Exponent (EXPO) 10-K 24 Feb 17 2016 FY Annual report Financial data

Document And Entity Information

Document And Entity Information - USD ($)	12 Months Ended
	Dec. 30, 2016	Feb. 17, 2017	Jul. 01, 2016
Document Information [Line Items]
Document Type	10-K
Amendment Flag	false
Document Period End Date	Dec. 30, 2016
Document Fiscal Year Focus	2,016
Document Fiscal Period Focus	FY
Entity Registrant Name	EXPONENT INC
Entity Central Index Key	851,520
Current Fiscal Year End Date	--12-30
Entity Well-known Seasoned Issuer	Yes
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Large Accelerated Filer
Entity Public Float			$ 1,315,000,349
Trading Symbol	EXPO
Entity Common Stock, Shares Outstanding		25,597,038

Consolidated Statements of Inco

Consolidated Statements of Income - USD ($) shares in Thousands, $ in Thousands		12 Months Ended
		Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Revenues:
Revenues before reimbursements		$ 299,197	$ 295,705	$ 289,209
Reimbursements		15,879	17,127	15,495
Revenues	[1]	315,076	312,832	304,704
Operating expenses:
Compensation and related expenses		193,397	184,502	183,533
Other operating expenses		28,397	26,975	26,285
Reimbursable expenses		15,879	17,127	15,495
General and administrative expenses		15,492	15,295	15,842
Total operating expenses		253,165	243,899	241,155
Operating income		61,911	68,933	63,549
Other income:
Interest income		683	207	150
Miscellaneous income, net		6,528	1,993	4,266
Income before income taxes		69,122	71,133	67,965
Provision for income taxes		21,642	27,534	27,264
Net income		$ 47,480	$ 43,599	$ 40,701
Net income per share:
Basic		$ 1.79	$ 1.64	$ 1.51
Diluted		$ 1.75	$ 1.6	$ 1.47
Shares used in per share computations:
Basic		26,488	26,606	26,910
Diluted		27,166	27,298	27,666
Cash dividends declared per common share		$ 0.72	$ 0.6	$ 0.5
[1]	Geographic revenues are allocated based on the location of the client.

Consolidated Statements of Comp

Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Net income	$ 47,480	$ 43,599	$ 40,701
Other comprehensive income (loss), net of tax:
Foreign currency translation adjustments, net of tax of $0, $(38), and $304, respectively	(1,240)	(822)	(1,017)
Unrealized gain (loss) arising during the period on investments, net of tax of $53, $53, and $(3), respectively	(81)	(79)	4
Comprehensive income	$ 46,159	$ 42,698	$ 39,688

Consolidated Statements of Com4

Consolidated Statements of Comprehensive Income (Parenthetical) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Foreign currency translation adjustments, tax	$ 0	$ (38)	$ 304
Unrealized gain (loss) arising during the period of investments, tax	$ 53	$ 53	$ (3)

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Current assets:
Cash and cash equivalents	$ 114,967	$ 125,751
Short-term investments	58,755	45,842
Accounts receivable, net of allowance for contract losses and doubtful accounts of $3,417 and $2,792, respectively	87,409	88,577
Prepaid expenses and other assets	12,913	12,616
Total current assets	274,044	272,786
Property, equipment and leasehold improvements, net	36,710	28,485
Goodwill	8,607	8,607
Deferred income taxes	42,166	39,456
Deferred compensation plan assets	41,153	36,522
Other assets	1,064	1,651
Total assets	403,744	387,507
Current liabilities:
Accounts payable and accrued liabilities	10,073	10,580
Accrued payroll and employee benefits	62,539	62,092
Deferred revenues	7,624	7,802
Total current liabilities	80,236	80,474
Other liabilities	2,005	1,913
Deferred compensation	46,503	40,322
Deferred rent	1,654	1,994
Total liabilities	130,398	124,703
Commitments and contingencies (Note 12)
Stockholders’ equity:
Preferred stock, $.001 par value; 2,000 shares authorized; no shares outstanding	0	0
Common stock, $.001 par value; 80,000 shares authorized; 32,853 shares issued	33	33
Additional paid-in capital	194,632	179,816
Accumulated other comprehensive income (loss)
Investment securities, available for sale	(146)	(65)
Foreign currency translation adjustments	(2,980)	(1,740)
Accumulated other comprehensive income (loss)	(3,126)	(1,805)
Retained earnings	291,243	269,259
Treasury stock, at cost: 7,256 and 7,133 shares held, respectively	(209,436)	(184,499)
Total stockholders’ equity	273,346	262,804
Total liabilities and stockholders’ equity	$ 403,744	$ 387,507

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) shares in Thousands, $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Accounts receivable, net of allowance for contract losses and doubtful accounts	$ 3,417	$ 2,792
Preferred Stock, Par or Stated Value Per Share	$ 0.001	$ 0.001
Preferred Stock, Shares Authorized	2,000	2,000
Preferred Stock, Shares Outstanding	0	0
Common stock, par value	$ 0.001	$ 0.001
Common stock, shares authorized	80,000	80,000
Common stock, shares issued	32,853	32,853
Treasury stock, shares	7,256	7,133

Consolidated Statements of Stoc

Consolidated Statements of Stockholders' Equity - USD ($) shares in Thousands, $ in Thousands	Total	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Other Comprehensive Income (Loss) [Member]	Retained Earnings [Member]	Treasury Stock [Member]
Balance at Jan. 03, 2014	$ 235,059	$ 33	$ 141,233	$ 109	$ 226,040	$ (132,356)
Balance (in shares) at Jan. 03, 2014		32,853				6,727
Employee stock purchase plan	1,147	$ 0	810	0	0	$ 337
Employee stock purchase plan (in shares)		0				(32)
Exercise of stock options, net of swaps	960	$ 0	67	0	0	$ 893
Exercise of stock options, net of swaps (in shares)		0				(84)
Excess tax benefit for equity incentive plans	5,100	$ 0	5,100	0	0	$ 0
Amortization of unrecognized stock-based compensation	6,792	0	6,792	0	0	0
Purchase of treasury shares	(30,921)	$ 0	0	0		$ (30,921)
Purchase of treasury shares (in shares)		0				850
Foreign currency translation adjustments	(1,017)	$ 0	0	(1,017)	0	$ 0
Grant of restricted stock units to settle accrued bonus	6,008	0	6,008	0	0	0
Settlement of restricted stock units	(6,356)	$ 0	(343)	0	(6,050)	$ 37
Settlement of restricted stock units (in shares)		0				(350)
Unrealized gain (loss) on investments	4	$ 0	0	4	0	$ 0
Dividends and dividend equivalent rights	(13,189)	0	541	0	(13,730)	0
Net income	40,701	0	0	0	40,701	0
Balance at Jan. 02, 2015	244,288	$ 33	160,208	(904)	246,961	$ (162,010)
Balance (in shares) at Jan. 02, 2015		32,853				7,111
Employee stock purchase plan	1,186	$ 0	836	0	0	$ 350
Employee stock purchase plan (in shares)		0				(27)
Exercise of stock options, net of swaps	1,828	$ 0	(94)	0	0	$ 1,922
Exercise of stock options, net of swaps (in shares)		0				(150)
Excess tax benefit for equity incentive plans	6,396	$ 0	6,396	0	0	$ 0
Amortization of unrecognized stock-based compensation	6,618	0	6,618	0	0	0
Purchase of treasury shares	(23,314)	$ 0	0	0		$ (23,314)
Purchase of treasury shares (in shares)		0				530
Foreign currency translation adjustments	(822)	$ 0	0	(822)	0	$ 0
Grant of restricted stock units to settle accrued bonus	6,169	0	6,169	0	0	0
Settlement of restricted stock units	(7,365)	$ 0	(975)	0	(4,943)	$ (1,447)
Settlement of restricted stock units (in shares)		0				(331)
Unrealized gain (loss) on investments	(79)	$ 0	0	(79)	0	$ 0
Dividends and dividend equivalent rights	(15,700)	0	658	0	(16,358)	0
Net income	43,599	0	0	0	43,599	0
Balance at Jan. 01, 2016	262,804	$ 33	179,816	(1,805)	269,259	$ (184,499)
Balance (in shares) at Jan. 01, 2016		32,853				7,133
Employee stock purchase plan	1,190	$ 0	883	0	0	$ 307
Employee stock purchase plan (in shares)		0				(23)
Exercise of stock options, net of swaps	566	$ 0	161	0	0	$ 405
Exercise of stock options, net of swaps (in shares)		0				(30)
Amortization of unrecognized stock-based compensation	7,152	$ 0	7,152	0	0	$ 0
Purchase of treasury shares	(24,456)	$ 0	0	0		$ (24,456)
Purchase of treasury shares (in shares)		0				491
Foreign currency translation adjustments	(1,240)	$ 0	0	(1,240)	0	$ 0
Grant of restricted stock units to settle accrued bonus	6,334	0	6,334	0	0	0
Settlement of restricted stock units	(7,685)	$ 0	(701)	0	(5,791)	$ (1,193)
Settlement of restricted stock units (in shares)		0				(315)
Unrealized gain (loss) on investments	(81)	$ 0	0	(81)	0	$ 0
Dividends and dividend equivalent rights	(18,773)	0	854	0	(19,627)	0
Other	55	0	133	0	(78)	0
Net income	47,480	0	0	0	47,480	0
Balance at Dec. 30, 2016	$ 273,346	$ 33	$ 194,632	$ (3,126)	$ 291,243	$ (209,436)
Balance (in shares) at Dec. 30, 2016		32,853				7,256

Consolidated Statements of Cash

Consolidated Statements of Cash Flows - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Cash flows from operating activities:
Net income	$ 47,480	$ 43,599	$ 40,701
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation and amortization of property, equipment and leasehold improvements	6,131	5,479	5,404
Amortization of premiums and accretion of discounts on short-term investments	2	595	885
Deferred rent expense	(340)	(65)	(273)
Provision for contract losses and doubtful accounts	2,452	929	1,718
Stock-based compensation	13,333	12,959	13,079
Deferred income tax provision	(2,602)	(3,827)	(6,077)
Excess tax benefit for equity incentive plans	0	(6,396)	(5,100)
Changes in operating assets and liabilities:
Accounts receivable	(1,284)	(3,138)	(11,106)
Prepaid expenses and other assets	(598)	421	(5,320)
Accounts payable and accrued liabilities	(370)	7,718	6,142
Accrued payroll and employee benefits	2,920	2,639	6,744
Deferred revenues	(178)	(424)	1,455
Net cash provided by operating activities	66,946	60,489	48,252
Cash flows from investing activities:
Capital expenditures	(14,393)	(5,379)	(4,947)
Purchase of short-term investments	(51,000)	(43,946)	(5,260)
Maturity of short-term investments	37,950	22,290	11,642
Sale of short-term investments	0	0	1,000
Net cash (used in) provided by investing activities	(27,443)	(27,035)	2,435
Cash flows from financing activities:
Excess tax benefit for equity incentive plans	0	6,396	5,100
Payroll taxes for restricted stock units	(7,685)	(7,365)	(6,356)
Repurchase of common stock	(24,456)	(23,314)	(30,921)
Exercise of share-based payment awards	1,756	3,014	2,107
Dividends and dividend equivalent rights	(18,781)	(15,647)	(13,058)
Net cash used in financing activities	(49,166)	(36,916)	(43,128)
Effect of foreign currency exchange rates on cash and cash equivalents	(1,121)	(277)	(1,017)
Net (decrease) increase in cash and cash equivalents	(10,784)	(3,739)	6,542
Cash and cash equivalents at beginning of year	125,751	129,490	122,948
Cash and cash equivalents at end of year	$ 114,967	$ 125,751	$ 129,490

