate of return than debt securities	10 years

Employee Retirement Plans - Tot

Employee Retirement Plans - Total Investments Fair Value (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
U.S. Pension Plans
Total Investments Fair Value
Total investment asset fair value measurement	$ 194,581	$ 187,299	$ 196,061
U.S. Pension Plans | Level 1
Total Investments Fair Value
Total investment asset fair value measurement	104,497	94,345
U.S. Pension Plans | Level 2
Total Investments Fair Value
Total investment asset fair value measurement	90,084	92,954
U.S. Pension Plans | Cash and cash equivalents
Total Investments Fair Value
Total investment asset fair value measurement	2,833	2,369
U.S. Pension Plans | Cash and cash equivalents | Level 1
Total Investments Fair Value
Total investment asset fair value measurement	2,833	2,369
U.S. Pension Plans | Equity funds
Total Investments Fair Value
Total investment asset fair value measurement	87,173	88,176
U.S. Pension Plans | Equity funds | Level 1
Total Investments Fair Value
Total investment asset fair value measurement	31,074	29,829
U.S. Pension Plans | Equity funds | Level 2
Total Investments Fair Value
Total investment asset fair value measurement	56,099	58,347
U.S. Pension Plans | Fixed income securities
Total Investments Fair Value
Total investment asset fair value measurement	104,575	96,754
U.S. Pension Plans | Fixed income securities | Level 1
Total Investments Fair Value
Total investment asset fair value measurement	70,590	62,147
U.S. Pension Plans | Fixed income securities | Level 2
Total Investments Fair Value
Total investment asset fair value measurement	33,985	34,607
Non-U.S. Pension Plans
Total Investments Fair Value
Total investments in the fair value hierarchy excluding investments measured at net asset value	718,721	676,560
Investments measured at net asset value	67,777	75,318
Total investment asset fair value measurement	786,498	751,878	$ 776,737
Non-U.S. Pension Plans | Level 1
Total Investments Fair Value
Total investment asset fair value measurement	80,538	7,719
Non-U.S. Pension Plans | Level 2
Total Investments Fair Value
Total investment asset fair value measurement	638,183	668,841
Non-U.S. Pension Plans | Cash and cash equivalents
Total Investments Fair Value
Total investments in the fair value hierarchy excluding investments measured at net asset value	92,624	34,673
Non-U.S. Pension Plans | Cash and cash equivalents | Level 1
Total Investments Fair Value
Total investment asset fair value measurement	80,538	7,719
Non-U.S. Pension Plans | Cash and cash equivalents | Level 2
Total Investments Fair Value
Total investment asset fair value measurement	12,086	26,954
Non-U.S. Pension Plans | Equity funds
Total Investments Fair Value
Total investments in the fair value hierarchy excluding investments measured at net asset value	229,261	231,931
Non-U.S. Pension Plans | Equity funds | Level 2
Total Investments Fair Value
Total investment asset fair value measurement	229,261	231,931
Non-U.S. Pension Plans | Fixed income securities
Total Investments Fair Value
Total investments in the fair value hierarchy excluding investments measured at net asset value	367,862	386,770
Non-U.S. Pension Plans | Fixed income securities | Level 2
Total Investments Fair Value
Total investment asset fair value measurement	367,862	386,770
Non-U.S. Pension Plans | International property fund
Total Investments Fair Value
Total investments in the fair value hierarchy excluding investments measured at net asset value	3,326	3,549
Non-U.S. Pension Plans | International property fund | Level 2
Total Investments Fair Value
Total investment asset fair value measurement	3,326	3,549
Non-U.S. Pension Plans | Other
Total Investments Fair Value
Total investments in the fair value hierarchy excluding investments measured at net asset value	25,648	19,637
Non-U.S. Pension Plans | Other | Level 2
Total Investments Fair Value
Total investment asset fair value measurement	$ 25,648	$ 19,637

