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Document and Entity Information - shares	6 Months Ended
Document and Entity Information - shares	Jun. 30, 2018	Jul. 27, 2018
Document and Entity Information
Entity Registrant Name	CRA INTERNATIONAL, INC.
Entity Central Index Key	0001053706
Document Type	10-Q
Document Period End Date	Jun. 30, 2018
Amendment Flag	false
Current Fiscal Year End Date	--12-29
Entity Current Reporting Status	Yes
Entity Filer Category	Accelerated Filer
Entity Common Stock, Shares Outstanding		8,079,769
Document Fiscal Year Focus	2018
Document Fiscal Period Focus	Q2

Condensed Consolidated Income Statements (unaudited) - USD ($) shares in Thousands, $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Condensed Consolidated Income Statements (unaudited)
Revenues	$ 105,538	$ 93,563	$ 205,014	$ 181,734
Costs of services (exclusive of depreciation and amortization)	69,705	65,220	139,096	127,801
Selling, general and administrative expenses	23,739	20,259	45,389	38,975
Depreciation and amortization	2,433	2,236	4,664	4,199
Income from operations	9,661	5,848	15,865	10,759
GNU gain on sale of business assets		250		250
Interest expense, net	(301)	(133)	(338)	(245)
Other income (expense), net	377	(46)	136	(237)
Income before provision for income taxes and noncontrolling interest	9,737	5,919	15,663	10,527
Provision for income taxes	2,898	2,012	3,938	3,790
Net income	6,839	3,907	11,725	6,737
Net income attributable to noncontrolling interest, net of tax		(94)		(71)
Net income attributable to CRA International, Inc.	$ 6,839	$ 3,813	$ 11,725	$ 6,666
Net income per share attributable to CRA International, Inc:
Basic (in dollars per share)	$ 0.84	$ 0.45	$ 1.43	$ 0.79
Diluted (in dollars per share)	$ 0.79	$ 0.44	$ 1.35	$ 0.77
Weighted average number of shares outstanding:
Basic (in shares)	8,053	8,428	8,169	8,423
Diluted (in shares)	8,550	8,618	8,649	8,619
Dividends per share	$ 0.17	$ 0.14	$ 0.17	$ 0.14

Condensed Consolidated Statements of Comprehensive Income (unaudited) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Condensed Consolidated Statements of Comprehensive Income (unaudited)
Net income	$ 6,839	$ 3,907	$ 11,725	$ 6,737
Other comprehensive (loss) income:
Foreign currency translation adjustments	(2,603)	1,753	(1,285)	2,337
Comprehensive income	4,236	5,660	10,440	9,074
Less: comprehensive income attributable to noncontrolling interest		(94)		(71)
Comprehensive income attributable to CRA International, Inc.	$ 4,236	$ 5,566	$ 10,440	$ 9,003

Condensed Consolidated Balance Sheets (unaudited) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 30, 2017
Current assets:
Cash and cash equivalents	$ 9,025	$ 54,035
Accounts receivable, net of allowance of $5,399 at June 30, 2018 and $5,252 at December 30, 2017	88,921	79,803
Unbilled services, net of allowance of $1,273 at June 30, 2018 and $865 at December 30, 2017	38,241	33,530
Prepaid expenses and other current assets	11,479	11,373
Forgivable loans	5,876	5,540
Total current assets	153,542	184,281
Property and equipment, net	50,780	44,643
Goodwill	88,656	89,000
Intangible assets, net	8,531	9,208
Deferred income taxes	8,481	8,713
Forgivable loans, net of current portion	34,374	23,088
Other assets	2,105	2,824
Total assets	346,469	361,757
Current liabilities:
Accounts payable	22,141	18,473
Accrued expenses	67,702	94,573
Borrowings on revolving line of credit	20,789
Deferred revenue	3,302	6,896
Current portion of deferred compensation	1,282	908
Current portion of deferred rent	1,764	1,131
Total current liabilities	116,980	121,981
Non-current liabilities:
Deferred compensation and other non-current liabilities	8,771	11,526
Deferred rent and facility-related non-current liabilities	23,785	20,656
Deferred income taxes	375	365
Total non-current liabilities	32,931	32,547
Commitments and contingencies (Note 17)
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; 8,025,726 shares and 8,297,172 shares issued and outstanding at June 30, 2018 and December 30, 2017, respectively	28,864	47,414
Retained earnings	178,554	169,390
Accumulated other comprehensive loss	(11,181)	(9,896)
Total CRA International, Inc. shareholders' equity	196,237	206,908
Noncontrolling interest	321	321
Total shareholders' equity	196,558	207,229
Total liabilities and shareholders' equity	$ 346,469	$ 361,757

Condensed Consolidated Balance Sheets (unaudited) (Parenthetical) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 30, 2017
Condensed Consolidated Balance Sheets (unaudited)
Allowance for accounts receivable (in dollars)	$ 5,399	$ 5,252
Allowance for unbilled services (in dollars)	$ 1,273	$ 865
Preferred stock, par value (in dollars per share)	$ 0	$ 0
Preferred stock, shares authorized	1,000,000	1,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value ( in dollars per share )	$ 0	$ 0
Common stock, shares authorized	25,000,000	25,000,000
Common stock, shares issued	8,025,726	8,297,172
Common stock, shares outstanding	8,025,726	8,297,172

Condensed Consolidated Statements of Cash Flows (unaudited) - USD ($) $ in Thousands	6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017
Operating activities:
Net income	$ 11,725	$ 6,737
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation and amortization	4,667	4,199
Impairment of intangible assets		510
GNU gain on sale of business assets		(250)
Deferred rent	3,695	1,202
Deferred income taxes	102	213
Share-based compensation expenses	2,438	3,052
Accounts receivable allowances	842	1,536
Changes in operating assets and liabilities:
Accounts receivable	(9,868)	(5,260)
Unbilled services	(4,965)	(13,149)
Prepaid expenses and other current assets, and other assets	445	5,380
Forgivable loans	(12,130)	4,612
Incentive cash awards	1,523	609
Accounts payable, accrued expenses, and other liabilities	(31,275)	(17,874)
Net cash used in operating activities	(32,801)	(8,483)
Investing activities:
Cash consideration paid for acquisitions		(16,163)
Purchases of property and equipment	(8,939)	(2,650)
GNU cash proceeds from sale of business assets		250
Net cash used in investing activities	(8,939)	(18,563)
Financing activities:
Issuance of common stock, principally stock option exercises	916	2,699
Borrowings under revolving line of credit	30,161	11,500
Repayments under revolving line of credit	(8,802)	(11,500)
Tax withholding payments reimbursed by restricted shares	(1,783)	(703)
Cash paid on dividend equivalents	(98)	(25)
Cash dividends paid to shareholders	(2,795)	(2,377)
Repurchases of common stock	(20,389)	(12,417)
Net cash used in financing activities	(2,790)	(12,823)
Effect of foreign exchange rates on cash and cash equivalents	(480)	1,007
Net decrease in cash and cash equivalents	(45,010)	(38,862)
Cash and cash equivalents at beginning of period	54,035	53,530
Cash and cash equivalents at end of period	9,025	14,668
Noncash investing and financing activities:
Issuance of common stock for acquired business		3,044
Repurchases of common stock payable		1,046
Purchases of property and equipment not yet paid for	4,704	841
Purchases of property and equipment paid by a third party		450
Asset retirement obligations	220
Supplemental cash flow information:
Cash paid for income taxes	1,158	5,229
Cash paid for interest	$ 273	$ 170

Condensed Consolidated Statement of Shareholders' Equity (unaudited) - 6 months ended Jun. 30, 2018 - USD ($) $ in Thousands	CRA International, Inc. Shareholders' Equity	Common Stock	Retained Earnings	Accumulated Other Comprehensive Loss	Noncontrolling Interest	Total
BALANCE at Dec. 30, 2017	$ 206,908	$ 47,414	$ 169,390	$ (9,896)	$ 321	$ 207,229
BALANCE (in shares) at Dec. 30, 2017		8,297,172				8,297,172
Increase (Decrease) in Shareholders' Equity
Net income	11,725		11,725			$ 11,725
Foreign currency translation adjustment	(1,285)			(1,285)		(1,285)
Cumulative effect of a change in accounting principle related to ASC 606, net of tax	366		366			366
Exercise of stock options	916	$ 916				916
Exercise of stock options (in shares)		44,083
Share-based compensation expense	2,438	$ 2,438				2,438
Restricted share vestings (in shares)		98,235
Redemption of vested employee restricted shares for tax withholding	(1,783)	$ (1,783)				(1,783)
Redemption of vested employee restricted shares for tax withholding (in shares)		(35,287)
Shares repurchased	(20,121)	$ (20,121)				$ (20,121)
Shares repurchased (in shares)		(378,477)				(378,477)
Accrued dividends on unvested shares	(34)		(34)			$ (34)
Cash paid on dividend equivalents	(98)		(98)			(98)
Cash dividends paid to shareholders	(2,795)		(2,795)			(2,795)
BALANCE at Jun. 30, 2018	$ 196,237	$ 28,864	$ 178,554	$ (11,181)	$ 321	$ 196,558
BALANCE (in shares) at Jun. 30, 2018		8,025,726				8,025,726

Description of Business	6 Months Ended
Description of Business	Jun. 30, 2018
Description of Business
Description of Business	1. Description of Business CRA International, Inc. ("CRA") is a worldwide leading consulting services firm that applies advanced analytic techniques and in-depth industry knowledge to complex engagements for a broad range of clients. CRA offers services in two broad areas: litigation, regulatory, and financial consulting and management consulting. CRA operates in one business segment. CRA operates its business under its registered trade name, Charles River Associates.

