View Filing Data

Document and Entity Information - USD ($) $ in Millions	12 Months Ended
Document and Entity Information - USD ($) $ in Millions	Jan. 02, 2016	Feb. 26, 2016	Jul. 04, 2015
Document and Entity Information
Entity Registrant Name	CRA INTERNATIONAL, INC.
Entity Central Index Key	0001053706
Document Type	10-K
Document Period End Date	Jan. 02, 2016
Amendment Flag	false
Current Fiscal Year End Date	--01-02
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Public Float			$ 239.7
Entity Common Stock, Shares Outstanding		8,927,972
Document Fiscal Year Focus	2015
Document Fiscal Period Focus	FY

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($) shares in Thousands, $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
CONSOLIDATED STATEMENTS OF OPERATIONS
Revenues	$ 303,559	$ 306,371	$ 278,432
Costs of services	207,650	206,813	189,262
Gross profit	95,909	99,558	89,170
Selling, general and administrative expenses	72,439	69,074	64,242
Depreciation and amortization	6,552	6,443	6,411
NeuCo goodwill impairment	4,524
Income from operations	12,394	24,041	18,517
Interest income	45	163	155
Interest expense	(583)	(594)	(574)
NeuCo gain on extinguishment of debt	606
Other expense, net	(647)	(295)	(180)
Total	11,815	23,315	17,918
Provision for income taxes	(5,490)	(9,908)	(6,683)
Net income	6,325	13,407	11,235
Net loss attributable to noncontrolling interest, net of tax	1,332	231	135
Net income attributable to CRA International, Inc.	$ 7,657	$ 13,638	$ 11,370
Net income per share attributable to CRA International, Inc.:
Basic (in dollars per share)	$ 0.84	$ 1.40	$ 1.13
Diluted (in dollars per share)	$ 0.83	$ 1.38	$ 1.12
Weighted average number of shares outstanding:
Basic (in shares)	9,010	9,747	10,084
Diluted (in shares)	9,195	9,897	10,173

CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
CONSOLIDATED STATEMENTS OF COMPREHENSIVE INCOME
Net income	$ 6,325	$ 13,407	$ 11,235
Other comprehensive income (loss):
Foreign currency translation adjustments	(2,546)	(3,280)	964
Comprehensive income	3,779	10,127	12,199
Less: comprehensive loss attributable to noncontrolling interest	1,332	231	135
Comprehensive income attributable to CRA International, Inc.	$ 5,111	$ 10,358	$ 12,334

CONSOLIDATED BALANCE SHEETS - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015
Current assets:
Cash and cash equivalents	$ 38,139	$ 48,199
Accounts receivable, net of allowances of $3,648 at January 2, 2016 and $4,177 at January 3, 2015	60,904	58,080
Unbilled services, net of allowances of $2,354 at January 2, 2016 and at $2,233 January 3, 2015	25,473	25,085
Prepaid expenses and other current assets	11,876	10,716
Forgivable loans	4,402	2,449
Total current assets	140,794	144,529
Property and equipment, net	31,338	14,696
Goodwill	76,970	82,303
Intangible assets, net of accumulated amortization of $10,454 at January 2, 2016 and $9,584 at January 3, 2015	3,591	4,757
Deferred income taxes	18,856	19,272
Forgivable loans, net of current portion	40,283	42,907
Other assets	1,885	5,008
Total assets	313,717	313,472
Current liabilities:
Accounts payable	13,652	13,700
Accrued expenses	65,118	66,548
Deferred revenue and other liabilities	5,730	6,220
Current portion of deferred rent	1,069	1,623
Current portion of deferred compensation	814	182
Current portion of note payable	75
Total current liabilities	86,458	88,273
Notes payable, net of current portion		981
Deferred rent and facility-related non-current liabilities	11,836	4,535
Deferred compensation and other non-current liabilities	4,355	3,371
Deferred income taxes		1,608
Total noncurrent liabilities	16,191	10,495
Commitments and contingencies
Shareholders' equity:
Preferred stock, no par value; 1,000,000 shares authorized; none issued and outstanding
Common stock, no par value; 25,000,000 shares authorized; 8,859,231 and 9,228,272 shares issued and outstanding at January 2, 2016 and January 3, 2015, respectively	65,731	73,171
Retained earnings	155,275	147,618
Accumulated other comprehensive loss	(9,250)	(6,704)
Total CRA International, Inc. shareholders' equity	211,756	214,085
Noncontrolling interest	(688)	619
Total shareholders' equity	211,068	214,704
Total liabilities and shareholders' equity	$ 313,717	$ 313,472

CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015
CONSOLIDATED BALANCE SHEETS
Accounts receivable, net of allowances (in dollars)	$ 3,648	$ 4,177
Allowance for unbilled services (in dollars)	2,354	2,233
Intangible assets, net of accumulated amortization (in dollars)	$ 10,454	$ 9,584
Preferred stock, par value (in dollars per share)	$ 0.00	$ 0.00
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value ( in dollars per share )	$ 0.00	$ 0.00
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	8,859,231	9,228,272
Common stock, shares outstanding	8,859,231	9,228,272

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Operating activities:
Net income	$ 6,325	$ 13,407	$ 11,235
Adjustments to reconcile net income to net cash provided by operating activities, net of effect of acquired businesses:
Depreciation and amortization	6,542	6,438	6,460
Loss on disposal of property and equipment	16	28	16
NeuCo goodwill impairment	4,524
Deferred rent	6,768	220	(1,903)
Deferred income taxes	(1,710)	(1,431)	3,924
Share-based compensation expenses	5,791	5,619	3,035
Excess tax benefits from share-based compensation	(128)	(392)	(7)
NeuCo gain on extinguishment of debt	(606)
Accounts receivable allowances	(480)	(2,996)	(2,186)
Changes in operating assets and liabilities:
Accounts receivable	(3,438)	1,929	9,917
Unbilled services	(772)	(738)	(2,997)
Prepaid expenses and other current asset, and other assets	(2,126)	(4,465)	2,039
Forgivable loans	233	4,379	(22,199)
Accounts payable, accrued expenses, and other liabilities	(515)	8,152	11,114
Net cash provided by operating activities	20,424	30,150	18,448
INVESTING ACTIVITIES
Consideration relating to acquisitions, net		(1,784)	(15,591)
Purchase of property and equipment	(17,975)	(4,192)	(2,816)
Collections on notes receivable	1,557	114	14
Payments on notes receivable	(78)
Net cash used in investing activities	(16,496)	(5,862)	(18,393)
Financing activities:
Issuance of common stock, principally stock option exercises	602	469	207
Borrowings under line of credit	4,000		17,320
Payments under line of credit	(4,000)		(17,320)
Payments on notes payable	(300)	(26)	(700)
Payments of debt issuance costs			(1,120)
Tax withholding payments reimbursed by restricted shares	(668)	(1,222)	(730)
Excess tax benefits from share-based compensation	128	392	7
Repurchase of common stock	(12,806)	(25,492)	(2,190)
Net cash used in financing activities	(13,044)	(25,879)	(4,526)
Effect of foreign exchange rates on cash and cash equivalents	(944)	(1,461)	271
Net decrease in cash and cash equivalents	(10,060)	(3,052)	(4,200)
Cash and cash equivalents at beginning of period	48,199	51,251	55,451
Cash and cash equivalents at end of period	38,139	48,199	51,251
Noncash investing and financing activities:
Issuance of common stock for acquired business	42	427
Purchases of property and equipment not yet paid for	1,593	23
Purchases of property and equipment paid by a third party	2,785
Supplemental cash flow information:
Cash paid for taxes	9,688	15,580	2,887
Cash paid for interest	240	$ 443	$ 339
Securities received from a customer for settlement of accounts receivable	$ 192

CONSOLIDATED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($) $ in Thousands	CRA International, Inc. Shareholders' Equity	Common Stock	Receivables from Shareholders	Retained Earnings	Accumulated Other Comprehensive Loss	Noncontrolling Interest	Total
BALANCE at Dec. 29, 2012	$ 211,276	$ 93,174	$ (120)	$ 122,610	$ (4,388)	$ 958	$ 212,234
BALANCE (in shares) at Dec. 29, 2012		10,057,448
Increase (Decrease) in Shareholders' Equity
Net income (loss)	11,370			11,370		(135)	11,235
Foreign currency translation adjustment	964				964		964
Exercise of stock options	207	$ 207					$ 207
Exercise of stock options (in shares)		13,389					13,389
Share-based compensation expense for employees	2,888	$ 2,888					$ 2,888
Share-based compensation expense for non-employees	147	$ 147					147
Restricted share vesting (in shares)		134,384
Redemption of vested employee restricted shares for tax withholding	(730)	$ (730)					(730)
Redemption of vested employee restricted shares for tax withholding (in shares)		(37,642)
Tax benefit on stock option exercises and restricted shares vesting	(254)	$ (254)					(254)
Payments received on notes receivable from shareholders	120		$ 120				120
Shares repurchased	(2,190)	$ (2,190)					$ (2,190)
Shares repurchased (in shares)		(118,968)					(118,968)
Equity transactions of noncontrolling interest						16	$ 16
BALANCE at Dec. 28, 2013	223,798	$ 93,242		133,980	(3,424)	839	224,637
BALANCE (in shares) at Dec. 28, 2013		10,048,611
Increase (Decrease) in Shareholders' Equity
Net income (loss)	13,638			13,638		(231)	13,407
Foreign currency translation adjustment	(3,280)				(3,280)		(3,280)
Issuance of common stock in connection with business acquisition	427	$ 427					427
Issuance of common stock in connection with business acquisition (in shares)		22,520
Exercise of stock options	469	$ 469					$ 469
Exercise of stock options (in shares)		20,931					20,931
Share-based compensation expense for employees	5,348	$ 5,348					$ 5,348
Share-based compensation expense for non-employees	271	$ 271					271
Restricted share vesting (in shares)		149,195
Redemption of vested employee restricted shares for tax withholding	(1,222)	$ (1,222)					(1,222)
Redemption of vested employee restricted shares for tax withholding (in shares)		(41,470)
Tax benefit on stock option exercises and restricted shares vesting	128	$ 128					128
Shares repurchased	(25,492)	$ (25,492)					$ (25,492)
Shares repurchased (in shares)		(971,515)					(971,515)
Equity transactions of noncontrolling interest						11	$ 11
BALANCE at Jan. 03, 2015	214,085	$ 73,171		147,618	(6,704)	619	$ 214,704
BALANCE (in shares) at Jan. 03, 2015		9,228,272					9,228,272
Increase (Decrease) in Shareholders' Equity
Net income (loss)	7,657			7,657		(1,332)	$ 6,325
Foreign currency translation adjustment	(2,546)				(2,546)		(2,546)
Issuance of common stock in connection with business acquisition	42	$ 42					42
Issuance of common stock in connection with business acquisition (in shares)		1,359
Exercise of stock options	602	$ 602					$ 602
Exercise of stock options (in shares)		29,288					29,288
Share-based compensation expense for employees	5,755	$ 5,755					$ 5,755
Share-based compensation expense for non-employees	11	$ 11					11
Restricted share vesting (in shares)		106,504
Redemption of vested employee restricted shares for tax withholding	(668)	$ (668)					(668)
Redemption of vested employee restricted shares for tax withholding (in shares)		(28,900)
Tax benefit on stock option exercises and restricted shares vesting	(376)	$ (376)					(376)
Shares repurchased	(12,806)	$ (12,806)					$ (12,806)
Shares repurchased (in shares)		(477,292)					(477,292)
Equity transactions of noncontrolling interest						25	$ 25
BALANCE at Jan. 02, 2016	$ 211,756	$ 65,731		$ 155,275	$ (9,250)	$ (688)	$ 211,068
BALANCE (in shares) at Jan. 02, 2016		8,859,231					8,859,231

Summary of Significant Accounting Policies

12 Months Ended

Jan. 02, 2016

Summary of Significant Accounting Policies

Summary of Significant Accounting Policies

1. Summary of Significant Accounting Policies

Description of Business

CRA International, Inc. ("CRA") is a worldwide leading consulting services firm that applies advanced analytic techniques and in-depth industry knowledge to complex engagements for a broad range of clients. CRA offers services in two broad areas: litigation, regulatory, and financial consulting and management consulting. CRA operates in two business segments, which are consulting services and NeuCo. CRA operates its business under its registered trade name, Charles River Associates.

Fiscal Year

CRA's fiscal year end is the Saturday nearest December 31 of each year. CRA's fiscal years periodically contain 53 weeks rather than 52 weeks. Fiscal 2015 was a 52-week year, fiscal 2014 was a 53-week year, and fiscal 2013 was a 52-week year.

Principles of Consolidation

The consolidated financial statements include the accounts of CRA and its wholly owned subsidiaries. In addition, as more fully explained below, the consolidated financial statements include CRA's interest in NeuCo, Inc. ("NeuCo"). All significant intercompany transactions and accounts have been eliminated in consolidation.

NeuCo Interest

CRA's ownership interest in NeuCo is 55.89% for all periods presented. Therefore, NeuCo's financial results have been consolidated with CRA's and the portion of NeuCo's results allocable to its other owners is shown as "noncontrolling interest." Additionally, a member of CRA's board of directors holds a greater than 5% interest in NeuCo as of January 2, 2016. NeuCo's software sales and maintenance agreement revenues included in CRA's consolidated statements of operations for fiscal 2015, fiscal 2014, and fiscal 2013 totaled approximately $3.8 million, $4.8 million, and $5.1 million, respectively. NeuCo's net loss included in CRA's consolidated statements of operations for fiscal 2015, fiscal 2014 and fiscal 2013 was approximately $3.0 million, $0.5 million and $0.3 million, respectively. NeuCo's net loss, net of amounts allocable to its other owners, included in CRA's consolidated statements of operations for fiscal 2015, fiscal 2014 and fiscal 2013 was approximately $1.3 million, $0.2 million and $0.2 million, respectively. NeuCo's interim reporting schedule is based on calendar month-ends, but its fiscal year end is the last Saturday of November. CRA's quarterly results could include a few days reporting lag between CRA's quarter end and the most recent financial statements available from NeuCo. CRA does not believe that the reporting lag will have a significant impact on CRA's consolidated statements of operations or financial condition.

On January 8, 2015, NeuCo entered into an agreement to settle a note payable of approximately $981,000 in exchange for aggregate payments of $375,000. NeuCo recorded a gain on the extinguishment of this debt in the first quarter of fiscal 2015 of approximately $606,000. Under the settlement order, the scheduled payments were made as follows: $150,000 on January 8, 2015 and $150,000 on February 28, 2015. The final payment of $75,000 was paid on February 16, 2016. In case of default, the original amount would become due with credit given for amounts previously paid. See note 17, "Subsequent Events," regarding the final $75,000 repayment of this debt made on February 16, 2016.

In accordance with ASC Topic 350, "Intangibles—Goodwill and Other," goodwill and intangible assets with indefinite lives are monitored annually for impairment, or more frequently, as necessary, if events or circumstances exist that would more likely than not reduce the fair value of the reporting unit below its carrying amount. During the fourth quarter of 2015 it was determined that NeuCo's net book value exceeded its fair value of equity. Therefore, it was required to perform a step two goodwill impairment test, which resulted in an impairment charge of $4.5 million.

Estimates

The preparation of financial statements in conformity with accounting principles generally accepted in the U.S. requires management to make significant estimates and judgments 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 consolidated revenues and expenses during the reporting period. Estimates in these consolidated financial statements include, but are not limited to, accounts and unbilled receivable allowances, revenue recognition on fixed price contracts, depreciation of property and equipment, share-based compensation, valuation of acquired intangible assets, impairment of long lived assets and goodwill, accrued and deferred income taxes, valuation allowances on deferred tax assets, accrued compensation, accrued exit costs, and other accrued expenses. These items are monitored and analyzed by CRA for changes in facts and circumstances, and material changes in these estimates could occur in the future. Changes in estimates are recorded in the period in which they become known. CRA bases its estimates on historical experience and various other assumptions that CRA believes to be reasonable under the circumstances. Actual results may differ from those estimates if CRA's assumptions based on past experience or other assumptions do not turn out to be substantially accurate.

Reclassifications

For presentation purposes, CRA has reclassified certain prior period amounts to conform to the current period financial statement presentation. These reclassifications had no impact on earnings. Forgivable loans were reclassed from prepaid expenses and other current assets, as well as other assets, on the consolidated balance sheets.

Revenue Recognition

CRA derives substantially all of its revenues from the performance of professional services. The contracts that CRA enters into and operates under specify whether the engagement will be billed on a time-and-materials or a fixed-price basis. These engagements generally last three to six months, although some of CRA's engagements can be much longer in duration.

CRA recognizes substantially all of its revenues under written service contracts with its clients when the fee is fixed or determinable, as the services are provided, and only in those situations where collection from the client is reasonably assured and sufficient contractual documentation has been obtained. In certain cases CRA provides services to its clients without sufficient contractual documentation, or fees are tied to performance-based criteria, which require CRA to defer revenue in accordance with U.S. GAAP. In these cases, these amounts are fully reserved until all criteria for recognizing revenue are met.

Most of CRA's revenue is derived from time-and-materials service contracts. Revenues from time-and-materials service contracts are recognized as services are provided based upon hours worked and contractually agreed-upon hourly rates, as well as indirect fees based upon hours worked.

