Accrued Expenses

9 Months Ended

Sep. 30, 2017

Accrued Expenses

5.ACCRUED EXPENSES

Accrued expenses consisted of the following as of September 30, 2017 and December 31, 2016:  

	September 30,		December 31,
	2017		2016
Interest	$	23,307	$	22,991
Payroll and benefits		32,945		30,546
Capital lease obligations		20,454		11,766
Insurance		13,863		11,966
Non-income taxes		12,366		5,491
Professional fees		2,659		2,459
Other (1)		24,908		26,386
Total	$	130,502	$	111,605

(1) Consists primarily of subcontractor and working capital settlement accruals.

Summit Materials, LLC

Accrued Expenses

5.ACCRUED EXPENSES

Accrued expenses consisted of the following as of September 30, 2017 and December 31, 2016:

	September 30,		December 31,
	2017		2016
Interest	$	23,307	$	22,991
Payroll and benefits		32,945		30,546
Capital lease obligations		20,454		11,766
Insurance		13,863		11,966
Non-income taxes		12,366		5,491
Professional fees		2,659		2,459
Other (1)		24,908		25,254
Total	$	130,502	$	110,473

(1) Consists primarily of subcontractor and working capital settlement accruals.