Summary of Significant Accounti

Summary of Significant Accounting Policies	12 Months Ended
	Dec. 30, 2016
Accounting Policies [Abstract]
Summary of Significant Accounting Policies	The Company operates on a 52-53 week fiscal year with each year ending on the Friday closest to December 31 st On May 28, 2015, the Company’s stockholders approved an amendment to the Company’s certificate of incorporation to (i) amend the number of authorized shares of common stock to 80,000 2,000 As a result of the stock split, each shareholder of record at the close of business on May 28, 2015, received one additional share of common stock. For periods prior to the stock split, all share and per share data in the Company’s consolidated financial statements and related notes have been retroactively adjusted to reflect the stock split. The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates. The Company derives its revenues primarily from professional fees earned on consulting engagements, fees earned for the use of its equipment and facilities, and reimbursements for outside direct expenses associated with the services that are billed to its clients. Any taxes assessed on revenues relating to services provided to its clients are recorded on a net basis. The Company reports service revenues net of subcontractor fees. The Company has determined that it is not the primary obligor with respect to these subcontractors because: · its clients are directly involved in the subcontractor selection process; · the subcontractor is responsible for fulfilling the scope of work; and · the Company passes through the costs of subcontractor agreements with only a minimal fixed percentage mark-up to compensate it for processing the transactions. Reimbursements, including those related to travel and other out-of-pocket expenses, and other similar third party costs such as the cost of materials, are included in revenues, and an equivalent amount of reimbursable expenses are included in operating expenses. Any mark-up on reimbursable expenses is included in revenues. Substantially all of the Company’s engagements are performed under time and material or fixed-price billing arrangements. On time and material and fixed-price projects, revenue is generally recognized as the services are performed. For substantially all of the Company’s fixed-price engagements, it recognizes revenue based on the relationship of incurred labor hours at standard rates to its estimate of the total labor hours at standard rates it expects to incur over the term of the contract. The Company believes this methodology achieves a reliable measure of the revenue from the consulting services it provides to its customers under fixed-price contracts given the nature of the consulting services the Company provides and the following additional considerations: · the Company considers labor hours at standard rates and expenses to be incurred when pricing its contracts; · the Company generally does not incur set up costs on its contracts; · the Company does not believe that there are reliable milestones to measure progress toward completion; · if the contract is terminated early, the customer is required to pay the Company for time at standard rates plus materials incurred to date; · the Company does not recognize revenue for award fees or bonuses until specific contractual criteria are met; · the Company does not include revenue for unpriced change orders until the customer agrees with the changes; · historically the Company has not had significant accounts receivable write-offs or cost overruns; and · its contracts are typically progress billed on a monthly basis. Product revenue is recognized when both title and risk of loss transfer to the customer and customer acceptance has occurred, provided that no significant obligations remain. Gross revenues and reimbursements for fiscal years 2016, 2015 and 2014, respectively, were: Fiscal Years (In thousands) 2016 2015 2014 Gross revenues $ 322,293 $ 320,404 $ 313,723 Less: Subcontractor fees 7,217 7,572 9,019 Revenues 315,076 312,832 304,704 Reimbursements: Out-of-pocket reimbursements 5,474 5,967 5,862 Other outside direct expenses 10,405 11,160 9,633 15,879 17,127 15,495 Revenues before reimbursements $ 299,197 $ 295,705 $ 289,209 Significant management judgments and estimates must be made in connection with the revenues recognized in any accounting period. These judgments and estimates include an assessment of collectability and, for fixed-price engagements, an estimate as to the total effort required to complete the project. If the Company made different judgments or utilized different estimates, the amount and timing of its revenue for any period could be materially different. All consulting contracts are subject to review by management, which requires a positive assessment of the collectability of contract amounts. If, during the course of the contract, the Company determines that collection of revenue is not reasonably assured, it does not recognize the revenue until its collection becomes reasonably assured, which in those situations would generally be upon receipt of cash. The Company assesses collectability based on a number of factors, including past transaction history with the client, as well as the credit-worthiness of the client. Losses on fixed-price contracts are recognized during the period in which the loss first becomes evident. Contract losses are determined to be the amount by which the estimated total costs of the contract exceeds the total fixed price of the contract. The Company translates the assets and liabilities of foreign subsidiaries, whose functional currency is the local currency, at exchange rates in effect at the balance sheet date. Revenues and expenses are translated at the average rates of exchange prevailing during the year. The adjustment resulting from translating the financial statements of such foreign subsidiaries is included in accumulated other comprehensive income, which is reflected as a separate component of stockholders’ equity. Cash equivalents consist of highly liquid investments such as money market mutual funds, commercial paper and debt securities with original remaining maturities of three months or less from the date of purchase. Short-term investments consist of debt securities classified as available-for-sale and are carried at their fair value as of the balance sheet date. Short-term investments generally mature between three months and three years from the purchase date. Investments with maturities beyond one year are classified as short-term based on their highly liquid nature and because such marketable securities represent investments readily available for current operations. The amortized cost of securities is adjusted for amortization of premiums and accretion of discounts to maturity. Such amortization is included in interest income. Realized gains or losses are determined on the specific identification method and are reflected in other income. Net unrealized gains and losses are recorded directly in accumulated other comprehensive income except for unrealized losses that are deemed to be other-than-temporary, which are reflected in net income. Investments are reviewed on a regular basis to evaluate whether or not any security has experienced an other-than temporary decline in fair value. When assessing investments for other-than-temporary declines in fair value, the Company considers the significance of the decline in value as a percentage of the original cost, how long the market value of the investment has been less than its original cost, any news that has been released specific to the investee, and the Company’s intent to sell, or whether it is more likely than not it will be required to sell the investment before recovery of the investment’s cost basis. The Company maintains allowances for estimated losses resulting from the inability of customers to meet their financial obligations or for disputes that affect the Company’s ability to fully collect amounts due. In circumstances where the Company is aware of a specific customer’s inability to meet its financial obligations or aware of a dispute with a specific customer, a specific allowance is recorded to reduce the net recognized receivable to the amount the Company reasonably believes will be collected. For all other customers the Company recognizes allowances for doubtful accounts based upon historical write-offs, customer concentration, customer credit-worthiness, current economic conditions, aging of amounts due and changes in customer payment terms. Property, equipment and leasehold improvements are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are recognized using the straight-line method. Buildings are depreciated over their estimated useful lives ranging from thirty to forty years. Equipment is depreciated over its estimated useful life, which generally ranges from two to seven years. Leasehold improvements are amortized over the shorter of their estimated useful lives, generally seven years, or the term of the related lease. The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to future undiscounted cash flows to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company has not recognized impairment losses on any long-lived assets in fiscal years 2016, 2015 or 2014. The Company assesses the impairment of goodwill annually and whenever events or changes in circumstances indicate that the carrying amount may be impaired. The Company’s annual goodwill impairment review is completed during the fourth quarter of each year. The Company evaluates goodwill for each reporting unit for impairment by assessing qualitative factors to determine whether it is necessary to perform the two-step goodwill impairment test. The Company considers events and circumstances, including but not limited to, macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, changes in strategy, changes in customers, a change in the composition or carrying amount of a reporting unit’s net assets and changes in the price of its common stock. If, after assessing the totality of events or circumstances, the Company determines that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, then the two-step goodwill impairment test is not performed. If the two-step goodwill test is performed, the Company determines the existence of impairment by assessing the fair value of the applicable reporting unit, including goodwill, using expected future cash flows to be generated by the reporting unit. If the carrying amount of a reporting unit exceeds its fair value, an impairment loss is recognized for any excess of the carrying amount of the reporting unit’s goodwill over the implied fair value of the goodwill. The implied fair value of goodwill is determined by allocating the fair value of the reporting unit in a manner similar to a purchase price allocation. The residual fair value after this allocation is the implied value of the reporting unit goodwill. The Company completed its annual assessment for all reporting units with goodwill for fiscal 2016 and determined, after assessing the totality of the qualitative factors, that it is more likely than not that the fair value of each reporting unit is greater than its respective carrying amount. Accordingly there was no indication of impairment of goodwill for any of the Company’s reporting units and the two-step goodwill impairment test was not performed. The Company did not recognize any goodwill impairment losses in fiscal years 2016, 2015 or 2014. Deferred revenues represent amounts billed to clients in advance of services provided. Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax basis and the financial reporting basis of assets and liabilities. Deferred tax assets and liabilities are measured using the enacted tax rates and laws in effect when the differences are expected to reverse. The effect on deferred tax assets and liabilities from changes in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded for deferred tax assets if it is more likely than not that some portion or all of the deferred tax assets will not be realized. U.S. income taxes are provided on the earnings of foreign subsidiaries unless the subsidiaries’ earnings are considered permanently reinvested outside the U.S. An uncertain tax position is recognized if it is determined that it is more likely than not to be sustained upon examination. The tax position is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. The Company’s policy is to recognize interest and penalties related to unrecognized tax benefits as income tax expense. Accrued interest and penalties are insignificant at December 30, 2016 and January 1, 2016. Financial instruments consist of cash and cash equivalents, short-term investments, accounts receivable, other assets and accounts payable. Cash, cash equivalents and short-term investments are recorded at fair value. The carrying amount of the Company’s accounts receivable, other assets and accounts payable approximates their fair values due to their short maturities. Stock-based compensation is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period of the entire award. The Company estimates the number of awards that are expected to vest and revises the estimate as actual forfeitures differ from that estimate. Estimated forfeiture rates are based on the Company’s historical experience. Basic per share amounts are computed using the weighted-average number of common shares outstanding during the period. Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive. Fiscal Years (In thousands) 2016 2015 2014 Shares used in basic per share computation 26,488 26,606 26,910 Effect of dilutive common stock options outstanding 124 135 136 Effect of unvested restricted stock units outstanding 554 557 620 Shares used in diluted per share computation 27,166 27,298 27,666 There were no equity awards excluded from the diluted per share calculation for fiscal years 2016, 2015 and 2014. On March 30, 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2016-09, Improvements to Employee Share-Based Payment Accounting, Compensation – Stock Compensation ASU No. 2016-09 is effective for public business entities for annual reporting periods beginning after December 15, 2016, and interim periods within that reporting period. Early adoption is permitted in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. The Company elected to early adopt ASU No. 2016-09 as of the beginning of its first quarter of fiscal 2016. During fiscal 2016, the Company recorded an excess tax benefit of $ 4,827,000 42,653,000 1.57 In connection with the early adoption of ASU No. 2016-09, the Company elected to account for forfeitures of share-based awards when they occur. This election is applied prospectively and thus prior periods were not adjusted. An adjustment of $ 78,000 Recent Accounting Pronouncements Not Yet Effective . On May 28, 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers During 2016, the Company made progress toward completing an evaluation of the potential changes from adopting the new standard on future financial reporting and disclosures. The impact of adopting the new standard is not expected to be material because the analysis of the Company’s contracts under the new revenue recognition standard supports the recognition of revenue over time, which is consistent with the Company’s current revenue recognition model. Substantially all of the Company’s engagements are performed under time and material or fixed-price arrangements. For time and materials contracts the Company anticipates utilizing the practical expedient under the ASU which states, if an entity has a right to consideration from a customer in an amount that corresponds directly with the value of the entity’s performance completed to date (for example, a service contract in which an entity bills a fixed amount for each hour or service provided), the entity may recognize revenue in the amount to which the entity has a right to invoice. Application of the practical expedient to time and material contracts is consistent with the Company’s current revenue recognition policy. For fixed price contracts the Company will recognize revenue over time under the ASU because of the continuous transfer of control to the customer. The customer typically controls the work in process as evidenced either by contractual termination clauses or by the Company’s rights to payment for work performed to date to deliver services that do not have an alternative use to the Company. Input methods are an acceptable method of measuring progress towards completing under the ASU. This is consistent with the Company’s current policy of measuring progress towards completion based on the relationship of incurred labor hours at standard rates to its estimate of the total labor hours at standard rates it expects to incur over the term of the contract. The Company believes this methodology achieves a reliable measure of the revenue from the consulting services it provides to its customers under fixed price contracts. The Company anticipates adopting the standard using the modified retrospective method. The Company is currently evaluating the required disclosures under the new standard and developing appropriate changes to its process, systems and controls. On February 25, 2016, the FASB issued ASU No. 2016-02, Leases

Cash, cash equivalents and shor

Cash, cash equivalents and short-term investments	12 Months Ended
	Dec. 30, 2016
Cash and Cash Equivalents [Abstract]
Cash, cash equivalents and short-term investments	Note 2: Cash, cash equivalents and short-term investments Amortized Unrealized Unrealized Estimated (In thousands) Cost Gains Losses Fair Value Classified as current assets: Cash $ 93,049 $ - $ - $ 93,049 Cash equivalents: Money market securities 21,918 - - 21,918 Total cash equivalents 21,918 - - 21,918 Total cash and cash equivalents 114,967 - - 114,967 Short-term investments: U.S. Agency securities 59,000 - (245) 58,755 Total short-term investments 59,000 - (245) 58,755 Total cash, cash equivalents and short-term investments $ 173,967 $ - $ (245) $ 173,722 Cash, cash equivalents and short-term investments consisted of the following as of January 1, 2016: Amortized Unrealized Unrealized Estimated (In thousands) Cost Gains Losses Fair Value Classified as current assets: Cash $ 115,221 $ - $ - $ 115,221 Cash equivalents: Money market securities 10,530 - - 10,530 Total cash equivalents 10,530 - - 10,530 Total cash and cash equivalents 125,751 - - 125,751 Short-term investments: U.S. Agency securities 41,946 1 (106) 41,841 State and municipal bonds 4,002 - (1) 4,001 Total short-term investments 45,948 1 (107) 45,842 Total cash, cash equivalents and short-term investments $ 171,699 $ 1 $ (107) $ 171,593

Fair Value Measurements

Fair Value Measurements	12 Months Ended
	Dec. 30, 2016
Fair Value Disclosures [Abstract]
Fair Value Measurements	Note 3: Fair Value Measurements The Company measures certain financial assets and liabilities at fair value on a recurring basis, including available-for-sale fixed income securities, trading fixed income and equity securities held in its deferred compensation plan and the liability associated with its deferred compensation plan. There have been no transfers between fair value measurement levels during fiscal years 2016, 2015 and 2014. Any transfers between fair value measurement levels would be recorded on the actual date of the event or change in circumstances that caused the transfer. The fair value of these certain financial assets and liabilities was determined using the following inputs at December 30, 2016 (in thousands): Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Active Markets for Significant Other Unobservable Identical Assets Observable Inputs Inputs Total (Level 1) (Level 2) (Level 3) Assets Money market securities (1) $ 21,918 $ 21,918 $ - $ - Fixed income available for sale securities (2) 58,755 - 58,755 - Fixed income trading securities held in deferred compensation plan (3) 11,872 11,872 - - Equity trading securities held in deferred compensation plan (3) 36,395 36,395 - - Total $ 128,940 $ 70,185 $ 58,755 $ - Liabilities Deferred compensation plan (4) 53,617 53,617 - - Total $ 53,617 $ 53,617 $ - $ - (1) Included in cash and cash equivalents on the Company’s consolidated balance sheet. (2) Included in short-term investments on the Company’s consolidated balance sheet. (3) Included in other current assets and deferred compensation plan assets on the Company’s consolidated balance sheet. (4) Included in accrued liabilities and deferred compensation on the Company’s consolidated balance sheet. The fair value of these certain financial assets and liabilities was determined using the following inputs at January 1, 2016 (in thousands): Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Active Markets for Significant Other Unobservable Identical Assets Observable Inputs Inputs Total (Level 1) (Level 2) (Level 3) Assets Money market securities (1) $ 10,530 $ 10,530 $ - $ - Fixed income available for sale securities (2) 45,842 - 45,842 - Fixed income trading securities held in deferred compensation plan (3) 9,295 9,295 - - Equity trading securities held in deferred compensation plan (3) 33,645 33,645 - - Total $ 99,312 $ 53,470 $ 45,842 $ - Liabilities Deferred compensation plan (4) 46,740 46,740 - - Total $ 46,740 $ 46,740 $ - $ - (1) Included in cash and cash equivalents on the Company’s consolidated balance sheet. (2) Included in short-term investments on the Company’s consolidated balance sheet. (3) Included in other current assets and deferred compensation plan assets on the Company’s consolidated balance sheet. (4) Included in accrued liabilities and deferred compensation on the Company’s consolidated balance sheet. Fixed income available-for-sale securities as of December 30, 2016 and January 1, 2016 represent primarily obligations of United States agencies and state and local government agencies. Fixed income and equity trading securities represent mutual funds held in the Company’s deferred compensation plan. See Note 11 for additional information about the Company’s deferred compensation plan. Amortized Estimated (In thousands) Cost Fair Value Due within one year $ 16,000 $ 15,992 Due between one and two years 43,000 42,763 Total $ 59,000 $ 58,755 At December 30, 2016 and January 1, 2016, the Company did not have any assets or liabilities valued using significant unobservable inputs. The following financial instruments are not measured at fair value on the Company's consolidated balance sheet at December 30, 2016, but require disclosure of their fair values: accounts receivable, other assets and accounts payable. The estimated fair value of such instruments at December 30, 2016 approximates their carrying value as reported on the consolidated balance sheet. There were no other-than-temporary impairments or credit losses related to available-for-sale securities during fiscal years 2016, 2015 and 2014.