Basis of Presentation and Estimates	6 Months Ended
Basis of Presentation and Estimates	Jun. 30, 2018
Basis of Presentation and Estimates
Basis of Presentation and Estimates	2. Basis of Presentation and Estimates The accompanying unaudited condensed consolidated financial statements reflect the results of operations, financial position, cash flows, and shareholders' equity as of and for the fiscal quarters and year-to-date periods ended June 30, 2018 and July 1, 2017, respectively. These financial statements have been prepared in accordance with the rules and regulations of the U.S. Securities and Exchange Commission (SEC) for Quarterly Reports on Form 10-Q. Accordingly, these financial statements do not include all the information and note disclosures required by accounting principles generally accepted in the United States of America (GAAP) for annual financial statements. In the opinion of management, these financial statements reflect all adjustments of a normal, recurring nature necessary for the fair statement of CRA's results of operations, financial position, cash flows, and shareholders' equity for the interim periods presented in conformity with GAAP. Results of operations for the interim periods presented herein are not necessarily indicative of results of operations for a full year. These financial statements should be read in conjunction with the consolidated financial statements and notes thereto for the fiscal year ended December 30, 2017 included in CRA's Annual Report on Form 10-K filed with the SEC on March 12, 2018. The preparation of financial statements in conformity with GAAP requires management to make significant estimates and judgments that affect the reported amounts of assets and liabilities, as well as the related disclosure of contingent assets and liabilities, at the date of the financial statements, and the reported amounts of consolidated revenues and expenses during the reporting period. Estimates in these condensed consolidated financial statements include, but are not limited to, allowances for accounts receivable and unbilled services, revenue recognition on fixed price contracts, depreciation of property and equipment, share-based compensation, valuation of acquired intangible assets, impairment of long lived assets, goodwill, accrued and deferred income taxes, valuation allowances on deferred tax assets, valuation of contingent consideration, accrued compensation, 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.

Principles of Consolidation	6 Months Ended
Principles of Consolidation	Jun. 30, 2018
Principles of Consolidation
Principles of Consolidation	3. Principles of Consolidation The condensed consolidated financial statements include the accounts of CRA and its wholly owned subsidiaries. In addition, as more fully explained below, the condensed consolidated financial statements include CRA's interest in GNU123 Liquidating Corporation ("GNU", formerly known as NeuCo, Inc.). All significant intercompany transactions and accounts have been eliminated in consolidation. CRA's ownership interest in GNU was 55.89% for all periods presented. GNU's financial results have been consolidated with CRA, and the portion of GNU's results allocable to its other owners is shown as "noncontrolling interest." On April 13, 2016, a buyer acquired substantially all the business assets and assumed substantially all the liabilities of GNU for a purchase price of $1.35 million. Of this amount, $1.1 million was received at closing, and the remaining $0.25 million was paid in full on May 3, 2017. GNU recognized a gain on sale of its business assets of $0.25 million during the second quarter of fiscal 2017, of which $0.14 million is attributed to CRA. GNU was dissolved on December 15, 2017. In December 2017, CRA received a partial distribution of $0.6 million in accordance with the asset purchase agreement. The final distribution is expected to be received during fiscal 2018, refer to Note 19.

Recent Accounting Standards Adopted	6 Months Ended
Recent Accounting Standards Adopted	Jun. 30, 2018
Recent Accounting Standards Adopted
Recent Accounting Standards Adopted	4. Recent Accounting Standards Adopted Revenue from Contracts with Customers CRA adopted Accounting Standards Update ("ASU") No. 2014-09, Revenue from Contracts with Customers (Topic 606) (ASC 606), which established Accounting Standards Codification ("ASC") Topic 606, on December 31, 2017, using the modified retrospective method for all contracts not completed as of the date of adoption. The reported results for fiscal 2018 reflect the application of ASC 606 guidance while the reported results for fiscal 2017 were prepared under the guidance of ASC 605, Revenue Recognition (ASC 605). The cumulative effect of applying ASC 606 to all contracts with customers that were not completed as of December 30, 2017 amounted to $0.4 million. The cumulative effect adjustment resulted in an increase to CRA's fiscal 2018 opening balance of retained earnings of $0.4 million, net of tax. Prior periods were not retrospectively adjusted. Statement of Cash Flows (Topic 230): Restricted Cash CRA adopted ASU No. 2016-18, Statement of Cash Flows (Topic 230): Restricted Cash ("ASU 2016-18") on January 1, 2018. ASU 2016-18 amends ASC 230 to add or clarify guidance on the classification and presentation of restricted cash in the statement of cash flows. The new standard requires cash and cash equivalents balances on the statement of cash flows to include restricted cash and cash equivalent balances. ASU 2016-18 requires a company to provide appropriate disclosures about its accounting policies pertaining to restricted cash in accordance with GAAP. Additionally, changes in restricted cash and restricted cash equivalents that result from transfers between cash, cash equivalents, and restricted cash and restricted cash equivalents are not to be presented as cash flow activities in the statement of cash flows. The adoption of ASU 2016-18 did not have a material impact on CRA's financial position, results of operations, cash flows, or disclosures. Business Combinations (Topic 805): Clarifying the Definition of a Business CRA adopted ASU No. 2017-01, Business Combinations (Topic 805): Clarifying the Definition of a Business ("ASU 2017-01") on January 1, 2018. ASU 2017-01 clarifies the definition of a business with the objective of adding guidance to assist companies and other reporting organizations with evaluating whether transactions should be accounted for as acquisitions (or disposals) of assets or businesses. Under the amendments, a business is an integrated set of activities and assets that is capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs, or other economic benefits directly to investors or other owners, members, or participants. The adoption of ASU 2017-01 did not have a material impact on CRA's financial position, results of operations, cash flows, or disclosures. Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment CRA adopted ASU No. 2017-04, Intangibles—Goodwill and Other (Topic 350): Simplifying the Test for Goodwill Impairment ("ASU 2017-04") on January 1, 2018. ASU 2017-04 simplifies the subsequent measurement of goodwill and eliminates Step 2 from the goodwill impairment test. Under the amendments, an entity should perform its annual, or interim, goodwill impairment test by comparing the fair value of a reporting unit with its carrying amount. An entity should recognize an impairment charge for the amount by which the carrying amount exceeds the reporting unit's fair value; however, the charge recognized should not exceed the total amount of goodwill allocated to that reporting unit. Additionally, an entity should consider income tax effects from any tax-deductible goodwill on the carrying amount of the reporting unit when measuring the goodwill impairment charge, if applicable. The amendments also eliminated the requirements for any reporting unit with a zero or negative carrying amount to perform a qualitative assessment and, if it fails that qualitative test, to perform Step 2 of the goodwill impairment test. Therefore, the same impairment assessment applies to all reporting units. An entity is required to disclose the amount of goodwill allocated to each reporting unit with a zero or negative carrying amount of net assets. The adoption of ASU 2017-04 did not have a material impact on CRA's financial position, results of operations, cash flows, or disclosures. Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting CRA adopted ASU No. 2017-09, Compensation—Stock Compensation (Topic 718): Scope of Modification Accounting ("ASU 2017-09") on January 1, 2018. ASU 2017-09 updates guidance about which changes to the terms or conditions of a share-based payment award require an entity to apply modification accounting in Topic 718. Under the amendments, an entity should account for the effects of a modification unless all the following conditions are met. First, the fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the modified award is the same as the fair value (or calculated value or intrinsic value, if such an alternative measurement method is used) of the original award immediately before the original award is modified. If the modification does not affect any of the inputs to the valuation technique that the entity uses to value the award, the entity is not required to estimate the value immediately before and after the modification. Second, the vesting conditions of the modified award are the same as the vesting conditions of the original award immediately before the original award is modified. Third, the classification of the modified award as an equity instrument or a liability is the same as the classification of the original award immediately before the original award is modified. The adoption of ASU 2017-09 did not have a material impact on CRA's financial position, results of operations, cash flows, or disclosures. Staff Accounting Bulletin No. 118 (SAB 118) On December 22, 2017, the SEC staff issued Staff Accounting Bulletin No. 118, "Income Tax Accounting Implications of the Tax Cuts and Jobs Act" ("SAB 118"), to address the application of GAAP in situations when a company does not have the necessary information available, prepared, or analyzed (including computations) in reasonable detail to complete the accounting for certain income tax effects of the Tax Cuts and Jobs Act (the "Tax Act"). SAB 118 summarizes a three-step process to be applied at each reporting period to account for and disclose: (1) the effects of the change in tax law for which accounting is complete; (2) provisional amounts (or adjustments to provisional amounts) for the effects of the change in tax law where accounting is not complete, but a reasonable estimate has been determined; and (3) current or deferred tax amounts reflected in accordance with law prior to the enactment of the change in tax law because the accounting of the effects of the change in tax law are not complete and a reasonable estimate has not been determined, together with qualitative disclosure of the effects of the changes in tax law for which the accounting is not compete, the reason why the accounting is not complete, and the additional information that is needed to be obtained, prepared or analyzed in order to complete the accounting. Because the Tax Act was passed late in the fourth quarter of 2017, and ongoing guidance and accounting interpretations are expected over the next 12 months, CRA considers the accounting of deferred tax remeasurements and other items to be incomplete due to the forthcoming guidance and CRA's ongoing analysis of final year-end data and tax positions. Adjustments to these preliminary amounts identified during the measurement period, as defined, will be included as an adjustment to tax expense from continuing operations in the period in which the amounts are determined. CRA believes that it has made a good faith effort to complete the accounting under ASC 740 with respect to the Tax Act. SAB 118 provides that the measurement period is complete when a company's accounting is complete and in no circumstances, should the measurement period extend beyond one year from the enactment date of the applicable change in tax law.

