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ACCRUED EXPENSES - (Tables)
3 Months Ended
Apr. 01, 2023
Schedule Of Accrued Expenses [Line Items]  
Schedule of Components of Accrued Expenses
Accrued expenses consisted of the following as of April 1, 2023 and December 31, 2022:
 April 1, 2023December 31, 2022
Interest$11,064 $24,625 
Payroll and benefits20,447 34,485 
Finance lease obligations4,224 6,959 
Insurance19,713 18,127 
Current portion of TRA liability and non-income taxes9,536 4,360 
Deferred asset purchase payments5,287 5,131 
Professional fees2,053 924 
Other (1)25,154 25,356 
Total$97,478 $119,967 
(1)Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.
Summit Materials, LLC  
Schedule Of Accrued Expenses [Line Items]  
Schedule of Components of Accrued Expenses Accrued expenses consisted of the following as of April 1, 2023 and December 31, 2022:
April 1, 2023December 31, 2022
Interest$11,064 $24,625 
Payroll and benefits20,447 34,485 
Finance lease obligations4,224 6,959 
Insurance19,713 18,127 
Non-income taxes5,621 5,101 
Deferred asset purchase payments5,287 5,131 
Professional fees2,053 924 
Other (1)25,154 25,356 
Total$93,563 $120,708 
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(1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.