Property, Equipment and Leaseho

Property, Equipment and Leasehold Improvements	12 Months Ended
	Dec. 30, 2016
Property, Plant and Equipment [Abstract]
Property, Equipment and Leasehold Improvements	Note 4: Property, Equipment and Leasehold Improvements Fiscal Years (In thousands) 2016 2015 Property: Land $ 11,888 $ 4,450 Buildings 37,883 35,817 Construction in progress 67 1,457 Equipment: Machinery and equipment 40,440 37,520 Office furniture and equipment 9,669 7,824 Leasehold improvements 14,464 13,580 114,411 100,648 Less accumulated depreciation and amortization 77,701 72,163 Property, equipment and leasehold improvements, net $ 36,710 $ 28,485 Depreciation and amortization for fiscal years 2016, 2015 and 2014 6,131,000 5,479,000 5,404,000

Goodwill

Goodwill	12 Months Ended
	Dec. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Goodwill	Note 5: Goodwill Environmental Engineering and (In thousands) and Health Other Scientific Total Goodwill $ 8,099 $ 508 $ 8,607 There were no changes in the carrying amount of goodwill for fiscal years 2016, 2015 and 2014. There were no goodwill impairments or gains or losses on disposals for any portion of the Company’s reporting units during fiscal years 2016, 2015 and 2014.

Other Significant Balance Sheet

Other Significant Balance Sheet Components	12 Months Ended
	Dec. 30, 2016
Significant Balance Sheet Components [Abstract]
Other Significant Balance Sheet Components	Note 6: Other Significant Balance Sheet Components Fiscal Years (In thousands) 2016 2015 Billed accounts receivable $ 60,510 $ 62,360 Unbilled accounts receivable 30,316 29,009 Allowance for contract losses and doubtful accounts (3,417) (2,792) Total accounts receivable, net $ 87,409 $ 88,577 Fiscal Years (In thousands) 2016 2015 Accounts payable $ 3,193 $ 3,622 Accrued liabilities 6,880 6,958 Total accounts payable and other accrued liabilities $ 10,073 $ 10,580 Fiscal Years (In thousands) 2016 2015 Accrued bonuses payable $ 37,120 $ 38,042 Accrued 401(k) contributions 7,440 7,323 Accrued vacation 9,177 8,836 Deferred compensation 7,114 6,418 Other accrued payroll and employee benefits 1,688 1,473 Total accrued payroll and employee benefits $ 62,539 $ 62,092 Other accrued payroll and employee benefits consist primarily of accrued wages, payroll taxes and disability insurance programs. A portion of accrued bonuses payable will be settled by issuing fully vested restricted stock units. See Note 9 and Note 15 for additional information.

Income Taxes

Income Taxes	12 Months Ended
	Dec. 30, 2016
Income Tax Disclosure [Abstract]
Income Taxes	Note 7: Income Taxes Income before income taxes includes income from foreign operations of $ 5,616,000 6,656,000 4,157,000 Total income tax expense for fiscal years 2016, 2015 and 2014 consisted of the following: Fiscal Years (In thousands) 2016 2015 2014 Current Federal $ 18,877 $ 25,081 $ 26,647 Foreign 1,085 1,385 896 State 4,282 4,895 5,798 24,244 31,361 33,341 Deferred Federal (2,047) (3,411) (5,059) State (555) (416) (1,018) (2,602) (3,827) (6,077) Total $ 21,642 $ 27,534 $ 27,264 35 Fiscal Years (In thousands) 2016 2015 2014 Tax at federal statutory rate $ 24,193 $ 24,897 $ 23,788 State taxes, net of federal benefit 2,423 2,910 3,226 Tax exempt interest income (7) (23) (44) Non-deductible expenses 274 261 289 Non-deductible stock-based compensation 11 (42) - Excess tax benefit from equity incentive plans (4,321) - - Difference between statutory rate and foreign effective tax rate (889) (897) (174) Other (42) 428 179 Tax expense $ 21,642 $ 27,534 $ 27,264 Effective tax rate 31.3 % 38.7 % 40.1 % Fiscal Years (In thousands) 2016 2015 Deferred tax assets: Accrued liabilities and allowances $ 18,335 $ 17,780 Deferred compensation 30,603 27,425 Other 97 43 Total deferred tax assets 49,035 45,248 Deferred tax liabilities: State taxes (1,958) (1,850) Deductible goodwill (3,075) (3,014) Property, equipment and leasehold improvements (195) (205) Unrealized gain of deferred compensation plan assets (1,641) (723) Total deferred tax liabilities (6,869) (5,792) Net deferred tax assets $ 42,166 $ 39,456 Management believes it is more likely than not that the results of future operations will generate sufficient taxable income to realize the net deferred tax assets. The Company is entitled to a deduction for federal and state tax purposes with respect to employees’ stock award activity. The net deduction in taxes otherwise payable arising from that deduction has been recorded as an income tax benefit for fiscal year 2016 in accordance with the early adoption of ASU No. 2016-09. See “Note 1: Recently Adopted Accounting Pronouncements” Notes to Consolidated Financial Statements . 4,827,000 6,396,000 5,100,000 The Company and its subsidiaries file income tax returns in the United States federal jurisdiction, California and various other state and foreign jurisdictions. The Company is no longer subject to United States federal income tax examination for years prior to 2013. The Company is no longer subject to California franchise tax examinations for years prior to 2012. With few exceptions, the Company is no longer subject to state and local or non-United States income tax examination by tax authorities for years prior to 2012. Balance at January 2, 2015 $ 1,546,000 Additions based on tax positions related to the current year 406,000 Additions for tax positions of prior years 80,000 Reductions due to lapse of statute of limitations (154,000) Reductions due to change in accounting method - Settlements - Balance at January 1, 2016 $ 1,878,000 Additions based on tax positions related to the current year 502,000 Additions for tax positions of prior years 6,000 Reductions due to lapse of statute of limitations (430,000) Reductions due to change in accounting method - Settlements - Balance at December 30, 2016 $ 1,956,000 Unrecognized tax benefits are included in other liabilities in the accompanying balance sheet. To the extent these unrecognized tax benefits are ultimately recognized, they will impact the effective tax rate by $ 1,347,000 Deferred income taxes have not been provided on the undistributed earnings of foreign subsidiaries in the United Kingdom, Germany, China and Hong Kong. The amount of such earnings at December 30, 2016 was $ 11,783,000 2,368,000

Stockholders' Equity

Stockholders' Equity	12 Months Ended
	Dec. 30, 2016
Stockholders' Equity Note [Abstract]
Stockholders’ Equity	Note 8: Stockholders’ Equity Preferred Stock The Company has authorized 2,000 0.001 Dividends Fiscal Year 2016 Dividends Amount Per Share (in thousands) First Quarter $ 0.18 $ 4,628 Second Quarter $ 0.18 4,675 Third Quarter $ 0.18 4,659 Fourth Quarter $ 0.18 4,607 $ 18,569 Fiscal Year 2015 Dividends Amount Per Share (in thousands) First Quarter $ 0.15 $ 3,858 Second Quarter $ 0.15 3,887 Third Quarter $ 0.15 3,870 Fourth Quarter $ 0.15 3,867 $ 15,482 On February 1, 2017 0.21 March 24, 2017 March 3, 2017 Treasury Stock Net losses related to the re-issuance of treasury stock to settle restricted stock unit and stock option awards of $ 5,791,000 4,943,000 6,050,000 Repurchase of Common Stock The Company repurchased 491 24,456,000 530 23,314,000 850 30,921,000 35,000,000 35,000,000 35,000,000 57,307,000

Stock-Based Compensation

Stock-Based Compensation	12 Months Ended
	Dec. 30, 2016
Share-Based Compensation [Abstract]
Stock-Based Compensation	Note 9: Stock-Based Compensation On May 29, 2008, the Company’s stockholders approved the 2008 Equity Incentive Plan and the 2008 Employee Stock Purchase Plan (“ESPP”). The 2008 Equity Incentive Plan and ESPP were previously adopted by the Company’s Board of Directors on April 8, 2008, subject to stockholder approval. Upon stockholder approval of the 2008 Equity Incentive Plan and ESPP each of the following plans were terminated: the 1999 Stock Option Plan, the Restricted Stock Award Plan, the 1998 Stock Option Plan and the Employee Stock Purchase Plan established in 1992. The 2008 Equity Incentive Plan allows for the award of stock options, stock awards (including stock units, stock grants and stock appreciation rights or other similar equity awards) and cash awards to officers, employees, consultants and non-employee members of the Board of Directors. The total number of shares reserved for issuance under the 2008 Equity Incentive Plan was 4,828,150 709,918 The ESPP allows for officers and employees to purchase common stock through payroll deductions of up to 15 95 400,000 43,123 51.97 43.88 35.68 Restricted Stock Units The Company grants restricted stock units to employees and outside directors. These restricted stock unit grants are designed to attract and retain employees, and to better align employee interests with those of the Company’s stockholders. For a select group of employees, up to 40 All restricted stock units granted have dividend equivalent rights (“DER”), which entitle holders of restricted stock units to the same dividend value per share as holders of common stock. DER are subject to the same vesting and other terms and conditions as the corresponding unvested RSUs. DER are accumulated and paid in additional restricted stock units when the underlying shares vest and are forfeited if the underlying shares are forfeited. The value of these restricted stock unit awards is determined based on the market price of the Company’s common stock on the date of grant. The value of fully vested restricted stock unit awards issued is recorded as a reduction to accrued bonuses. The portion of bonus expense that the Company expects to settle with fully vested restricted stock unit awards is recorded as stock-based compensation during the period the bonus is earned. For fiscal years ended 2016, 2015 and 2014, the Company recorded stock-based compensation expense associated with accrued bonus awards of $ 6,181,000 6,341,000 6,287,000 The Company recorded stock-based compensation expense associated with the unvested restricted stock unit awards of $ 6,583,000 6,066,000 6,103,000 The total fair value of restricted stock unit awards vested during fiscal years 2016, 2015 and 2014 was $ 18.5 18.6 16.5 48.29 43.76 37.29 (1) Weighted-average Number Weighted-average remaining Aggregate of awards grant date contractual intrinsic value outstanding fair value term (years) (in thousands) (2) Balance as of January 1, 2016 779,977 $ 31.88 Awards granted 302,672 48.29 Awards vested (384,822) 34.02 Awards forfeited (2,513) 39.26 Balance as of December 30, 2016 695,314 $ 37.82 1.5 $ 41,927 (1) Does not include employee stock purchase plans or stock option plans. (2) The intrinsic value is calculated as the market value as of the end of the fiscal period. As reported by the NASDAQ Global Select Market, the market value as of December 30, 2016 was $ 60.30 Stock Options The Company currently grants stock options under the 2008 Equity Incentive Plan. Options are granted for terms of ten years and generally vest ratably over a four-year period from the grant date. The Company grants options at exercise prices equal to the fair value of the Company’s common stock on the date of grant. All stock options have dividend equivalent rights (“DER”), which entitle holders of stock options to the same dividend value per share as holders of common stock. DER are subject to the same vesting terms as the corresponding stock options. DER are accumulated and paid in cash when the underlying stock options vest and are forfeited if the underlying stock options do not vest. During fiscal years 2016, 2015 and 2014, the Company recorded stock-based compensation expense of $ 569,000 552,000 689,000 (1) Weighted- Aggregate Weighted- average intrinsic Number average remaining value of shares exercise contractual (in outstanding price term (years) thousands) Balance as of January 1, 2016 285,000 $ 26.42 Options granted 64,000 48.59 Options forfeited and expired - - Options exercised (30,000) 18.86 Balance as of December 30, 2016 319,000 $ 31.58 6.47 $ 9,162 Exercisable at December 30, 2016 188,750 $ 23.83 5.20 $ 6,884 (1) Does not include restricted stock or employee stock purchase plans. The total intrinsic value of options exercised during fiscal years 2016, 2015 and 2014 was $ 999,000 5,524,000 1,975,000 The Company uses the Black-Scholes option-pricing model to determine the fair value of options granted. The determination of the fair value of stock-based payment awards on the date of grant using an option-pricing model is affected by the Company’s stock price as well as assumptions regarding a number of complex and subjective variables. These variables include expected stock price volatility over the term of the award, actual and projected employee stock option exercise behaviors, the risk-free interest rate and expected dividends. The Company used historical exercise and post-vesting forfeiture and expiration data to estimate the expected term of options granted. The historical volatility of the Company’s common stock over a period of time equal to the expected term of the options granted was used to estimate expected volatility. The risk-free interest rate used in the option-pricing model was based on United States Treasury zero coupon issues with remaining terms similar to the expected term on the options. The dividend yield assumption considers the expectation of continued declaration of dividends, offset by option holders’ dividend equivalent rights. All share-based payment awards are recognized on a straight-line basis over the requisite service periods of the awards. Stock Option Plan 2016 2015 2014 Expected term (in years) 6.0 6.1 6.1 Risk-free interest rate 1.28 % 1.69 % 1.8 % Volatility 25 % 27 % 32 % Dividend yield 0 % 0 % 0 % The weighted-average grant date fair value of options granted during fiscal years 2016, 2015 and 2014 were $ 13.08 13.30 12.23 2016 2015 2014 (In thousands) Compensation and related expenses: Restricted stock units $ 12,225 $ 11,907 $ 11,889 Stock option grants 569 552 689 Sub-total 12,794 12,459 12,578 General and administrative expenses: Restricted stock units 539 500 501 Sub-total 539 500 501 Total stock-based compensation expense $ 13,333 $ 12,959 $ 13,079 Income tax benefit $ 5,214 $ 5,068 $ 5,141 As of December 30, 2016, there was $ 7,220,000 2.4 633,000 2.9

Retirement Plans

Retirement Plans	12 Months Ended
	Dec. 30, 2016
Pension and Other Postretirement Benefit Expense [Abstract]
Retirement Plans	Note 10: Retirement Plans The Company provides a defined contribution retirement plan for its employees whereby the Company contributes to each eligible employee’s account 7 20 5 7,761,000 7,317,000 6,954,000

Deferred Compensation Plans

Deferred Compensation Plans	12 Months Ended
	Dec. 30, 2016
Deferred Compensation Arrangements [Abstract]
Deferred Compensation Plans	Note 11: Deferred Compensation Plans The Company maintains nonqualified deferred compensation plans for the benefit of a select group of highly compensated employees. Under these plans, participants may elect to defer up to 100 48,267,000 42,940,000 As of December 30, 2016 and January 1, 2016, vested amounts due under the plans totaled $ 53,617,000 46,740,000 3,861,000 (325,000) 2,525,000

Commitments and Contingencies

Commitments and Contingencies	12 Months Ended
	Dec. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Commitments and Contingencies	Note 12: Commitments and Contingencies (In thousands) Lease Fiscal year commitments 2017 $ 7,227 2018 5,597 2019 3,480 2020 2,480 2021 1,921 Thereafter 1,058 $ 21,763 Total rent expense from property leases in fiscal 2016, 2015, and 2014 was $ 6,478,000 6,202,000 5,951,000 1,749,000 1,794,000 1,965,000 583,000 The Company is a party to various legal actions from time to time and may be contingently liable in connection with claims and contracts arising in the normal course of business, the outcome of which the Company believes, after consultation with legal counsel, will not have a material adverse effect on its financial condition, results of operations or liquidity. However, due to the risks and uncertainties inherent in legal proceedings, actual results could differ from current expected results. All legal costs associated with litigation are expensed as incurred.