Recent Accounting Standards Not Yet Adopted	6 Months Ended
Recent Accounting Standards Not Yet Adopted	Jun. 30, 2018
Recent Accounting Standards Not Yet Adopted
Recent Accounting Standards Not Yet Adopted	5. Recent Accounting Standards Not Yet Adopted Leases (Topic 842) In February 2016, the Financial Accounting Standards Board ("FASB") issued 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 12 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. While the Company is currently evaluating the impact of adopting ASU 2016-02, based on the lease portfolio as of June 30, 2018, the Company anticipates recording a right of use asset and a lease liability that will materially increase its assets and liabilities on the consolidated balance sheet. The Company continues to evaluate the impact on its consolidated income statement. In July 2018, the FASB issued Accounting Standards Update ("ASU") No. 2018-10, Codification Improvements to Topic 842, Leases ("ASU 2018-10"). ASU 2018-10 clarifies or corrects unintended application of guidance related to ASU 2016-02. The amendment affects narrow aspects of ASU 2016-02 related to (1) residual value guarantees, (2) rate implicit in the lease, (3) lessee reassessment of lease clarification, (4) lessor reassessment of lease term and purchase option, (5) variable lease payments that depend on an index or a rate, (6) investment tax credits, (7) lease term and purchase option, (8) transition guidance for amounts previously recognized in business combinations, (9) certain transition adjustments, (10) transition guidance for leases previously classified as capital leases under Topic 840, (11) transition guidance for modifications to leases previously classified as direct financing or sales-type leases under Topic 840, (12) transition guidance for sale and leaseback transactions, (13) impairment of net investment in the lease, (14) unguaranteed residual assets, (15) effect of initial direct costs on rate implicit in the lease, and (16) failed sale and leaseback transactions. The amendments in this update affect the amendments in ASU 2016-02, which are not yet effective, but for which early adoption upon issuance is permitted. CRA has not yet determined the effects, if any, that the adoption of ASU 2018-10 may have on its financial position, results of operations, cash flows, or disclosures. Compensation—Stock Compensation (Topic 718): Improvements to Nonemployee Share-Based Payment Accounting In June 2018, the FASB issued ASU No. 2018-07, Compensation—Stock Compensation: Improvements to Nonemployee Share-Based Payment Accounting (Topic 718) ("ASU 2018-07"). ASU 2018-07 expands the scope of Topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees. The amendments in this update specify that Topic 718 applies to all share-based payment transactions in which a grantor acquires goods or services to be used or consumed in a grantor's own operations by issuing share-based payment awards. The amendments also clarify that Topic 718 does not apply to share-based payments used effectively to provide financing to the issuer or awards granted in conjunction with selling goods or services to customers as part of a contract accounted for under Topic 606, Revenue from Contracts with Customers. The new guidance is effective for interim and annual periods beginning after December 15, 2018. Early adoption is permitted. The new guidance requires a remeasurement of nonemployee awards at fair value as of the adoption date and disclosure of the nature of and reason for the change in accounting principle and, if applicable, quantitative information about the cumulative effect of the change on retained earnings or other components of shareholders' equity. CRA has not yet determined the effects, if any, that the adoption of ASU 2018-07 may have on its financial position, results of operations, cash flows, or disclosures.

Business Acquisitions	6 Months Ended
Business Acquisitions	Jun. 30, 2018
Business Acquisitions
Business Acquisitions	6. Business Acquisitions On January 31, 2017, CRA acquired C1 Consulting LLC, an independent consulting firm, and its wholly-owned subsidiary C1 Associates (collectively, "C1") for initial consideration comprised of cash and CRA restricted common stock. The asset purchase agreement provided for additional purchase consideration to be paid for up to four years following the transaction in the form of an earnout, if specific performance targets are met. These earnout payments are payable in cash and CRA restricted common stock. The fair value of this obligation was measured as of the acquisition date and accounted for as a component of the purchase consideration. Any adjustments to the initial valuation of the obligation in future accounting periods will be reported as an adjustment to net income. The acquisition accounting resulted in the recognition of goodwill of $13.0 million, amortizable intangible assets of $8.5 million and a contingent consideration liability of $2.4 million.

Cash and Cash Equivalents	6 Months Ended
Cash and Cash Equivalents	Jun. 30, 2018
Cash and Cash Equivalents
Cash and Cash Equivalents	7. Cash and Cash Equivalents Cash equivalents consist principally of money market funds with maturities of three months or less when purchased. As of June 30, 2018, a substantial portion of CRA's cash accounts was concentrated at a single financial institution, which potentially exposes CRA to credit risks. The financial institution has a short-term credit rating of A-2 by Standard & Poor's ratings services. CRA has not experienced any losses related to such accounts. CRA does not believe that there is significant risk of non-performance by the financial institution, and its cash on deposit is fully liquid. CRA continually monitors the credit ratings of the institution.

Foreign Currency	6 Months Ended
Foreign Currency	Jun. 30, 2018
Foreign Currency
Foreign Currency	8. Foreign Currency Results of operations for CRA's non-U.S. subsidiaries are translated from the designated functional currency to the reporting currency of the U.S. dollar. Revenues and expenses are translated at average exchange rates for each month, while assets and liabilities are translated at balance sheet date exchange rates. The resulting net translation adjustments are recorded as a component of shareholders' equity in "Accumulated other comprehensive income (loss)." Transaction gains and losses arising from currency exchange rate fluctuations on transactions denominated in a currency other than the local functional currency are included in on the condensed consolidated income statements. Such transaction gains and losses may be realized or unrealized depending upon whether the transaction settled during the period or remains outstanding at the balance sheet date.

Fair Value of Financial Instruments

6 Months Ended

Jun. 30, 2018

Fair Value of Financial Instruments

Fair Value of Financial Instruments

9. 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 June 30, 2018 and December 30, 2017 that are measured and recorded in the financial statements at fair value on a recurring basis (in thousands):

	June 30, 2018
	Quoted Prices in Active Markets for Identical Assets or Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs
	Level 1		Level 2		Level 3
Assets:
Money market funds	$	28	$	—	$	—

Total Assets	$	28	$	—	$	—


Liabilities:
Contingent consideration liability	$	—	$	—	$	3,291

Total Liabilities	$	—	$	—	$	3,291

	December 30, 2017
	Quoted Prices in Active Markets for Identical Assets or Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs
	Level 1		Level 2		Level 3
Assets:
Money market funds	$	5,006	$	—	$	—

Total Assets	$	5,006	$	—	$	—


Liabilities:
Contingent consideration liability	$	—	$	—	$	5,137

Total Liabilities	$	—	$	—	$	5,137

The fair values of CRA's money market funds are based on quotes received from third-party banks. The carrying value of CRA's revolving line of credit approximates the fair value based upon the short-term nature of the arrangement and the variable interest rate.

The contingent consideration liability in the tables above is for estimated future contingent consideration payments related to a prior acquisition. These deferred payments are recorded at fair value at the time of acquisition and are included in other current and/or non-current liabilities on our consolidated balance sheet. The fair value of the contingent consideration is determined using the Monte Carlo simulation (in a risk-neutral framework). The fair value of this liability is based on significant inputs not observed in the market, such as internally generated projections of future profitability, as well as related volatility and discount rates, and thus represent a Level 3 measurement. The fair value of this 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 estimates are recorded in cost of services on the condensed consolidated income statement of that period.

The following table summarizes the changes in the contingent consideration liabilities over the fiscal year-to-date period ended June 30, 2018 and the fiscal year ended December 30, 2017 (in thousands):

	June 30, 2018			December 30, 2017
Beginning balance	$	5,137		$	549
Acquisitions		—			2,357
Remeasurement of acquisition-related contingent consideration		(2,100	)		1,155
Accretion		254			1,328
Payments		—			(299	)
Effect of foreign currency translation		—			47

Ending balance	$	3,291		$	5,137

- Definition

The entire disclosure for the fair value of financial instruments (as defined), including financial assets and financial liabilities (collectively, as defined), and the measurements of those instruments as well as disclosures related to the fair value of non-financial assets and liabilities. Such disclosures about the financial instruments, assets, and liabilities would include: (1) the fair value of the required items together with their carrying amounts (as appropriate); (2) for items for which it is not practicable to estimate fair value, disclosure would include: (a) information pertinent to estimating fair value (including, carrying amount, effective interest rate, and maturity, and (b) the reasons why it is not practicable to estimate fair value; (3) significant concentrations of credit risk including: (a) information about the activity, region, or economic characteristics identifying a concentration, (b) the maximum amount of loss the entity is exposed to based on the gross fair value of the related item, (c) policy for requiring collateral or other security and information as to accessing such collateral or security, and (d) the nature and brief description of such collateral or security; (4) quantitative information about market risks and how such risks are managed; (5) for items measured on both a recurring and nonrecurring basis information regarding the inputs used to develop the fair value measurement; and (6) for items presented in the financial statement for which fair value measurement is elected: (a) information necessary to understand the reasons for the election, (b) discussion of the effect of fair value changes on earnings, (c) a description of [similar groups] items for which the election is made and the relation thereof to the balance sheet, the aggregate carrying value of items included in the balance sheet that are not eligible for the election; (7) all other required (as defined) and desired information.