Revenues from the majority of CRA's fixed-price engagements are recognized on a proportional performance method based on the ratio of costs incurred, substantially all of which are labor-related, to the total estimated project costs. CRA derived approximately 14%, 15%, and 13% of consolidated revenues from fixed-price engagements in fiscal 2015, fiscal 2014, and fiscal 2013, respectively. In general, project costs are classified as costs of services and are based on the direct salary of the consultants on the engagement plus all direct expenses incurred to complete the engagement, including any amounts billed to CRA by non-employee experts. The proportional performance method is used for fixed-price contracts because reasonably dependable estimates of the revenues and costs applicable to various stages of a contract can be made, based on historical experience and the terms set forth in the contract, and are indicative of the level of benefit provided to CRA's clients. Fixed-price contracts generally convert to time-and-materials contracts in the event the contract terminates. CRA's management maintains contact with project managers to discuss the status of the projects and, for fixed-price engagements, management is updated on the budgeted costs and resources required to complete the project. These budgets are then used to calculate revenue recognition and to estimate the anticipated income or loss on the project. Occasionally, CRA has been required to commit unanticipated additional resources to complete projects, which has resulted in lower than anticipated income or losses on those contracts. CRA may experience similar situations in the future. Provisions for estimated losses on contracts are made during the period in which such losses become probable and can be reasonably estimated. To date, such losses have not been significant.

Revenues also include reimbursable expenses, which include reimbursements for travel and other out-of-pocket expenses, outside consultants, and other reimbursable expenses. Reimbursable expenses are as follows (in thousands):

	Year Ended		Year Ended		Year Ended
	January 2, 2016 (52 weeks)		January 3, 2015 (53 weeks)		December 28, 2013 (52 weeks)
Reimbursable expenses	$	33,548	$	36,676	$	37,320

CRA's revenues include projects secured by its non-employee experts as well as projects secured by its employees. CRA recognizes all project revenue on a gross basis based on the consideration of the criteria set forth in Accounting Standards Codification ("ASC") Topic 605-45, Principal Agent Considerations.

CRA maintains accounts receivable allowances for estimated losses and disputed amounts resulting from clients' failure to make required payments. CRA bases its estimates on historical collection experience, current trends, and credit policy. In determining these estimates, CRA examines historical write-offs of its receivables and reviews client accounts to identify any specific customer collection issues.

If the financial condition of CRA's customers were to deteriorate or disputes were to arise regarding the services provided, resulting in an impairment of their ability or intent to make payment, additional allowances may be required.

Unbilled services represent revenue recognized by CRA for services performed but not yet billed to the client. Deferred revenue represents amounts billed or collected in advance of services rendered.

CRA collects goods and services and value added taxes from customers and records these amounts on a net basis, which is within the scope of ASC Topic 605-45, Principal Agent Considerations.

Cash and Cash Equivalents

Cash equivalents consist principally of securities with a maturity of three months or less when purchased and are stated at amortized cost, which approximates fair value. Cash equivalents in the form of investments in money market fund shares are held at net asset value, which approximates fair value.

Fair Value of Financial Instruments

ASC Topic 820, Fair Value Measurements and Disclosures, establishes a fair value hierarchy that prioritizes the inputs used to measure fair value. The hierarchy gives the highest priority to quoted prices in active markets for identical assets or liabilities (Level 1 measurement), then priority to quoted prices for similar instruments in active markets, quoted prices for identical or similar instruments in markets that are not active and model-based valuation techniques for which all significant assumptions are observable in the market (Level 2 measurement), then the lowest priority to unobservable inputs (Level 3 measurement).

The following table shows CRA's financial instruments as of January 2, 2016 and January 3, 2015 that are measured and recorded in the financial statements at fair value on a recurring basis (in thousands):

	January 2, 2016
	Quoted Prices in Active Markets for Identical Assets or Liabilities		Significant Other Observable Inputs		Unobservable Inputs
	Level 1		Level 2		Level 3
Assets:
Money market funds	$	6,015	$	—	$	—

Total Assets	$	6,015	$	—	$	—


Liabilities:
Contingent acquisition liability	$	—	$	—	$	773

Total Liabilities	$	—	$	—	$	773

	January 3, 2015
	Quoted Prices in Active Markets for Identical Assets or Liabilities		Significant Other Observable Inputs		Unobservable Inputs
	Level 1		Level 2		Level 3
Assets:
Money market funds	$	20,042	$	—	$	—

Total Assets	$	20,042	$	—	$	—


Liabilities:
Contingent acquisition liability	$	—	$	—	$	316

Total Liabilities	$	—	$	—	$	316

The fair values of CRA's money market funds are based on quotes received from third-party banks.

The contingent acquisition liability in the table above is for estimated future contingent consideration payments related to a prior acquisition. The fair value measure of this liability is based on significant inputs not observed in the market and thus represents a Level 3 measurement. The significant unobservable inputs used in the fair value measurements of this contingent acquisition liability are CRA's measures of the estimated payouts based on internally generated financial projections and discount rates. The fair value of the contingent acquisition liability is reassessed on a quarterly basis by CRA using additional information as it becomes available and any change in the fair value estimate is recorded in the earnings of that period.

CRA's financial instruments, including cash, accounts receivable, loans and advances to employees and non-employee experts, accounts payable, and accrued expenses, are carried at cost, which approximates their fair value because of the short-term maturity of these instruments or because their stated interest rates are indicative of market interest rates.

Goodwill

In accordance with ASC Topic 350, "Intangibles—Goodwill and Other" ("ASC Topic 350"), goodwill and intangible assets with indefinite lives are not subject to amortization, but are monitored annually as of October 15th for impairment, or more frequently, as necessary, if events or circumstances exist that would more likely than not reduce the fair value of the reporting unit below its carrying amount. For CRA's goodwill impairment analysis, it operates under two reporting units, which are consulting services and NeuCo.

Under ASC Topic 350, in performing the first step of the goodwill impairment testing and measurement process, CRA compares the estimated value of each of its reporting units to its net book value to identify potential impairment. CRA estimates the fair value of its consulting business utilizing its market capitalization, plus an appropriate control premium, less the estimated fair value of NeuCo. Market capitalization is determined by multiplying CRA's shares outstanding on the test date by the market price of its common stock on that date. CRA determines the control premium utilizing a discounted cash flow model that takes into consideration CRA's forecasted results as well as appropriate industry, market and other pertinent factors, including indications of such premiums from data on recent acquisition transactions. The fair value of NeuCo is determined using an income approach which measures the value of the enterprise based on an expected stream of earnings over time. If the estimated fair value of a reporting unit is less than its net book value, the second step is performed to determine if goodwill is impaired. If through the impairment evaluation process a reporting unit determines that goodwill has been impaired, an impairment charge would be recorded in CRA's consolidated income statement.

NeuCo incurred an impairment loss during the fourth quarter of fiscal 2015. CRA's consulting services did not incur an impairment loss related to goodwill during fiscal 2015, fiscal 2014 or fiscal 2013 as there were no events or circumstances that would more likely than not reduce its fair value below its carrying amount, and CRA's consulting services estimated fair value was greater than its carrying value as of October 15th of each respective year.

The re-measurement of a reporting unit's fair value and that of its underlying assets and liabilities is classified as a Level 3 fair value assessment due to the significance of unobservable inputs developed using specific information from the reporting units. The fair value adjustment to goodwill, which resulted in NeuCo's impairment charge, was computed as the difference between NeuCo’s fair value and the fair value of its underlying assets and liabilities. The unobservable inputs used to determine the fair value of the underlying assets and liabilities were based on our specific information such as estimates of revenue and cost growth rates, profit margins, discount rates, and cost estimated. See note 4, "Goodwill and Intangible Assets," for further details.

Intangible Assets

Intangible assets that are separable from goodwill and have determinable useful lives are valued separately and amortized over their estimated useful lives. Intangible assets consist of non-competition agreements, customer relationships, customer lists, developed technology, and trademarks, all of which are amortized on a straight-line basis over their remaining useful lives of four to ten years.

Property and Equipment

Property and equipment are recorded at cost. Depreciation is calculated using the straight-line method based on the estimated useful lives of three years for computer equipment, three to ten years for computer software, and ten years for furniture and fixtures. Amortization of leasehold improvements is calculated using the straight-line method over the shorter of the lease term or the estimated useful life of the leasehold improvements. Expenditures for maintenance and repairs are expensed as incurred. Expenditures for renewals and betterments are capitalized.

Leases and Deferred Rent

CRA leases all of its office space. Leases are evaluated and classified as operating or capital leases for financial reporting purposes. For leases that contain rent escalations and rent holidays, CRA records the total rent payable during the lease term, as determined above, on a straight-line basis over the term of the lease and records the difference between the rents paid and the straight-line rent as deferred rent. Additionally, any tenant improvement allowances received from the lessor are recorded as a reduction to rent expense.

Impairment of Long-Lived Assets

CRA reviews the carrying value of its long-lived assets (primarily property and equipment and intangible assets) to assess the recoverability of these assets whenever events or circumstances indicate that impairment may have occurred. Factors CRA considers important that could trigger an impairment review include the following:


	•	a significant underperformance relative to expected historical or projected future operating results;
	•	a significant change in the manner of CRA's use of the acquired asset or the strategy for CRA's overall business; and
	•	a significant negative industry or economic trend.

If CRA determines that an impairment review is required, CRA would review the expected future undiscounted cash flows to be generated by the assets or asset groups. If CRA determines that the carrying value of long-lived assets or asset groups may not be recoverable, CRA would measure any impairment based on a projected discounted cash flow method using a discount rate determined by CRA to be commensurate with the risk inherent in CRA's current business model. If impairment is indicated through this review, the carrying amount of the assets would be reduced to their estimated fair value.

Concentration of Credit Risk

CRA's billed and unbilled receivables consist of receivables from a broad range of clients in a variety of industries located throughout the U.S. and in other countries. CRA performs a credit evaluation of its clients to minimize its collectability risk. Periodically, CRA will require advance payment from certain clients. However, CRA does not require collateral or other security. CRA maintains accounts receivable allowances for estimated losses and disputed amounts resulting from clients' failures to make required payments. CRA bases its estimates on historical collection experience, current trends, and credit policy. In determining these estimates, CRA examines historical write-offs of its receivables and reviews client accounts to identify any specific customer collection issues. If the financial condition of any of CRA's customers were to deteriorate, resulting in an impairment of their ability or intent to make payment, additional allowances may be required.

A rollforward of the accounts receivable allowances is as follows (in thousands):

	Fiscal Year			Fiscal Year			Fiscal Year
	2015			2014			2013
Balance at beginning of period	$	4,177		$	7,210		$	9,459
Change related to NeuCo		—			(18	)		(2	)
Increases to reserve		2,361			948			5,619
Amounts written off		(2,881	)		(3,993	)		(7,891	)
Effects of foreign currency translation		(9	)		30			25

Balance at end of period	$	3,648		$	4,177		$	7,210

A rollforward of the unbilled receivables allowances is as follows (in thousands):

	Fiscal Year			Fiscal Year			Fiscal Year
	2015			2014			2013
Balance at beginning of period	$	2,233		$	1,827		$	2,921
Increases to reserves		2,832			5,242			443
Amounts written off		(2,711	)		(4,836	)		(1,538	)
Effects of foreign currency translation		—			—			1

Balance at end of period	$	2,354		$	2,233		$	1,827

Amounts deemed uncollectible are recorded as a reduction to revenues.

Net Income (Loss) Per Share

CRA computes basic net income or loss per share by dividing net income or loss by the weighted-average number of shares outstanding. CRA computes diluted net income or loss per share by dividing net income or loss by the sum of the weighted-average number of shares determined from the basic earnings per common share computation and the number of common stock equivalents that would have a dilutive effect. To the extent that there is a net loss, CRA assumes all common stock equivalents to be anti-dilutive, and they are excluded from diluted weighted-average shares outstanding. CRA determines common stock equivalent shares outstanding in accordance with the treasury stock method. In those years in which CRA has both net income and participating securities, CRA computes basic net income per share utilizing the two-class method earnings allocation formula to determine earnings per share for each class of stock according to dividends and participation rights in undistributed earnings. Under the two-class method, basic earnings per common share is computed by dividing net earnings allocated to common stock by the weighted-average number of common shares outstanding.

Share-Based Compensation

CRA accounts for equity-based compensation using a fair value based recognition method. Under the fair value recognition requirements of ASC Topic 718, "Compensation—Stock Compensation" ("ASC Topic 718"), share-based compensation cost is estimated at the grant date based on the fair value of the award and is recognized as expense over the requisite service period of the award. The amount of share-based compensation expense recognized at any date must at least equal the portion of grant date value of the award that is vested at that date. In accordance with ASC Topic 718, for performance-vesting restricted stock units awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the award and recognizes the cost over the requisite service period on a straight line basis.

For share-based awards granted to non-employee experts, CRA accounts for the compensation under variable accounting in accordance with ASC Topic 718 and ASC Topic 505-50, "Equity-Based Payments to Non-Employees" (formerly Emerging Issues Task Force 96-18, "Accounting for Equity Instruments That Are Issued to Other Than Employees for Acquiring, or in Conjunction with Selling, Goods or Services"), and recognizes the cost over the related vesting period.

Income Taxes

CRA accounts for income taxes using the asset and liability method of accounting for income taxes. Deferred tax assets and liabilities are recognized based upon anticipated future tax consequences attributable to differences between the financial statement carrying amounts of existing assets and liabilities and their respective income tax bases, and operating loss and tax credit carryforwards. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that includes the enactment date. A valuation allowance is recorded to reduce the carrying amounts of deferred tax assets if it is more likely than not that such assets will not be realized.

In addition, the calculation of CRA's tax liabilities involves dealing with uncertainties in the application of complex tax regulations in several different tax jurisdictions. CRA records liabilities for estimated tax obligations resulting in a provision for taxes that may become payable in the future, in accordance with ASC Topic 740-10, "Income Taxes," which prescribes a recognition threshold and measurement attribute for the financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return and also provides guidance on derecognition, classification, interest and penalties, accounting in interim periods, and disclosure. CRA includes accrued interest and penalties, if any, related to uncertain tax positions in income tax expense.

Foreign Currency Translation

Balance sheet accounts of CRA's foreign subsidiaries are translated into U.S. dollars at year-end exchange rates and operating accounts are translated at average exchange rates for each year. The resulting translation adjustments are recorded in shareholders' equity as a component of accumulated other comprehensive income (loss). Foreign currency transactions are translated at current exchanges rates, with adjustments recorded in the statement of operations. The effect of transaction gains and losses recorded in income (loss) before (provision) benefit for income taxes amounted to losses of $0.6 million, $0.3 million, and $0.2 million for fiscal 2015, fiscal 2014, and fiscal 2013, respectively.

Recent Accounting Standards

Leases (Topic 842)

In February 2016, the Financial Accounting Standards Board ("FASB") issued Accounting Standards Update ("ASU") No. 2016-02, Leases (Topic 842) ("ASU 2016-02"). ASU 2016-02 establishes a comprehensive new lease accounting model. The new standard clarifies the definition of a lease, requires a dual approach to lease classification similar to current lease classifications, and causes lessees to recognize leases on the balance sheet as a lease liability with a corresponding right-of-use asset for leases with a lease term of more than twelve months. The new standard is effective for interim and annual periods beginning after December 15, 2018. Early adoption is permitted. The new standard requires a modified retrospective transition for capital or operating leases existing at or entered into after the beginning of the earliest comparative period presented in the financial statements, but it does not require transition accounting for leases that expire prior to the date of initial application. CRA has not yet determined the effects, if any, that the adoption of ASU 2016-02 may have on its financial position, results of operations, cash flows, or disclosures.

Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes

In November 2015, the Financial Accounting Standards Board ("FASB") updated Accounting Standards Codification ("ASC") Topic 740, Income Taxes to simplify the presentation of deferred taxes. ASU 2015-17, Balance Sheet Classification of Deferred Taxes, amends ASC Topic 740 by requiring the classification of all deferred tax liabilities and assets as noncurrent in a classified statement of financial position. The amendments in this ASU have no effect on entities not presenting a classified statement of financial position. The standard is effective for annual and interim periods beginning after December 15, 2016, for public business entities. Earlier application is permitted for all entities as of the beginning of an interim or annual reporting period. An entity may apply the amendments either prospectively to all deferred tax liabilities and assets or retrospectively to all periods presented. All entities would disclose the nature of and reason for the change in accounting principle in both the interim and annual period first adopted. For prospective application, an entity would note that prior periods were not retrospectively adjusted; for retrospective application, an entity would disclose quantitative information about the effects of the accounting change on prior periods. CRA early adopted ASU 2015-17, which resulted in the reclassification of $20.5M from current deferred income taxes to noncurrent deferred income taxes on CRA's consolidated balance sheets as of January 3, 2015. Adoption of ASU 2015-17 had no impact on CRA's results of operations.

	January 3, 2015
	As Filed			Reclass			As Adjusted
	(in thousands)
Current deferred income tax assets	$	20,638		$	(20,638	)	$	—
Long-term deferred income tax assets		174			19,098			19,272
Current deferred income tax liabilities		(121	)		121			—
Long-term deferred income tax liabilities		(3,027	)		1,419			(1,608	)

Net deferred tax assets	$	17,664		$	—		$	17,664


Total current assets		165,167			(20,638	)		144,529


Total assets		315,012			(1,540	)		313,472


Total current liabilities		88,394			(121	)		88,273


Total shareholder's equity		214,704			—			214,704

Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments

In September 2015, the FASB issued ASU No. 2015-16, Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments ("ASU 2015-16"). With the issuance of ASU 2015-16, the current guidance under FASB ASC 805 eliminates the requirement that an acquirer retrospectively adjust provisional amounts recognized in a business combination during the measurement period. The measurement period is one year from the date of the acquisition. The amendments in ASU 2015-16 require that an acquirer recognize adjustments to provisional amounts that are identified during the measurement period in the reporting period in which the adjustment amounts are determined. For public business entities, the amendments in this Update are effective for fiscal years beginning after December 15, 2015, including interim periods within those fiscal years. CRA believes that the adoption of ASU 2015-16 will not have a material impact on its financial position, results of operations, cash flows, or disclosures.