Miscellaneous Income, Net

Miscellaneous Income, Net	12 Months Ended
	Dec. 30, 2016
Other Income and Expenses [Abstract]
Miscellaneous Income, Net	Note 13: Miscellaneous Income, Net Fiscal Years (In thousands) 2016 2015 2014 Rental income 2,435 2,015 2,003 Gain (loss) on deferred compensation investments 3,861 (325) 2,525 Gain (loss) on foreign exchange 224 255 (293) Other 8 48 31 Total $ 6,528 $ 1,993 $ 4,266

Industry and Client Credit Risk

Industry and Client Credit Risk	12 Months Ended
	Dec. 30, 2016
Risks and Uncertainties [Abstract]
Industry and Client Credit Risk	Note 14: Industry and Client Credit Risk The Company serves clients in various segments of the economy. During fiscal 2016 the Company provided services representing approximately 20 17 15 No single customer comprised more than 10% of the Company’s revenues for fiscal years 2016, 2015 and 2014. No single customer comprised more than 10% of the Company’s accounts receivable at December 30, 2016 and January 1, 2016.

Supplemental Cash Flow Informat

Supplemental Cash Flow Information	12 Months Ended
	Dec. 30, 2016
Supplemental Cash Flow Information [Abstract]
Supplemental Cash Flow Information	Note 15: Supplemental Cash Flow Information Fiscal Years (In thousands) 2016 2015 2014 Cash paid during the year: Income taxes $ 22,280 $ 24,651 $ 27,421 Non-cash investing and financing activities: Unrealized gain (loss) on Investments $ (81) $ (79) $ 4 Vested stock unit awards granted to settle accrued bonus $ 6,334 $ 6,169 $ 6,008 Accrual for capital expenditures $ 284 $ 321 $ -

Segment Reporting

Segment Reporting	12 Months Ended
	Dec. 30, 2016
Disclosure Segment Information [Abstract]
Segment Reporting	Note 16: Segment Reporting The Company has two reportable operating segments based on two primary areas of service. The Engineering and Other Scientific segment is a broad service group providing technical consulting in different practices primarily in engineering. The Environmental and Health segment provides services in the area of environmental, epidemiology and health risk analysis. This segment provides a wide range of consulting services relating to environmental hazards and risks and the impact on both human health and the environment. Revenues Fiscal Years (In thousands) 2016 2015 2014 Engineering and Other Scientific $ 248,297 $ 237,959 $ 223,384 Environmental and Health 66,779 74,873 81,320 Total revenues $ 315,076 $ 312,832 $ 304,704 Operating Income Fiscal Years (In thousands) 2016 2015 2014 Engineering and Other Scientific $ 80,494 $ 76,817 $ 72,207 Environmental and Health 18,650 21,810 25,145 Total segment operating income 99,144 98,627 97,352 Corporate operating expense (37,233) (29,694) (33,803) Total operating income $ 61,911 $ 68,933 $ 63,549 Capital Expenditures Fiscal Years (In thousands) 2016 2015 2014 Engineering and Other Scientific $ 4,309 $ 3,197 $ 3,719 Environmental and Health 124 164 211 Total segment capital expenditures 4,433 3,361 3,930 Corporate capital expenditures 9,960 2,018 1,017 Total capital expenditures $ 14,393 $ 5,379 $ 4,947 Depreciation and Amortization Fiscal Years (In thousands) 2016 2015 2014 Engineering and Other Scientific $ 4,429 $ 3,919 $ 3,637 Environmental and Health 181 182 197 Total segment depreciation and amortization 4,610 4,101 3,834 Corporate depreciation and amortization 1,521 1,378 1,570 Total depreciation and amortization $ 6,131 $ 5,479 $ 5,404 Fiscal Years (In thousands) 2016 2015 United States $ 35,746 $ 27,775 Foreign Countries 964 710 Total $ 36,710 $ 28,485 Revenues (1) Fiscal Years (In thousands) 2016 2015 2014 United States $ 281,223 $ 281,618 $ 273,635 Foreign Countries 33,853 31,214 31,069 Total $ 315,076 $ 312,832 $ 304,704 (1) Geographic revenues are allocated based on the location of the client.

Related Party Transaction

Related Party Transaction	12 Months Ended
	Dec. 30, 2016
Related Party Transactions [Abstract]
Related Party Transactions Disclosure [Text Block]	Note 17: Related Party Transaction On July 29, 2016, Exponent’s Board of Directors appointed Dr. Catherine Corrigan as its President. Dr. Paul Johnston continues to serve as the Company’s Chief Executive Officer. Dr. Corrigan relocated from the Company’s Philadelphia, Pennsylvania office to its Menlo Park, California office. In connection with the relocation, the Company purchased Dr. Corrigan’s primary residence in Pennsylvania for an appraised value of $ 1.25

Comparative Quarterly Financial

Comparative Quarterly Financial Data	12 Months Ended
	Dec. 30, 2016
Quarterly Financial Information Disclosure [Abstract]
Comparative Quarterly Financial Data	Comparative Quarterly Financial Data (unaudited) Fiscal 2016 April 1, July 1, September 30, December 30, (In thousands, except per share data) 2016 2016 2016 2016 Revenues before reimbursements $ 78,950 $ 73,334 $ 74,160 $ 72,753 Revenues 83,156 77,295 77,612 77,013 Operating income 16,436 14,931 15,595 14,949 Income before income taxes 17,734 16,677 17,920 16,791 Net income $ 15,350 $ 10,453 $ 11,289 $ 10,388 Net income per share Basic $ 0.58 $ 0.39 $ 0.43 $ 0.40 Diluted $ 0.56 $ 0.38 $ 0.42 $ 0.39 Shares used in per share computations Basic 26,513 26,631 26,545 26,262 Diluted 27,239 27,264 27,185 26,955 Fiscal 2015 April 3, July 3, October 2, January 1, (In thousands, except per share data) 2015 2015 2015 2016 Revenues before reimbursements $ 76,141 $ 75,272 $ 74,503 $ 69,789 Revenues 80,293 79,864 78,994 73,681 Operating income 15,028 18,705 20,921 14,279 Income before income taxes 17,071 19,292 18,773 15,997 Net income $ 10,333 $ 11,697 $ 11,719 $ 9,850 Net income per share Basic $ 0.39 $ 0.44 $ 0.44 $ 0.37 Diluted $ 0.38 $ 0.43 $ 0.43 $ 0.36 Shares used in per share computations Basic 26,622 26,714 26,597 26,491 Diluted 27,390 27,368 27,268 27,133

Schedule II Valuation and Quali

Schedule II Valuation and Qualifying Accounts	12 Months Ended
	Dec. 30, 2016
Valuation and Qualifying Accounts [Abstract]
Valuation and Qualifying Accounts	Schedule II Valuation and Qualifying Accounts Additions Deletions (1) Accounts Balance at Provision Provision Written-off Balance Beginning of Charged to Charged to Net of at End of (In thousands) Year Expense Revenues Recoveries Year Year Ended December 30, 2016 Allowance for bad debt $ 838 $ 443 $ - $ (358) $ 923 Allowance for contract losses $ 1,954 $ - $ 2,009 $ (1,469) $ 2,494 Year Ended January 1, 2016 Allowance for bad debt $ 1,016 $ 284 $ - $ (462) $ 838 Allowance for contract losses $ 2,370 $ - $ 645 $ (1,061) $ 1,954 Year Ended January 2, 2015 Allowance for bad debt $ 942 $ 264 $ - $ (190) $ 1,016 Allowance for contract losses $ 1,829 $ - $ 1,454 $ (913) $ 2,370 (1) Balance includes currency translation adjustments. Recoveries of accounts receivable previously written off were $ 114,000 7,000 135,000 Schedules other than above have been omitted since they are either not required, not applicable, or the information is otherwise included in the Report.