+ References + Details

Forgivable Loans

6 Months Ended

Jun. 30, 2018

Forgivable Loans

Forgivable Loans

10. Forgivable Loans

Forgivable loan activity for the fiscal year-to-date period ended June 30, 2018 and the fiscal year ended December 30, 2017 is as follows (in thousands):

	June 30, 2018			December 30, 2017
Beginning balance	$	28,628		$	33,962
Advances		22,649			11,672
Repayments		(3,333	)		(2,135	)
Reclassification to other assets		—			(1,100	)
Amortization		(7,594	)		(14,155	)
Effects of foreign currency translation		(100	)		384

Ending balance	$	40,250		$	28,628


Current portion of forgivable loans	$	5,876		$	5,540


Non-current portion of forgivable loans	$	34,374		$	23,088

Goodwill and Intangible Assets

6 Months Ended

Jun. 30, 2018

Goodwill and Intangible Assets

Goodwill and Intangible Assets

11. Goodwill and Intangible Assets

The changes in the carrying amount of goodwill during the fiscal year-to-date period ended June 30, 2018, are as follows (in thousands):

	Goodwill, gross			Accumulated impairment losses			Goodwill, net
Balance at December 30, 2017	$	165,417		$	(76,417	)	$	89,000
Effects of foreign currency translation		(344	)		—			(344	)

Balance at June 30, 2018	$	165,073		$	(76,417	)	$	88,656

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 the second quarter of fiscal 2018. There were impairment losses of $0.5 million related to intangible assets during the second quarter of fiscal 2017.

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

	June 30, 2018		December 30, 2017
Non-competition agreements, net of accumulated amortization of $513 and $464, respectively	$	210	$	260
Customer relationships, net of accumulated amortization of $3,799 and $3,172, respectively		8,321		8,948

Total, net of accumulated amortization of $4,312 and $3,636, respectively	$	8,531	$	9,208

- 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

Accrued Expenses

6 Months Ended

Jun. 30, 2018

Accrued Expenses

Accrued Expenses

12. Accrued Expenses

Accrued expenses consist of the following (in thousands):

	June 30, 2018		December 30, 2017
Compensation and related expenses	$	51,700	$	80,105
Income taxes payable		527		153
Other		15,475		14,315

Total	$	67,702	$	94,573

As of June 30, 2018 and December 30, 2017, approximately $36.2 million and $63.8 million, respectively, of accrued bonuses were included above in "Compensation and related expenses". Additionally, as of June 30, 2018, "Other" accrued expenses include $4.7 million of commissions due to senior consultants, $1.0 million of direct project accruals, $5.7 million of operating expense accruals and $4.1 million of accrued leasehold improvements. As of December 30, 2017, "Other" accrued expenses include $6.1 million of commissions due to senior consultants, $1.3 million of direct project accruals, $4.4 million of operating expense accruals and $2.5 million of accrued leasehold improvements.

Credit Agreement	6 Months Ended
Credit Agreement	Jun. 30, 2018
Credit Agreement
Credit Agreement	13. Credit Agreement CRA is party to a credit agreement that provides CRA with a $125.0 million revolving credit facility and a $15.0 million sublimit for the issuance of letters of credit. CRA may use the proceeds of the revolving credit facility to provide working capital and for other general corporate purposes. CRA may repay any borrowings under the revolving credit facility at any time, but no later than October 24, 2022. There were $20.8 million in borrowings outstanding under this revolving credit facility as of June 30, 2018, which consisted of $17.5 million in the U.S. and £2.5 million in the U.K., refer to Note 19. These borrowings are expected to be repaid over the next 12 months in accordance with the terms of the agreement. There were no outstanding borrowings on this facility as of December 30, 2017. As of June 30, 2018, the amount available under this revolving credit facility was reduced by certain letters of credit outstanding, which amounted to $3.9 million. 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. As of June 30, 2018 and December 30, 2017, CRA was in compliance with the covenants of its credit agreement.

Revenue Recognition

6 Months Ended

Jun. 30, 2018

Revenue Recognition

Revenue Recognition

14. Revenue Recognition

CRA offers consulting services in two broad lines: litigation, regulatory, and financial consulting and management consulting. Together, these two service lines comprised all of CRA's consolidated revenues during the fiscal quarter ended June 30, 2018. CRA recognizes all project revenue on a gross basis based on consideration of the criteria set forth in ASC Topic 606-10-55, Principal versus Agent Considerations. Revenue recognized during the fiscal quarter and fiscal year-to-date periods ended June 30, 2018 under ASC 606 are not materially different from the revenues that would have been recognized under ASC 605.

CRA evaluates its revenue contracts with customers based on the five-step model under ASC 606: (1) Identify the contract with the customer; (2) Identify the performance obligations in the contract; (3) Determine the transaction price; (4) Allocate the transaction price to separate performance obligations; and (5) Recognize revenue when (or as) each performance obligation is satisfied. CRA evaluates its contracts for legal enforceability at contract inception and subsequently throughout CRA's relationship with its customers. If legal enforceability with regards to the rights and obligations exist for both CRA and the customer, then CRA has an enforceable contract and revenue recognition is permitted subject to the satisfaction of the other criteria. If, at the outset of an arrangement, CRA determines that a contract with enforceable rights and obligations does not exist, revenues are deferred until all criteria for an enforceable contract are met.

Revenue is recognized when, or as, obligations under the terms of a contract are satisfied, which occurs when control of the promised consulting services are transferred to customers. Revenue is measured as the amount of consideration CRA expects to receive in exchange for transferring consulting services to a customer ("transaction price"). To the extent the transaction price includes variable consideration, CRA estimates the amount of variable consideration that should be included in the transaction price utilizing the most likely amount to which it expects to be entitled. Variable consideration is included in the transaction price if, in CRA's judgment, it is probable that a significant future reversal of cumulative revenue under the contract will not occur. Estimates of variable consideration and determination of whether to include estimated amounts in the transaction price are based largely on an assessment of CRA's anticipated performance and all information (historical, current and forecasted) that is reasonably available. Sales, value add, and other taxes collected on behalf of third parties are excluded from revenue.

When determining the transaction price of a contract, an adjustment is made if payment from a customer occurs either significantly before or significantly after performance, resulting in a significant financing component. Applying the practical expedient in ASC 606, CRA does not assess whether a significant financing component exists if the period between when it performs its obligations under the contract and when the customer pays is one year or less. None of CRA's contracts contained a significant financing component as of June 30, 2018.

If the contract contains a single performance obligation, the entire transaction price is allocated to the single performance obligation. Contracts that contain multiple performance obligations require an allocation of the transaction price based on the estimated relative standalone selling prices of the promised consulting services underlying each performance obligation. CRA determines standalone selling prices based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, CRA estimates the standalone selling price considering all available information such as market conditions and internally approved pricing guidelines related to the performance obligations.

Contracts are often modified to account for changes in project scope. Contract modifications exist when the modification either creates new or changes the existing enforceable rights and obligations. Generally, contract modifications for consulting services are not distinct from the existing contract as the modification expands CRA's consulting services and thus are accounted for as if they were part of that existing contract. The effect of a contract modification on the transaction price and measure of progress for the performance obligation to which it relates is recognized as an adjustment to revenue on a cumulative catch-up basis.

Consulting services revenue is generally recognized over time as the services are delivered to the customer based on the extent of progress towards completion of the performance obligation. The selection of the method to measure progress towards completion requires judgment and is based on the nature of the consulting services to be provided. Depending on which better depicts the transfer of value to the customer, CRA generally measures its progress using either right-to-invoice for time and materials projects, or cost-to-cost for fixed-price projects. CRA uses the right-to-invoice measure of progress when it has a right to invoice the customer for an amount that corresponds directly with the value to the customer of its performance to date. Under the right-to-invoice measure of progress, revenues are recorded equal to the amount CRA could invoice the customer. CRA uses the cost-to-cost measure of progress when it best depicts the transfer of value to the customer which occurs as it incurs costs on its contract. Under the cost-to-cost measure of progress, the extent of progress towards completion is measured based on the ratio of costs incurred to date to the total estimated costs at completion of the performance obligation. Revenues are recorded proportionally as costs are incurred.

Consulting Services Revenues

The contracts CRA enters into and operates under specify whether the engagements are billed on a time-and-materials or a fixed-price basis. Most of CRA's revenue is derived from time-and-materials service contracts. Revenues from time-and-materials service contracts are recognized as services are provided based upon hours worked and contractually agreed-upon hourly rates, as well as indirect fees based upon hours worked. Revenues from a majority of CRA's fixed-price engagements are recognized on a proportional performance method based on the ratio of costs incurred (input method), substantially all of which are labor-related, to the total estimated project costs. In general, project costs are classified in costs of services and are based on the direct salary of CRA's employee consultants on the engagement plus all direct expenses incurred to complete the engagement, including any amounts billed to CRA by its non-employee experts.

Disaggregation of Revenue

The following table disaggregates CRA's revenue by major business line and timing of transfer of its consulting services. Refer to Note 12 to CRA's consolidated financial statements included in the annual report on Form 10-K for fiscal 2017, which was filed with the SEC on March 12, 2018, for further detail on revenues by geographical location (in thousands).