Revenue from Contracts with Customers

In August 2015, the FASB issued ASU No. 2015-14, Revenue from Contracts with Customers (Topic 606): Deferral of the Effective Date ("ASU 2015-14"). ASU 2015-14 defers by one year the effective date of ASU No. 2014-09, Revenue from Contracts with Customers ("ASU 2014-09"). The deferral results in ASU 2014-09 being effective for fiscal years, and interim periods within those fiscal years, beginning after December 15, 2017. Early adoption is permitted for interim and annual periods beginning after December 15, 2016. The main provision of ASU 2014-09 is to recognize revenue when control of the goods or services transfers to the customer, as opposed to the existing guidance of recognizing revenue when the risks and rewards transfer to the customer. CRA has not yet determined the effects, if any, that the adoption of ASU 2014-09 may have on its financial position, results of operations, cash flows, or disclosures.

Simplifying the Presentation of Debt Issuance Costs

In April 2015, the FASB issued ASU No. 2015-03, Interest-Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs ("ASU 2015-03"). ASU 2015-03 requires that debt issuance costs related to a recognized debt liability be presented in the balance sheet as a direct deduction from the carrying amount of that debt liability, consistent with debt discounts. ASU 2015-03 is effective for the first interim period for fiscal years beginning after December 15, 2015. CRA believes that the adoption of ASU 2015-03 will not have a material impact on its financial position, results of operations, cash flows, or disclosures.

Reporting of Going-Concern Uncertainties

In August 2014, the FASB issued ASU No. 2014-15, Presentation of Financial Statements—Going Concern (Subtopic 205-40): Disclosure of Uncertainties about an Entity's Ability to Continue as a Going Concern ("ASU 2014-15"). ASU 2014-15 is intended to define management's responsibility to evaluate whether there is substantial doubt about an organization's ability to continue as a going concern and provides guidance to an organization's management, with principles and definitions that are intended to reduce diversity in the timing and content of disclosures in the financial statement footnotes. ASU 2014-15 is effective for the annual period ending after December 15, 2016, and for annual periods and interim periods thereafter. Early application is permitted. CRA believes that the adoption of ASU 2014-15 will not have a material impact on its financial position, results of operations, cash flows, or disclosures.

Accounting for Share-Based Payments

In June 2014, the FASB issued ASU No. 2014-12, Accounting for Share-Based Payments When the Terms of an Award Provide That a Performance Target Could Be Achieved after the Requisite Service Period (a consensus of the FASB Emerging Issues Task Force) ("ASU 2014-12"). ASU 2014-12 clarifies that entities should treat performance targets that can be met after the requisite service period of a share-based payment award as performance conditions that affect vesting. Therefore, an entity would not record compensation expense (measured as of the grant date without taking into account the effect of the performance target) related to an award for which transfer to the employee is contingent on the entity's satisfaction of a performance target until it becomes probable that the performance target will be met. There are no new disclosures required under ASU 2014-12. ASU 2014-12 is effective for fiscal years, and interim periods within those years, beginning after December 15, 2015. CRA believes that the adoption of ASU 2014-12 will not have a material impact on its financial position, results of operations, cash flows, or disclosures.

Business Acquisition	12 Months Ended
Business Acquisition	Jan. 02, 2016
Business Acquisition
Business Acquisition	2. Business Acquisition On January 31, 2013, CRA announced that an approximate 40-person litigation consulting team joined CRA, effective February 1, 2013. Under an agreement to hire the team, CRA accelerated the previously announced start dates of certain key personnel from May 2013. Under the terms of the transaction, CRA acquired certain intangible assets, accounts receivable, and certain client projects currently underway. The fair values of the assets acquired and the liabilities assumed as part of the acquisition were finalized in the first quarter of fiscal 2014. The acquisition was not material. The acquisition was accounted for under the purchase method of accounting, and the results of operations have been included in the accompanying consolidated statements of operations from the date of acquisition.

- Definition

The entire disclosure for a business combination (or series of individually immaterial business combinations) completed during the period, including background, timing, and recognized assets and liabilities. The disclosure may include leverage buyout transactions (as applicable).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1497-128463

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1490-128463

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1392-128463

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7008-128479

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1486-128463

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6927-128479

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4845-128472

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 6
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1500-128463

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 7
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1524-128463

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e7000-128479

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4922-128472

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 4
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4934-128472

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 20
-Section 50
-Paragraph 3
-URI http://asc.fasb.org/extlink&oid=39739317&loc=d3e4926-128472

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=25497992&loc=d3e1383-128463

Reference 15: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 805
-SubTopic 30
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=35744584&loc=d3e6996-128479

+ Details

Forgivable Loans

12 Months Ended

Jan. 02, 2016

Forgivable Loans.

Forgivable Loans

3. Forgivable Loans

In order to attract and retain highly skilled professionals, CRA may issue forgivable loans to employees and non-employee experts, certain of which loans may be denominated in local currencies. A portion of these loans is collateralized. The forgivable loans have terms that are generally between three and eight years with interest ranging up to 3.25%. The principal amount of forgivable loans and accrued interest is forgiven by CRA over the term of the loans, so long as the employee or non-employee expert continues employment or affiliation with CRA and complies with certain contractual requirements. During fiscal years 2015 and 2014, there were no balances due under these loans for which the full principal and interest were not collected. The expense associated with the forgiveness of the principal amount of the loans is recorded as compensation expense over the service period, which is consistent with the term of the loans. CRA has not typically recorded an allowance for doubtful accounts for these loans due to its collection experience and its assessment of collectability. For fiscal 2015 and fiscal 2014, no allowances or write offs of these loans were recorded.

Forgivable loan activity for fiscal years 2015 and 2014 is as follows (in thousands):

	January 2, 2016			January 3, 2015
Beginning balance	$	45,356		$	54,759
Advances		14,531			5,964
Terminations		—			(2,158	)
Amortization		(15,202	)		(13,209	)

Ending balance	$	44,685		$	45,356


Current portion of forgivable loans	$	4,402		$	2,449


Non-current portion of forgivable loans	$	40,283		$	42,907

Goodwill and Intangible Assets

12 Months Ended

Jan. 02, 2016

Goodwill and Intangible Assets

Goodwill and Intangible Assets

4. Goodwill and Intangible Assets

The changes in the carrying amount of goodwill for fiscal 2015 and fiscal 2014 are as follows (in thousands):

	Goodwill, gross			Accumulated impairment losses			Goodwill, net
Balance at January 3, 2015	$	154,196		$	(71,893	)	$	82,303
Goodwill impairment related to NeuCo		—			(4,524	)		(4,524	)
Effect of foreign currency translation		(809	)		—			(809	)

Balance at January 2, 2016	$	153,387		$	(76,417	)	$	76,970

	Goodwill, gross			Accumulated impairment losses			Goodwill, net
Balance at December 28, 2013	$	153,466		$	(71,893	)	$	81,573
Goodwill adjustments related to acquisitions		1,797			—			1,797
Effect of foreign currency translation		(1,067	)		—			(1,067	)

Balance at January 3, 2015	$	154,196		$	(71,893	)	$	82,303

NeuCo incurred an impairment loss during the fourth quarter of fiscal 2015. NeuCo did not incur an impairment loss in fiscal 2014 or fiscal 2013. CRA did not incur an impairment loss during fiscal 2015, fiscal 2014 or fiscal 2013 as there were no events or circumstances that would more likely than not reduce CRA's fair value below its carrying amount, and CRA's estimated fair value was greater than its carrying value as of October 15th of each respective year.

Intangible assets that are separable from goodwill and have determinable useful lives are valued separately and amortized over their expected useful lives. There were no impairment losses related to intangible assets during fiscal 2015, fiscal 2014, or fiscal 2013.

The components of acquired identifiable intangible assets are as follows (in thousands):

	January 2, 2016		January 3, 2015
Non-competition agreements, net of accumulated amortization of $4,064 and $4,046, respectively	$	129	$	236
Customer relationships, net of accumulated amortization of $4,598 and $3,746, respectively		3,462		4,521
Other intangible assets, net of accumulated amortization of $1,792 and $1,792, respectively		—		—

	$	3,591	$	4,757

Amortization of intangible assets was $1.0 million, $1.4 million, and $1.2 million in fiscal 2015, fiscal 2014, and fiscal 2013, respectively. Amortization of intangible assets held at January 2, 2016 for the next five fiscal years is expected to be as follows (in thousands):

Fiscal Year	Amortization Expense
2016	$	870
2017		827
2018		802
2019		547
2020		545

	$	3,591

- Definition

The entire disclosure for the aggregate amount of goodwill and a description of intangible assets, which may include (a) for amortizable intangible assets (also referred to as finite-lived intangible assets), the carrying amount, the amount of any significant residual value, and the weighted-average amortization period, (b) for intangible assets not subject to amortization (also referred to as indefinite-lived intangible assets), the carrying amount, and (c) the amount of research and development assets acquired and written off in the period, including the line item in the income statement in which the amounts written off are aggregated, if not readily apparent from the income statement. Also discloses (a) for amortizable intangibles assets in total and by major class, the gross carrying amount and accumulated amortization, the total amortization expense for the period, and the estimated aggregate amortization expense for each of the five succeeding fiscal years, (b) for intangible assets not subject to amortization the carrying amount in total and by major class, and (c) for goodwill, in total and for each reportable segment, the changes in the carrying amount of goodwill during the period (including the aggregate amount of goodwill acquired, the aggregate amount of impairment losses recognized, and the amount of goodwill included in the gain (loss) on disposal of a reporting unit). If any part of goodwill has not been allocated to a reportable segment, discloses the unallocated amount and the reasons for not allocating. For each impairment loss recognized related to an intangible asset (excluding goodwill), discloses: (a) a description of the impaired intangible asset and the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method for determining fair value, (c) the caption in the income statement or the statement of activities in which the impairment loss is aggregated, and (d) the segment in which the impaired intangible asset is reported. For each goodwill impairment loss recognized, discloses: (a) a description of the facts and circumstances leading to the impairment, (b) the amount of the impairment loss and the method of determining the fair value of the associated reporting unit, and (c) if a recognized impairment loss is an estimate not finalized and the reasons why the estimate is not final. May also disclose the nature and amount of any significant adjustments made to a previous estimate of an impairment loss.

+ References + Details

Property and Equipment

12 Months Ended

Jan. 02, 2016

Property and Equipment

Property and Equipment

5. Property and Equipment

Property and equipment consist of the following (in thousands):

	January 2, 2016			January 3, 2015
Computer, office equipment and software	$	21,920		$	24,197
Leasehold improvements		29,361			21,613
Furniture		6,930			7,730

Total cost		58,211			53,540
Accumulated depreciation and amortization		(26,873	)		(38,844	)

	$	31,338		$	14,696

Depreciation expense, including amounts recorded in costs of services, was $5.5 million, $5.0 million, and $5.2 million, in fiscal 2015, fiscal 2014, and fiscal 2013, respectively.

Accrued Expenses

12 Months Ended

Jan. 02, 2016

Accrued Expenses.

Accrued Expenses

6. Accrued Expenses

Accrued expenses consist of the following (in thousands):

	January 2, 2016		January 3, 2015
Compensation and related expenses	$	57,963	$	61,527
Income taxes payable		323		490
Other		6,832		4,531

	$	65,118	$	66,548

As of January 2, 2016 and January 3, 2015, $44.9 million and $49.2 million of accrued bonuses for fiscal 2015 and fiscal 2014, respectively, were included above in "Compensation and related expenses".

Credit Agreement	12 Months Ended
Credit Agreement	Jan. 02, 2016
Credit Agreement
Credit Agreement	7. Credit Agreement CRA is party to a credit agreement that provides CRA with a $125.0 million revolving credit facility and a $15 million sublimit for the issuance of letters of credit. CRA may use the proceeds of the revolving credit facility for working capital and other general corporate purposes. CRA may repay any borrowings under the revolving credit facility at any time, but no later than April 24, 2018. There were no amounts outstanding under this revolving line of credit as of January 2, 2016 and January 3, 2015, respectively. As of January 2, 2016, the amount available under this revolving line of credit was reduced by certain letters of credit outstanding, which amounted to $2.5 million. Borrowings under the revolving credit facility bear interest at a rate per annum of either (i) the adjusted base rate, as defined in the credit agreement, plus an applicable margin, which varies between 0.50% and 1.50% depending on CRA's total leverage ratio as determined under the credit agreement, or (ii) the adjusted eurocurrency rate, as defined in the credit agreement, plus an applicable margin, which varies between 1.50% and 2.50% depending on CRA's total leverage ratio. CRA is required to pay a fee on the unused portion of the revolving credit facility at a rate per annum that varies between 0.25% and 0.375% depending on its total leverage ratio. Borrowings under the credit facility are secured by 100% of the stock of certain of CRA's U.S. subsidiaries and 65% of the stock of certain of its foreign subsidiaries, which represent approximately $6.0 million and $6.4 million in net assets as of January 2, 2016 and January 3, 2015, respectively. Under the credit agreement, CRA must comply with various financial and non-financial covenants. Compliance with these financial covenants is tested on a fiscal quarterly basis. Any indebtedness outstanding under the credit facility may become immediately due and payable upon the occurrence of stated events of default, including CRA's failure to pay principal, interest or fees or a violation of any financial covenant. The financial covenants require CRA to maintain an adjusted consolidated EBITDA to consolidated interest expense ratio of more than 2.5:1.0 and to comply with a consolidated debt to adjusted consolidated EBITDA ratio of not more than 3.0:1.0. The non-financial covenant restrictions of the senior credit agreement include, but are not limited to, CRA's ability to incur additional indebtedness, engage in acquisitions or dispositions, and enter into business combinations. As of January 2, 2016 and January 3, 2015, CRA was in compliance with the covenants of its credit agreement.

Employee Benefit Plans	12 Months Ended
Employee Benefit Plans	Jan. 02, 2016
Employee Benefit Plans
Employee Benefit Plans	8. Employee Benefit Plans CRA maintains qualified defined-contribution plans under Section 401(k) of the Internal Revenue Code, covering substantially all U.S. employees who meet specified age and service requirements. Company contributions are made at the discretion of CRA, and cannot exceed the maximum amount deductible under applicable provisions of the Internal Revenue Code. Effective in fiscal 2014, CRA also has a defined-contribution plan covering employees in the United Kingdom for which company contributions are made at the discretion of CRA. Company contributions under these plans amounted to approximately $2.2 million, $1.6 million, and $1.7 million for fiscal 2015, fiscal 2014, and fiscal 2013, respectively.

Net Income (Loss) Per Share

12 Months Ended

Jan. 02, 2016

Net Income (Loss) Per Share

Net Income (Loss) Per Share

9. Net Income (Loss) Per Share

CRA calculates basic and diluted earnings per common share using the two-class method. Under the two-class method, net earnings are allocated to each class of common stock and participating security as if all of the net earnings for the period had been distributed. CRA's participating securities consist of unvested share-based payment awards that contain a nonforfeitable right to receive dividends and therefore are considered to participate in undistributed earnings with common shareholders. Basic earnings per common share excludes dilution and is calculated by dividing net earnings allocable to common shares by the weighted-average number of common shares outstanding for the period. Diluted earnings per common share is calculated by dividing net earnings allocable to common shares by the weighted-average number of common shares as of the balance sheet date, as adjusted for the potential dilutive effect of non-participating share-based awards. Net earnings allocable to these participating securities were not significant for fiscal 2015, fiscal 2014 or fiscal 2013.

The following table presents a reconciliation from net income to the net income available to common shareholders (in thousands):

	Fiscal Year 2015		Fiscal Year 2014		Fiscal Year 2013
Net income, as reported	$	7,657	$	13,638	$	11,370
Less: net income attributable to participating shares		59		20		27

Net income available to common shareholders	$	7,598	$	13,618	$	11,343

For fiscal 2015, fiscal 2014 and fiscal 2013, the following is a reconciliation of basic to diluted weighted average shares of common stock outstanding (in thousands):

	Fiscal Year 2015		Fiscal Year 2014		Fiscal Year 2013
Basic weighted average shares outstanding		9,010		9,747		10,084
Common stock equivalents:
Stock options and restricted stock		185		150		89

Diluted weighted average shares outstanding		9,195		9,897		10,173

For fiscal 2015, fiscal 2014 and fiscal 2013, the anti-dilutive share based awards that were excluded from the calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding amounted to 522,593, 764,748, and 1,138,411 shares, respectively.