Summary of Significant Accoun28

Summary of Significant Accounting Policies (Policies)	12 Months Ended
	Dec. 30, 2016
Accounting Policies [Abstract]
Basis of Presentation	The Company operates on a 52-53 week fiscal year with each year ending on the Friday closest to December 31 st
Stock Split	Stock Split On May 28, 2015, the Company’s stockholders approved an amendment to the Company’s certificate of incorporation to (i) amend the number of authorized shares of common stock to 80,000 2,000 As a result of the stock split, each shareholder of record at the close of business on May 28, 2015, received one additional share of common stock. For periods prior to the stock split, all share and per share data in the Company’s consolidated financial statements and related notes have been retroactively adjusted to reflect the stock split.
Use of Estimates	Use of Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the period. Actual results could differ from those estimates.
Revenue Recognition	Revenue Recognition The Company derives its revenues primarily from professional fees earned on consulting engagements, fees earned for the use of its equipment and facilities, and reimbursements for outside direct expenses associated with the services that are billed to its clients. Any taxes assessed on revenues relating to services provided to its clients are recorded on a net basis. The Company reports service revenues net of subcontractor fees. The Company has determined that it is not the primary obligor with respect to these subcontractors because: · its clients are directly involved in the subcontractor selection process; · the subcontractor is responsible for fulfilling the scope of work; and · the Company passes through the costs of subcontractor agreements with only a minimal fixed percentage mark-up to compensate it for processing the transactions. Reimbursements, including those related to travel and other out-of-pocket expenses, and other similar third party costs such as the cost of materials, are included in revenues, and an equivalent amount of reimbursable expenses are included in operating expenses. Any mark-up on reimbursable expenses is included in revenues. Substantially all of the Company’s engagements are performed under time and material or fixed-price billing arrangements. On time and material and fixed-price projects, revenue is generally recognized as the services are performed. For substantially all of the Company’s fixed-price engagements, it recognizes revenue based on the relationship of incurred labor hours at standard rates to its estimate of the total labor hours at standard rates it expects to incur over the term of the contract. The Company believes this methodology achieves a reliable measure of the revenue from the consulting services it provides to its customers under fixed-price contracts given the nature of the consulting services the Company provides and the following additional considerations: · the Company considers labor hours at standard rates and expenses to be incurred when pricing its contracts; · the Company generally does not incur set up costs on its contracts; · the Company does not believe that there are reliable milestones to measure progress toward completion; · if the contract is terminated early, the customer is required to pay the Company for time at standard rates plus materials incurred to date; · the Company does not recognize revenue for award fees or bonuses until specific contractual criteria are met; · the Company does not include revenue for unpriced change orders until the customer agrees with the changes; · historically the Company has not had significant accounts receivable write-offs or cost overruns; and · its contracts are typically progress billed on a monthly basis. Product revenue is recognized when both title and risk of loss transfer to the customer and customer acceptance has occurred, provided that no significant obligations remain. Gross revenues and reimbursements for fiscal years 2016, 2015 and 2014, respectively, were: Fiscal Years (In thousands) 2016 2015 2014 Gross revenues $ 322,293 $ 320,404 $ 313,723 Less: Subcontractor fees 7,217 7,572 9,019 Revenues 315,076 312,832 304,704 Reimbursements: Out-of-pocket reimbursements 5,474 5,967 5,862 Other outside direct expenses 10,405 11,160 9,633 15,879 17,127 15,495 Revenues before reimbursements $ 299,197 $ 295,705 $ 289,209 Significant management judgments and estimates must be made in connection with the revenues recognized in any accounting period. These judgments and estimates include an assessment of collectability and, for fixed-price engagements, an estimate as to the total effort required to complete the project. If the Company made different judgments or utilized different estimates, the amount and timing of its revenue for any period could be materially different. All consulting contracts are subject to review by management, which requires a positive assessment of the collectability of contract amounts. If, during the course of the contract, the Company determines that collection of revenue is not reasonably assured, it does not recognize the revenue until its collection becomes reasonably assured, which in those situations would generally be upon receipt of cash. The Company assesses collectability based on a number of factors, including past transaction history with the client, as well as the credit-worthiness of the client. Losses on fixed-price contracts are recognized during the period in which the loss first becomes evident. Contract losses are determined to be the amount by which the estimated total costs of the contract exceeds the total fixed price of the contract.
Foreign Currency Translation	Foreign Currency Translation The Company translates the assets and liabilities of foreign subsidiaries, whose functional currency is the local currency, at exchange rates in effect at the balance sheet date. Revenues and expenses are translated at the average rates of exchange prevailing during the year. The adjustment resulting from translating the financial statements of such foreign subsidiaries is included in accumulated other comprehensive income, which is reflected as a separate component of stockholders’ equity.
Cash Equivalents	Cash Equivalents Cash equivalents consist of highly liquid investments such as money market mutual funds, commercial paper and debt securities with original remaining maturities of three months or less from the date of purchase.
Short-term Investments	Short-term Investments Short-term investments consist of debt securities classified as available-for-sale and are carried at their fair value as of the balance sheet date. Short-term investments generally mature between three months and three years from the purchase date. Investments with maturities beyond one year are classified as short-term based on their highly liquid nature and because such marketable securities represent investments readily available for current operations. The amortized cost of securities is adjusted for amortization of premiums and accretion of discounts to maturity. Such amortization is included in interest income. Realized gains or losses are determined on the specific identification method and are reflected in other income. Net unrealized gains and losses are recorded directly in accumulated other comprehensive income except for unrealized losses that are deemed to be other-than-temporary, which are reflected in net income. Investments are reviewed on a regular basis to evaluate whether or not any security has experienced an other-than temporary decline in fair value. When assessing investments for other-than-temporary declines in fair value, the Company considers the significance of the decline in value as a percentage of the original cost, how long the market value of the investment has been less than its original cost, any news that has been released specific to the investee, and the Company’s intent to sell, or whether it is more likely than not it will be required to sell the investment before recovery of the investment’s cost basis.
Allowances for Doubtful Accounts and Contract Losses	The Company maintains allowances for estimated losses resulting from the inability of customers to meet their financial obligations or for disputes that affect the Company’s ability to fully collect amounts due. In circumstances where the Company is aware of a specific customer’s inability to meet its financial obligations or aware of a dispute with a specific customer, a specific allowance is recorded to reduce the net recognized receivable to the amount the Company reasonably believes will be collected. For all other customers the Company recognizes allowances for doubtful accounts based upon historical write-offs, customer concentration, customer credit-worthiness, current economic conditions, aging of amounts due and changes in customer payment terms.
Property, Equipment and Leasehold Improvements	Property, Equipment and Leasehold Improvements Property, equipment and leasehold improvements are stated at cost less accumulated depreciation and amortization. Depreciation and amortization are recognized using the straight-line method. Buildings are depreciated over their estimated useful lives ranging from thirty to forty years. Equipment is depreciated over its estimated useful life, which generally ranges from two to seven years. Leasehold improvements are amortized over the shorter of their estimated useful lives, generally seven years, or the term of the related lease.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets The Company evaluates long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable. Recoverability of assets to be held and used is measured by a comparison of the carrying amount of the assets to future undiscounted cash flows to be generated by the asset. If such assets are considered to be impaired, the impairment to be recognized is measured as the amount by which the carrying amount of the assets exceeds the fair value of the assets. The Company has not recognized impairment losses on any long-lived assets in fiscal years 2016, 2015 or 2014.
Goodwill	Goodwill The Company assesses the impairment of goodwill annually and whenever events or changes in circumstances indicate that the carrying amount may be impaired. The Company’s annual goodwill impairment review is completed during the fourth quarter of each year. The Company evaluates goodwill for each reporting unit for impairment by assessing qualitative factors to determine whether it is necessary to perform the two-step goodwill impairment test. The Company considers events and circumstances, including but not limited to, macroeconomic conditions, industry and market considerations, cost factors, overall financial performance, changes in management or key personnel, changes in strategy, changes in customers, a change in the composition or carrying amount of a reporting unit’s net assets and changes in the price of its common stock. If, after assessing the totality of events or circumstances, the Company determines that it is more likely than not that the fair value of a reporting unit is greater than its carrying amount, then the two-step goodwill impairment test is not performed. If the two-step goodwill test is performed, the Company determines the existence of impairment by assessing the fair value of the applicable reporting unit, including goodwill, using expected future cash flows to be generated by the reporting unit. If the carrying amount of a reporting unit exceeds its fair value, an impairment loss is recognized for any excess of the carrying amount of the reporting unit’s goodwill over the implied fair value of the goodwill. The implied fair value of goodwill is determined by allocating the fair value of the reporting unit in a manner similar to a purchase price allocation. The residual fair value after this allocation is the implied value of the reporting unit goodwill. The Company completed its annual assessment for all reporting units with goodwill for fiscal 2016 and determined, after assessing the totality of the qualitative factors, that it is more likely than not that the fair value of each reporting unit is greater than its respective carrying amount. Accordingly there was no indication of impairment of goodwill for any of the Company’s reporting units and the two-step goodwill impairment test was not performed. The Company did not recognize any goodwill impairment losses in fiscal years 2016, 2015 or 2014.
Deferred Revenues	Deferred Revenues Deferred revenues represent amounts billed to clients in advance of services provided.
Income Taxes	Income Taxes Income taxes are accounted for under the asset and liability method. Deferred tax assets and liabilities are recognized for the expected tax consequences of temporary differences between the tax basis and the financial reporting basis of assets and liabilities. Deferred tax assets and liabilities are measured using the enacted tax rates and laws in effect when the differences are expected to reverse. The effect on deferred tax assets and liabilities from changes in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded for deferred tax assets if it is more likely than not that some portion or all of the deferred tax assets will not be realized. U.S. income taxes are provided on the earnings of foreign subsidiaries unless the subsidiaries’ earnings are considered permanently reinvested outside the U.S. An uncertain tax position is recognized if it is determined that it is more likely than not to be sustained upon examination. The tax position is measured as the largest amount of benefit that is greater than fifty percent likely of being realized upon ultimate settlement. The Company’s policy is to recognize interest and penalties related to unrecognized tax benefits as income tax expense. Accrued interest and penalties are insignificant at December 30, 2016 and January 1, 2016.
Fair Value of Financial Instruments	Fair Value of Financial Instruments Financial instruments consist of cash and cash equivalents, short-term investments, accounts receivable, other assets and accounts payable. Cash, cash equivalents and short-term investments are recorded at fair value. The carrying amount of the Company’s accounts receivable, other assets and accounts payable approximates their fair values due to their short maturities.
Stock-Based Compensation	Stock-Based Compensation Stock-based compensation is measured at the grant date based on the fair value of the award and is recognized as expense on a straight-line basis over the requisite service period of the entire award. The Company estimates the number of awards that are expected to vest and revises the estimate as actual forfeitures differ from that estimate. Estimated forfeiture rates are based on the Company’s historical experience.
Net Income Per Share	Net Income Per Share Basic per share amounts are computed using the weighted-average number of common shares outstanding during the period. Dilutive per share amounts are computed using the weighted-average number of common shares outstanding and potentially dilutive securities, using the treasury stock method if their effect would be dilutive. Fiscal Years (In thousands) 2016 2015 2014 Shares used in basic per share computation 26,488 26,606 26,910 Effect of dilutive common stock options outstanding 124 135 136 Effect of unvested restricted stock units outstanding 554 557 620 Shares used in diluted per share computation 27,166 27,298 27,666 There were no equity awards excluded from the diluted per share calculation for fiscal years 2016, 2015 and 2014.
Recent Accounting Pronouncements	Recently Adopted Accounting Pronouncement. On March 30, 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) No. 2016-09, Improvements to Employee Share-Based Payment Accounting, Compensation – Stock Compensation ASU No. 2016-09 is effective for public business entities for annual reporting periods beginning after December 15, 2016, and interim periods within that reporting period. Early adoption is permitted in any interim or annual period, with any adjustments reflected as of the beginning of the fiscal year of adoption. The Company elected to early adopt ASU No. 2016-09 as of the beginning of its first quarter of fiscal 2016. During fiscal 2016, the Company recorded an excess tax benefit of $ 4,827,000 42,653,000 1.57 In connection with the early adoption of ASU No. 2016-09, the Company elected to account for forfeitures of share-based awards when they occur. This election is applied prospectively and thus prior periods were not adjusted. An adjustment of $ 78,000 Recent Accounting Pronouncements Not Yet Effective . On May 28, 2014, the FASB issued ASU No. 2014-09, Revenue from Contracts with Customers During 2016, the Company made progress toward completing an evaluation of the potential changes from adopting the new standard on future financial reporting and disclosures. The impact of adopting the new standard is not expected to be material because the analysis of the Company’s contracts under the new revenue recognition standard supports the recognition of revenue over time, which is consistent with the Company’s current revenue recognition model. Substantially all of the Company’s engagements are performed under time and material or fixed-price arrangements. For time and materials contracts the Company anticipates utilizing the practical expedient under the ASU which states, if an entity has a right to consideration from a customer in an amount that corresponds directly with the value of the entity’s performance completed to date (for example, a service contract in which an entity bills a fixed amount for each hour or service provided), the entity may recognize revenue in the amount to which the entity has a right to invoice. Application of the practical expedient to time and material contracts is consistent with the Company’s current revenue recognition policy. For fixed price contracts the Company will recognize revenue over time under the ASU because of the continuous transfer of control to the customer. The customer typically controls the work in process as evidenced either by contractual termination clauses or by the Company’s rights to payment for work performed to date to deliver services that do not have an alternative use to the Company. Input methods are an acceptable method of measuring progress towards completing under the ASU. This is consistent with the Company’s current policy of measuring progress towards completion based on the relationship of incurred labor hours at standard rates to its estimate of the total labor hours at standard rates it expects to incur over the term of the contract. The Company believes this methodology achieves a reliable measure of the revenue from the consulting services it provides to its customers under fixed price contracts. The Company anticipates adopting the standard using the modified retrospective method. The Company is currently evaluating the required disclosures under the new standard and developing appropriate changes to its process, systems and controls. On February 25, 2016, the FASB issued ASU No. 2016-02, Leases

Summary of Significant Accoun29

Summary of Significant Accounting Policies (Tables)	12 Months Ended
	Dec. 30, 2016
Accounting Policies [Abstract]
Gross Revenues and Reimbursements	Gross revenues and reimbursements for fiscal years 2016, 2015 and 2014, respectively, were: Fiscal Years (In thousands) 2016 2015 2014 Gross revenues $ 322,293 $ 320,404 $ 313,723 Less: Subcontractor fees 7,217 7,572 9,019 Revenues 315,076 312,832 304,704 Reimbursements: Out-of-pocket reimbursements 5,474 5,967 5,862 Other outside direct expenses 10,405 11,160 9,633 15,879 17,127 15,495 Revenues before reimbursements $ 299,197 $ 295,705 $ 289,209
Reconciles Shares to Calculate Basic and Diluted Net Income Per Share	The following schedule reconciles the denominators of the Company’s calculation for basic and diluted net income per share: Fiscal Years (In thousands) 2016 2015 2014 Shares used in basic per share computation 26,488 26,606 26,910 Effect of dilutive common stock options outstanding 124 135 136 Effect of unvested restricted stock units outstanding 554 557 620 Shares used in diluted per share computation 27,166 27,298 27,666

Cash, cash equivalents and sh30

Cash, cash equivalents and short-term investments (Tables)	12 Months Ended
	Dec. 30, 2016
Cash and Cash Equivalents [Abstract]
Schedule of Cash, Cash Equivalents and Short-Term Investments	Amortized Unrealized Unrealized Estimated (In thousands) Cost Gains Losses Fair Value Classified as current assets: Cash $ 93,049 $ - $ - $ 93,049 Cash equivalents: Money market securities 21,918 - - 21,918 Total cash equivalents 21,918 - - 21,918 Total cash and cash equivalents 114,967 - - 114,967 Short-term investments: U.S. Agency securities 59,000 - (245) 58,755 Total short-term investments 59,000 - (245) 58,755 Total cash, cash equivalents and short-term investments $ 173,967 $ - $ (245) $ 173,722 Cash, cash equivalents and short-term investments consisted of the following as of January 1, 2016: Amortized Unrealized Unrealized Estimated (In thousands) Cost Gains Losses Fair Value Classified as current assets: Cash $ 115,221 $ - $ - $ 115,221 Cash equivalents: Money market securities 10,530 - - 10,530 Total cash equivalents 10,530 - - 10,530 Total cash and cash equivalents 125,751 - - 125,751 Short-term investments: U.S. Agency securities 41,946 1 (106) 41,841 State and municipal bonds 4,002 - (1) 4,001 Total short-term investments 45,948 1 (107) 45,842 Total cash, cash equivalents and short-term investments $ 171,699 $ 1 $ (107) $ 171,593

Fair Value Measurements (Tables

Fair Value Measurements (Tables)	12 Months Ended
	Dec. 30, 2016
Fair Value Disclosures [Abstract]
Assets and Liabilities Measured at Fair Value on Recurring Basis	The fair value of these certain financial assets and liabilities was determined using the following inputs at December 30, 2016 (in thousands): Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Active Markets for Significant Other Unobservable Identical Assets Observable Inputs Inputs Total (Level 1) (Level 2) (Level 3) Assets Money market securities (1) $ 21,918 $ 21,918 $ - $ - Fixed income available for sale securities (2) 58,755 - 58,755 - Fixed income trading securities held in deferred compensation plan (3) 11,872 11,872 - - Equity trading securities held in deferred compensation plan (3) 36,395 36,395 - - Total $ 128,940 $ 70,185 $ 58,755 $ - Liabilities Deferred compensation plan (4) 53,617 53,617 - - Total $ 53,617 $ 53,617 $ - $ - (1) Included in cash and cash equivalents on the Company’s consolidated balance sheet. (2) Included in short-term investments on the Company’s consolidated balance sheet. (3) Included in other current assets and deferred compensation plan assets on the Company’s consolidated balance sheet. (4) Included in accrued liabilities and deferred compensation on the Company’s consolidated balance sheet. The fair value of these certain financial assets and liabilities was determined using the following inputs at January 1, 2016 (in thousands): Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Active Markets for Significant Other Unobservable Identical Assets Observable Inputs Inputs Total (Level 1) (Level 2) (Level 3) Assets Money market securities (1) $ 10,530 $ 10,530 $ - $ - Fixed income available for sale securities (2) 45,842 - 45,842 - Fixed income trading securities held in deferred compensation plan (3) 9,295 9,295 - - Equity trading securities held in deferred compensation plan (3) 33,645 33,645 - - Total $ 99,312 $ 53,470 $ 45,842 $ - Liabilities Deferred compensation plan (4) 46,740 46,740 - - Total $ 46,740 $ 46,740 $ - $ - (1) Included in cash and cash equivalents on the Company’s consolidated balance sheet. (2) Included in short-term investments on the Company’s consolidated balance sheet. (3) Included in other current assets and deferred compensation plan assets on the Company’s consolidated balance sheet. (4) Included in accrued liabilities and deferred compensation on the Company’s consolidated balance sheet.
Summary of Cost and Estimated Fair Value of Short Term Fixed Income Securities	Amortized Estimated (In thousands) Cost Fair Value Due within one year $ 16,000 $ 15,992 Due between one and two years 43,000 42,763 Total $ 59,000 $ 58,755

Property, Equipment and Lease32

Property, Equipment and Leasehold Improvements (Tables)	12 Months Ended
	Dec. 30, 2016
Property, Plant and Equipment [Abstract]
Property, Equipment and Leasehold Improvements	Fiscal Years (In thousands) 2016 2015 Property: Land $ 11,888 $ 4,450 Buildings 37,883 35,817 Construction in progress 67 1,457 Equipment: Machinery and equipment 40,440 37,520 Office furniture and equipment 9,669 7,824 Leasehold improvements 14,464 13,580 114,411 100,648 Less accumulated depreciation and amortization 77,701 72,163 Property, equipment and leasehold improvements, net $ 36,710 $ 28,485

Goodwill (Tables)