	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
Type of Contract	June 30, 2018		July 1, 2017(1)		June 30, 2018		July 1, 2017(1)
Consulting services revenues
Fixed Price	$	20,666	$	28,203	$	41,385	$	46,978
Time-and-materials		84,872		65,360		163,629		134,756

Total	$	105,538	$	93,563	$	205,014	$	181,734

	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
Geographic Breakdown	June 30, 2018		July 1, 2017(1)		June 30, 2018		July 1, 2017(1)
Consulting services revenues
United States	$	85,751	$	74,564	$	164,157	$	146,698
United Kingdom		14,858		13,944		30,064		26,873
Other		4,929		5,055		10,793		8,163

Total	$	105,538	$	93,563	$	205,014	$	181,734


(1)	As noted above, prior period amounts have not been adjusted under the modified retrospective method.

Reserves for Variable Consideration and Credit Risk

Revenues from CRA's consulting services are recorded at the net sales price, or transaction price, which includes estimates of variable consideration for which reserves are established and result from price concessions that are expected to be extended to CRA's customers. These reserves on the variable consideration components subject to constraint are classified as reductions of accounts receivable. These calculated estimates take into consideration CRA's historical experiences of prior period revenues which were subsequently reversed due to these price concessions. Overall, these reserves reflect CRA's best estimates of the amount of consideration to which it is entitled based on the terms of its contracts with its customers. The amount of variable consideration which is included in the transaction price may be constrained, and is included in the net sales price only to the extent that it is probable that a significant reversal in the amount of the cumulative revenue recognized will not occur in a future period. Actual amounts of consideration ultimately received may differ from its estimates. If actual results in the future vary from its estimates, CRA adjusts these estimates, which would affect net revenue and earnings in the period such variances become known.

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.

During the fiscal quarter and fiscal year-to-date period ended June 30, 2018, $0.8 million and $1.1 million, respectively, were recorded as a bad debt expense and reported as a component of selling, general and administrative expenses related to credit-related losses.

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

	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
	June 30, 2018		July 1, 2017		June 30, 2018		July 1, 2017
Reimbursable expenses	$	12,087	$	10,648	$	23,315	$	19,788

Transaction Price Allocated to Future Performance Obligations

ASC 606 requires that CRA disclose the aggregate amount of transaction price that is allocated to performance obligations that have not yet been satisfied as of June 30, 2018. The guidance provides certain practical expedients that limit this requirement for (1) contracts with an original expected length of one year or less and (2) contracts for which revenue is recognized at the amount to which CRA has the right to invoice for consulting services performed. Given the nature of its business, CRA does not disclose the value of unsatisfied performance obligations as the practical expedients apply to its unsatisfied performance obligations as of June 30, 2018.

Contract Balances from Contracts with Customers

CRA defines contract assets as assets for which it has recorded revenue because it determines that it is probable that it will earn a performance based or contingent fee, but is not yet entitled to receive a fee, because certain events, such as completion of the measurement period or client approval, must occur. These contract assets are included in accounts receivable, net and unbilled services within the consolidated balance sheets. The contract assets balance was immaterial as of June 30, 2018 and December 30, 2017.

CRA defines contract liabilities as advance payments or billings to its clients for services that have not yet been performed or earned and retainers. These liabilities are recorded within deferred revenues and are recognized as services are provided. Any taxes assessed on revenues relating to services provided to clients are recorded on a net basis.

During the fiscal quarter and fiscal year-to-date period ended June 30, 2018, CRA recognized the following revenue as a result of changes in the contract liability balance (in thousands):

Revenue recognized in the period from:	Fiscal Quarter Ended June 30, 2018		Fiscal Year-to-Date Period Ended June 30, 2018
Amounts included in the contract liability at the beginning of the period	$	1,532	$	4,517
Performance obligations satisfied in previous periods	$	3,253	$	5,392

The timing of revenue recognition, billings and cash collections results in billed receivables, unbilled services and contract liabilities on the condensed consolidated balance sheets.

When consideration is received, or such consideration is unconditionally due from a customer prior to transferring consulting services to the customer under the terms of a contract, a contract liability is recorded. Contract liabilities are recognized as revenue after control of the consulting services are transferred to the customer and all revenue recognition criteria have been met.

Costs to Obtain or Fulfill a Customer Contract

Prior to the adoption of ASC 606, CRA expensed bonuses paid to its employees. Under ASC 606, bonuses are not linked or paid based on specific contract billings or revenues and therefore do not represent incremental costs of obtaining a contract with a customer. Furthermore, even if the bonuses paid were incremental, the practical expedient in ASC 340 would apply, allowing for incremental costs of obtaining contracts to be expensed as incurred if the amortization period of the assets that it otherwise would have recognized is one year or less. As such, these costs are included in both cost of services and selling, general, and administrative expenses.

Net Income per Share

6 Months Ended

Jun. 30, 2018

Net Income per Share

Net Income per Share

15. Net Income per Share

CRA calculates basic and diluted earnings per common share using the two-class method. Under the two-class method, net earnings are allocated to each class of common stock and participating security as if all 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 participating securities were not significant for the second quarter of fiscal 2018 and fiscal 2017.

The following table presents a reconciliation from net income attributable to CRA International, Inc. to net income available to common shareholders (in thousands):

	Quarter Ended				Fiscal Year-to-Date Period Ended
	June 30, 2018		July 1, 2017		June 30, 2018		July 1, 2017
Net income, as reported	$	6,839	$	3,813	$	11,725	$	6,666
Less: net income attributable to participating shares		39		24		69		44

Net income available to common shareholders	$	6,800	$	3,789	$	11,656	$	6,622

The following table presents a reconciliation of basic to diluted weighted average shares of common stock outstanding (in thousands):

	Quarter Ended				Fiscal Year-to-Date Period Ended
	June 30, 2018		July 1, 2017		June 30, 2018		July 1, 2017
Basic weighted average shares outstanding		8,053		8,428		8,169		8,423
Stock options and restricted stock units		497		190		480		196

Diluted weighted average shares outstanding		8,550		8,618		8,649		8,619

For the fiscal quarter and fiscal year-to-date period ended June 30, 2018, 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 22,757 and 11,379 shares, respectively. For the fiscal quarter and fiscal year-to-date period ended July 1, 2017, 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 192,504 and 56,360 shares, respectively. These share-based awards were anti-dilutive because their exercise price exceeded the average market price over the respective period.

On May 3, 2017 and February 15, 2018, CRA announced its Board of Directors authorized the repurchase of up to an additional $20.0 million and $20.0 million, respectively, of CRA's common stock. Repurchases under these programs are discretionary and CRA may make such purchases 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 the fiscal quarter and fiscal year-to-date period ended June 30, 2018, CRA repurchased and retired 215,585 shares and 378,477 shares, respectively, under these share repurchase programs at an average price per share of $55.99 and $53.90, respectively. During the fiscal quarter and fiscal year-to-date period ended July 1, 2017, there were 389,079 shares repurchased and retired under these share repurchase programs at an average price per share of $34.63. As of June 30, 2018, there was approximately $9.1 million available for future repurchases under these programs.