Common Stock	12 Months Ended
Common Stock	Jan. 02, 2016
Common Stock.
Common Stock	10. Common Stock Share-Based Compensation. Approximately $5.8 million, $5.3 million, and $2.9 million of share-based compensation expense was recorded in fiscal 2015, fiscal 2014, and fiscal 2013, respectively, as an increase to common stock for share-based payment awards made to CRA's employees and directors, based on the estimated grant date fair values of stock options, shares of restricted stock, and restricted stock units vesting during the period. CRA also recorded $11,000, $271,000, and $147,000 for fiscal 2015, fiscal 2014, and fiscal 2013, respectively, in shared-based compensation expense for grants to non-employees (other than directors). Restricted Share Vesting. In fiscal 2015, fiscal 2014, and fiscal 2013, 106,504, 149,195, and 134,384 shares of restricted stock and restricted stock units vested, respectively. CRA redeemed 28,900, 41,470, and 37,642 of these shares from their holders in order to pay $0.7 million, $1.2 million, and $0.7 million, respectively, of employee tax withholdings. Common Stock Repurchases and Retirements. On August 10, 2012, February 13, 2014, and October 23, 2014, CRA's Board of Directors authorized the repurchase of up to $5.0 million, $15.0 million, and $30.0 million, respectively, of CRA's common stock. Repurchases under these programs are discretionary and CRA may make such repurchases under any of these programs in the open market (including under any Rule 10b5-1 plan adopted by CRA) or in privately negotiated transactions, in each case in accordance with applicable insider trading and other securities laws and regulations. CRA records the retirement of its repurchased shares as a reduction to common stock. During fiscal 2015, CRA repurchased and retired 477,292 shares under these share repurchase programs at an aggregate price of approximately $12.8 million, resulting in approximately $8.1 million available for future repurchases as of January 2, 2016. During fiscal 2014, CRA repurchased and retired 971,515 shares under these share repurchase programs at an aggregate price of approximately $25.5 million, resulting in approximately $20.9 million available for future repurchases as of January 3, 2015. During fiscal 2013, CRA repurchased and retired 118,968 shares under these share repurchase programs at an aggregate price of approximately $2.2 million, resulting in approximately $1.4 million available for future repurchases as of December 28, 2013. Exercise of Stock Options. During fiscal 2015, 29,288 options were exercised for $0.6 million of proceeds. During fiscal 2014, 20,931 options were exercised for $0.5 million of proceeds. During fiscal 2013, 13,389 options were exercised for $0.2 million of proceeds. Tax Benefits and Deficits on Stock Option Exercises and Restricted Share Vesting. In fiscal 2014, CRA recorded $0.1 million of tax benefits on stock option exercises and the vesting of shares of restricted stock and restricted stock units as an increase to common stock. CRA recorded tax deficits on stock options exercises and the vesting of shares of restricted stock and restricted stock units as a decrease to common stock in fiscal 2015 and fiscal 2013, totaling $0.4 million and $0.3 million, respectively.

Share-Based Compensation

12 Months Ended

Jan. 02, 2016

Share-Based Compensation

Share-Based Compensation

11. Share-Based Compensation

CRA recorded approximately $5.8 million, $5.3 million, and $2.9 million of compensation expense for fiscal 2015, fiscal 2014, and fiscal 2013 for share-based awards consisting of stock options, shares of restricted stock, time-vesting restricted stock units, and performance-vesting restricted stock units issued to employees and directors based on their respective estimated grant date fair values. Performance-vesting restricted stock units are expensed using the graded acceleration method.

In addition, CRA recorded $11,000, $271,000, and $147,000 of share-based compensation expense during fiscal 2015, fiscal 2014, and fiscal 2013, respectively, for share-based awards consisting of stock options and shares of restricted stock issued to non-employees (other than directors).

CRA maintains share-based compensation plans that use restricted stock, stock options, restricted stock units, as well as an employee stock purchase plan, to provide incentives to its directors, employees and independent contractors. Additionally, during fiscal 2009, CRA implemented a long-term incentive program for certain key employees. Under this program, participants may receive a mixture of stock options, time-vesting restricted stock units, and performance-vesting restricted stock units. The program is designed to reward key employees and provide participants the opportunity to share in the long-term growth of CRA. CRA has granted options, time-vesting restricted stock units, and performance-vesting restricted stock units under this program during fiscal 2009 through fiscal 2015, except fiscal 2012. These awards are granted under the 2006 Incentive Plan discussed below.

CRA's Amended and Restated 2006 Equity Incentive Plan, as amended (the "2006 Incentive Plan"), authorizes the grant of a variety of incentive and performance awards to CRA's directors, employees and independent contractors, including incentive stock options, nonqualified stock options, restricted stock awards, restricted stock unit awards, performance awards and other share-based awards. Each share of CRA's common stock issued pursuant to an award (other than a stock option) granted under the 2006 Incentive Plan on or after April 30, 2010 counts as 1.83 shares against the maximum number of shares issuable under the plan, as does any restricted stock unit or other performance award granted under the plan on or after April 30, 2010 to the extent that shares of CRA's common stock were or will be used for measurement purposes. The maximum number of shares issuable under the 2006 Incentive Plan is 4,874,000, consisting of (1) 500,000 shares initially reserved for issuance under the 2006 Incentive Plan, (2) 1,000,000 shares that either remained for future awards under CRA's 1998 Incentive and Nonqualified Stock Option Plan (the "1998 Plan") on April 21, 2006, the date CRA's shareholders initially approved the 2006 Incentive Plan, or were subject to stock options issued under the 1998 Plan that were forfeited or terminated after April 21, 2006, (3) 210,000 shares approved by CRA's shareholders in 2008, (4) 1,464,000 shares approved by CRA's shareholders in 2010, and (5) the 1,700,000 shares that CRA has determined to use of the 2,500,000 shares approved by CRA's shareholders in 2012.

Under CRA's 2009 Nonqualified Inducement Stock Option Plan, options to purchase 200,000 shares have been granted. A maximum of 250,000 shares may be issued pursuant to stock option grants under the 2009 Nonqualified Inducement Stock Option Plan. Accordingly, there are an additional 50,000 stock options available for grant under this plan. Each stock option granted under this plan vests over four years, has a term of seven years, and an exercise price equal to $50.00 per share.

A summary of option activity from all plans is as follows:

	Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value
								(in thousands)
Outstanding at January 3, 2015		1,154,945		$	29.93
Fiscal 2015:
Granted		250,835			21.74
Exercised		(29,288	)		20.57			$	103
Expired		(138,695	)		46.22
Forfeited		(31,019	)		38.66

Outstanding at January 2, 2016		1,206,778			26.36		3.98		42


Options exercisable at January 2, 2016		701,514			28.53		2.45		21


Vested or expected to vest at January 2, 2016		1,190,974		$	26.40		3.96	$	41

The weighted average fair market value using the Black-Scholes option-pricing model of the stock options granted in fiscal 2015, fiscal 2014 and fiscal 2013 was $7.37, $12.24 and $7.77, respectively. The fair market value of the stock options at the date of grant was estimated using the Black-Scholes option-pricing model with the following weighted average assumptions:

	2015			2014			2013
Risk-free interest rate		1.4	%		1.6	%		1.4	%
Expected volatility		39	%		43	%		47	%
Forfeiture rate		1.1	%		4.0	%		4.5	%
Weighted average expected life (in years)		4.50			5.00			5.00
Expected dividends		—			—			—

The risk-free interest rate is based on U.S. Treasury interest rates with corresponding terms consistent with the expected life of the stock options. Expected volatility and expected life are based on CRA's historical experience. Expected dividend yield was not considered in the option-pricing formula because CRA does not pay dividends and has no current plans to do so in the future. The forfeiture rate used was based upon historical experience. CRA believes its historical experience is an appropriate indicator of future forfeiture.

The aggregate intrinsic value of stock options exercised in fiscal 2015, fiscal 2014, and fiscal 2013 was approximately $0.1 million for each year. The following table summarizes stock options outstanding and stock options exercisable as of January 2, 2016:

	Options Outstanding						Options Exercisable
Range of Exercise Prices	Number Outstanding at January 2, 2016		Weighted-Average Remaining Contractual Life (years)		Weighted-Average Exercise Price		Number Exercisable at January 2, 2016		Weighted-Average Exercise Price
$18.48		244,625		4.88	$	18.48		122,296	$	18.48
$18.49 - 22.81		539,238		4.43		21.61		294,029		21.68
$22.82 - 29.07		80,400		1.02		24.23		78,400		24.21
$29.08 - 32.26		180,015		5.90		30.98		44,289		30.97
$32.27 - 48.85		12,500		0.07		48.85		12,500		48.85
$48.86 - 50.00		150,000		0.51		50.00		150,000		50.00
$50.01 - 53.72		—		—		—		—		—

Total		1,206,778		3.98	$	26.36		701,514	$	28.53

The following table summarizes the status of CRA's non-vested stock options since January 3, 2015:

	Non-vested Options
	Number of Shares			Weighted-Average Fair Value
Non-vested at January 3, 2015		417,185		$	9.98
Granted		250,835			7.48
Vested		(156,737	)		9.57
Forfeited		(6,019	)		11.61

Non-vested at January 2, 2016		505,264		$	8.75

The total fair value of stock options that vested during fiscal 2015, fiscal 2014, and fiscal 2013 was $1.5 million, $1.4 million, and $1.3 million, respectively. As of January 2, 2016, there was $4.1 million of total unrecognized compensation cost, net of expected forfeitures, related to non-vested stock options granted. That cost is expected to be recognized over a weighted-average period of 3.1 years.

CRA grants restricted stock and time-vesting restricted stock unit awards, which are subject to the execution of a restricted stock agreement or restricted stock unit agreement, as applicable. Generally, shares of restricted stock and time-vesting restricted stock units vest in four equal annual installments beginning on the first anniversary of the date of grant. Total unrecognized compensation cost, net of expected forfeitures, related to restricted stock and time-vesting restricted stock unit awards as of January 2, 2016 was $6.4 million, which is expected to be recognized over a weighted-average period of 3.1 years.

The following table summarizes the status of CRA's non-vested restricted stock and time-vesting restricted stock unit awards since January 3, 2015:

	Non-vested Restricted Stock and Stock Units
	Number of Shares			Weighted-Average Fair Value
Non-vested at January 3, 2015		286,142		$	23.72
Granted		144,784		$	22.01
Vested		(106,504	)	$	22.72
Forfeited		(3,009	)	$	28.26

Non-vested at January 2, 2016		321,413		$	23.17

The total fair value of restricted units that vested during fiscal 2015, fiscal 2014, and fiscal 2013 was $2.4 million, $3.2 million, and $3.1 million, respectively.

In accordance with ASC Topic 718, for performance-vesting restricted stock units awarded to employees, CRA estimates share-based compensation cost at the grant date based on the fair value of the award and recognizes the cost over the requisite service period using the graded acceleration method. As of January 2, 2016, the following shares may become issuable under performance-vesting restricted stock unit awards upon achievement of certain financial performance goals as follows: up to approximately 121,000 shares for a measurement period falling within the first quarter of fiscal 2014 through the fourth quarter of fiscal 2015, up to approximately 150,000 shares for a measurement period falling within the first quarter of fiscal 2015 through the fourth quarter of fiscal 2016 and up to approximately 204,000 shares for a measurement period falling within the first quarter of fiscal 2016 through the fourth quarter of fiscal 2017.

In fiscal 1998, CRA adopted its 1998 Employee Stock Purchase Plan. The 1998 Employee Stock Purchase Plan authorizes the issuance of up to an aggregate of 243,000 shares of common stock to participating employees at a purchase price equal to 85% of fair market value on either the first or the last day of the one-year offering period under the Stock Purchase Plan. In fiscal 2015, fiscal 2014, and fiscal 2013, there were no offering periods under this plan and no shares were issued.

During fiscal 2015, CRA modified awards through an acceleration of the vesting schedule for an employee and a director in connection with their refirement. The modification resulted in total additional compensation cost of $294 thousand dollars.

Business Segment and Geographic Information

12 Months Ended

Jan. 02, 2016

Business Segment and Geographic Information

Business Segment and Geographic Information

12. Business Segment and Geographic Information

CRA operates in two business segments, which are consulting services and NeuCo. NeuCo's financial information is included below and is immaterial to the overall consolidated financial statements. Revenue and long-lived assets by country, based on the physical location of the operation to which the revenues or the assets relate, are as follows (in thousands):

	Fiscal Year		Fiscal Year		Fiscal Year
	2015 (52 weeks)		2014 (53 weeks)		2013 (52 weeks)
Revenue:
United States	$	243,261	$	238,466	$	216,815
United Kingdom		44,248		49,127		46,987
Other		16,050		18,778		14,630

Total foreign		60,298		67,905		61,617

	$	303,559	$	306,371	$	278,432

	January 2, 2016		January 3, 2015
Long-lived assets (property and equipment, net):
United States	$	29,877	$	12,753
United Kingdom		1,075		1,595
Other		386		348

Total foreign		1,461		1,943

	$	31,338	$	14,696

- Definition

The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 34
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8981-108599

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 41
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9038-108599

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 33
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8971-108599

Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 12
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8595-108599

Reference 5: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8380-108599

Reference 6: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 32
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8933-108599

Reference 7: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 26
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8844-108599

Reference 8: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 35
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8984-108599

Reference 9: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 40
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9031-108599

Reference 10: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 42
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e9054-108599

Reference 11: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 10
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8538-108599

Reference 12: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 29
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8864-108599

Reference 13: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 31
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8924-108599

Reference 14: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 280
-SubTopic 10
-Section 50
-Paragraph 30
-URI http://asc.fasb.org/extlink&oid=6534315&loc=d3e8906-108599

+ Details

Income Taxes

12 Months Ended

Jan. 02, 2016

Income Taxes

Income Taxes

13. Income Taxes

The components of income (loss) before (provision) benefit for income taxes are as follows (in thousands):

	Fiscal Year		Fiscal Year		Fiscal Year
	2015 (52 weeks)		2014 (53 weeks)		2013 (52 weeks)
Income before (provision) benefit for income taxes:
U.S.	$	10,565	$	20,899	$	13,659
Foreign		1,250		2,416		4,259

Total	$	11,815	$	23,315	$	17,918

The provision (benefit) for income taxes consists of the following (in thousands):

	Fiscal Year			Fiscal Year			Fiscal Year
	2015 (52 weeks)			2014 (53 weeks)			2013 (52 weeks)
Currently payable:
Federal	$	5,104		$	8,585		$	1,241
Foreign		546			876			1,264
State		1,550			1,878			254

		7,200			11,339			2,759
Deferred:
Federal		(799	)		(1,068	)		3,592
Foreign		(307	)		(505	)		(238	)
State		(604	)		142			570

	$	(1,710	)	$	(1,431	)	$	3,924

	$	5,490		$	9,908		$	6,683

A reconciliation of CRA's tax rates with the Federal statutory rate is as follows:

	Fiscal Year			Fiscal Year			Fiscal Year
	2015			2014			2013
Federal statutory rate		35.0	%		35.0	%		35.0	%
State income taxes, net of federal income tax benefit		9.2			3.6			4.4
State law changes		(3.8	)		—			—
Foreign losses benefited		(9.2	)		(1.8	)		(2.8	)
Losses not benefited		5.0			0.6			0.3
Foreign rate differential		(2.7	)		0.6			(0.4	)
Foreign tax credit		—			—			(0.1	)
Uncertain tax positions		8.7			0.7			(2.1	)
NeuCo goodwill impairment		13.4			—			—
NeuCo tax provision (benefit)		(13.6	)		0.9			1.5
Permanently disallowed expenses		6.8			2.1			1.6
Prior period adjustments		(0.6	)		3.0			—
Release of valuation allowance		(1.7	)		(2.2	)		—
Other		—			—			(0.1	)

		46.5	%		42.5	%		37.3	%

The components of CRA's deferred tax assets (liabilities) are as follows (in thousands):

	January 2, 2016			January 3, 2015
Deferred tax assets:
Accrued compensation and related expense	$	25,148		$	23,876
Allowance for doubtful accounts		2,159			2,065
Net operating loss carryforwards		4,097			5,201
Accrued expenses and other		2,462			967

Total gross deferred tax assets		33,866			32,109
Less: valuation allowance		(4,003	)		(4,912	)

Total deferred tax assets net of valuation allowance		29,863			27,197
Deferred tax liabilities:
Goodwill and other intangible asset amortization		4,715			5,191
Property and equipment		3,723			498
Tax basis in excess of financial basis of debentures		2,569			3,844

Total deferred tax liabilities		11,007			9,533

Net deferred tax assets	$	18,856		$	17,664

The net change in the total valuation allowance for fiscal 2015 was a decrease of approximately $0.9 million compared to fiscal 2014. The $0.9 million net decrease is comprised primarily of benefits realized for the use of net operating loss carryforwards related to current and prior year taxable income as well as a release of valuation allowance, and reduction for reserve items. This is offset partially by an additional valuation allowance recorded against NeuCo's net deferred tax assets and liabilities.

At January 2, 2016 CRA had $3.9 million of foreign net operating loss carry forwards. The foreign operating losses have an indefinite life, except for $0.2 million that will begin to expire in fiscal 2017. NeuCo has federal, state, and foreign net operating losses of $8.6 million, $3.9 million, and $0.1 million, respectively, which are subject to a full valuation allowance and begin to expire in 2016. NeuCo files separate tax returns and none of its losses are available to offset CRA's consolidated taxable income.

The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands):

	January 2, 2016			January 3, 2015
Balance at beginning of period	$	535		$	372
Additions for tax positions taken during prior years		—			127
Additions for tax positions taken during the current year		892			45
Settlements with tax authorities		(162	)		(9	)

Balance at end of the period	$	1,265		$	535

CRA files income tax returns in the U.S. federal jurisdiction and various state and foreign jurisdictions. A number of years may elapse before an uncertain tax position, for which CRA has unrecognized tax benefits, is audited and finally resolved. While it is often difficult to predict the final outcome or the timing of resolution of any particular uncertain tax position, CRA believes that its unrecognized tax benefits reflect the most likely outcome. CRA adjusts these unrecognized tax benefits, and the associated interest, in light of changing facts and circumstances. At the end of fiscal 2015, CRA had $91,000 of interest accrued on its unrecognized tax benefit balance for a total unrecognized tax benefit balance on the balance sheet of $1,356,000. Of the total unrecognized tax benefit balance, $86,000 is offset by a future tax deduction when recognized. CRA reported $18,000 of interest and penalties related to unrecognized tax benefits in income tax expense during fiscal 2015 as compared to $85,000 during fiscal 2014. Settlement of any particular position could require the use of cash. Of the total $1,265,000 balance at the end of fiscal 2015, a favorable resolution would result in $855,000 being recognized as a reduction to the effective income tax rate in the period of resolution. It is reasonably likely that $195,000 of gross unrecognized tax benefits will reverse within the next twelve months.

