Accrued Expenses (Tables)

9 Months Ended

Sep. 30, 2017

Components of Accrued Expenses

	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

Consists primarily of subcontractor and working capital settlement accruals.

Summit Materials, LLC

Components of Accrued Expenses

	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

Consists primarily of subcontractor and working capital settlement accruals.