Income Taxes	6 Months Ended
Income Taxes	Jun. 30, 2018
Income Taxes
Income Taxes	16. Income Taxes Effects of the Tax Cuts and Jobs Act On December 22, 2017, the Tax Cuts and Jobs Act (the "Tax Act") was signed into U.S. law. The Tax Act significantly changes the Internal Revenue Code of 1986, as amended. The Tax Act, among other things, includes changes to the U.S. corporate tax rate, expands limitations on the deductibility of meals and entertainment, eliminates the exception to the section 162(m) limitation on the deductibility of the compensation paid to certain executive officers for "qualified performance-based compensation," allows for the expensing of capital expenditures, migrates from a "worldwide" system of taxation to a territorial system, and includes a one-time transition tax on the mandatory deemed repatriation of cumulative foreign earnings as of December 31, 2017. ASC Topic 740, "Accounting for Income Taxes," requires companies to recognize the effect of tax law changes in the period of enactment even though the effective date for most provisions is for tax years beginning after December 31, 2017, or in the case of certain other provisions of the law, January 1, 2018. Given the significance of the legislation, the U.S. Securities and Exchange Commission staff issued Staff Accounting Bulletin No. 118 ("SAB 118"), which allows registrants to record provisional amounts during a one year "measurement period" similar to that used when accounting for business combinations. However, the measurement period is deemed to have ended earlier when the registrant has obtained, prepared, and analyzed the information necessary to finalize its accounting. During the measurement period, impacts of the law are expected to be recorded at the time a reasonable estimate for all or a portion of the effects can be made, and provisional amounts can be recognized and adjusted as information becomes available, prepared, or analyzed. SAB 118 summarizes a three-step process to be applied at each reporting period to account for and disclose: (1) the effects of the change in tax law for which accounting is complete; (2) provisional amounts (or adjustments to provisional amounts) for the effects of the change in tax law where accounting is not complete, but a reasonable estimate has been determined; and (3) current or deferred tax amounts reflected in accordance with law prior to the enactment of the change in tax law because the accounting of the effects of the change in tax law are not complete and a reasonable estimate has not been determined, together with qualitative disclosure of the effects of the changes in tax law for which the accounting is not compete, the reason why the accounting is not complete, and the additional information that is needed to be obtained, prepared or analyzed in order to complete the accounting. CRA is applying the guidance in SAB 118 when accounting for the enactment-date effects of the Tax Act. As of June 30, 2018, CRA has not completed its accounting for all the tax effects of the Tax Act; however, in certain cases, as described below, aspects of accounting are complete. Additionally, CRA has made a reasonable estimate of other effects. As further discussed below, during the fiscal year-to-date period ended June 30, 2018, CRA recognized an adjustment of $0.3 million to the provisional amounts recorded at December 30, 2017 and included this adjustment as a component of income tax expense from continuing operations. In all cases, CRA will continue to make and refine its calculations as additional analysis is completed. CRA's estimates may also be affected as it gains a more thorough understanding of the tax law. These changes could be material to income tax expense. Deferred tax assets and liabilities: In response to the Tax Act, CRA remeasured its U.S. related deferred tax assets and liabilities based on the expected rates at which they may reverse in the future, which is generally 21%. CRA recorded a provisional amount of $3.6 million as of December 30, 2017 related to the remeasurement of its deferred tax balances. Upon refinement of its calculations during the fiscal year-to-date period ended June 30, 2018, CRA adjusted its provisional amount by $0.1 million. Additionally, as a result of anticipated guidance in connection with the deductibility of compensation paid to certain executive officers for "qualified performance-based compensation," CRA recorded a provisional amount of $0.2 million which resulted in a 2.5% increase to the quarterly effective tax, raising it from 27.3% to 29.8%. Both adjustments were included as a component of income tax expense from continuing operations. CRA will continue to analyze and refine its calculations related to deferred tax balances. Foreign Tax Effects The Tax Act includes a one-time mandatory repatriation transition tax on the net accumulated earnings and profits of a U.S. taxpayer's foreign subsidiaries. At December 30, 2017, CRA did not record any transition tax liability as it is in an accumulated deficit position with respect to its foreign subsidiaries based on its earnings and profits ("E&P") analysis. CRA considers its accounting for the transition tax to be complete. The Tax Act subjects a U.S. shareholder to current tax on global intangible low-taxed income ("GILTI") earned by certain foreign subsidiaries. The FASB Staff Q&A, Topic 740 No. 5, Accounting for Global Intangible Low-Taxed Income, states that an entity can make an accounting policy election to either recognize deferred taxes for temporary differences expected to reverse as GILTI in future years or provide for the tax expense related to GILTI resulting from those items in the year the tax is incurred. Given the complexity of the GILTI provisions, CRA is still evaluating the effects of the GILTI provisions and has not yet determined its accounting policy. As of the June 30, 2018 reporting period, CRA has included GILTI associated with current-year operations solely within the estimated annual effective tax rate ("EAETR") and has not provided additional GILTI on deferred items. The Tax Act allows U.S. Corporations to take a deduction related to its foreign-derived intangible income ("FDII") produced in the U.S. CRA expects to be able to take FDII deduction for the fiscal year ended December 29, 2018. CRA has made sufficient progress in its calculations to reasonably estimate the effect on its estimated annual effective tax rate but will continue to refine its calculations, which may result in changes to this amount. CRA's effective income tax rates were 29.8% and 34.0% for the second quarter of fiscal 2018 and fiscal 2017, respectively. The effective tax rate for the second quarter of fiscal 2018 was lower than the prior year primarily due to a lower statutory U.S. corporate tax rate of 21% as well as an increased tax benefit on stock-based compensation related to the adoption of ASU 2016-09. This was partially offset by higher non-deductible items in fiscal 2018 as a result of the Tax Act stemming from new limitations on the deductibility of compensation paid to executive officers and the deductibility of meals and entertainment, coupled with an immaterial discrete benefit recorded in fiscal 2017 that was nonrecurring in fiscal 2018. The effective tax rate in the second quarter of fiscal 2018 was higher than the combined federal and state statutory tax rate primarily due to the non-deductible items referenced above as a result of the Tax Act, partially offset by the tax benefit on stock-based compensation related to the adoption of ASU 2016-09. The effective tax rate in the second quarter of fiscal 2017 was lower than the combined federal and state statutory tax rate primarily due to a favorable geographical mix of earnings as well as the tax benefit related to stock-based compensation and the tax implications associated with the reversal of contingent consideration recorded as discrete items during the quarter. CRA's effective income tax rates were 25.1% and 36.0% for the first half of fiscal 2018 and fiscal 2017, respectively. The effective tax rate for the first half of fiscal 2018 was lower than the prior year primarily due to a lower statutory U.S. corporate tax rate of 21% as well as an increased tax benefit on stock-based compensation related to the adoption of ASU 2016-09, partially offset by higher non-deductible items as a result of the Tax Act stemming from new limitations on the deductibility of compensation paid to executive officers and the deductibility of meals and entertainment. The effective tax rate in the first half of fiscal 2018 was lower than the combined federal and state statutory tax rate primarily due to the tax benefit on stock-based compensation related to the adoption of ASU 2016-09, partially offset by non-deductible items referenced above as a result of the Tax Act. The effective tax rate in the first half of fiscal 2017 was lower than the combined Federal and state statutory tax rate primarily due to a favorable geographical mix of earnings, as well as the tax benefit related to stock-based compensation and the tax implications associated with the reversal of contingent consideration. During fiscal 2016, an examination by the Internal Revenue Service for fiscal 2014 commenced. During the second quarter of fiscal 2018, the IRS exam concluded with no changes made to CRA's fiscal 2014 tax liability. As a result, CRA recognized previously unrecognized gross tax benefits of approximately $209 thousand. CRA has not provided for deferred income taxes or foreign withholding taxes on undistributed earnings and other basis differences that may exist from its foreign subsidiaries as of June 30, 2018 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.

Contingencies	6 Months Ended
Contingencies	Jun. 30, 2018
Contingencies
Contingencies	17. Contingencies CRA is subject to legal actions arising in the ordinary course of business. In management's opinion, CRA 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.

Correction

6 Months Ended

Jun. 30, 2018

Correction

Correction

18. Correction

During the first quarter of fiscal 2018, CRA discovered the December 30, 2017 balances of deferred compensation and other non-current liabilities of $20.7 million and deferred rent and facility-related non-current liabilities of $11.5 million had been transposed. These immaterial offsetting errors had a net effect of $0 on non-current liabilities and total liabilities and have been revised as follows in the presentation of the December 30, 2017 balance sheet in this quarterly report on Form 10-Q (in thousands):

	As previously reported		As revised
Deferred compensation and other non-current liabilities	$	20,656	$	11,526
Deferred rent and facility-related non-current liabilities	$	11,526	$	20,656

During the second quarter of fiscal 2018, CRA discovered that the accounts receivable and unbilled services allowances presented on the December 30, 2017 consolidated balance sheet required adjustment. These adjustments in disclosure are immaterial and had no effect on the amounts of accounts receivable and unbilled services presented on the December 30, 2017 consolidated balance sheet (in thousands):

	As previously reported		As revised
Allowance netted against accounts receivable	$	7,378	$	5,252
Accounts receivable, net of allowance	$	79,803	$	79,803
Allowance netted against unbilled service	$	1,746	$	865
Unbilled services, net of allowance	$	33,530	$	33,530

As a result of the adjustment to the accounts receivable allowance, the following classification changes were required within the operating activities portion of the July 1, 2017 consolidated statement of cash flows (in thousands):

	As previously reported			As revised
Accounts receivable allowance	$	2,620		$	1,536
Accounts receivable	$	(6,344	)	$	(5,260	)
Net cash used in operating activities	$	(8,483	)	$	(8,483	)

Subsequent Events	6 Months Ended
Subsequent Events	Jun. 30, 2018
Subsequent Events
Subsequent Events	19. Subsequent Events On August 2, 2018, CRA announced that its Board of Directors declared a quarterly cash dividend of $0.17 per share of CRA's common stock, payable on September 21, 2018 to shareholders of record as of August 28, 2018. During the month of July 2018, CRA repaid $7.5 million in the U.S. and £2.5 million in the U.K. on its existing borrowings under its revolving line of credit. After these repayments, $10 million of borrowings remain outstanding in the U.S. In July 2018, CRA received the GNU final distribution in the amount of $56 thousand in accordance with the asset purchase agreement.

Fair value of Financial Instruments (Tables)

6 Months Ended

Jun. 30, 2018

Fair Value of Financial Instruments

Financial instruments that are measured and recorded at fair value on a recurring basis

	June 30, 2018
	Quoted Prices in Active Markets for Identical Assets or Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs
	Level 1		Level 2		Level 3
Assets:
Money market funds	$	28	$	—	$	—

Total Assets	$	28	$	—	$	—


Liabilities:
Contingent consideration liability	$	—	$	—	$	3,291

Total Liabilities	$	—	$	—	$	3,291

	December 30, 2017
	Quoted Prices in Active Markets for Identical Assets or Liabilities		Significant Other Observable Inputs		Significant Unobservable Inputs
	Level 1		Level 2		Level 3
Assets:
Money market funds	$	5,006	$	—	$	—

Total Assets	$	5,006	$	—	$	—


Liabilities:
Contingent consideration liability	$	—	$	—	$	5,137

Total Liabilities	$	—	$	—	$	5,137

Summary of the changes in the contingent consideration liabilities

	June 30, 2018			December 30, 2017
Beginning balance	$	5,137		$	549
Acquisitions		—			2,357
Remeasurement of acquisition-related contingent consideration		(2,100	)		1,155
Accretion		254			1,328
Payments		—			(299	)
Effect of foreign currency translation		—			47

Ending balance	$	3,291		$	5,137

Forgivable Loans (Tables)

6 Months Ended

Jun. 30, 2018

Forgivable Loans

Schedule of forgivable loan activity

Forgivable loan activity for the fiscal year-to-date period ended June 30, 2018 and the fiscal year ended December 30, 2017 is as follows (in thousands):

	June 30, 2018			December 30, 2017
Beginning balance	$	28,628		$	33,962
Advances		22,649			11,672
Repayments		(3,333	)		(2,135	)
Reclassification to other assets		—			(1,100	)
Amortization		(7,594	)		(14,155	)
Effects of foreign currency translation		(100	)		384