The number of years with open tax audits varies depending on the tax jurisdiction. CRA's major taxing jurisdiction is the United States where we are no longer subject to U.S. federal examinations by the Internal Revenue Service for years before fiscal 2012. Within the significant states where CRA is subject to income tax, CRA is no longer subject to examinations by state taxing authorities before fiscal 2011. CRA's United Kingdom subsidiary's corporate tax returns are no longer subject to examination by Her Majesty's Revenue and Customs for fiscal years before fiscal 2011. During this fiscal year, 2015, CRA has concluded the examinations in France for fiscal 2011 and fiscal 2012, and CRA has effectively settled the examination in Germany for fiscal 2008 through 2011. CRA believes its reserves for uncertain tax positions are adequate.

CRA has not provided for deferred income taxes or foreign withholding taxes on undistributed earnings from its foreign subsidiaries of approximately $3.4 million as of January 2, 2016 because such earnings are considered to be indefinitely reinvested. CRA does not rely on these unremitted earnings as a source of funds for its domestic business as it expects to have sufficient cash flow in the U.S. to fund its U.S. operational and strategic needs. If CRA were to repatriate its foreign earnings that are indefinitely reinvested, it would accrue substantially no additional tax expense.

Related-Party Transactions	12 Months Ended
Related-Party Transactions	Jan. 02, 2016
Related-Party Transactions
Related-Party Transactions	14. Related-Party Transactions CRA made payments to shareholders of CRA who performed consulting services exclusively for CRA in the amounts of $11.6 million, $10.2 million, and $6.1 million in fiscal 2015, fiscal 2014, and fiscal 2013, respectively. These payments were to exclusive non-employee experts for consulting services performed for CRA's clients in the ordinary course of business.

- Definition

The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.

+ References + Details

Commitments and Contingencies

12 Months Ended

Jan. 02, 2016

Commitments and Contingencies.

Commitments and Contingencies

15. Commitments and Contingencies

Operating Lease Commitments

At January 2, 2016, CRA had the following minimum rental commitments for office space and equipment leases, all of which are under non-cancelable operating leases (in thousands):

Fiscal Year	Rental Commitments
2016	$	8,906
2017		8,621
2018		7,648
2019		6,815
2020		6,530
Thereafter		35,956

	$	74,476

Certain office leases contain renewal options that CRA may exercise at its discretion, which were not included in the amounts above. Rent expense was approximately $11.6 million, $10.0 million, and $9.6 million in fiscal 2015, fiscal 2014, and fiscal 2013, respectively.

On February 24, 2014, CRA entered into an agreement to lease 57,602 square feet of office space in Boston, Massachusetts. The lease commenced on February 1, 2015 and is set to expire on July 31, 2025. Subject to certain conditions, the lease will be extendible for two five-year periods. The annual base rent under the lease is approximately $2.4 million for the first lease year, and is subject to annual increases of approximately 2% per annum. The performance of CRA's obligations under the lease is secured by a $1.0 million letter of credit. On February 24, 2015, CRA signed a first amendment to lease additional office space of 10,057 square feet for a total of 67,659 square feet. The lease commenced on June 15, 2015 and is set to expire on June 30, 2020. Subject to certain conditions, the lease will be extendible for one three-year period. The annual fixed rent under the lease is approximately $0.5 million. The original lease included a tenant improvement allowance of approximately $4.8 million, as well as a rent abatement of approximately $1.2 million.

On November 29, 1999, CRA entered into an agreement to lease 44,932 square feet of office space in Washington, D.C. The lease commenced on May 1, 2000 and was set to expire on February 28, 2011. The original annual base rent was approximately $1.4 million for the first year, and subject to annual increases of approximately 2% per annum. Subsequent to entering into the lease, the original lease has had five amendments with the last being signed on June 30, 2015. The amended and restated lease consists of 33,458 square feet, is set to expire on December 31, 2027, and has an annual base rent of approximately $1.4 million for the first year, subject to increases of 2.25% per annum. The amended and restated addendum includes a tenant improvement allowance of approximately $2.8 million and a rent abatement of approximately $2.3 million. The performance of CRA's obligations under the lease is secured by a $0.2 million letter of credit.

On July 15, 2015, CRA entered into an agreement to lease 25,261 square feet of office space in New York, New York. The lease commenced on August 1, 2015 with a rent commencement date of June 1, 2016. The lease will expire on May 31, 2026, and subject to certain conditions, will be extendible for one five-year period. The annual base rent under the lease is approximately $1.8 million per annum for the first five years of the lease's base term, and is subject to increase to $2.0 million per annum during the remainder of the lease's base term. The lease includes a ten month base rent abatement period from lease commencement to rent commencement date for a total abatement of approximately $1.5 million. In addition, the lease includes a tenant improvement allowance of approximately $2.1 million. The performance of CRA's obligations under the lease is secured by a $0.9 million letter of credit.

On February 14, 2008, CRA entered into an agreement to lease 36,570 square feet of office space in Chicago, Illinois. The lease commenced on April 1, 2008 with a rent commencement date of August 1, 2008. The lease will expire on July 31, 2018. The annual base rent under the lease was approximately $1.0 million in fiscal year 2015 and is subject to 2.5% increases per annum during the remainder of the lease's term. The lease included an eight month rent abatement period from rent commencement date to March 31, 2009 for a total abatement of approximately $0.6 million. In addition, the lease included a tenant improvement allowance of approximately $2.4 million.

On October 26, 2006, CRA entered into an agreement to lease 32,168 square feet of office space in London, UK for the 24th, 25, and 26th floors. The leases commenced on March 1, 2007 for the 25th and 26th floors and November 1, 2007 for the 24th floor. The 24th floor lease terminated on June 30, 2012. The 25th and 26th floor leases are set to expire on October 2, 2016. The initial base rent for the three floors was approximately 1.8 million GBP per year and in 2015, the base rent was approximately 1.2 million GBP. At the end of the lease, CRA will be responsible to return the vacated floors to original condition at CRA's expense.

Other

CRA is party to standby letters of credit with its bank in support of the minimum future lease payments under leases for permanent office space and bonds required per the terms of certain project proposals and contracts amounting to $2.5 million as of January 2, 2016.

Outstanding debt related to NeuCo amounted to $75,000 at January 2, 2016 and was reported as current portion of note payable on the consolidated balance sheet. This debt was repaid on February 16, 2016. See note 17, "Subsequent Events," regarding this NeuCo debt.

Contingencies

CRA's contingent consideration obligation relating to a previous acquisition amounted to $773 thousand and $316 thousand at January 2, 2016 and January 3, 2015, respectively. The amount of this obligation is computed based on the likelihood of achieving certain forecasted revenues over the contractual measurement period. The liability is re-measured on a quarterly basis.

CRA is subject to legal actions arising in the ordinary course of business. In management's opinion, CRA believes it has adequate legal defenses and/or insurance coverage with respect to the eventuality of such actions. CRA does not believe any settlement or judgment relating to any pending legal action would materially affect its financial position or results of operations.

Quarterly Financial Data (Unaudited)

12 Months Ended

Jan. 02, 2016

Quarterly Financial Data (Unaudited)

Quarterly Financial Data (Unaudited)

16. Quarterly Financial Data (Unaudited)

	Quarter Ended
	April 4, 2015			July 4, 2015		October 3, 2015		January 2, 2016
	(In thousands, except per share data)
Revenues	$	78,039		$	76,535	$	76,525	$	72,460
Gross profit		24,220			25,860		24,496		21,333
Income (loss) from operations		4,476			5,648		4,581		(2,310	)
Income (loss) before provision (benefit) for income taxes		4,631			5,391		4,346		(2,553	)
Net income (loss)		2,899			3,202		2,813		(2,589	)
Net (income) loss attributable to noncontrolling interest, net of tax		(120	)		123		47		1,282
Net income (loss) attributable to CRA International, Inc.	$	2,779		$	3,325	$	2,860	$	(1,307	)
Basic net income (loss) per share	$	0.30		$	0.37	$	0.32	$	(0.15	)
Diluted net income (loss) per share	$	0.30		$	0.36	$	0.31	$	(0.15	)
Weighted average number of shares outstanding:
Basic		9,190			9,034		8,940		8,876
Diluted		9,403			9,253		9,025		8,876

	Quarter Ended
	March 29, 2014		June 28, 2014		September 27, 2014		January 3, 2015
	(In thousands, except per share data)
Revenues	$	76,245	$	78,184	$	73,483	$	78,459
Gross profit		24,379		25,515		24,066		25,598
Income from operations		5,629		6,493		5,795		6,124
Income before provision for income taxes		5,384		6,334		5,575		6,022
Net income		3,308		3,167		3,189		3,743
Net loss attributable to noncontrolling interest, net of tax		102		21		35		73
Net income attributable to CRA International, Inc.	$	3,410	$	3,188	$	3,224	$	3,816
Basic net income per share	$	0.34	$	0.32	$	0.33	$	0.41
Diluted net income per share	$	0.34	$	0.32	$	0.33	$	0.40
Weighted average number of shares outstanding:
Basic		10,029		9,919		9,729		9,344
Diluted		10,108		10,026		9,919		9,560

Total net (loss) income per share was computed using the two-class method earnings allocation formula when there were earnings to distribute to participating securities in a given quarter. In those quarters above that include a net loss for the quarter, the two-class method would not apply. As such, the aggregate net (loss) income per share for fiscal 2015 as a whole would not agree in the aggregate with the quarterly information presented above.

During the fourth quarter of fiscal 2015, NeuCo incurred an impairment loss of $4.5 million. After considering taxes and allocation of net losses to noncontrolling interest, the net charge amounted to $1.6 million.

During the fourth quarter of fiscal 2015, CRA identified a prior period error, relating to client reimbursable revenue and expenses, and recorded an adjustment of $0.7 million to revenue and $0.3 million to pre-tax income to correct this error. CRA concluded that this error was not material to its prior reporting periods.

During the second quarter of fiscal 2014, CRA identified a prior period error relating to the valuation of deferred tax assets in CRA's previously issued consolidated financial statements, and recorded a non-cash tax expense of approximately $0.8 million to correct this error. CRA concluded that this error was not material to its prior reporting periods.

Subsequent Events	12 Months Ended
Subsequent Events	Jan. 02, 2016
Subsequent Events
Subsequent Events	17. Subsequent Events On February 16, 2016, NeuCo made its final debt payment of $75,000. As of January 2, 2016, $75,000 was reported as current portion of note payable on the consolidated balance sheet. On February 22, 2016, CRA announced the commencement of a modified "Dutch auction" self-tender offer to purchase for cash up to $30 million in value of shares of its common stock at a price within (and including) the range of $18.00 to $19.75 per share. The tender offer will expire on Monday, March 21, 2016, unless extended by CRA. CRA intends to finance the tender offer with cash on hand and by borrowing under CRA's existing revolving credit facility. On February 22, 2016, CRA announced that Thomas A. Avery was appointed to CRA's Board of Directors effective February 22, 2016.

Summary of Significant Accounting Policies (Policies)

12 Months Ended

Jan. 02, 2016

Summary of Significant Accounting Policies

Fiscal Year

Principles of Consolidation

Reclassifications

	Year Ended		Year Ended		Year Ended
	January 2, 2016 (52 weeks)		January 3, 2015 (53 weeks)		December 28, 2013 (52 weeks)
Reimbursable expenses	$	33,548	$	36,676	$	37,320

Unbilled services represent revenue recognized by CRA for services performed but not yet billed to the client. Deferred revenue represents amounts billed or collected in advance of services rendered.

CRA collects goods and services and value added taxes from customers and records these amounts on a net basis, which is within the scope of ASC Topic 605-45, Principal Agent Considerations.

Cash and Cash Equivalents

Fair Value of Financial Instruments

	January 2, 2016
	Quoted Prices in Active Markets for Identical Assets or Liabilities		Significant Other Observable Inputs		Unobservable Inputs
	Level 1		Level 2		Level 3
Assets:
Money market funds	$	6,015	$	—	$	—

Total Assets	$	6,015	$	—	$	—


Liabilities:
Contingent acquisition liability	$	—	$	—	$	773

Total Liabilities	$	—	$	—	$	773

	January 3, 2015
	Quoted Prices in Active Markets for Identical Assets or Liabilities		Significant Other Observable Inputs		Unobservable Inputs
	Level 1		Level 2		Level 3
Assets:
Money market funds	$	20,042	$	—	$	—

Total Assets	$	20,042	$	—	$	—


Liabilities:
Contingent acquisition liability	$	—	$	—	$	316

Total Liabilities	$	—	$	—	$	316

The fair values of CRA's money market funds are based on quotes received from third-party banks.

Goodwill

Intangible Assets

Property and Equipment

Leases and Deferred Rent

Impairment of Long-Lived Assets


	•	a significant underperformance relative to expected historical or projected future operating results;
	•	a significant change in the manner of CRA's use of the acquired asset or the strategy for CRA's overall business; and
	•	a significant negative industry or economic trend.

Concentration of Credit Risk

A rollforward of the accounts receivable allowances is as follows (in thousands):

	Fiscal Year			Fiscal Year			Fiscal Year
	2015			2014			2013
Balance at beginning of period	$	4,177		$	7,210		$	9,459
Change related to NeuCo		—			(18	)		(2	)
Increases to reserve		2,361			948			5,619
Amounts written off		(2,881	)		(3,993	)		(7,891	)
Effects of foreign currency translation		(9	)		30			25

Balance at end of period	$	3,648		$	4,177		$	7,210

A rollforward of the unbilled receivables allowances is as follows (in thousands):

	Fiscal Year			Fiscal Year			Fiscal Year
	2015			2014			2013
Balance at beginning of period	$	2,233		$	1,827		$	2,921
Increases to reserves		2,832			5,242			443
Amounts written off		(2,711	)		(4,836	)		(1,538	)
Effects of foreign currency translation		—			—			1

Balance at end of period	$	2,354		$	2,233		$	1,827

Amounts deemed uncollectible are recorded as a reduction to revenues.

Net Income (Loss) Per Share

Share-Based Compensation

Income Taxes

Foreign Currency Translation

Recent Accounting Standards

Leases (Topic 842)

Income Taxes (Topic 740): Balance Sheet Classification of Deferred Taxes

	January 3, 2015
	As Filed			Reclass			As Adjusted
	(in thousands)
Current deferred income tax assets	$	20,638		$	(20,638	)	$	—
Long-term deferred income tax assets		174			19,098			19,272
Current deferred income tax liabilities		(121	)		121			—
Long-term deferred income tax liabilities		(3,027	)		1,419			(1,608	)

Net deferred tax assets	$	17,664		$	—		$	17,664


Total current assets		165,167			(20,638	)		144,529


Total assets		315,012			(1,540	)		313,472


Total current liabilities		88,394			(121	)		88,273


Total shareholder's equity		214,704			—			214,704

Business Combinations (Topic 805): Simplifying the Accounting for Measurement-Period Adjustments

Revenue from Contracts with Customers

Simplifying the Presentation of Debt Issuance Costs

Reporting of Going-Concern Uncertainties

Accounting for Share-Based Payments

Summary of Significant Accounting Policies (Tables)

12 Months Ended

Jan. 02, 2016

Summary of Significant Accounting Policies

Schedule of reimbursable expenses included in revenues

Reimbursable expenses are as follows (in thousands):

	Year Ended		Year Ended		Year Ended
	January 2, 2016 (52 weeks)		January 3, 2015 (53 weeks)		December 28, 2013 (52 weeks)
Reimbursable expenses	$	33,548	$	36,676	$	37,320

Fair value of Financial Instruments

	January 2, 2016
	Quoted Prices in Active Markets for Identical Assets or Liabilities		Significant Other Observable Inputs		Unobservable Inputs
	Level 1		Level 2		Level 3
Assets:
Money market funds	$	6,015	$	—	$	—

Total Assets	$	6,015	$	—	$	—


Liabilities:
Contingent acquisition liability	$	—	$	—	$	773

Total Liabilities	$	—	$	—	$	773

	January 3, 2015
	Quoted Prices in Active Markets for Identical Assets or Liabilities		Significant Other Observable Inputs		Unobservable Inputs
	Level 1		Level 2		Level 3
Assets:
Money market funds	$	20,042	$	—	$	—

Total Assets	$	20,042	$	—	$	—


Liabilities:
Contingent acquisition liability	$	—	$	—	$	316

Total Liabilities	$	—	$	—	$	316

Schedule of rollforward of the accounts receivable allowances

A rollforward of the accounts receivable allowances is as follows (in thousands):

	Fiscal Year			Fiscal Year			Fiscal Year
	2015			2014			2013
Balance at beginning of period	$	4,177		$	7,210		$	9,459
Change related to NeuCo		—			(18	)		(2	)
Increases to reserve		2,361			948			5,619
Amounts written off		(2,881	)		(3,993	)		(7,891	)
Effects of foreign currency translation		(9	)		30			25

Balance at end of period	$	3,648		$	4,177		$	7,210

Schedule of rollforward of unbilled accounts receivable allowances

A rollforward of the unbilled receivables allowances is as follows (in thousands):

	Fiscal Year			Fiscal Year			Fiscal Year
	2015			2014			2013
Balance at beginning of period	$	2,233		$	1,827		$	2,921
Increases to reserves		2,832			5,242			443
Amounts written off		(2,711	)		(4,836	)		(1,538	)
Effects of foreign currency translation		—			—			1

Balance at end of period	$	2,354		$	2,233		$	1,827

Schedule of changes in Financial position due to early adoption of ASU 2015-17

	January 3, 2015
	As Filed			Reclass			As Adjusted
	(in thousands)
Current deferred income tax assets	$	20,638		$	(20,638	)	$	—
Long-term deferred income tax assets		174			19,098			19,272
Current deferred income tax liabilities		(121	)		121			—
Long-term deferred income tax liabilities		(3,027	)		1,419			(1,608	)

Net deferred tax assets	$	17,664		$	—		$	17,664


Total current assets		165,167			(20,638	)		144,529


Total assets		315,012			(1,540	)		313,472


Total current liabilities		88,394			(121	)		88,273


Total shareholder's equity		214,704			—			214,704

Forgivable Loans (Tables)

12 Months Ended

Jan. 02, 2016

Forgivable Loans.