Goodwill (Tables)	12 Months Ended
	Dec. 30, 2016
Goodwill and Intangible Assets Disclosure [Abstract]
Breakdown of Goodwill Reported by Segment	Below is a breakdown of goodwill, reported by segment as of December 30, 2016 and January 1, 2016: Environmental Engineering and (In thousands) and Health Other Scientific Total Goodwill $ 8,099 $ 508 $ 8,607

Other Significant Balance She34

Other Significant Balance Sheet Components (Tables)	12 Months Ended
	Dec. 30, 2016
Significant Balance Sheet Components [Abstract]
Accounts Receivable, Net	Account receivable, net Fiscal Years (In thousands) 2016 2015 Billed accounts receivable $ 60,510 $ 62,360 Unbilled accounts receivable 30,316 29,009 Allowance for contract losses and doubtful accounts (3,417) (2,792) Total accounts receivable, net $ 87,409 $ 88,577
Accounts payable and accrued liabilities	Accounts payable and accrued liabilities Fiscal Years (In thousands) 2016 2015 Accounts payable $ 3,193 $ 3,622 Accrued liabilities 6,880 6,958 Total accounts payable and other accrued liabilities $ 10,073 $ 10,580
Accrued payroll and employee benefits	Accrued payroll and employee benefits Fiscal Years (In thousands) 2016 2015 Accrued bonuses payable $ 37,120 $ 38,042 Accrued 401(k) contributions 7,440 7,323 Accrued vacation 9,177 8,836 Deferred compensation 7,114 6,418 Other accrued payroll and employee benefits 1,688 1,473 Total accrued payroll and employee benefits $ 62,539 $ 62,092

Income Taxes (Tables)

Income Taxes (Tables)	12 Months Ended
	Dec. 30, 2016
Income Tax Disclosure [Abstract]
Total Income Tax Expense	Total income tax expense for fiscal years 2016, 2015 and 2014 consisted of the following: Fiscal Years (In thousands) 2016 2015 2014 Current Federal $ 18,877 $ 25,081 $ 26,647 Foreign 1,085 1,385 896 State 4,282 4,895 5,798 24,244 31,361 33,341 Deferred Federal (2,047) (3,411) (5,059) State (555) (416) (1,018) (2,602) (3,827) (6,077) Total $ 21,642 $ 27,534 $ 27,264
Reconciliation of Effective Income Tax Rate	The Company’s effective tax rate differs from the statutory federal tax rate of 35 Fiscal Years (In thousands) 2016 2015 2014 Tax at federal statutory rate $ 24,193 $ 24,897 $ 23,788 State taxes, net of federal benefit 2,423 2,910 3,226 Tax exempt interest income (7) (23) (44) Non-deductible expenses 274 261 289 Non-deductible stock-based compensation 11 (42) - Excess tax benefit from equity incentive plans (4,321) - - Difference between statutory rate and foreign effective tax rate (889) (897) (174) Other (42) 428 179 Tax expense $ 21,642 $ 27,534 $ 27,264 Effective tax rate 31.3 % 38.7 % 40.1 %
Deferred Tax Assets and Deferred Tax Liabilities	The tax effects of temporary differences that give rise to significant portions of the deferred tax assets and deferred tax liabilities at December 30, 2016 and January 1, 2016 are presented in the following schedule: Fiscal Years (In thousands) 2016 2015 Deferred tax assets: Accrued liabilities and allowances $ 18,335 $ 17,780 Deferred compensation 30,603 27,425 Other 97 43 Total deferred tax assets 49,035 45,248 Deferred tax liabilities: State taxes (1,958) (1,850) Deductible goodwill (3,075) (3,014) Property, equipment and leasehold improvements (195) (205) Unrealized gain of deferred compensation plan assets (1,641) (723) Total deferred tax liabilities (6,869) (5,792) Net deferred tax assets $ 42,166 $ 39,456
Unrecognized Tax Benefits	A reconciliation of the beginning and ending amount of unrecognized tax benefits is as follows: Balance at January 2, 2015 $ 1,546,000 Additions based on tax positions related to the current year 406,000 Additions for tax positions of prior years 80,000 Reductions due to lapse of statute of limitations (154,000) Reductions due to change in accounting method - Settlements - Balance at January 1, 2016 $ 1,878,000 Additions based on tax positions related to the current year 502,000 Additions for tax positions of prior years 6,000 Reductions due to lapse of statute of limitations (430,000) Reductions due to change in accounting method - Settlements - Balance at December 30, 2016 $ 1,956,000

Stockholders' Equity (Tables)

Stockholders' Equity (Tables)	12 Months Ended
	Dec. 30, 2016
Stockholders' Equity Note [Abstract]
Cash Dividends Per Common Share	Fiscal Year 2016 Dividends Amount Per Share (in thousands) First Quarter $ 0.18 $ 4,628 Second Quarter $ 0.18 4,675 Third Quarter $ 0.18 4,659 Fourth Quarter $ 0.18 4,607 $ 18,569 Fiscal Year 2015 Dividends Amount Per Share (in thousands) First Quarter $ 0.15 $ 3,858 Second Quarter $ 0.15 3,887 Third Quarter $ 0.15 3,870 Fourth Quarter $ 0.15 3,867 $ 15,482

Stock-Based Compensation (Table

Stock-Based Compensation (Tables)	12 Months Ended
	Dec. 30, 2016
Share-Based Compensation [Abstract]
Share-Based Compensation, Restricted Stock Units Award Activity	The number of unvested restricted stock unit awards outstanding as of December 30, 2016 is as follows (1) Weighted-average Number Weighted-average remaining Aggregate of awards grant date contractual intrinsic value outstanding fair value term (years) (in thousands) (2) Balance as of January 1, 2016 779,977 $ 31.88 Awards granted 302,672 48.29 Awards vested (384,822) 34.02 Awards forfeited (2,513) 39.26 Balance as of December 30, 2016 695,314 $ 37.82 1.5 $ 41,927 (1) Does not include employee stock purchase plans or stock option plans. (2) The intrinsic value is calculated as the market value as of the end of the fiscal period. As reported by the NASDAQ Global Select Market, the market value as of December 30, 2016 was $ 60.30
Stock Option Activity	Option activity is as follows (1) Weighted- Aggregate Weighted- average intrinsic Number average remaining value of shares exercise contractual (in outstanding price term (years) thousands) Balance as of January 1, 2016 285,000 $ 26.42 Options granted 64,000 48.59 Options forfeited and expired - - Options exercised (30,000) 18.86 Balance as of December 30, 2016 319,000 $ 31.58 6.47 $ 9,162 Exercisable at December 30, 2016 188,750 $ 23.83 5.20 $ 6,884 (1) Does not include restricted stock or employee stock purchase plans.
The Assumptions Used to Value Option Grants	The assumptions used to value option grants for fiscal years 2016, 2015 and 2014 are as follows: Stock Option Plan 2016 2015 2014 Expected term (in years) 6.0 6.1 6.1 Risk-free interest rate 1.28 % 1.69 % 1.8 % Volatility 25 % 27 % 32 % Dividend yield 0 % 0 % 0 %
Stock-Based Compensation Expense Recognized in Consolidated Statements of Income	The amount of stock-based compensation expense and the related income tax benefit recognized in the Company’s consolidated statements of income for fiscal years 2016, 2015 and 2014 is as follows: 2016 2015 2014 (In thousands) Compensation and related expenses: Restricted stock units $ 12,225 $ 11,907 $ 11,889 Stock option grants 569 552 689 Sub-total 12,794 12,459 12,578 General and administrative expenses: Restricted stock units 539 500 501 Sub-total 539 500 501 Total stock-based compensation expense $ 13,333 $ 12,959 $ 13,079 Income tax benefit $ 5,214 $ 5,068 $ 5,141

Commitments and Contingencies (

Commitments and Contingencies (Tables)	12 Months Ended
	Dec. 30, 2016
Commitments and Contingencies Disclosure [Abstract]
Future Minimum Rental Payments for Operating Leases	The following is a summary of the future minimum payments, required under non-cancelable operating leases, with terms in excess of one year, as of December 30, 2016: (In thousands) Lease Fiscal year commitments 2017 $ 7,227 2018 5,597 2019 3,480 2020 2,480 2021 1,921 Thereafter 1,058 $ 21,763

Miscellaneous Income, Net (Tabl

Miscellaneous Income, Net (Tables)	12 Months Ended
	Dec. 30, 2016
Other Income and Expenses [Abstract]
Miscellaneous income, net	Miscellaneous income, net, consisted of the following: Fiscal Years (In thousands) 2016 2015 2014 Rental income 2,435 2,015 2,003 Gain (loss) on deferred compensation investments 3,861 (325) 2,525 Gain (loss) on foreign exchange 224 255 (293) Other 8 48 31 Total $ 6,528 $ 1,993 $ 4,266

Supplemental Cash Flow Inform40

Supplemental Cash Flow Information (Tables)	12 Months Ended
	Dec. 30, 2016
Supplemental Cash Flow Information [Abstract]
Supplemental Disclosure of Cash Flow Information	The following is supplemental disclosure of cash flow information: Fiscal Years (In thousands) 2016 2015 2014 Cash paid during the year: Income taxes $ 22,280 $ 24,651 $ 27,421 Non-cash investing and financing activities: Unrealized gain (loss) on Investments $ (81) $ (79) $ 4 Vested stock unit awards granted to settle accrued bonus $ 6,334 $ 6,169 $ 6,008 Accrual for capital expenditures $ 284 $ 321 $ -

Segment Reporting (Tables)

Segment Reporting (Tables)	12 Months Ended
	Dec. 30, 2016
Disclosure Segment Information [Abstract]
Segment Reporting Information, by Segment	Segment information is presented for selected data from the statements of income and statements of cash flows for fiscal years 2016, 2015 and 2014. Segment information for selected data from the balance sheets is presented for the fiscal years ended December 30, 2016 and January 1, 2016. Our CEO, the chief operating decision maker, does not review total assets in his evaluation of segment performance and capital allocation. Revenues Fiscal Years (In thousands) 2016 2015 2014 Engineering and Other Scientific $ 248,297 $ 237,959 $ 223,384 Environmental and Health 66,779 74,873 81,320 Total revenues $ 315,076 $ 312,832 $ 304,704 Operating Income Fiscal Years (In thousands) 2016 2015 2014 Engineering and Other Scientific $ 80,494 $ 76,817 $ 72,207 Environmental and Health 18,650 21,810 25,145 Total segment operating income 99,144 98,627 97,352 Corporate operating expense (37,233) (29,694) (33,803) Total operating income $ 61,911 $ 68,933 $ 63,549 Capital Expenditures Fiscal Years (In thousands) 2016 2015 2014 Engineering and Other Scientific $ 4,309 $ 3,197 $ 3,719 Environmental and Health 124 164 211 Total segment capital expenditures 4,433 3,361 3,930 Corporate capital expenditures 9,960 2,018 1,017 Total capital expenditures $ 14,393 $ 5,379 $ 4,947 Depreciation and Amortization Fiscal Years (In thousands) 2016 2015 2014 Engineering and Other Scientific $ 4,429 $ 3,919 $ 3,637 Environmental and Health 181 182 197 Total segment depreciation and amortization 4,610 4,101 3,834 Corporate depreciation and amortization 1,521 1,378 1,570 Total depreciation and amortization $ 6,131 $ 5,479 $ 5,404
Operations In Different Geographical Areas	Information regarding the Company’s operations in different geographical areas: Fiscal Years (In thousands) 2016 2015 United States $ 35,746 $ 27,775 Foreign Countries 964 710 Total $ 36,710 $ 28,485 Revenues (1) Fiscal Years (In thousands) 2016 2015 2014 United States $ 281,223 $ 281,618 $ 273,635 Foreign Countries 33,853 31,214 31,069 Total $ 315,076 $ 312,832 $ 304,704 (1) Geographic revenues are allocated based on the location of the client.

Comparative Quarterly Financi42

Comparative Quarterly Financial Data (unaudited) (Tables)	12 Months Ended
	Dec. 30, 2016
Quarterly Financial Data [Abstract]
Quarterly Financial Data	Comparative Quarterly Financial Data (unaudited) Fiscal 2016 April 1, July 1, September 30, December 30, (In thousands, except per share data) 2016 2016 2016 2016 Revenues before reimbursements $ 78,950 $ 73,334 $ 74,160 $ 72,753 Revenues 83,156 77,295 77,612 77,013 Operating income 16,436 14,931 15,595 14,949 Income before income taxes 17,734 16,677 17,920 16,791 Net income $ 15,350 $ 10,453 $ 11,289 $ 10,388 Net income per share Basic $ 0.58 $ 0.39 $ 0.43 $ 0.40 Diluted $ 0.56 $ 0.38 $ 0.42 $ 0.39 Shares used in per share computations Basic 26,513 26,631 26,545 26,262 Diluted 27,239 27,264 27,185 26,955 Fiscal 2015 April 3, July 3, October 2, January 1, (In thousands, except per share data) 2015 2015 2015 2016 Revenues before reimbursements $ 76,141 $ 75,272 $ 74,503 $ 69,789 Revenues 80,293 79,864 78,994 73,681 Operating income 15,028 18,705 20,921 14,279 Income before income taxes 17,071 19,292 18,773 15,997 Net income $ 10,333 $ 11,697 $ 11,719 $ 9,850 Net income per share Basic $ 0.39 $ 0.44 $ 0.44 $ 0.37 Diluted $ 0.38 $ 0.43 $ 0.43 $ 0.36 Shares used in per share computations Basic 26,622 26,714 26,597 26,491 Diluted 27,390 27,368 27,268 27,133

Summary of Significant Accoun43

Summary of Significant Accounting Policies - Additional Information (Detail) - USD ($) $ / shares in Units, shares in Thousands	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	May 28, 2015
Summary Of Significant Accounting Policies [Line Items]
Common Stock Shares Authorized	80,000	80,000	80,000
Preferred Stock, Shares Authorized	2,000	2,000	2,000
Net Income Loss Attributable to Parent Excluding Excess Tax Benefit	$ 42,653,000
Earnings Per Share Diluted Excluding Excess Tax Benefit	$ 1.57
New Accounting Pronouncement or Change in Accounting Principle, Effect of Change on Retained Earnings	$ 78,000
Total Excess Tax Benefit From Share Based Compensation	$ 4,827,000

Summary of Gross Revenues and R

Summary of Gross Revenues and Reimbursements (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Dec. 30, 2016		Jan. 01, 2016		Jan. 02, 2015
Gross Revenues And Reimbursements [Line Items]
Gross revenues									$ 322,293		$ 320,404		$ 313,723
Less: Subcontractor fees									7,217		7,572		9,019
Revenues	$ 77,013	$ 77,612	$ 77,295	$ 83,156	$ 73,681	$ 78,994	$ 79,864	$ 80,293	315,076	[1]	312,832	[1]	304,704	[1]
Reimbursements:
Out-of-pocket reimbursements									5,474		5,967		5,862
Other outside direct expenses									10,405		11,160		9,633
Reimbursements									15,879		17,127		15,495
Revenues before reimbursements	$ 72,753	$ 74,160	$ 73,334	$ 78,950	$ 69,789	$ 74,503	$ 75,272	$ 76,141	$ 299,197		$ 295,705		$ 289,209
[1]	Geographic revenues are allocated based on the location of the client.