Ending balance	$	40,250		$	28,628


Current portion of forgivable loans	$	5,876		$	5,540


Non-current portion of forgivable loans	$	34,374		$	23,088

Goodwill and Intangible Assets (Tables)

6 Months Ended

Jun. 30, 2018

Goodwill and Intangible Assets

Schedule of changes in the carrying amount of goodwill

The changes in the carrying amount of goodwill during the fiscal year-to-date period ended June 30, 2018, are as follows (in thousands):

	Goodwill, gross			Accumulated impairment losses			Goodwill, net
Balance at December 30, 2017	$	165,417		$	(76,417	)	$	89,000
Effects of foreign currency translation		(344	)		—			(344	)

Balance at June 30, 2018	$	165,073		$	(76,417	)	$	88,656

Schedule of components of acquired identifiable intangible assets

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

	June 30, 2018		December 30, 2017
Non-competition agreements, net of accumulated amortization of $513 and $464, respectively	$	210	$	260
Customer relationships, net of accumulated amortization of $3,799 and $3,172, respectively		8,321		8,948

Total, net of accumulated amortization of $4,312 and $3,636, respectively	$	8,531	$	9,208

Accrued Expenses (Tables)

6 Months Ended

Jun. 30, 2018

Accrued Expenses

Schedule of accrued expenses

Accrued expenses consist of the following (in thousands):

	June 30, 2018		December 30, 2017
Compensation and related expenses	$	51,700	$	80,105
Income taxes payable		527		153
Other		15,475		14,315

Total	$	67,702	$	94,573

Revenue Recognition (Tables)

6 Months Ended

Jun. 30, 2018

Revenue Recognition

Schedule of company's disaggregation of revenue by major business line and Geographic Breakdown

Refer to Note 12 to CRA's consolidated financial statements included in the annual report on Form 10-K for fiscal 2017, which was filed with the SEC on March 12, 2018, for further detail on revenues by geographical location (in thousands).

	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
Type of Contract	June 30, 2018		July 1, 2017(1)		June 30, 2018		July 1, 2017(1)
Consulting services revenues
Fixed Price	$	20,666	$	28,203	$	41,385	$	46,978
Time-and-materials		84,872		65,360		163,629		134,756

Total	$	105,538	$	93,563	$	205,014	$	181,734

	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
Geographic Breakdown	June 30, 2018		July 1, 2017(1)		June 30, 2018		July 1, 2017(1)
Consulting services revenues
United States	$	85,751	$	74,564	$	164,157	$	146,698
United Kingdom		14,858		13,944		30,064		26,873
Other		4,929		5,055		10,793		8,163

Total	$	105,538	$	93,563	$	205,014	$	181,734


(1)	As noted above, prior period amounts have not been adjusted under the modified retrospective method.

Schedule of reimbursable expenses included in revenues

Reimbursable expenses are as follows (in thousands):

	Fiscal Quarter Ended				Fiscal Year-to-Date Period Ended
	June 30, 2018		July 1, 2017		June 30, 2018		July 1, 2017
Reimbursable expenses	$	12,087	$	10,648	$	23,315	$	19,788

Schedule of revenue recognized as a result of changes in the contract liability balance

During the fiscal quarter and fiscal year-to-date period ended June 30, 2018, CRA recognized the following revenue as a result of changes in the contract liability balance (in thousands):

Revenue recognized in the period from:	Fiscal Quarter Ended June 30, 2018		Fiscal Year-to-Date Period Ended June 30, 2018
Amounts included in the contract liability at the beginning of the period	$	1,532	$	4,517
Performance obligations satisfied in previous periods	$	3,253	$	5,392

Net Income per Share (Tables)

6 Months Ended

Jun. 30, 2018

Net Income per Share

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

The following table presents a reconciliation from net income attributable to CRA International, Inc. to net income available to common shareholders (in thousands):

	Quarter Ended				Fiscal Year-to-Date Period Ended
	June 30, 2018		July 1, 2017		June 30, 2018		July 1, 2017
Net income, as reported	$	6,839	$	3,813	$	11,725	$	6,666
Less: net income attributable to participating shares		39		24		69		44

Net income available to common shareholders	$	6,800	$	3,789	$	11,656	$	6,622

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

The following table presents a reconciliation of basic to diluted weighted average shares of common stock outstanding (in thousands):

	Quarter Ended				Fiscal Year-to-Date Period Ended
	June 30, 2018		July 1, 2017		June 30, 2018		July 1, 2017
Basic weighted average shares outstanding		8,053		8,428		8,169		8,423
Stock options and restricted stock units		497		190		480		196

Diluted weighted average shares outstanding		8,550		8,618		8,649		8,619

Correction (Tables)

6 Months Ended

Jun. 30, 2018

Correction

Schedule of corrections in the presentation of on the consolidated balance sheet and classification changes on the consolidated statement of cash flow for accounts receivable and unbilled services

These immaterial offsetting errors had a net effect of $0 on non-current liabilities and total liabilities and have been revised as follows in the presentation of the December 30, 2017 balance sheet in this quarterly report on Form 10-Q (in thousands):

	As previously reported		As revised
Deferred compensation and other non-current liabilities	$	20,656	$	11,526
Deferred rent and facility-related non-current liabilities	$	11,526	$	20,656

These adjustments in disclosure are immaterial and had no effect on the amounts of accounts receivable and unbilled services presented on the December 30, 2017 consolidated balance sheet (in thousands):

	As previously reported		As revised
Allowance netted against accounts receivable	$	7,378	$	5,252
Accounts receivable, net of allowance	$	79,803	$	79,803
Allowance netted against unbilled service	$	1,746	$	865
Unbilled services, net of allowance	$	33,530	$	33,530

	As previously reported			As revised
Accounts receivable allowance	$	2,620		$	1,536
Accounts receivable	$	(6,344	)	$	(5,260	)
Net cash used in operating activities	$	(8,483	)	$	(8,483	)

Description of Business (Details)	6 Months Ended
Description of Business (Details)	Jun. 30, 2018 segment item
Description of Business
Number of broad areas of consulting services \| item	2
Number of business segment \| segment	1

Principles of Consolidation (Details) - USD ($) $ in Thousands			1 Months Ended	3 Months Ended	6 Months Ended
	May 03, 2017	Apr. 13, 2016	Dec. 30, 2017	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Sale of GNU interest
Purchase price received						$ 250
GNU gain on sale of business assets				$ 250		$ 250
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| GNU
Sale of GNU interest
Purchase price		$ 1,350
Purchase price received	$ 250	$ 1,100
GNU gain on sale of business assets				140
GNU partial distribution gain received on sale of business assets			$ 600
GNU \| Disposal Group, Disposed of by Sale, Not Discontinued Operations \| GNU
Sale of GNU interest
GNU gain on sale of business assets				$ 250
GNU
GNU Interest
Percentage of ownership interest held by the entity					55.89%

Recent Accounting Standards Adopted (Details) - USD ($) $ in Thousands		6 Months Ended
	Dec. 30, 2017	Jun. 30, 2018
Recent Accounting Standards Adopted
Increase in cumulative effect adjustment on fiscal 2018 opening balance of retained earnings		$ 366
ASU 2016-09
Recent Accounting Standards Adopted
Increase in cumulative effect adjustment on fiscal 2018 opening balance of retained earnings	$ 400

Business Acquisitions (Details) - USD ($) $ in Thousands	Jan. 31, 2017	Jun. 30, 2018	Dec. 30, 2017
Business Acquisitions
Goodwill		$ 88,656	$ 89,000
C1 Consulting LLC
Business Acquisitions
Maximum period for additional purchase consideration to be paid	4 years
Goodwill	$ 13,000
Amortizable intangible assets	8,500
Contingent consideration liability	$ 2,400

Fair Value of Financial Instruments (Details) - Recurring - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
	Jun. 30, 2018	Dec. 30, 2017	Jun. 30, 2018	Dec. 30, 2017
Level 1
Fair Value of Financial Instruments
Total Assets			$ 28	$ 5,006
Level 1 \| Money market funds
Fair Value of Financial Instruments
Cash and cash equivalents			28	5,006
Level 3
Fair Value of Financial Instruments
Contingent consideration liability	$ 5,137	$ 549	3,291	5,137
Total Liabilities			$ 3,291	$ 5,137
Summary of changes in contingent consideration liabilities
Beginning balance	5,137	549
Acquisitions		2,357
Remeasurement of acquisition-related contingent consideration	(2,100)	1,155
Accretion	254	1,328
Payments		(299)
Effect of foreign currency translation		47
Ending balance	$ 3,291	$ 5,137

Forgivable Loans (Details) - USD ($) $ in Thousands	6 Months Ended	12 Months Ended
Forgivable Loans (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 30, 2017
Forgivable loan activity
Beginning balance	$ 28,628	$ 33,962
Advances	22,649	11,672
Repayments	(3,333)	(2,135)
Reclassification to other assets		(1,100)
Amortization	(7,594)	(14,155)
Effects of foreign currency translation	(100)	384
Ending balance	40,250	28,628
Current portion of forgivable loans	5,876	5,540
Non-current portion of forgivable loans	$ 34,374	$ 23,088

Goodwill and Intangible Assets (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018	Jul. 01, 2017
Changes in the carrying amount of goodwill
Balance at the beginning of the period, Goodwill gross		$ 165,417
Effects of foreign currency translation		(344)
Balance at the end of the period, Goodwill gross	$ 165,073	165,073
Balance at the beginning of the period, Accumulated impairment losses		(76,417)
Balance at the end of the period, Accumulated impairment losses	(76,417)	(76,417)
Balance at the beginning of the period, Goodwill, net		89,000
Balance at the end of the period, Goodwill, net	88,656	$ 88,656
Intangible assets impairment losses	$ 0		$ 510