Schedule of Forgivable loans activity

Forgivable loan activity for fiscal years 2015 and 2014 is as follows (in thousands):

	January 2, 2016			January 3, 2015
Beginning balance	$	45,356		$	54,759
Advances		14,531			5,964
Terminations		—			(2,158	)
Amortization		(15,202	)		(13,209	)

Ending balance	$	44,685		$	45,356


Current portion of forgivable loans	$	4,402		$	2,449


Non-current portion of forgivable loans	$	40,283		$	42,907

Goodwill (Tables)

12 Months Ended

Jan. 02, 2016

Goodwill and Intangible Assets

Schedule of changes in the carrying amount of goodwill

The changes in the carrying amount of goodwill for fiscal 2015 and fiscal 2014 are as follows (in thousands):

	Goodwill, gross			Accumulated impairment losses			Goodwill, net
Balance at January 3, 2015	$	154,196		$	(71,893	)	$	82,303
Goodwill impairment related to NeuCo		—			(4,524	)		(4,524	)
Effect of foreign currency translation		(809	)		—			(809	)

Balance at January 2, 2016	$	153,387		$	(76,417	)	$	76,970

	Goodwill, gross			Accumulated impairment losses			Goodwill, net
Balance at December 28, 2013	$	153,466		$	(71,893	)	$	81,573
Goodwill adjustments related to acquisitions		1,797			—			1,797
Effect of foreign currency translation		(1,067	)		—			(1,067	)

Balance at January 3, 2015	$	154,196		$	(71,893	)	$	82,303

Schedule of components of acquired identifiable intangible assets

The components of acquired identifiable intangible assets are as follows (in thousands):

	January 2, 2016		January 3, 2015
Non-competition agreements, net of accumulated amortization of $4,064 and $4,046, respectively	$	129	$	236
Customer relationships, net of accumulated amortization of $4,598 and $3,746, respectively		3,462		4,521
Other intangible assets, net of accumulated amortization of $1,792 and $1,792, respectively		—		—

	$	3,591	$	4,757

Schedule of expected amortization of intangible assets

Amortization of intangible assets held at January 2, 2016 for the next five fiscal years is expected to be as follows (in thousands):

Fiscal Year	Amortization Expense
2016	$	870
2017		827
2018		802
2019		547
2020		545

	$	3,591

Property and Equipment (Tables)

12 Months Ended

Jan. 02, 2016

Property and Equipment

Schedule of property and equipment

Property and equipment consist of the following (in thousands):

	January 2, 2016			January 3, 2015
Computer, office equipment and software	$	21,920		$	24,197
Leasehold improvements		29,361			21,613
Furniture		6,930			7,730

Total cost		58,211			53,540
Accumulated depreciation and amortization		(26,873	)		(38,844	)

	$	31,338		$	14,696

Accrued Expenses (Tables)

12 Months Ended

Jan. 02, 2016

Accrued Expenses.

Schedule of accrued expenses

Accrued expenses consist of the following (in thousands):

	January 2, 2016		January 3, 2015
Compensation and related expenses	$	57,963	$	61,527
Income taxes payable		323		490
Other		6,832		4,531

	$	65,118	$	66,548

Net Income Per Share (Tables)

12 Months Ended

Jan. 02, 2016

Net Income (Loss) Per Share

Schedule of reconciliation from net income to net income available to common shareholders

The following table presents a reconciliation from net income to the net income available to common shareholders (in thousands):

	Fiscal Year 2015		Fiscal Year 2014		Fiscal Year 2013
Net income, as reported	$	7,657	$	13,638	$	11,370
Less: net income attributable to participating shares		59		20		27

Net income available to common shareholders	$	7,598	$	13,618	$	11,343

Schedule of reconciliation of basic to diluted weighted average shares of common stock outstanding

For fiscal 2015, fiscal 2014 and fiscal 2013, the following is a reconciliation of basic to diluted weighted average shares of common stock outstanding (in thousands):

	Fiscal Year 2015		Fiscal Year 2014		Fiscal Year 2013
Basic weighted average shares outstanding		9,010		9,747		10,084
Common stock equivalents:
Stock options and restricted stock		185		150		89

Diluted weighted average shares outstanding		9,195		9,897		10,173

Share-Based Compensation (Tables)

12 Months Ended

Jan. 02, 2016

Share-Based Compensation

Summary of option activity

	Options			Weighted Average Exercise Price		Weighted Average Remaining Contractual Term		Aggregate Intrinsic Value
								(in thousands)
Outstanding at January 3, 2015		1,154,945		$	29.93
Fiscal 2015:
Granted		250,835			21.74
Exercised		(29,288	)		20.57			$	103
Expired		(138,695	)		46.22
Forfeited		(31,019	)		38.66

Outstanding at January 2, 2016		1,206,778			26.36		3.98		42


Options exercisable at January 2, 2016		701,514			28.53		2.45		21


Vested or expected to vest at January 2, 2016		1,190,974		$	26.40		3.96	$	41

Schedule of weighted average assumptions used to estimate the fair market value of the stock options at the date of grant

	2015			2014			2013
Risk-free interest rate		1.4	%		1.6	%		1.4	%
Expected volatility		39	%		43	%		47	%
Forfeiture rate		1.1	%		4.0	%		4.5	%
Weighted average expected life (in years)		4.50			5.00			5.00
Expected dividends		—			—			—

Summary of options outstanding and options exercisable

The following table summarizes stock options outstanding and stock options exercisable as of January 2, 2016:

	Options Outstanding						Options Exercisable
Range of Exercise Prices	Number Outstanding at January 2, 2016		Weighted-Average Remaining Contractual Life (years)		Weighted-Average Exercise Price		Number Exercisable at January 2, 2016		Weighted-Average Exercise Price
$18.48		244,625		4.88	$	18.48		122,296	$	18.48
$18.49 - 22.81		539,238		4.43		21.61		294,029		21.68
$22.82 - 29.07		80,400		1.02		24.23		78,400		24.21
$29.08 - 32.26		180,015		5.90		30.98		44,289		30.97
$32.27 - 48.85		12,500		0.07		48.85		12,500		48.85
$48.86 - 50.00		150,000		0.51		50.00		150,000		50.00
$50.01 - 53.72		—		—		—		—		—

Total		1,206,778		3.98	$	26.36		701,514	$	28.53

Summary of non-vested stock options

The following table summarizes the status of CRA's non-vested stock options since January 3, 2015:

	Non-vested Options
	Number of Shares			Weighted-Average Fair Value
Non-vested at January 3, 2015		417,185		$	9.98
Granted		250,835			7.48
Vested		(156,737	)		9.57
Forfeited		(6,019	)		11.61

Non-vested at January 2, 2016		505,264		$	8.75

Summary of non-vested restricted stock and time-vesting restricted stock unit awards

The following table summarizes the status of CRA's non-vested restricted stock and time-vesting restricted stock unit awards since January 3, 2015:

	Non-vested Restricted Stock and Stock Units
	Number of Shares			Weighted-Average Fair Value
Non-vested at January 3, 2015		286,142		$	23.72
Granted		144,784		$	22.01
Vested		(106,504	)	$	22.72
Forfeited		(3,009	)	$	28.26

Non-vested at January 2, 2016		321,413		$	23.17

Business Segment and Geographic Information (Tables)

12 Months Ended

Jan. 02, 2016

Business Segment and Geographic Information

Schedule of revenue and long-lived assets by country, based on the physical location of the operation to which the revenues or the assets relate

Revenue and long-lived assets by country, based on the physical location of the operation to which the revenues or the assets relate, are as follows (in thousands):

	Fiscal Year		Fiscal Year		Fiscal Year
	2015 (52 weeks)		2014 (53 weeks)		2013 (52 weeks)
Revenue:
United States	$	243,261	$	238,466	$	216,815
United Kingdom		44,248		49,127		46,987
Other		16,050		18,778		14,630

Total foreign		60,298		67,905		61,617

	$	303,559	$	306,371	$	278,432

	January 2, 2016		January 3, 2015
Long-lived assets (property and equipment, net):
United States	$	29,877	$	12,753
United Kingdom		1,075		1,595
Other		386		348

Total foreign		1,461		1,943

	$	31,338	$	14,696

Income Taxes (Tables)

12 Months Ended

Jan. 02, 2016

Income Taxes

Schedule of components of income (loss) before (provision) benefit for income taxes

The components of income (loss) before (provision) benefit for income taxes are as follows (in thousands):

	Fiscal Year		Fiscal Year		Fiscal Year
	2015 (52 weeks)		2014 (53 weeks)		2013 (52 weeks)
Income before (provision) benefit for income taxes:
U.S.	$	10,565	$	20,899	$	13,659
Foreign		1,250		2,416		4,259

Total	$	11,815	$	23,315	$	17,918

Schedule of components of provision (benefit) for income taxes

The provision (benefit) for income taxes consists of the following (in thousands):

	Fiscal Year			Fiscal Year			Fiscal Year
	2015 (52 weeks)			2014 (53 weeks)			2013 (52 weeks)
Currently payable:
Federal	$	5,104		$	8,585		$	1,241
Foreign		546			876			1,264
State		1,550			1,878			254

		7,200			11,339			2,759
Deferred:
Federal		(799	)		(1,068	)		3,592
Foreign		(307	)		(505	)		(238	)
State		(604	)		142			570

	$	(1,710	)	$	(1,431	)	$	3,924

	$	5,490		$	9,908		$	6,683

Schedule of reconciliation of tax rates with the federal statutory rate

	Fiscal Year			Fiscal Year			Fiscal Year
	2015			2014			2013
Federal statutory rate		35.0	%		35.0	%		35.0	%
State income taxes, net of federal income tax benefit		9.2			3.6			4.4
State law changes		(3.8	)		—			—
Foreign losses benefited		(9.2	)		(1.8	)		(2.8	)
Losses not benefited		5.0			0.6			0.3
Foreign rate differential		(2.7	)		0.6			(0.4	)
Foreign tax credit		—			—			(0.1	)
Uncertain tax positions		8.7			0.7			(2.1	)
NeuCo goodwill impairment		13.4			—			—
NeuCo tax provision (benefit)		(13.6	)		0.9			1.5
Permanently disallowed expenses		6.8			2.1			1.6
Prior period adjustments		(0.6	)		3.0			—
Release of valuation allowance		(1.7	)		(2.2	)		—
Other		—			—			(0.1	)

		46.5	%		42.5	%		37.3	%

Schedule of components of deferred tax assets (liabilities)

The components of CRA's deferred tax assets (liabilities) are as follows (in thousands):

	January 2, 2016			January 3, 2015
Deferred tax assets:
Accrued compensation and related expense	$	25,148		$	23,876
Allowance for doubtful accounts		2,159			2,065
Net operating loss carryforwards		4,097			5,201
Accrued expenses and other		2,462			967

Total gross deferred tax assets		33,866			32,109
Less: valuation allowance		(4,003	)		(4,912	)

Total deferred tax assets net of valuation allowance		29,863			27,197
Deferred tax liabilities:
Goodwill and other intangible asset amortization		4,715			5,191
Property and equipment		3,723			498
Tax basis in excess of financial basis of debentures		2,569			3,844

Total deferred tax liabilities		11,007			9,533

Net deferred tax assets	$	18,856		$	17,664

Schedule of aggregate changes in the balances of gross unrecognized tax benefits

The aggregate changes in the balances of gross unrecognized tax benefits were as follows (in thousands):

	January 2, 2016			January 3, 2015
Balance at beginning of period	$	535		$	372
Additions for tax positions taken during prior years		—			127
Additions for tax positions taken during the current year		892			45
Settlements with tax authorities		(162	)		(9	)

Balance at end of the period	$	1,265		$	535

Commitments and Contingencies (Tables)

12 Months Ended

Jan. 02, 2016

Commitments and Contingencies.

Schedule of minimum rental commitments for office space and equipment leases

At January 2, 2016, CRA had the following minimum rental commitments for office space and equipment leases, all of which are under non-cancelable operating leases (in thousands):

Fiscal Year	Rental Commitments
2016	$	8,906
2017		8,621
2018		7,648
2019		6,815
2020		6,530
Thereafter		35,956

	$	74,476

Quarterly Financial Data (Unaudited) (Tables)

12 Months Ended

Jan. 02, 2016

Quarterly Financial Data (Unaudited)

Schedule of quarterly financial data (unaudited)

	Quarter Ended
	April 4, 2015			July 4, 2015		October 3, 2015		January 2, 2016
	(In thousands, except per share data)
Revenues	$	78,039		$	76,535	$	76,525	$	72,460
Gross profit		24,220			25,860		24,496		21,333
Income (loss) from operations		4,476			5,648		4,581		(2,310	)
Income (loss) before provision (benefit) for income taxes		4,631			5,391		4,346		(2,553	)
Net income (loss)		2,899			3,202		2,813		(2,589	)
Net (income) loss attributable to noncontrolling interest, net of tax		(120	)		123		47		1,282
Net income (loss) attributable to CRA International, Inc.	$	2,779		$	3,325	$	2,860	$	(1,307	)
Basic net income (loss) per share	$	0.30		$	0.37	$	0.32	$	(0.15	)
Diluted net income (loss) per share	$	0.30		$	0.36	$	0.31	$	(0.15	)
Weighted average number of shares outstanding:
Basic		9,190			9,034		8,940		8,876
Diluted		9,403			9,253		9,025		8,876

	Quarter Ended
	March 29, 2014		June 28, 2014		September 27, 2014		January 3, 2015
	(In thousands, except per share data)
Revenues	$	76,245	$	78,184	$	73,483	$	78,459
Gross profit		24,379		25,515		24,066		25,598
Income from operations		5,629		6,493		5,795		6,124
Income before provision for income taxes		5,384		6,334		5,575		6,022
Net income		3,308		3,167		3,189		3,743
Net loss attributable to noncontrolling interest, net of tax		102		21		35		73
Net income attributable to CRA International, Inc.	$	3,410	$	3,188	$	3,224	$	3,816
Basic net income per share	$	0.34	$	0.32	$	0.33	$	0.41
Diluted net income per share	$	0.34	$	0.32	$	0.33	$	0.40
Weighted average number of shares outstanding:
Basic		10,029		9,919		9,729		9,344
Diluted		10,108		10,026		9,919		9,560

Summary of Significant Accounting Policies - Consolidation and Fiscal Year (Details)			3 Months Ended								12 Months Ended
	Feb. 16, 2016 USD ($)	Jan. 08, 2015 USD ($)	Jan. 02, 2016 USD ($)	Oct. 03, 2015 USD ($)	Jul. 04, 2015 USD ($)	Apr. 04, 2015 USD ($)	Jan. 03, 2015 USD ($)	Sep. 27, 2014 USD ($)	Jun. 28, 2014 USD ($)	Mar. 29, 2014 USD ($)	Jan. 02, 2016 USD ($) segment item	Jan. 03, 2015 USD ($) item	Dec. 28, 2013 USD ($) item
Description of Business
Number of broad areas of services \| item											2
Number of business segments \| segment											2
Fiscal Year Change
Number of weeks periodically contained in a fiscal year \| item											53
Number of weeks in a fiscal year \| item											52	53	52
NeuCo Interest
Net revenue			$ 72,460,000	$ 76,525,000	$ 76,535,000	$ 78,039,000	$ 78,459,000	$ 73,483,000	$ 78,184,000	$ 76,245,000	$ 303,559,000	$ 306,371,000	$ 278,432,000
Net income			(2,589,000)	2,813,000	3,202,000	2,899,000	3,743,000	3,189,000	3,167,000	3,308,000	6,325,000	13,407,000	11,235,000
Net income attributable to CRA International, Inc. allocated to common shares			(1,307,000)	$ 2,860,000	$ 3,325,000	2,779,000	$ 3,816,000	$ 3,224,000	$ 3,188,000	$ 3,410,000	7,657,000	13,638,000	11,370,000
Repayments of Notes Payable											300,000	26,000	700,000
Gain on extinguishment of debt											$ 606,000
Goodwill and Intangible Asset Impairment charges			$ 4,500,000
NeuCo, Inc.
NeuCo Interest
Percentage of ownership interest held by the entity											55.89%
Net revenue											$ 3,800,000	4,800,000	5,100,000
Net income											(3,000,000)	(500,000)	(300,000)
Net income attributable to CRA International, Inc. allocated to common shares											(1,300,000)	$ (200,000)	$ (200,000)
Notes Payable		$ 981,000
Repayments of Notes Payable		$ 375,000
Gain on extinguishment of debt						$ 606,000
NeuCo, Inc. \| Subsequent events
NeuCo Interest
Repayments of Notes Payable	$ 75,000
NeuCo, Inc. \| Repayments of Notes payable on January 2015
NeuCo Interest
Repayments of Notes Payable											150,000
NeuCo, Inc. \| Repayments of Notes payable on February 2015
NeuCo Interest
Repayments of Notes Payable											$ 150,000
NeuCo, Inc. \| Repayments of Notes Payable on February 2016
NeuCo Interest
Repayments of Notes Payable	$ 75,000
NeuCo, Inc. \| Board of directors \| Minimum
NeuCo Interest
Percentage of ownership interest held by the entity											5.00%

Summary of Significant Accounting Policies - Revenue Recognition (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Revenue recognition
Reimbursable expenses	$ 33,548	$ 36,676	$ 37,320
Revenues \| Fixed-price engagements
Revenue recognition
Percentage of consolidated revenues	14.00%	15.00%	13.00%
Minimum
Revenue recognition
Period in which engagements are generally completed	3 months
Maximum
Revenue recognition
Period in which engagements are generally completed	6 months