Reconciliation of Shares Used t

Reconciliation of Shares Used to Calculate Basic and Diluted Net Income Per Share (Detail) - shares shares in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Schedule Of Earnings Per Share Basic and Diluted [Line Items]
Shares used in basic per share computation	26,262	26,545	26,631	26,513	26,491	26,597	26,714	26,622	26,488	26,606	26,910
Shares used in diluted per share computation	26,955	27,185	27,264	27,239	27,133	27,268	27,368	27,390	27,166	27,298	27,666
Employee Stock Option
Schedule Of Earnings Per Share Basic and Diluted [Line Items]
Effect of dilutive stock outstanding									124	135	136
Restricted Stock Units (RSUs)
Schedule Of Earnings Per Share Basic and Diluted [Line Items]
Effect of dilutive stock outstanding									554	557	620

Cash, cash equivalents and sh46

Cash, cash equivalents and short-term investments (Detail) - USD ($) $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Fair Value Measurements [Line Items]
Amortized Cost	$ 173,967	$ 171,699
Unrealized Gains	0	1
Unrealized Losses	(245)	(107)
Estimated Fair Value	173,722	171,593
U.S. agency securities
Fair Value Measurements [Line Items]
Amortized Cost	59,000	41,946
Unrealized Gains	0	1
Unrealized Losses	(245)	(106)
Estimated Fair Value	58,755	41,841
Cash
Fair Value Measurements [Line Items]
Amortized Cost	93,049	115,221
Unrealized Gains	0	0
Unrealized Losses	0	0
Estimated Fair Value	93,049	115,221
Money market securities
Fair Value Measurements [Line Items]
Amortized Cost	21,918	10,530
Unrealized Gains	0	0
Unrealized Losses	0	0
Estimated Fair Value	21,918	10,530
Total cash equivalents
Fair Value Measurements [Line Items]
Amortized Cost	21,918	10,530
Unrealized Gains	0	0
Unrealized Losses	0	0
Estimated Fair Value	21,918	10,530
Total cash and cash equivalents
Fair Value Measurements [Line Items]
Amortized Cost	114,967	125,751
Unrealized Gains	0	0
Unrealized Losses	0	0
Estimated Fair Value	114,967	125,751
State and municipal bonds
Fair Value Measurements [Line Items]
Amortized Cost		4,002
Unrealized Gains		0
Unrealized Losses		(1)
Estimated Fair Value		4,001
Total short-term investments
Fair Value Measurements [Line Items]
Amortized Cost	59,000	45,948
Unrealized Gains	0	1
Unrealized Losses	(245)	(107)
Estimated Fair Value	$ 58,755	$ 45,842

Assets and Liabilities Measured

Assets and Liabilities Measured at Fair Value on Recurring Basis (Detail) - USD ($) $ in Thousands		Dec. 30, 2016	Jan. 01, 2016
Assets
Money market securities	[1]	$ 21,918	$ 10,530
Total		128,940	99,312
Liabilities
Deferred compensation plan	[2]	53,617	46,740
Total		53,617	46,740
Fixed income securities
Assets
Fixed income available-for-sale securities	[3]	58,755	45,842
Fixed income trading securities held in deferred compensation plan	[4]	11,872	9,295
Equity securities
Assets
Equity trading securities held in deferred compensation plan	[4]	36,395	33,645
Fair Value, Inputs, Level 1
Assets
Money market securities	[1]	21,918	10,530
Total		70,185	53,470
Liabilities
Deferred compensation plan	[2]	53,617	46,740
Total		53,617	46,740
Fair Value, Inputs, Level 1 | Fixed income securities
Assets
Fixed income available-for-sale securities	[3]	0	0
Fixed income trading securities held in deferred compensation plan	[4]	11,872	9,295
Fair Value, Inputs, Level 1 | Equity securities
Assets
Equity trading securities held in deferred compensation plan	[4]	36,395	33,645
Fair Value, Inputs, Level 2
Assets
Money market securities	[1]	0	0
Total		58,755	45,842
Liabilities
Deferred compensation plan	[2]	0	0
Total		0	0
Fair Value, Inputs, Level 2 | Fixed income securities
Assets
Fixed income available-for-sale securities	[3]	58,755	45,842
Fixed income trading securities held in deferred compensation plan	[4]	0	0
Fair Value, Inputs, Level 2 | Equity securities
Assets
Equity trading securities held in deferred compensation plan	[4]	0	0
Fair Value, Inputs, Level 3
Assets
Money market securities	[1]	0	0
Total		0	0
Liabilities
Deferred compensation plan	[2]	0	0
Total		0	0
Fair Value, Inputs, Level 3 | Fixed income securities
Assets
Fixed income available-for-sale securities	[3]	0	0
Fixed income trading securities held in deferred compensation plan	[4]	0	0
Fair Value, Inputs, Level 3 | Equity securities
Assets
Equity trading securities held in deferred compensation plan	[4]	$ 0	$ 0
[1]	Included in cash and cash equivalents on the Company’s consolidated balance sheet.
[2]	Included in accrued liabilities and deferred compensation on the Company’s consolidated balance sheet.
[3]	Included in short-term investments on the Company’s consolidated balance sheet.
[4]	Included in other current assets and deferred compensation plan assets on the Company’s consolidated balance sheet.

Summarizes Cost And Estimated F

Summarizes Cost And Estimated Fair Value Of Short Term Fixed Income Securities (Detail) - USD ($) $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Fair Value Measurements [Line Items]
Due within one year, Amortized Cost	$ 16,000
Due between one and two years, Amortized Cost	43,000
Total Amortized Cost	59,000
Due within one year, Estimated Fair Value	15,992
Due between one and two years, Estimated Fair Value	42,763
Total Estimated Fair Value	$ 58,755	$ 45,842

Property, Equipment and Lease49

Property, Equipment and Leasehold Improvements - Additional Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Property, Plant and Equipment [Line Items]
Depreciation and amortization of property, equipment and leasehold improvements	$ 6,131	$ 5,479	$ 5,404

Property, Equipment and Lease50

Property, Equipment and Leasehold Improvements (Detail) - USD ($) $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Property:
Land	$ 11,888	$ 4,450
Buildings	37,883	35,817
Construction in progress	67	1,457
Equipment:
Machinery and equipment	40,440	37,520
Office furniture and equipment	9,669	7,824
Leasehold improvements	14,464	13,580
Property, Plant and Equipment, Gross, Total	114,411	100,648
Less accumulated depreciation and amortization	77,701	72,163
Property, equipment and leasehold improvements, net	$ 36,710	$ 28,485

Breakdown of Goodwill Reported

Breakdown of Goodwill Reported by Segment (Detail) - USD ($) $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Goodwill [Line Items]
Goodwill	$ 8,607	$ 8,607
Environmental and Health
Goodwill [Line Items]
Goodwill	8,099
Engineering and Other Scientific
Goodwill [Line Items]
Goodwill	$ 508

Accounts Receivable, Net (Detai

Accounts Receivable, Net (Detail) - USD ($) $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Accounts, Notes, Loans and Financing Receivable [Line Items]
Allowance for contract losses and doubtful accounts	$ (3,417)	$ (2,792)
Total accounts receivable, net	87,409	88,577
Billed accounts receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable	60,510	62,360
Unbilled accounts receivable
Accounts, Notes, Loans and Financing Receivable [Line Items]
Accounts Receivable	$ 30,316	$ 29,009

Accounts Payable and Accrued Li

Accounts Payable and Accrued Liabilities (Detail) - USD ($) $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Accounts Payable And Accrued Liabilities [Line Items]
Accounts payable	$ 3,193	$ 3,622
Accrued liabilities	6,880	6,958
Total accounts payable and other accrued liabilities	$ 10,073	$ 10,580

Accrued Payroll and Employee Be

Accrued Payroll and Employee Benefits (Detail) - USD ($) $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Employee Related Liabilities [Line Items]
Accrued bonuses payable	$ 37,120	$ 38,042
Accrued 401(k) contributions	7,440	7,323
Accrued vacation	9,177	8,836
Deferred compensation	7,114	6,418
Other accrued payroll and employee benefits	1,688	1,473
Total accrued payroll and employee benefits	$ 62,539	$ 62,092

Income Taxes - Additional Infor

Income Taxes - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Income Tax Disclosure [Line Items]
Income (Loss) from Continuing Operations before Income Taxes, Foreign	$ 5,616,000	$ 6,656,000	$ 4,157,000
Effective Income Tax Rate Reconciliation, at Federal Statutory Income Tax Rate, Percent	35.00%
Undistributed Earnings of Foreign Subsidiaries	$ 11,783,000
Deferred Tax Liability Not Recognized, Amount of Unrecognized Deferred Tax Liability, Undistributed Earnings of Foreign Subsidiaries	2,368,000
Unrecognized Tax Benefits that Would Impact Effective Tax Rate	1,347,000
Total Excess Tax Benefit From Share Based Compensation	4,827,000
Excess Tax Benefit From Share Based Compensation Operating Activities	$ 0	$ 6,396,000	$ 5,100,000

Total Income Tax Expense (Detai

Total Income Tax Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Current
Federal	$ 18,877	$ 25,081	$ 26,647
Foreign	1,085	1,385	896
State	4,282	4,895	5,798
Current Income Tax Expense	24,244	31,361	33,341
Deferred
Federal	(2,047)	(3,411)	(5,059)
State	(555)	(416)	(1,018)
Deferred Income Tax Expense	(2,602)	(3,827)	(6,077)
Total	$ 21,642	$ 27,534	$ 27,264

Company's Effective Tax Rate Di

Company's Effective Tax Rate Differs From Statutory Federal Tax Rate (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Schedule Of Company Effective Tax Rate Differs From Statutory Federal Tax Rate [Line Items]
Tax at federal statutory rate	$ 24,193	$ 24,897	$ 23,788
State taxes, net of federal benefit	2,423	2,910	3,226
Tax exempt interest income	(7)	(23)	(44)
Non-deductible expenses	274	261	289
Non-deductible stock-based compensation	11	(42)	0
Excess tax benefit from equity incentive plans	(4,321)	0	0
Difference between statutory rate and foreign effective tax rate	(889)	(897)	(174)
Other	(42)	428	179
Total	$ 21,642	$ 27,534	$ 27,264
Effective tax rate	31.30%	38.70%	40.10%

Significant Portions of Deferre

Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities (Detail) - USD ($) $ in Thousands	Dec. 30, 2016	Jan. 01, 2016
Deferred tax assets:
Accrued liabilities and allowances	$ 18,335	$ 17,780
Deferred compensation	30,603	27,425
Other	97	43
Total deferred tax assets	49,035	45,248
Deferred tax liabilities:
State taxes	(1,958)	(1,850)
Deductible goodwill	(3,075)	(3,014)
Property, equipment and leasehold improvements	(195)	(205)
Unrealized gain of deferred compensation plan assets	(1,641)	(723)
Total deferred tax liabilities	(6,869)	(5,792)
Net deferred tax assets	$ 42,166	$ 39,456

Reconciliation of The Beginning

Reconciliation of The Beginning and Ending Amount of Unrecognized Tax Benefits (Detail) - USD ($)	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016
Schedule Of Unrecognized Tax Benefits [Line Items]
Balance	$ 1,878,000	$ 1,546,000
Additions based on tax positions related to the current year	502,000	406,000
Additions for tax positions of prior years	6,000	80,000
Reductions due to lapse of statute of limitations	(430,000)	(154,000)
Reductions due to change in accounting method	0	0
Settlements	0	0
Balance	$ 1,956,000	$ 1,878,000

Stockholders' Equity - Addition

Stockholders' Equity - Additional Information (Detail) - USD ($) $ / shares in Units, shares in Thousands	1 Months Ended	12 Months Ended
	Feb. 01, 2017	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015	Oct. 18, 2016	Oct. 20, 2015	May 28, 2015	May 29, 2014
Class of Stock [Line Items]
Preferred Stock, Shares Authorized		2,000	2,000				2,000
Preferred Stock, Par or Stated Value Per Share		$ 0.001	$ 0.001
Common Stock, Dividends, Per Share, Declared		$ 0.72	$ 0.6	$ 0.5
Stock Repurchase Program, Remaining Authorized Repurchase Amount		$ 57,307,000
Net losses related to the re-issuance of treasury stock		$ 5,791,000	$ 4,943,000	$ 6,050,000
Purchase of treasury shares (in shares)		491	530	850
Purchase of treasury shares		$ 24,456,000	$ 23,314,000	$ 30,921,000
Stock Repurchase Program, Authorized Amount					$ 35,000,000	$ 35,000,000		$ 35,000,000
Subsequent Event [Member]
Class of Stock [Line Items]
Common Stock, Dividends, Per Share, Declared	$ 0.21
Dividends Payable, Date to be Paid	Mar. 24, 2017
Dividends Payable, Date of Record	Mar. 3, 2017
Dividends Payable, Date Declared	Feb. 1, 2017

Stockholders' Equity (Detail)

Stockholders' Equity (Detail) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Dec. 30, 2016	Jan. 01, 2016
Class of Stock [Line Items]
Dividends Per Share	$ 0.18	$ 0.18	$ 0.18	$ 0.18	$ 0.15	$ 0.15	$ 0.15	$ 0.15
Amount	$ 4,607	$ 4,659	$ 4,675	$ 4,628	$ 3,867	$ 3,870	$ 3,887	$ 3,858	$ 18,569	$ 15,482

Stock-Based Compensation - Addi

Stock-Based Compensation - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 30, 2016		Jan. 01, 2016	Jan. 02, 2015
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average fair value of options granted	$ 13.08		$ 13.30	$ 12.23
Total intrinsic value of options exercised	$ 999,000		$ 5,524,000	$ 1,975,000
Employee Stock Purchase Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Weighted average purchase price	$ 51.97		$ 43.88	$ 35.68
Purchase Price Of Common Stock As a Percentage of Fair Market Value	95.00%
Total number of shares reserved for issuance	400,000
Number of Shares Available for Grant	43,123
Employee Stock Purchase Plan | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Maximum Percentage Of Payroll Deductions Related To Purchase Of Common Stock	15.00%
Employee Stock Option
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Unrecognized compensation cost	$ 633,000
Weighted average period of recognized term	2 years 10 months 24 days
Vested Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	$ 6,181,000		$ 6,341,000	$ 6,287,000
Recipient age to expense award on grant date	59 years 6 months
Vested Restricted Stock Awards | Maximum
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Percentage of annual bonus settled with fully vested restricted stock unit awards	40.00%
Unvested Restricted Stock Awards
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	$ 6,583,000		6,066,000	6,103,000
Unrecognized compensation cost	$ 7,220,000
Weighted average period of recognized term	2 years 4 months 24 days
2008 Equity Incentive Plan
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Total number of shares reserved for issuance	4,828,150
Number of Shares Available for Grant	709,918
Stock Options
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock based compensation expense	$ 569,000		552,000	689,000
Restricted Stock
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Vested in Period, Fair Value	$ 18,500,000		$ 18,600,000	$ 16,500,000
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Grants in Period, Weighted Average Grant Date Fair Value	$ 48.29	[1]	$ 43.76	$ 37.29
Share-based Compensation Arrangement by Share-based Payment Award, Equity Instruments Other than Options, Nonvested, Intrinsic Value, Amount Per Share	$ 60.30
[1]	Does not include employee stock purchase plans or stock option plans.