Employee Retirement Plans - 132

Employee Retirement Plans - Defined Benefit Plans - Funded Status (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
U.S. Pension Plans
Funded status of the pension, non-qualified pension and post-retirement benefit plans
Projected benefit obligation	$ 262,560	$ 248,932	$ 268,457
Fair value of plan assets	194,581	187,299	196,061
Underfunded status	(67,979)	(61,633)
Amounts recognized in accumulated other comprehensive income consist of:
Net actuarial loss (gain)	88,066	78,689
Net prior service credits	(323)	(5,468)
Total	87,743	73,221
Amounts to be recognized in the following year as a component of net periodic pension expense
Net actuarial loss (gain)	7,630	6,513
Net prior service credits	(53)	(752)
Total	7,577	5,761
Accumulated benefit obligation	261,880	245,726
Non-U.S. Pension Plans
Funded status of the pension, non-qualified pension and post-retirement benefit plans
Projected benefit obligation	909,385	1,174,603	1,236,543
Fair value of plan assets	786,498	751,878	$ 776,737
Overfunded status	2,493	2,906
Underfunded status	(125,380)	(425,631)
Amounts recognized in accumulated other comprehensive income consist of:
Net actuarial loss (gain)	342,227	173,196
Net prior service credits	(312,834)
Total	29,393	173,196
Amounts to be recognized in the following year as a component of net periodic pension expense
Net actuarial loss (gain)	10,244	2,885
Net prior service credits	(9,795)
Total	449	2,885
Accumulated benefit obligation	$ 904,747	$ 1,166,501

Employee Retirement Plans - Oth

Employee Retirement Plans - Other Postretirement Benefits (Details)	Dec. 30, 2016age
Postretirement Benefit Plans
Employee Retirement Plans
Age at which additional retirement benefits are provided to certain senior executives that remained employed and retired from CH2M	65

Employee Retirement Plans - 134

Employee Retirement Plans - Other Postretirement Benefits - Funded Status (Details) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Non-Qualified Pension Plans
Funded status of the pension, non-qualified pension and post-retirement benefit plans
Projected benefit obligation	$ 940	$ 1,227	$ 1,499
Underfunded status	(940)	(1,227)
Amounts recognized in accumulated other comprehensive income consist of:
Net actuarial loss (gain)	45	117
Total	45	117
Postretirement Benefit Plans
Funded status of the pension, non-qualified pension and post-retirement benefit plans
Accumulated benefit obligation	38,945	41,908	$ 50,340
Underfunded status	(38,945)	(41,908)
Amounts recognized in accumulated other comprehensive income consist of:
Net actuarial loss (gain)	(6,405)	(3,476)
Net prior service credits	(2,235)	(2,618)
Total	(8,640)	(6,094)
Amounts to be recognized in the following year as a component of net periodic pension expense
Net actuarial loss (gain)	(285)	(13)
Net prior service credits	(383)	(384)
Total	$ (668)	$ (397)

Employee Retirement Plans - Mul

Employee Retirement Plans - Multiemployer Plans (Details) - USD ($) $ in Millions	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Multiemployer Plans
Contributions by employer	$ 4.4	$ 4.2	$ 4.1

Segment Information - Adjustmen

Segment Information - Adjustment to Revenue and Direct Cost of Services (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jun. 24, 2016	Mar. 25, 2016	Dec. 25, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Segment Information
Period of reporting lag to achieve timely consolidation									1 month
Revenues	$ 1,315,083	$ 1,302,609	$ 1,290,965	$ 1,287,010	$ 1,332,796	$ 1,303,978	$ 1,284,652	$ 1,228,355	$ 5,195,667	$ 5,149,781	$ 5,216,524
Direct cost of services									4,288,408	$ 4,144,293	$ 4,112,330
Previously existing one-month reporting lag | Adjustment
Segment Information
Revenues									51,700
Direct cost of services									$ 51,700

Segment Information - Certain F

Segment Information - Certain Financial Information (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jun. 24, 2016	Mar. 25, 2016	Dec. 25, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Segment Information
Revenues	$ 1,315,083	$ 1,302,609	$ 1,290,965	$ 1,287,010	$ 1,332,796	$ 1,303,978	$ 1,284,652	$ 1,228,355	$ 5,195,667	$ 5,149,781	$ 5,216,524
Equity in earnings of joint ventures and affiliated companies									51,957	46,765	54,918
Operating Income (Loss)	$ 24,615	$ (1,624)	$ (14,051)	$ 41,022	$ 18,973	$ 55,151	$ 14,396	$ 39,432	49,962	127,952	55,346
National Governments
Segment Information
Revenues									1,960,439	1,378,478	1,369,805
Equity in earnings of joint ventures and affiliated companies									19,605	30,419	36,445
Operating Income (Loss)									5,641	11,945	13,745
Private
Segment Information
Revenues									1,309,876	1,661,163	1,747,027
Equity in earnings of joint ventures and affiliated companies									3,860	1,379	1,960
Operating Income (Loss)									51,062	100,863	15,820
State And Local Governments
Segment Information
Revenues									1,925,352	2,110,140	2,099,692
Equity in earnings of joint ventures and affiliated companies									28,492	14,967	16,513
Operating Income (Loss)									$ (6,741)	$ 15,144	$ 25,781