Summary of Significant Accounting Policies - Fair Value (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015
Level 3
Fair Value of Financial Instruments
Contingent acquisition liability	$ 773	$ 316
Recurring \| Level 1
Fair Value of Financial Instruments
Total Assets	6,015	20,042
Recurring \| Level 1 \| Money Market Funds
Fair Value of Financial Instruments
Cash and cash equivalents	6,015	20,042
Recurring \| Level 3
Fair Value of Financial Instruments
Contingent acquisition liability	773	316
Total Liabilities	$ 773	$ 316

Summary of Significant Accounting Policies - Goodwill and Intangible Assets (Details)	12 Months Ended
	Jan. 02, 2016 segment
Goodwill
Number of reporting units	2
Minimum
Intangible assets
Remaining useful lives	4 years
Maximum
Intangible assets
Remaining useful lives	10 years

Summary of Significant Accounting Policies - Property and Equipment (Details)	12 Months Ended
	Jan. 02, 2016
Computer equipment
Property and equipment
Estimated useful lives	3 years
Computer software \| Minimum
Property and equipment
Estimated useful lives	3 years
Computer software \| Maximum
Property and equipment
Estimated useful lives	10 years
Furniture
Property and equipment
Estimated useful lives	10 years

Summary of Significant Accounting Policies - Accounts Receivable (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Roll forward of the accounts receivable allowance
Balance at beginning of period	$ 4,177
Balance at end of period	3,648	$ 4,177
Foreign Currency Translation
Transaction gains and losses recorded in income (loss) before (provision) benefit for income taxes	1,000	300	$ 200
Billed Revenues
Roll forward of the accounts receivable allowance
Balance at beginning of period	4,177	7,210	9,459
Increases to reserve	2,361	948	5,619
Amounts written off	(2,881)	(3,993)	(7,891)
Effects of foreign currency translation	(9)	30	25
Balance at end of period	3,648	4,177	7,210
Unbilled Revenues
Roll forward of the accounts receivable allowance
Balance at beginning of period	2,233	1,827	2,921
Increases to reserve	2,832	5,242	443
Amounts written off	(2,711)	(4,836)	(1,538)
Effects of foreign currency translation			1
Balance at end of period	$ 2,354	2,233	1,827
NeuCo, Inc. \| Billed Revenues
Roll forward of the accounts receivable allowance
Change related to NeuCo		$ (18)	$ (2)

Summary of Significant Accounting Policies - Recent Accounting Standards (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Dec. 29, 2012
Changes in Financial position due to early adoption of ASU 2015-17
Long-term deferred income tax assets		$ 19,272
Long-term deferred income tax liabilities		(1,608)
Net deferred tax assets	$ 18,856	17,664
Total current assets	140,794	144,529
Total assets	313,717	313,472
Total current liabilities	86,458	88,273
Total shareholders' equity	$ 211,068	214,704	$ 224,637	$ 212,234
Adjustments for early adoption of ASU 2015-17 \| As Filed
Changes in Financial position due to early adoption of ASU 2015-17
Current deferred income tax assets		20,638
Long-term deferred income tax assets		174
Current deferred income tax liabilities		(121)
Long-term deferred income tax liabilities		(3,027)
Net deferred tax assets		17,664
Total current assets		165,167
Total assets		315,012
Total current liabilities		88,394
Total shareholders' equity		214,704
Adjustments for early adoption of ASU 2015-17 \| Reclass
Changes in Financial position due to early adoption of ASU 2015-17
Current deferred income tax assets		(20,638)
Long-term deferred income tax assets		19,098
Current deferred income tax liabilities		121
Long-term deferred income tax liabilities		1,419
Total current assets		(20,638)
Total assets		(1,540)
Total current liabilities		$ (121)

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

Forgivable Loans (Details) $ in Thousands	12 Months Ended
Forgivable Loans (Details) $ in Thousands	Jan. 02, 2016 USD ($)	Jan. 03, 2015 USD ($)
Interest rate (as a percent)	0.0325
Forgivable loans activity
Beginning balance	$ 45,356	$ 54,759
Forgivable loans to employees	14,531	5,964
Terminations		(2,158)
Amortization	(15,202)	(13,209)
Ending balance	44,685	45,356
Current portion of forgivable loans	4,402	2,449
Non-current portion of forgivable loans	$ 40,283	$ 42,907
Minimum
Term of forgivable loans or advances	3 years
Maximum
Term of forgivable loans or advances	8 years

Goodwill and Intangible Assets - Goodwill (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Changes in the carrying amount of goodwill
Balance at the beginning of the period, gross	$ 154,196	$ 153,466
Goodwill adjustments related to acquisitions		1,797
Effect of foreign currency translation	(809)	(1,067)
Balance at the end of the period, gross	153,387	154,196	$ 153,466
Balance at the beginning of the period, Accumulated impairment losses	(71,893)	(71,893)
Goodwill impairment related to NeuCo	(4,524)
Balance at the end of the period, Accumulated impairment losses	(76,417)	(71,893)	(71,893)
Balance at the beginning of the period, net	82,303	81,573
Balance at the end of the period, net	76,970	82,303	81,573
Intangible assets impairment losses	$ 0	$ 0	$ 0

Goodwill and Intangible Assets - Acquired and Amortization (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Acquired identifiable intangible assets
Acquired identifiable intangible assets, net of accumulated amortization	$ 3,591	$ 4,757
Accumulated amortization	10,454	9,584
Amortization of intangible assets	1,100	1,400	$ 1,200
Amortization Expense
2016	870
2017	827
2018	802
2019	547
2020	545
Total	3,591
Non-competition agreements
Acquired identifiable intangible assets
Acquired identifiable intangible assets, net of accumulated amortization	129	236
Accumulated amortization	4,064	4,046
Customer relationships
Acquired identifiable intangible assets
Acquired identifiable intangible assets, net of accumulated amortization	3,462	4,521
Accumulated amortization	4,598	3,746
Other intangible assets
Acquired identifiable intangible assets
Accumulated amortization	$ 1,792	$ 1,792

Property and Equipment (Details) - USD ($) $ in Thousands	12 Months Ended
Property and Equipment (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Property and equipment
Property and equipment, gross	$ 58,211	$ 53,540
Accumulated depreciation and amortization	(26,873)	(38,844)
Property and equipment, net	31,338	14,696
Depreciation expense, including amounts recorded in costs of services	5,500	5,000	$ 5,200
Computer, office equipment and software
Property and equipment
Property and equipment, gross	21,920	24,197
Leasehold improvements
Property and equipment
Property and equipment, gross	29,361	21,613
Furniture
Property and equipment
Property and equipment, gross	$ 6,930	$ 7,730

Accrued Expenses (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Jan. 03, 2015
Accrued Expenses.
Compensation and related expenses	$ 57,963	$ 61,527
Income taxes payable	323	490
Other	6,832	4,531
Total	65,118	66,548
Accrued bonuses	$ 44,900	$ 49,200

Credit Agreement (Details) $ in Millions	12 Months Ended
Credit Agreement (Details) $ in Millions	Jan. 02, 2016 USD ($)	Jan. 03, 2015 USD ($)
Revolving credit facility
Senior Loan Agreement
Revolving credit facility, maximum capacity	$ 125.0
Amount of borrowings outstanding under revolving line of credit	0.0	$ 0.0
Amounts outstanding under letters of credit	$ 2.5
Percentage of stock of domestic subsidiaries pledged as collateral for borrowings	100.00%
Percentage of stock of foreign subsidiaries pledged as collateral for borrowings	65.00%
Value of stock in net assets pledged as collateral for borrowings	$ 6.0	$ 6.4
Revolving credit facility \| Minimum
Senior Loan Agreement
Commitment fee payable on the unused portion of the credit facility (as a percent)	0.25%
Ratio of consolidated interest expense to consolidated EBITDA	2.5
Revolving credit facility \| Maximum
Senior Loan Agreement
Commitment fee payable on the unused portion of the credit facility (as a percent)	0.375%
Ratio of consolidated debt to consolidated EBITDA	3.0
Revolving credit facility \| Base rate
Senior Loan Agreement
Variable rate basis	base rate
Revolving credit facility \| Base rate \| Minimum
Senior Loan Agreement
Interest margin (as a percent)	0.50%
Revolving credit facility \| Base rate \| Maximum
Senior Loan Agreement
Interest margin (as a percent)	1.50%
Revolving credit facility \| Eurocurrency rate
Senior Loan Agreement
Variable rate basis	eurocurrency rate
Revolving credit facility \| Eurocurrency rate \| Minimum
Senior Loan Agreement
Interest margin (as a percent)	1.50%
Revolving credit facility \| Eurocurrency rate \| Maximum
Senior Loan Agreement
Interest margin (as a percent)	2.50%
Letters of credit
Senior Loan Agreement
Revolving credit facility, maximum capacity	$ 15.0

Employee Benefit Plans (Details) - USD ($) $ in Millions	12 Months Ended
Employee Benefit Plans (Details) - USD ($) $ in Millions	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Employee Benefit Plans
Employer contributions under 401(k) plans	$ 2.2	$ 1.6	$ 1.7

Net Income per Share (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
Net Income per Share (Details) - USD ($) $ in Thousands	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Net Income (Loss) Available to Common Stockholders, Diluted [Abstract]
Net income (loss) attributable to CRA International, Inc.	$ (1,307)	$ 2,860	$ 3,325	$ 2,779	$ 3,816	$ 3,224	$ 3,188	$ 3,410	$ 7,657	$ 13,638	$ 11,370
Less: net income attributable to participating shares									59	20	27
Net income available to common shareholders									$ 7,598	$ 13,618	$ 11,343
Reconciliation of basic to diluted weighted average shares of common stock outstanding
Basic weighted average shares outstanding	8,876,000	8,940,000	9,034,000	9,190,000	9,344,000	9,729,000	9,919,000	10,029,000	9,010,000	9,747,000	10,084,000
Common stock equivalents:
Stock options and restricted stock (in shares)									185,000	150,000	89,000
Diluted weighted average shares outstanding	8,876,000	9,025,000	9,253,000	9,403,000	9,560,000	9,919,000	10,026,000	10,108,000	9,195,000	9,897,000	10,173,000
Calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding
Anti-dilutive securities excluded from EPS computation (in shares)									522,593	764,748	1,138,411

Common Stock - Share-based Compensation (Details) - USD ($)	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013	Oct. 23, 2014	Feb. 13, 2014	Aug. 10, 2012
Share-Based Compensation
Share-based compensation expense	$ 5,800,000	$ 5,300,000	$ 2,900,000
Non-employee compensation expense	11,000	271,000	147,000
Adjustments Related to Tax Withholding for Share-based Compensation	$ 668,000	$ 1,222,000	$ 730,000
Common Stock Repurchases and Retirements
Share repurchase program, amount authorized to be repurchased				$ 30,000,000	$ 15,000,000	$ 5,000,000
Number of shares repurchased and retired	477,292	971,515	118,968
Aggregate price of shares repurchased and retired	$ 12,806,000	$ 25,492,000	$ 2,190,000
Amount available for future repurchases	$ 8,100,000	$ 20,900,000	$ 23,100,000
Restricted shares
Share-Based Compensation
Vested (in shares)	106,504	149,195	134,384
Redemption of vested restricted shares in order to pay employee tax withholdings (in shares)	28,900	41,470	37,642
Adjustments Related to Tax Withholding for Share-based Compensation	$ 700,000	$ 1,200,000	$ 700,000
Employees and directors
Share-Based Compensation
Share-based compensation expense	$ 5,800,000	$ 5,300,000	$ 2,900,000

Common Stock - Options Exercised (Detail) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Options exercised (in shares)
Exercise of stock options (in shares)	29,288	20,931	13,389
Proceeds from exercise of options	$ 600	$ 500	$ 200
Tax Deficit on Stock Option Exercises and Restricted Share Vesting
Tax deficits on stock options exercises and restricted share vestings	$ 376	$ (128)	$ 254

Share-Based Compensation - Expense (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Share-Based Compensation
Compensation expense	$ 5,800	$ 5,300	$ 2,900
Weighted average fair market value (in dollars per share)	$ 7.48
Options granted (in shares)	250,835
Non Employee Stock Options
Share-Based Compensation
Non-employee compensation expense	$ 11	$ 271	$ 147
Options
Share-Based Compensation
Weighted average fair market value (in dollars per share)		$ 12.24	$ 7.77
Weighted average fair market value (in dollars per share)	$ 7.37
Weighted average assumptions
Risk-free interest rate (as a percent)	1.40%	1.60%	1.40%
Expected volatility (as a percent)	39.00%	43.00%	47.00%
Forfeiture rate	1.10%	4.00%	4.50%
Weighted average expected life (in years)	4 years 6 months	5 years	5 years

Share-Based Compensation - Shares Issuable and Option Activity (Details)	12 Months Ended
	Jan. 02, 2016 shares
2006 Incentive Plan
Shares Using Fungibility Ratio
Maximum shares of common stock issuable	4,874,000
Shares initially reserved for issuance	500,000
2006 Incentive Plan \| On or after April 30, 2010
Share-based compensation
Fungibility ratio (as a percent)	183.00%
2006 Incentive Plan \| Shares approved in 2008
Shares Using Fungibility Ratio
Maximum shares of common stock issuable	210,000
2006 Incentive Plan \| Shares approved in 2010
Shares Using Fungibility Ratio
Maximum shares of common stock issuable	1,464,000
2006 Incentive Plan \| Shares approved in 2012
Shares Using Fungibility Ratio
Maximum shares of common stock issuable	2,500,000
Shares available for grant	1,700,000
1998 Plan
Shares Using Fungibility Ratio
Shares available for grant	1,000,000

Share-Based Compensation - Vesting and Termination (Details)	12 Months Ended
	Jan. 02, 2016 $ / shares shares
Share-based compensation
Exercise price (in dollars per share) \| $ / shares	$ 21.74
1998 Plan
Share-based compensation
Shares available for grant	1,000,000
2009 Nonqualified Inducement Stock Option Plan
Share-based compensation
Shares authorized	250,000
2009 Nonqualified Inducement Stock Option Plan \| Options
Share-based compensation
Aggregate options granted (in shares)	200,000
Vesting period	4 years
Termination period	7 years
Shares available for grant	50,000
Exercise price (in dollars per share) \| $ / shares	$ 50.00

Share-Based Compensation - Option Activity and FMV (Details) - USD ($) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Options
Outstanding at the beginning of the period (in shares)	1,154,945
Granted (in shares)	250,835
Exercised (in shares)	(29,288)	(20,931)	(13,389)
Expired (in shares)	(138,695)
Forfeited (in shares)	(31,019)
Outstanding at the end of the period (in shares)	1,206,778	1,154,945
Options exercisable at the end of the period (in shares)	701,514
Vested or expected to vest at the end of the period (in shares)	1,190,974
Weighted Average Exercise Price
Outstanding at the beginning of the period (in dollars per share)	$ 29.93
Granted (in dollars per share)	21.74
Exercised (in dollars per share)	20.57
Expired (in shares)	46.22
Forfeited (in dollars per share)	38.66
Outstanding at the end of the period (in dollars per share)	26.36	$ 29.93
Options exercisable at the end of the period (in dollars per share)	28.53
Vested or expected to vest at the end of the period (in dollars per share)	$ 26.40
Weighted Average Remaining Contractual Term
Outstanding at the end of the period	3 years 11 months 23 days
Options exercisable at the end of the period	2 years 5 months 12 days
Vested or expected to vest at the end of the period	3 years 11 months 16 days
Aggregate Intrinsic Value
Exercised (in dollars)	$ 103	$ 100	$ 100
Outstanding at the end of the period (in dollars)	42
Options exercisable at the end of the period (in dollars)	21
Vested or expected to vest at the end of the period (in dollars)	$ 41