Number of Unvested Restricted S

Number of Unvested Restricted Stock Unit Awards Outstanding (Detail) - Restricted Stock [Member] - USD ($) $ / shares in Units, $ in Thousands		12 Months Ended
		Dec. 30, 2016		Jan. 01, 2016	Jan. 02, 2015
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Number of shares outstanding, awards balance	[1]	779,977
Number of shares outstanding, awards granted	[1]	302,672
Number of shares outstanding, awards vested	[1]	(384,822)
Number of shares outstanding, awards forfeited	[1]	(2,513)
Number of shares outstanding, awards balance	[1]	695,314		779,977
Weighted-average grant date fair value, awards balance	[1]	$ 31.88
Weighted-average grant date fair value, awards granted		48.29	[1]	$ 43.76	$ 37.29
Weighted-average grant date fair value, awards vested	[1]	34.02
Weighted-average grant date fair value, awards forfeited	[1]	39.26
Weighted-average grant date fair value, awards balance	[1]	$ 37.82		$ 31.88
Weighted average remaining contractual term, Balance	[1]	1 year 6 months
Aggregate intrinsic value, Balance	[1],[2]	$ 41,927
[1]	Does not include employee stock purchase plans or stock option plans.
[2]	The intrinsic value is calculated as the market value as of the end of the fiscal period. As reported by the NASDAQ Global Select Market, the market value as of December 30, 2016 was $60.30.

Option Activity (Detail)

Option Activity (Detail) $ / shares in Units, $ in Thousands	12 Months Ended
	Dec. 30, 2016USD ($)$ / sharesshares
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Number of shares outstanding, Options Balance | shares	285,000	[1]
Number of shares outstanding, Options Granted | shares	64,000	[1]
Number of shares outstanding, Options forfeited and expired | shares	0	[1]
Number of shares outstanding, Options Exercised | shares	(30,000)	[1]
Number of shares outstanding, awards balance: | shares	319,000	[1]
Number of shares outstanding, Exercisable | shares	188,750
Weighted-average exercise price, Options Balance | $ / shares	$ 26.42	[1]
Weighted-average exercise price, Options Granted | $ / shares	48.59	[1]
Weighted-average exercise price, Options forfeited and expired | $ / shares	0	[1]
Weighted-average exercise price, Options Exercised | $ / shares	18.86	[1]
Weighted-average exercise price, Options Balance | $ / shares	31.58	[1]
Weighted-average exercise price, Exercisable | $ / shares	$ 23.83
Weighted average remaining contractual term, Balance	6 years 5 months 19 days	[1]
Weighted average remaining contractual term, Exercisable	5 years 2 months 12 days
Aggregate intrinsic value, Balance | $	$ 9,162	[1]
Aggregate intrinsic value, Exercisable | $	$ 6,884
[1]	Does not include restricted stock or employee stock purchase plans.

Assumptions Used to Value Optio

Assumptions Used to Value Option Grants (Detail) - Employee Stock Option [Member]	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Expected term (in years)	6 years	6 years 1 month 6 days	6 years 1 month 6 days
Risk-free interest rate	1.28%	1.69%	1.80%
Volatility	25.00%	27.00%	32.00%
Dividend yield	0.00%	0.00%	0.00%

Stock-Based Compensation Expens

Stock-Based Compensation Expense (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Compensation and related expenses	$ 12,794	$ 12,459	$ 12,578
General and administrative expenses	539	500	501
Total stock-based compensation expense	13,333	12,959	13,079
Income tax benefit	5,214	5,068	5,141
Restricted Stock [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Compensation and related expenses	12,225	11,907	11,889
General and administrative expenses	539	500	501
Employee Stock Option [Member]
Share-Based Compensation Arrangement By Share-Based Payment Award [Line Items]
Compensation and related expenses	$ 569	$ 552	$ 689

Retirement Plans - Additional I

Retirement Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Retirement Plan Disclosure [Line Items]
Defined Contribution Plan Employer Contribution Percentage Of Eligible Wages	7.00%
Defined Contribution Plan Employer Contribution Annual Vesting Percentage	20.00%
Defined Contribution Plan Employer Contribution Annual Vesting Period	5 years
Pension and Other Postretirement Benefit Expense	$ 7,761,000	$ 7,317,000	$ 6,954,000

Deferred Compensation Plans - A

Deferred Compensation Plans - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Deferred Compensation, Excluding Share-based Payments and Retirement Benefits
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Trading securities	$ 48,267,000	$ 42,940,000
Deferred compensation plan vested amounts due	53,617,000	46,740,000
Change in market value of trust assets	$ 3,861,000	$ (325,000)	$ 2,525,000
Maximum
Deferred Compensation Arrangement with Individual, Excluding Share-based Payments and Postretirement Benefits [Line Items]
Percentage of compensation deferred	100.00%

Summary of Future Minimum Payme

Summary of Future Minimum Payments (Detail) $ in Thousands	Dec. 30, 2016USD ($)
Commitments And Contingencies Disclosure [Line Items]
2,017	$ 7,227
2,018	5,597
2,019	3,480
2,020	2,480
2,021	1,921
Thereafter	1,058
Operating Leases, Future Minimum Payments Due, Total	$ 21,763

Commitments and Contingencies -

Commitments and Contingencies - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Commitments And Contingencies Disclosure [Line Items]
Purchase Obligation	$ 583,000
Property Leases [Member]
Commitments And Contingencies Disclosure [Line Items]
Operating Leases, Rent Expense	6,478,000	$ 6,202,000	$ 5,951,000
Other Operating Leases and Commitments [Member]
Commitments And Contingencies Disclosure [Line Items]
Operating Costs and Expenses	$ 1,749,000	$ 1,794,000	$ 1,965,000

Miscellaneous Income, Net (Deta

Miscellaneous Income, Net (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Rental income	$ 2,435	$ 2,015	$ 2,003
Gain (loss) on deferred compensation investments	3,861	(325)	2,525
Gain (loss) on foreign exchange	224	255	(293)
Other	8	48	31
Total	$ 6,528	$ 1,993	$ 4,266

Industry and Client Credit Ri72

Industry and Client Credit Risk - Additional Information (Detail) - Sales Revenue, Net [Member]	12 Months Ended
	Dec. 30, 2016
Consumer Products [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	20.00%
Transportation Industry [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	15.00%
Energy and Utilities [Member]
Concentration Risk [Line Items]
Concentration Risk, Percentage	17.00%

Supplemental Disclosure of Cash

Supplemental Disclosure of Cash Flow Information (Detail) - USD ($) $ in Thousands	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Cash paid during the year:
Income taxes	$ 22,280	$ 24,651	$ 27,421
Non-cash investing and financing activities:
Unrealized gain (loss) on Investments	(81)	(79)	4
Vested stock unit awards granted to settle accrued bonus	6,334	6,169	6,008
Accrual for capital expenditures	$ 284	$ 321	$ 0

Segment Information (Detail)

Segment Information (Detail) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Dec. 30, 2016		Jan. 01, 2016		Jan. 02, 2015
Segment Reporting Information [Line Items]
Revenues	$ 77,013	$ 77,612	$ 77,295	$ 83,156	$ 73,681	$ 78,994	$ 79,864	$ 80,293	$ 315,076	[1]	$ 312,832	[1]	$ 304,704	[1]
Operating Income	$ 14,949	$ 15,595	$ 14,931	$ 16,436	$ 14,279	$ 20,921	$ 18,705	$ 15,028	61,911		68,933		63,549
Capital Expenditures									14,393		5,379		4,947
Depreciation and Amortization									6,131		5,479		5,404
Operating segments
Segment Reporting Information [Line Items]
Operating Income									99,144		98,627		97,352
Capital Expenditures									4,433		3,361		3,930
Depreciation and Amortization									4,610		4,101		3,834
Engineering and Other Scientific
Segment Reporting Information [Line Items]
Revenues									248,297		237,959		223,384
Operating Income									80,494		76,817		72,207
Capital Expenditures									4,309		3,197		3,719
Depreciation and Amortization									4,429		3,919		3,637
Environmental and Health
Segment Reporting Information [Line Items]
Revenues									66,779		74,873		81,320
Operating Income									18,650		21,810		25,145
Capital Expenditures									124		164		211
Depreciation and Amortization									181		182		197
Corporate
Segment Reporting Information [Line Items]
Operating Income									(37,233)		(29,694)		(33,803)
Capital Expenditures									9,960		2,018		1,017
Depreciation and Amortization									$ 1,521		$ 1,378		$ 1,570
[1]	Geographic revenues are allocated based on the location of the client.

Operations in Different Geograp

Operations in Different Geographic Areas (Detail) - USD ($) $ in Thousands		3 Months Ended								12 Months Ended
		Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Dec. 30, 2016		Jan. 01, 2016		Jan. 02, 2015
Operations in Different Geographic Areas [Line Items]
Property, Equipment and Leasehold Improvements, net		$ 36,710				$ 28,485				$ 36,710		$ 28,485
Revenues		77,013	$ 77,612	$ 77,295	$ 83,156	73,681	$ 78,994	$ 79,864	$ 80,293	315,076	[1]	312,832	[1]	$ 304,704	[1]
United States
Operations in Different Geographic Areas [Line Items]
Property, Equipment and Leasehold Improvements, net		35,746				27,775				35,746		27,775
Revenues	[1]									281,223		281,618		273,635
Foreign Countries
Operations in Different Geographic Areas [Line Items]
Property, Equipment and Leasehold Improvements, net		$ 964				$ 710				964		710
Revenues	[1]									$ 33,853		$ 31,214		$ 31,069
[1]	Geographic revenues are allocated based on the location of the client.

Related Party Transaction - Add

Related Party Transaction - Additional Information (Detail) $ in Thousands	1 Months Ended
	Jul. 29, 2016USD ($)
President [Member]
Purchases from Related Party	$ 1,250

Quarterly Financial Data (Detai

Quarterly Financial Data (Detail) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Dec. 30, 2016	Sep. 30, 2016	Jul. 01, 2016	Apr. 01, 2016	Jan. 01, 2016	Oct. 02, 2015	Jul. 03, 2015	Apr. 03, 2015	Dec. 30, 2016		Jan. 01, 2016		Jan. 02, 2015
Quarterly Financial Information [Line Items]
Revenues before reimbursements	$ 72,753	$ 74,160	$ 73,334	$ 78,950	$ 69,789	$ 74,503	$ 75,272	$ 76,141	$ 299,197		$ 295,705		$ 289,209
Revenues	77,013	77,612	77,295	83,156	73,681	78,994	79,864	80,293	315,076	[1]	312,832	[1]	304,704	[1]
Operating income	14,949	15,595	14,931	16,436	14,279	20,921	18,705	15,028	61,911		68,933		63,549
Income before income taxes	16,791	17,920	16,677	17,734	15,997	18,773	19,292	17,071	69,122		71,133		67,965
Net income	$ 10,388	$ 11,289	$ 10,453	$ 15,350	$ 9,850	$ 11,719	$ 11,697	$ 10,333	$ 47,480		$ 43,599		$ 40,701
Net income per share
Basic (in dollars per share)	$ 0.40	$ 0.43	$ 0.39	$ 0.58	$ 0.37	$ 0.44	$ 0.44	$ 0.39	$ 1.79		$ 1.64		$ 1.51
Diluted (in dollars per share)	$ 0.39	$ 0.42	$ 0.38	$ 0.56	$ 0.36	$ 0.43	$ 0.43	$ 0.38	$ 1.75		$ 1.6		$ 1.47
Shares used in per share computations
Basic	26,262	26,545	26,631	26,513	26,491	26,597	26,714	26,622	26,488		26,606		26,910
Diluted	26,955	27,185	27,264	27,239	27,133	27,268	27,368	27,390	27,166		27,298		27,666
[1]	Geographic revenues are allocated based on the location of the client.

Valuation and Qualifying Accoun

Valuation and Qualifying Accounts (Detail) - USD ($) $ in Thousands		12 Months Ended
		Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Allowance For Bad Debt [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year		$ 838	$ 1,016	$ 942
Provision Charged to Expense		443	284	264
Provision Charged to Revenues		0	0	0
Accounts Written-off Net of Recoveries	[1]	(358)	(462)	(190)
Balance at End of Year		923	838	1,016
Allowance For Contract Losses [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Balance at Beginning of Year		1,954	2,370	1,829
Provision Charged to Expense		0	0	0
Provision Charged to Revenues		2,009	645	1,454
Accounts Written-off Net of Recoveries	[1]	(1,469)	(1,061)	(913)
Balance at End of Year		$ 2,494	$ 1,954	$ 2,370
[1]	Balance includes currency translation adjustments.

Valuation And Qualifying Acco79

Valuation And Qualifying Accounts - Additional Information (Detail) - USD ($)	12 Months Ended
	Dec. 30, 2016	Jan. 01, 2016	Jan. 02, 2015
Trade Accounts Receivable [Member]
Valuation and Qualifying Accounts Disclosure [Line Items]
Written-off Net of Recoveries	$ 114,000	$ 7,000	$ 135,000