Goodwill and Intangible Assets - Acquired and Amortization (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 30, 2017
Acquired identifiable intangible assets
Acquired identifiable intangible assets, net of accumulated amortization	$ 8,531	$ 9,208
Accumulated amortization	4,312	3,636
Non-competition agreements
Acquired identifiable intangible assets
Acquired identifiable intangible assets, net of accumulated amortization	210	260
Accumulated amortization	513	464
Customer relationships
Acquired identifiable intangible assets
Acquired identifiable intangible assets, net of accumulated amortization	8,321	8,948
Accumulated amortization	$ 3,799	$ 3,172

Accrued Expenses (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Dec. 30, 2017
Accrued Expenses
Compensation and related expenses	$ 51,700	$ 80,105
Income taxes payable	527	153
Other	15,475	14,315
Total	67,702	94,573
Compensation and related expenses
Accrued bonuses	36,200	63,800
"Other" accrued expenses
Commissions due to senior consultants	4,700	6,100
Direct project accruals	1,000	1,300
Operating expense accruals	5,700	4,400
Accrued leasehold improvements	$ 4,100	$ 2,500

Credit Agreement (Details) $ in Thousands, £ in Millions	6 Months Ended
Credit Agreement (Details) $ in Thousands, £ in Millions	Jun. 30, 2018 GBP (£)	Jun. 30, 2018 USD ($)	Dec. 30, 2017 USD ($)
Senior Loan Agreement
Borrowings outstanding		$ 20,789
Revolving credit facility
Senior Loan Agreement
Revolving credit facility, maximum capacity		125,000
Borrowings outstanding		20,800	$ 0
Period of repayment	12 months
Revolving credit facility \| United States
Senior Loan Agreement
Borrowings outstanding		17,500
Revolving credit facility \| United Kingdom
Senior Loan Agreement
Borrowings outstanding \| £	£ 2.5
Letters of credit
Senior Loan Agreement
Revolving credit facility, maximum capacity		15,000
Amounts outstanding under letters of credit		$ 3,900

Revenue Recognition - General (Details)	Jun. 30, 2018 item
Concentration Risk
Number of broad lines of consulting services	2
Revenue Benchmark \| Revenue Concentration Risk
Concentration Risk
Number of broad lines of consulting services	2

Revenue Recognition - Disaggregation of Revenue (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Disaggregation of Revenue
Consulting services revenues	$ 105,538	$ 93,563	$ 205,014	$ 181,734
United States
Disaggregation of Revenue
Consulting services revenues	85,751	74,564	164,157	146,698
United Kingdom
Disaggregation of Revenue
Consulting services revenues	14,858	13,944	30,064	26,873
Countries Other Than United States, United Kingdom
Disaggregation of Revenue
Consulting services revenues	4,929	5,055	10,793	8,163
Fixed Price
Disaggregation of Revenue
Consulting services revenues	20,666	28,203	41,385	46,978
Time-and-materials
Disaggregation of Revenue
Consulting services revenues	$ 84,872	$ 65,360	$ 163,629	$ 134,756

Revenue Recognition - Reserves for Variable Consideration and Credit Risk (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Reimbursable expenses	$ 12,087	$ 10,648	$ 23,315	$ 19,788
Selling, general and administrative expenses
Bad debt expense	$ 800		$ 1,100

Revenue Recognition - Contract Balances from Contracts with Customers (Details) - USD ($) $ in Thousands	3 Months Ended	6 Months Ended
	Jun. 30, 2018	Jun. 30, 2018
Revenue recognized in the period from:
Amounts included in the contract liability at the beginning of the period	$ 1,532	$ 4,517
Performance obligations satisfied in previous periods	$ 3,253	$ 5,392

Net Income per Share (Details) - USD ($) $ in Thousands	3 Months Ended		6 Months Ended
Net Income per Share (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017
Net income available to common shareholders
Net income, as reported	$ 6,839	$ 3,813	$ 11,725	$ 6,666
Less: net income attributable to participating shares	39	24	69	44
Net income available to common shareholders	$ 6,800	$ 3,789	$ 11,656	$ 6,622
Reconciliation of basic to diluted weighted average shares of common stock outstanding
Basic weighted average shares outstanding	8,053,000	8,428,000	8,169,000	8,423,000
Stock options and restricted stock units	497,000	190,000	480,000	196,000
Diluted weighted average shares outstanding	8,550,000	8,618,000	8,649,000	8,619,000
Calculation of common stock equivalents for purposes of computing diluted weighted average shares outstanding
Anti-dilutive securities excluded from EPS computation (in shares)	22,757	192,504	11,379	56,360

Net Income per Share - Share Repurchase Programs (Details) - USD ($) $ / shares in Units, $ in Millions	3 Months Ended		6 Months Ended
	Jun. 30, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017	Feb. 15, 2018	May 03, 2017
Share Repurchase Program
Share repurchase program, amount authorized to be repurchased					$ 20.0	$ 20.0
Number of shares repurchased and retired	215,585	389,079	378,477	389,079
Average repurchase price per share (in dollars per share)	$ 55.99	$ 34.63	$ 53.90	$ 34.63
Amount available for future repurchases	$ 9.1		$ 9.1

Income Taxes (Details) - USD ($)	3 Months Ended			6 Months Ended		12 Months Ended
Income Taxes (Details) - USD ($)	Jun. 30, 2018	Mar. 31, 2018	Jul. 01, 2017	Jun. 30, 2018	Jul. 01, 2017	Dec. 30, 2017
Income Taxes
Remeasurement of deferred tax balances				$ 300,000
Federal statutory rate (as a percent)				21.00%
Amount of provisional income tax				$ 200,000		$ 3,600,000
Adjustment to provisional amounts recorded at December 30, 2017				$ 100,000
Increase in quarterly effective tax	$ 2.5
Effective tax rate (as a percent)	29.80%	27.30%	34.00%	25.10%	36.00%
Unrecognized gross tax benefits	$ 209,000			$ 209,000

Correction (Details) - USD ($) $ in Thousands	6 Months Ended
Correction (Details) - USD ($) $ in Thousands	Jun. 30, 2018	Jul. 01, 2017	Mar. 31, 2018	Dec. 30, 2017
Correction
Non-current liabilities	$ 32,931			$ 32,547
Deferred compensation and other non-current liabilities	8,771			11,526
Deferred rent and facility-related non-current liabilities	23,785			20,656
Allowance netted against accounts receivable	5,399			5,252
Accounts receivable, net of allowance	88,921			79,803
Allowance netted against unbilled service	1,273			865
Unbilled services, net of allowance	38,241			33,530
Accounts receivable allowance	842	$ 1,536
Accounts receivable	(9,868)	(5,260)
Net cash used in operating activities	$ (32,801)	(8,483)
As previously reported
Correction
Deferred compensation and other non-current liabilities				20,656
Deferred rent and facility-related non-current liabilities				11,526
Allowance netted against accounts receivable				7,378
Accounts receivable, net of allowance				79,803
Allowance netted against unbilled service				1,746
Unbilled services, net of allowance				$ 33,530
Accounts receivable allowance		2,620
Accounts receivable		(6,344)
Net cash used in operating activities		$ (8,483)
Net effect
Correction
Non-current liabilities			$ 0
Total liabilities			$ 0

Subsequent Events (Details) $ / shares in Units, $ in Thousands, £ in Millions		1 Months Ended			3 Months Ended		6 Months Ended
	Aug. 02, 2018 $ / shares	Jul. 31, 2018 GBP (£)	Jul. 31, 2018 USD ($)	Dec. 30, 2017 USD ($)	Jun. 30, 2018 GBP (£) $ / shares	Jul. 01, 2017 $ / shares	Jun. 30, 2018 USD ($) $ / shares	Jul. 01, 2017 USD ($) $ / shares	Jun. 30, 2018 USD ($)
Subsequent Events
Common stock quarterly cash dividend declared (in dollars per share) \| $ / shares					$ 0.17	$ 0.14	$ 0.17	$ 0.14
Share repurchases, Average price per share (in dollars per share) \| $ / shares					$ 55.99	$ 34.63	$ 53.90	$ 34.63
Repayment of borrowings							$ 8,802	$ 11,500
Borrowings on revolving line of credit									$ 20,789
Disposal Group, Disposed of by Sale, Not Discontinued Operations \| GNU
Subsequent Events
GNU final distribution gain received on sale of business assets				$ 600
Revolving credit facility
Subsequent Events
Borrowings on revolving line of credit				$ 0					20,800
Term of line of credit							12 months
Revolving credit facility \| United States
Subsequent Events
Borrowings on revolving line of credit									$ 17,500
Revolving credit facility \| United Kingdom
Subsequent Events
Borrowings on revolving line of credit \| £					$ 2.5
Subsequent Events
Subsequent Events
Common stock quarterly cash dividend declared (in dollars per share) \| $ / shares	$ 0.17
Subsequent Events \| Disposal Group, Disposed of by Sale, Not Discontinued Operations \| GNU
Subsequent Events
GNU final distribution gain received on sale of business assets			$ 56
Subsequent Events \| Revolving credit facility \| United States
Subsequent Events
Repayment of borrowings			7,500
Borrowings on revolving line of credit			$ 10,000
Subsequent Events \| Revolving credit facility \| United Kingdom
Subsequent Events
Repayment of borrowings \| £		£ 2.5