Share-Based Compensation - Options Outstanding and Exercisable (Details) - USD ($) $ / shares in Units, $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Options Outstanding
Number Outstanding (in shares)	1,206,778
Weighted-Average Remaining Contractual Life	3 years 11 months 23 days
Weighted-Average Exercise Price (in dollars per share)	$ 26.36
Options Exercisable
Number Exercisable (in shares)	701,514
Weighted-Average Exercise Price (in dollars per share)	$ 28.53
Weighted-Average Remaining Contractual Life	2 years 5 months 12 days
Non-vested Options, Number of Shares
Balance at the beginning of the period (in shares)	417,185
Granted (in shares)	250,835
Vested (in shares)	(156,737)
Forfeited (in shares)	(6,019)
Balance at the end of the period (in shares)	505,264	417,185
Non-vested Options, Weighted-Average Fair Value
Balance at the beginning of the period (in dollars per share)	$ 9.98
Granted (in dollars per share)	7.48
Vested (in dollars per share)	9.57
Forfeited (in dollars per share)	11.61
Balance at the end of the period (in dollars per share)	$ 8.75	$ 9.98
Options
Options Exercisable
Share-based Compensation Arrangement by Share-based Payment Award, Options, Vested in Period, Fair Value	$ 1.5	$ 1.4	$ 1.3
Non-vested Options, Weighted-Average Fair Value
Granted (in dollars per share)		$ 12.24	$ 7.77
$18.48
Options Outstanding
Number Outstanding (in shares)	244,625
Weighted-Average Remaining Contractual Life	4 years 10 months 17 days
Weighted-Average Exercise Price (in dollars per share)	$ 18.48	$ 18.48
Options Exercisable
Number Exercisable (in shares)	122,296
Weighted-Average Exercise Price (in dollars per share)	$ 18.48
Weighted-Average Remaining Contractual Life	4 years 10 months 17 days
$18.49 - 22.81
Share-based compensation
Exercise price, low end of range (in dollars per share)	$ 18.49
Exercise price, high end of range (in dollars per share)	$ 22.81
Options Outstanding
Number Outstanding (in shares)	539,238
Weighted-Average Remaining Contractual Life	4 years 5 months 5 days
Weighted-Average Exercise Price (in dollars per share)	$ 21.61
Options Exercisable
Number Exercisable (in shares)	294,029
Weighted-Average Exercise Price (in dollars per share)	$ 21.68
Weighted-Average Remaining Contractual Life	2 years 4 months 28 days
$22.82 - 29.07
Share-based compensation
Exercise price, low end of range (in dollars per share)	$ 22.82
Exercise price, high end of range (in dollars per share)	$ 29.07
Options Outstanding
Number Outstanding (in shares)	80,400
Weighted-Average Remaining Contractual Life	1 year 7 days
Weighted-Average Exercise Price (in dollars per share)	$ 24.23
Options Exercisable
Number Exercisable (in shares)	78,400
Weighted-Average Exercise Price (in dollars per share)	$ 24.21
Weighted-Average Remaining Contractual Life	11 months 12 days
$29.08 - 32.26
Share-based compensation
Exercise price, low end of range (in dollars per share)	$ 29.08
Exercise price, high end of range (in dollars per share)	$ 32.26
Options Outstanding
Number Outstanding (in shares)	180,015
Weighted-Average Remaining Contractual Life	5 years 10 months 24 days
Weighted-Average Exercise Price (in dollars per share)	$ 30.98
Options Exercisable
Number Exercisable (in shares)	44,289
Weighted-Average Exercise Price (in dollars per share)	$ 30.97
Weighted-Average Remaining Contractual Life	5 years 10 months 20 days
$32.27 - 48.85
Share-based compensation
Exercise price, low end of range (in dollars per share)	$ 32.27
Exercise price, high end of range (in dollars per share)	$ 48.85
Options Outstanding
Number Outstanding (in shares)	12,500
Weighted-Average Remaining Contractual Life	26 days
Weighted-Average Exercise Price (in dollars per share)	$ 48.85
Options Exercisable
Number Exercisable (in shares)	12,500
Weighted-Average Exercise Price (in dollars per share)	$ 48.85
Weighted-Average Remaining Contractual Life	25 days
$48.86 - 50.00
Share-based compensation
Exercise price, low end of range (in dollars per share)	$ 48.86
Exercise price, high end of range (in dollars per share)	$ 50.00
Options Outstanding
Number Outstanding (in shares)	150,000
Weighted-Average Remaining Contractual Life	6 months 4 days
Weighted-Average Exercise Price (in dollars per share)	$ 50.00
Options Exercisable
Number Exercisable (in shares)	150,000
Weighted-Average Exercise Price (in dollars per share)	$ 50.00
Weighted-Average Remaining Contractual Life	6 months 4 days
$50.01 - 53.72
Share-based compensation
Exercise price, low end of range (in dollars per share)	$ 50.01
Exercise price, high end of range (in dollars per share)	$ 53.72
$50.01 - 53.72
Options Exercisable
Weighted-Average Remaining Contractual Life	0 days

Share-Based Compensation - Nonvested Restricted Shares and Other (Details) $ / shares in Units, $ in Thousands	12 Months Ended
	Jan. 02, 2016 USD ($) item $ / shares shares	Jan. 03, 2015 USD ($) $ / shares shares	Dec. 28, 2013 USD ($) shares	Dec. 29, 2012 shares
Additional disclosures
Additional compensation cost for modified awards \| $	$ 294
1998 Employee Stock Purchase Plan
Additional disclosures
Number of shares authorized	243,000
Purchase price as a percentage of fair market value	85.00%
Offering period		1 year
Shares issued		0	0	0
Options
Additional disclosures
Fair value of options vested \| $	$ 1,500	$ 1,400	$ 1,300
Unrecognized compensation cost, net of expected forfeitures \| $	$ 4,100
Weighted-average period over which cost is expected to be recognized	3 years 1 month 6 days
Additional disclosures
Fair value of options vested \| $	$ 1,500	1,400	1,300
Restricted shares
Additional disclosures
Fair value of options vested \| $	$ 2,400	$ 3,200	$ 3,100
Number of vesting installments \| item	4
Unrecognized compensation cost, net of expected forfeitures \| $	$ 6,400
Weighted-average period over which cost is expected to be recognized	3 years 1 month 6 days
Non-vested Restricted Stock and Stock Units, Number of Shares
Balance at the beginning of the period (in shares)	286,142
Granted (in shares)	144,784
Vested (in shares)	(106,504)	(149,195)	(134,384)
Forfeited (in shares)	(3,009)
Balance at the end of the period (in shares)	321,413	286,142
Non-vested Restricted Stock and Stock Units, Weighted-Average Fair Value
Balance at the beginning of the period (in dollars per share) \| $ / shares	$ 23.72
Granted (in dollars per share) \| $ / shares	22.01
Vested (in dollars per share) \| $ / shares	22.72
Forfeited (in dollars per share) \| $ / shares	28.26
Balance at the end of the period (in dollars per share) \| $ / shares	$ 23.17	$ 23.72
Additional disclosures
Fair value of options vested \| $	$ 2,400	$ 3,200	$ 3,100
Number of shares issuable upon achievement of certain financial performance goals, specified period one	121,000
Number of shares issuable upon achievement of certain financial performance goals, specified period two	150,000
Number of shares issuable upon achievement of certain financial performance goals, specified period three	204,000

Business Segment and Geographic Information (Details) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2016 USD ($)	Oct. 03, 2015 USD ($)	Jul. 04, 2015 USD ($)	Apr. 04, 2015 USD ($)	Jan. 03, 2015 USD ($)	Sep. 27, 2014 USD ($)	Jun. 28, 2014 USD ($)	Mar. 29, 2014 USD ($)	Jan. 02, 2016 USD ($) segment	Jan. 03, 2015 USD ($)	Dec. 28, 2013 USD ($)
Business segment and geographic information
Number of business segments \| segment									2
Revenues	$ 72,460	$ 76,525	$ 76,535	$ 78,039	$ 78,459	$ 73,483	$ 78,184	$ 76,245	$ 303,559	$ 306,371	$ 278,432
Long-lived assets (property and equipment, net)	31,338				14,696				31,338	14,696
United States
Business segment and geographic information
Revenues									243,261	238,466	216,815
Long-lived assets (property and equipment, net)	29,877				12,753				29,877	12,753
United Kingdom
Business segment and geographic information
Revenues									44,248	49,127	46,987
Long-lived assets (property and equipment, net)	1,075				1,595				1,075	1,595
Other
Business segment and geographic information
Revenues									16,050	18,778	14,630
Long-lived assets (property and equipment, net)	386				348				386	348
Total foreign
Business segment and geographic information
Revenues									60,298	67,905	$ 61,617
Long-lived assets (property and equipment, net)	$ 1,461				$ 1,943				$ 1,461	$ 1,943

Income Taxes - Components of Income, Provision For and Reconciliation of Tax (Details) - USD ($) $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Income before (provision) benefit for income taxes:
U.S.									$ 10,565	$ 20,899	$ 13,659
Foreign									1,250	2,416	4,259
Total	$ (2,553)	$ 4,346	$ 5,391	$ 4,631	$ 6,022	$ 5,575	$ 6,334	$ 5,384	11,815	23,315	17,918
Currently payable:
Federal									5,104	8,585	1,241
Foreign									546	876	1,264
State									1,550	1,878	254
Currently payable									7,200	11,339	2,759
Deferred:
Federal									(799)	(1,068)	3,592
Foreign									(307)	(505)	(238)
State									(604)	142	570
Deferred									$ (1,710)	$ (1,431)	$ 3,924
Reconciliation of tax rates with federal statutory rate
Federal statutory rate (as a percent)									35.00%	35.00%	35.00%
State income taxes, net of federal income tax benefit (as a percent)									9.20%	3.60%	4.40%
State law changes									(3.80%)
Foreign losses benefited (as a percent)									(9.20%)	(1.80%)	(2.80%)
Losses not benefited (as a percent)									5.00%	0.60%	0.30%
Foreign rate differential (as a percent)									(2.70%)	0.60%	(0.40%)
Foreign tax credit (as a percent)											(0.10%)
Uncertain tax positions (as a percent)									8.70%	0.70%	(2.10%)
NeuCo goodwill impairment (as a percent)									13.40%
NeuCo tax provision (benefit) (as a percent)									(13.60%)	0.90%	1.50%
Permanently disallowed expenses (as a percent)									6.80%	2.10%	1.60%
Prior period adjustments (as a percent)									(0.60%)	3.00%
Release of valuation allowance (as a percent)									(1.70%)	(2.20%)
Other (as a percent)											(0.10%)
Effective tax rate (as a percent)									46.50%	42.50%	37.30%

Income Taxes - Deferred Taxes (Details) - USD ($) $ in Thousands	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015
Deferred tax assets:
Accrued compensation and related expense	$ 25,148	$ 23,876
Allowance for doubtful accounts	2,159	2,065
Net operating loss carryforwards	4,097	5,201
Accrued expenses and other	2,462	967
Total gross deferred tax assets	33,866	32,109
Less: valuation allowance	(4,003)	(4,912)
Total deferred tax assets net of valuation allowance	29,863	27,197
Deferred tax liabilities:
Goodwill and other intangible asset amortization	4,715	5,191
Property and equipment	3,723	498
Tax basis in excess of financial basis of debentures	2,569	3,844
Total deferred tax liabilities	11,007	9,533
Net deferred tax assets	18,856	$ 17,664
Net change in valuation allowance	$ (900)

Income Taxes - Operating Loss Carryforwards (Details) $ in Millions	Jan. 02, 2016 USD ($)
Federal \| NeuCo, Inc.
Operating loss carryforwards
Net operating loss carryforwards	$ 8.6
Operating losses available to offset the entity's consolidated taxable income	0.0
U.S. state \| NeuCo, Inc.
Operating loss carryforwards
Net operating loss carryforwards	3.9
Foreign
Operating loss carryforwards
Net operating loss carryforwards	3.9
Operating losses subject to expiration	0.2
Foreign \| NeuCo, Inc.
Operating loss carryforwards
Net operating loss carryforwards	$ 0.1

Income Taxes - Unrecognized Tax Losses (Details) - USD ($)	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015
Changes in the balances of gross unrecognized tax benefits
Balance at beginning of period	$ 535,000	$ 372,000
Additions for tax positions taken during prior years		127,000
Additions for tax positions taken during the current year	892,000	45,000
Settlements with tax authorities	(162,000)	(9,000)
Balance at end of the period	1,265,000	535,000
Interest accrued on unrecognized tax benefits	91,000
Unrecognized tax benefits before adjustments	1,356,000
Unrecognized tax benefits offset by future tax deduction	86,000
Interest and penalties on unrecognized tax benefits	18,000	$ 85,000
Unrecognized tax benefits being recognized as a reduction to the effective income tax rate	855,000
Amount of unrecognized tax benefits that is reasonably possible to be reversed within the next twelve months	195,000
Additional disclosures
Undistributed earnings from foreign subsidiaries	$ 3,400,000

Related-Party Transactions (Details) - USD ($) $ in Millions	12 Months Ended
	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Shareholders
Related-Party Transactions
Payments for consulting services	$ 11.6	$ 10.2	$ 6.1

Commitments and Contingencies (Details) $ in Thousands								12 Months Ended
Commitments and Contingencies (Details) $ in Thousands	Jul. 15, 2015 USD ($) ft² item	Jun. 30, 2015 USD ($) ft² item	Feb. 24, 2015 USD ($) ft² item	Feb. 24, 2014 USD ($) ft² item	Feb. 14, 2008 USD ($) ft²	Oct. 26, 2006 USD ($) ft²	Nov. 29, 1999 USD ($) ft²	Jan. 02, 2016 USD ($)	Jan. 03, 2015 USD ($)	Dec. 28, 2013 USD ($)
Minimum Rental Commitments
2016								$ 8,906
2017								8,621
2018								7,648
2019								6,815
2020								6,530
Thereafter								35,956
Rental commitments								74,476
Rent expense								11,600	$ 10,000	$ 9,600
NeoCo outstanding debt								75
Level 3
Minimum Rental Commitments
Contingent acquisition liability								773	$ 316
Standby letters of credit
Minimum Rental Commitments
Amounts outstanding under letters of credit								2,500
Boston, Massachusetts
Minimum Rental Commitments
Lease area \| ft²			67,659	57,602
Number of times, lease can be renewed \| item			1	2
Lease extension term			3 years	5 years
Annual base rent				$ 2,400
Increase in annual base rent (as a percent)				2.00%
Additional lease area \| ft²			10,057
Annual fixed rent			$ 500
Tenant improvement allowance				$ 4,800
Rent abatement				1,200
Boston, Massachusetts \| Letters of credit
Minimum Rental Commitments
Amounts outstanding under letters of credit				$ 1,000
Washington, D.C
Minimum Rental Commitments
Lease area \| ft²		33,258					44,932
Annual base rent		$ 1,400					$ 1,400
Increase in annual base rent (as a percent)		2.25%					2.00%
Number of amendments \| item		5
Tenant improvement allowance		$ 2,800
Rent abatement		2,300
Washington, D.C \| Letters of credit
Minimum Rental Commitments
Amounts outstanding under letters of credit		$ 200
New York, New York
Minimum Rental Commitments
Lease area \| ft²	25,261
Number of times, lease can be renewed \| item	1
Lease extension term	5 years
Annual base rent	$ 1,800
Tenant improvement allowance	2,100
Rent abatement	$ 1,500
Number of years of annual base rent	5 years
Increase in annual base rent	$ 2,000
Rent abatement period	10 months
New York, New York \| Letters of credit
Minimum Rental Commitments
Amounts outstanding under letters of credit	$ 900
Chicago, Illinois
Minimum Rental Commitments
Lease area \| ft²					36,570
Annual base rent					$ 1,000
Increase in annual base rent (as a percent)					2.50%
Tenant improvement allowance					$ 2,400
Rent abatement					$ 600
Rent abatement period					8 months
London, UK
Minimum Rental Commitments
Lease area \| ft²						32,168
Annual base rent						$ 1,800		$ 1,200

Quarterly Financial Data (Unaudited) (Details) - USD ($) $ / shares in Units, shares in Thousands, $ in Thousands	3 Months Ended								12 Months Ended
	Jan. 02, 2016	Oct. 03, 2015	Jul. 04, 2015	Apr. 04, 2015	Jan. 03, 2015	Sep. 27, 2014	Jun. 28, 2014	Mar. 29, 2014	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Quarterly Financial Data (Unaudited)
Revenues	$ 72,460	$ 76,525	$ 76,535	$ 78,039	$ 78,459	$ 73,483	$ 78,184	$ 76,245	$ 303,559	$ 306,371	$ 278,432
Gross profit	21,333	24,496	25,860	24,220	25,598	24,066	25,515	24,379	95,909	99,558	89,170
Income (loss) from operations	(2,310)	4,581	5,648	4,476	6,124	5,795	6,493	5,629	12,394	24,041	18,517
Income (loss) before provision (benefit) for income taxes	(2,553)	4,346	5,391	4,631	6,022	5,575	6,334	5,384	11,815	23,315	17,918
Net income (loss)	(2,589)	2,813	3,202	2,899	3,743	3,189	3,167	3,308	6,325	13,407	11,235
Net loss attributable to noncontrolling interest, net of tax	1,282	47	123	(120)	73	35	21	102	1,332	231	135
Net income (loss) attributable to CRA International, Inc.	$ (1,307)	$ 2,860	$ 3,325	$ 2,779	$ 3,816	$ 3,224	$ 3,188	$ 3,410	$ 7,657	$ 13,638	$ 11,370
Net income (loss) attributable to CRA International, Inc. allocated to common shares; and basic earnings (loss) per common share (in dollars per share)	$ (0.15)	$ 0.32	$ 0.37	$ 0.30	$ 0.41	$ 0.33	$ 0.32	$ 0.34	$ 0.84	$ 1.40	$ 1.13
Net income (loss) attributable to CRA International, Inc. allocated to common shares; and diluted earnings (loss) per common share (in dollars per share)	$ (0.15)	$ 0.31	$ 0.36	$ 0.30	$ 0.40	$ 0.33	$ 0.32	$ 0.34	$ 0.83	$ 1.38	$ 1.12
NeuCo goodwill impairment	$ 4,500								$ 4,524
Net charge after considering taxes and allocation of net loss to noncontrolling interest	1,600
Net adjustments relating to reimbursable revenue and expense error correction	$ 500
Deferred tax assets valuation error correction							$ 800
Weighted average number of shares outstanding:
Basic (in shares)	8,876	8,940	9,034	9,190	9,344	9,729	9,919	10,029	9,010	9,747	10,084
Diluted (in shares)	8,876	9,025	9,253	9,403	9,560	9,919	10,026	10,108	9,195	9,897	10,173

Subsequent Events (Details) - USD ($)				12 Months Ended
Subsequent Events (Details) - USD ($)	Feb. 22, 2016	Feb. 16, 2016	Jan. 08, 2015	Jan. 02, 2016	Jan. 03, 2015	Dec. 28, 2013
Subsequent Event
Repayments of Notes Payable				$ 300,000	$ 26,000	$ 700,000
Current portion of note payable				75,000
Payments for repurchase of common stock				12,806,000	$ 25,492,000	$ 2,190,000
NeuCo, Inc.
Subsequent Event
Repayments of Notes Payable			$ 375,000
Current portion of note payable				$ 75,000
NeuCo, Inc. \| Subsequent events
Subsequent Event
Repayments of Notes Payable		$ 75,000
Minimum \| Subsequent events \| Modified Dutch Auction
Subsequent Event
Share price (in dollars per share)	$ 18.00
Maximum \| Subsequent events \| Modified Dutch Auction
Subsequent Event
Payments for repurchase of common stock	$ 30,000,000
Share price (in dollars per share)	$ 19.75