Segment Information - Significa

Segment Information - Significant Clients (Details)	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Canadian Nuclear Laboratories
Revenue
Percentage of benchmark derived from specified source	12.00%
Government Contracts Concentration Risk | Revenue | U.S. federal government
Revenue
Percentage of benchmark derived from specified source	21.00%	20.00%	21.00%

Segment Information - Operating

Segment Information - Operating Information by Geographic Area (Details) - Geographic Concentration Risk - Revenue	12 Months Ended
	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
United Kingdom
Concentration risk
Percentage of benchmark derived from specified source	10.00%	11.00%	10.00%
Canada
Concentration risk
Percentage of benchmark derived from specified source	17.00%

Segment Information - U.S. and

Segment Information - U.S. and International Revenue (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jun. 24, 2016	Mar. 25, 2016	Dec. 25, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Revenue
Revenue	$ 1,315,083	$ 1,302,609	$ 1,290,965	$ 1,287,010	$ 1,332,796	$ 1,303,978	$ 1,284,652	$ 1,228,355	$ 5,195,667	$ 5,149,781	$ 5,216,524
U.S.
Revenue
Revenue									3,304,752	3,589,928	3,806,935
International
Revenue
Revenue									$ 1,890,915	$ 1,559,853	$ 1,409,589

Segment Information - Net Prope

Segment Information - Net Property, Plant and Equipment (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Net Property, Plant and Equipment
Property, plant and equipment, net	$ 246,596	$ 199,465	$ 258,160
U.S.
Net Property, Plant and Equipment
Property, plant and equipment, net	225,929	179,436	215,689
International
Net Property, Plant and Equipment
Property, plant and equipment, net	$ 20,667	$ 20,029	$ 42,471

Discontinued Operations - Gener

Discontinued Operations - General Information (Details) - USD ($) $ in Thousands	2 Months Ended	12 Months Ended
	Mar. 07, 2017	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Joint venture
Discontinued Operations
Loss on project		$ 301,500		$ 280,000
Project costs incurred	$ 20,000
Bonds to secure performance		50,000
Fixed Price Contract | Northeastern United States
Discontinued Operations
Charge to operations due to changes in cost estimates			$ 0	64,400
Variable Interest Entity, Not Primary Beneficiary [Member] | Power EPC
Discontinued Operations
Loss on project		$ 154,100		$ 140,000

Discontinued Operations - Recon

Discontinued Operations - Reconciliation of Net Income (Loss) from Discontinued Operations (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jun. 24, 2016	Mar. 25, 2016	Dec. 25, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Operating expenses:
Net (loss) income from discontinued operations	$ (9,873)	$ (87,199)	$ (148,532)	$ (121)	$ (940)	$ 8,680	$ (2,424)	$ 1,951	$ (245,725)	$ 7,267	$ (312,768)
Power EPC | Discontinued Operations
Reconciliation of net income (loss) from discontinued operations:
Gross revenue									40,277	211,724	196,945
Operating expenses:
Direct cost of services									(325,875)	(198,863)	(531,210)
Selling, general and administrative									(4,468)	(5,972)	(17,121)
Impairment losses on goodwill and intangibles											(45,546)
(Loss) income from discontinued operations before provision for income taxes									(290,066)	6,889	(396,932)
Benefit for income taxes related to discontinued operations									44,341	378	84,164
Net (loss) income from discontinued operations									$ (245,725)	$ 7,267	$ (312,768)

Discontinued Operations - Re144

Discontinued Operations - Reconciliation of Carrying Amounts of Assets and Liabilities (Details) - USD ($) $ in Thousands	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014	Dec. 31, 2013
Current assets:
Cash and cash equivalents	$ 9,664	$ 48,042	$ 14,388	$ 66,022
Client accounts	1,787	22,195
Unbilled revenue	972	725
Other receivables, net	16	107
Prepaid expenses and other current assets	2,010	4,224
Current assets of discontinued operations	14,449	75,293
Property, plant and equipment, net	1,836	4,201
Total assets of discontinued operations	16,285	79,494
Current liabilities:
Accounts payable and accrued subcontractor costs	20,317	50,301
Billings in excess of revenue	(933)	37,647
Other accrued liabilities	188,721	94,008
Current liabilities of discontinued operations	208,105	181,956
Total liabilities of discontinued operations	$ 208,105	$ 181,956

