Accrued Expenses (Tables)

12 Months Ended

Dec. 30, 2017

Components of Accrued Expenses

	2017		2016
Interest	$	24,095	$	22,991
Payroll and benefits		33,915		30,546
Capital lease obligations		19,276		11,766
Insurance		11,455		11,966
Non-income taxes		7,236		5,491
Professional fees		1,717		2,459
Other (1)		18,935		26,386
Total	$	116,629	$	111,605

Consists primarily of subcontractor and working capital settlement accruals and deferred revenue.

Summit Materials, LLC

Components of Accrued Expenses

	2017		2016
Interest	$	24,095	$	22,991
Payroll and benefits		33,915		30,546
Capital lease obligations		19,276		11,766
Insurance		11,455		11,966
Non-income taxes		7,467		5,491
Professional fees		1,717		2,459
Other (1)		18,349		25,254
Total	$	116,274	$	110,473

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