ACCRUED EXPENSES

9 Months Ended

Sep. 28, 2019

Schedule Of Accrued Expenses [Line Items]

Accrued Expenses

ACCRUED EXPENSES

Accrued expenses consisted of the following as of September 28, 2019 and December 29, 2018:

	September 28, 2019		December 29, 2018
Interest	$	16,178	$	26,223
Payroll and benefits	27,860		15,952
Finance lease obligations	17,288		15,557
Insurance	17,035		13,625
Non-income taxes	16,264		7,442
Professional fees	1,051		1,408
Other (1)	22,327		20,284
Total	$	118,003	$	100,491

(1)

Consists primarily of subcontractor and working capital settlement accruals.

Summit Materials, LLC

Schedule Of Accrued Expenses [Line Items]

Accrued Expenses

ACCRUED EXPENSES

Accrued expenses consisted of the following as of September 28, 2019 and December 29, 2018:

	September 28, 2019		December 29, 2018
Interest	$	16,178	$	26,223
Payroll and benefits	27,860		15,952
Finance lease obligations	17,288		15,557
Insurance	17,035		13,625
Non-income taxes	16,495		7,674
Professional fees	1,051		1,408
Other (1)	22,327		19,590
Total	$	118,234	$	100,029

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