Accounts Receivable, Net

9 Months Ended

Sep. 30, 2017

Accounts Receivable, Net

3.ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following as of September 30, 2017 and December 31, 2016:  

	September 30,		December 31,
	2017		2016
Trade accounts receivable	$	285,062	$	152,845
Retention receivables		13,536		12,117
Receivables from related parties		348		721
Accounts receivable		298,946		165,683
Less: Allowance for doubtful accounts		(3,455)		(3,306)
Accounts receivable, net	$	295,491	$	162,377

Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are generally billed and collected within one year.

Summit Materials, LLC

Accounts Receivable, Net

3.ACCOUNTS RECEIVABLE, NET

Accounts receivable, net consisted of the following as of September 30, 2017 and December 31, 2016:

	September 30,		December 31,
	2017		2016
Trade accounts receivable	$	285,062	$	152,845
Retention receivables		13,536		12,117
Receivables from related parties		348		721
Accounts receivable		298,946		165,683
Less: Allowance for doubtful accounts		(3,455)		(3,306)
Accounts receivable, net	$	295,491	$	162,377

Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are generally billed and collected within one year.