Revenue Recognition (Tables)

12 Months Ended

Dec. 30, 2017

Summary of Accounts Receivable, Net

	2017		2016
Trade accounts receivable	$	187,528	$	152,845
Retention receivables		14,973		12,117
Receivables from related parties		468		721
Accounts receivable		202,969		165,683
Less: Allowance for doubtful accounts		(4,639)		(3,306)
Accounts receivable, net	$	198,330	$	162,377

Summit Materials, LLC

Summary of Accounts Receivable, Net

	2017		2016
Trade accounts receivable	$	187,528	$	152,845
Retention receivables		14,973		12,117
Receivables from related parties		468		721
Accounts receivable		202,969		165,683
Less: Allowance for doubtful accounts		(4,639)		(3,306)
Accounts receivable, net	$	198,330	$	162,377