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ACCRUED EXPENSES
3 Months Ended
Mar. 30, 2024
Schedule Of Accrued Expenses [Line Items]  
ACCRUED EXPENSES ACCRUED EXPENSES
 
Accrued expenses consisted of the following as of March 30, 2024 and December 30, 2023:
 March 30, 2024December 30, 2023
Interest$43,210 $27,593 
Payroll and benefits29,616 63,888 
Finance lease obligations4,698 4,020 
Insurance34,653 25,277 
Current portion of accrued taxes and TRA liability23,317 11,042 
Deferred asset purchase payments7,269 5,903 
Professional fees6,580 2,036 
Other (1)42,433 31,932 
Total$191,776 $171,691 
(1)Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.
Summit Materials, LLC  
Schedule Of Accrued Expenses [Line Items]  
ACCRUED EXPENSES ACCRUED EXPENSES
 
Accrued expenses consisted of the following as of March 30, 2024 and December 30, 2023:
March 30, 2024December 30, 2023
Interest$43,210 $27,593 
Payroll and benefits29,616 63,888 
Finance lease obligations4,698 4,020 
Insurance34,653 25,277 
Accrued taxes21,475 12,285 
Deferred asset purchase payments7,269 5,903 
Professional fees6,580 2,036 
Other (1)42,433 31,932 
Total$189,934 $172,934 
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(1) Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.