Commitments and Contingencies -

Commitments and Contingencies - Commercial Commitments (Details)	Dec. 30, 2016USD ($)
Commercial Guarantee Commitments
Less than 1 year	$ 820,712,000
1-3 Years	80,062,000
4-5 Years	6,349,000
Over 5 Years	27,706,000
Total Amount Committed	934,829,000
Letters of credit
Commercial Guarantee Commitments
Less than 1 year	47,808,000
1-3 Years	44,050,000
4-5 Years	6,231,000
Over 5 Years	27,706,000
Total Amount Committed	125,795,000
Bank guarantees
Commercial Guarantee Commitments
Less than 1 year	7,724,000
1-3 Years	615,000
4-5 Years	51,000
Total Amount Committed	8,390,000
Surety and bid bonds
Commercial Guarantee Commitments
Less than 1 year	765,180,000
1-3 Years	35,397,000
4-5 Years	67,000
Total Amount Committed	$ 800,644,000

Commitments and Contingencie146

Commitments and Contingencies - General Information (Details) - USD ($) $ in Millions	Feb. 27, 2017	Mar. 06, 2014	Dec. 31, 2013	Dec. 30, 2016	Dec. 25, 2015
Insurance Claims
Commitments and Contingencies
Accruals for potential estimated claim liabilities				$ 8.9	$ 11
Professional liability insurance				20
Amtrack Improvements Project
Commitments and Contingencies
Damages				3
Settlement	$ 1.5
Value of project awarded to third party				1,300
Municipality
Commitments and Contingencies
Damages				$ 340
CWI | DOL
Commitments and Contingencies
Damages		$ 40.1
Ownership (as a percent)			50.50%
Incentive fee deficiency			$ 30

Quarterly Financial Information

Quarterly Financial Information (unaudited) (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jun. 24, 2016	Mar. 25, 2016	Dec. 25, 2015	Sep. 25, 2015	Jun. 26, 2015	Mar. 27, 2015	Dec. 30, 2016	Dec. 25, 2015	Dec. 31, 2014
Quarterly Financial Information (unaudited)
Revenue	$ 1,315,083	$ 1,302,609	$ 1,290,965	$ 1,287,010	$ 1,332,796	$ 1,303,978	$ 1,284,652	$ 1,228,355	$ 5,195,667	$ 5,149,781	$ 5,216,524
Operating income (loss)	24,615	(1,624)	(14,051)	41,022	18,973	55,151	14,396	39,432	49,962	127,952	55,346
Net income (loss) from continuing operations	49,734	53,550	(5,658)	23,845	13,941	39,825	5,530	25,554	121,471	84,850	(5,834)
Net loss from discontinued operations	(9,873)	(87,199)	(148,532)	(121)	(940)	8,680	(2,424)	1,951	(245,725)	7,267	(312,768)
Net income (loss) attributable to CH2M	$ 36,568	$ 15,933	$ (62,042)	$ 24,579	$ 13,710	$ 39,445	$ 3,750	$ 23,498	$ 15,038	$ 80,403	$ (181,537)
Net income (loss) from continuing operations attributable to CH2M per common share:
Basic net income (loss) from continuing operations per common share (in dollars per share)	$ 1.57	$ 1.25	$ (0.41)	$ 0.70	$ 0.34	$ 1.21	$ 0.17	$ 0.89	$ 0.26	$ 2.64	$ (0.44)
Diluted net income (loss) from continuing operations per common share (in dollars per share)	1.57	1.25	(0.41)	0.70	0.34	1.21	0.17	0.89	0.26	2.63	(0.44)
Net income (loss) attributable to CH2M per common share:
Basic net income (loss) per common share (in dollars per share)	1.08	0.40	(2.53)	0.74	0.37	1.22	0.13	0.86	0.03	2.62	(6.42)
Diluted net income (loss) per common share (in dollars per share)	$ 1.08	$ 0.40	$ (2.53)	$ 0.74	$ 0.37	$ 1.22	$ 0.13	$ 0.86	$ 0.03	$ 2.61	$ (6.42)