Income Taxes (Tables)

12 Months Ended

Dec. 30, 2017

Components of Income Tax Benefit

	2017			2016		2015
Provision for income taxes:
Current	$	2,530	$	2,835	$	1,605
Deferred		(286,507)		(8,134)		(19,868)
Income tax benefit	$	(283,977)	$	(5,299)	$	(18,263)

Schedule of Reconciliation of Income Tax (Benefit) Expense

The effective tax rate on pre-tax income differs from the U.S. statutory rate of 35% due to the following:

	2017		2016		2015
Income tax expense (benefit) at federal statutory tax rate	$	(55,365)	$	14,290	$	(6,718)
Less: Income tax benefit at federal statutory tax rate for LLC entities		(2,123)		(10,608)		(22,649)
State and local income taxes		(5,209)		2,490		(2,389)
Permanent differences		(4,410)		(5,902)		2,147
Effective tax rate change		216,904		(1,432)		10
Tax receivable agreement expense		104,804		5,228		—
Change in valuation allowance		(500,162)		239,008		261,302
Impact of LP Unit ownership change		(31,790)		(252,456)		(249,400)
Other		(6,626)		4,083		(566)
Income tax benefit	$	(283,977)	$	(5,299)	$	(18,263)

Components of Net Deferred Income Tax Liability

	2017		2016
Deferred tax (liabilities) assets:
Net intangible assets	$	316,950	$	591,464
Accelerated depreciation		(147,943)		(184,794)
Net operating loss		94,751		71,379
Investment in limited partnership		(14,467)		(13,633)
Mining reclamation reserve		1,239		1,220
Working capital (e.g., accrued compensation, prepaid assets)		35,237		41,529
Less valuation allowance		(1,675)		(502,839)
Deferred tax assets		284,092		4,326
Less foreign deferred tax liability (included in other noncurrent liabilities)		(3,992)		—
Net deferred tax asset	$	280,100	$	4,326

Summary of Valuation Allowance

	2017		2016
Valuation Allowance:
Beginning balance	$	(502,839)	$	(263,825)
Additional basis from exchanged LP Units		(31,790)		(252,456)
Change in valuation allowance		531,952		13,448
Other		1,002		(6)
Ending balance	$	(1,675)	$	(502,839)

Summit Materials, LLC

Components of Income Tax Benefit

	2017		2016		2015
Provision for income taxes:
Current	$	2,762	$	2,835	$	1,605
Deferred		(23,107)		(8,134)		(19,868)
Income tax benefit	$	(20,345)	$	(5,299)	$	(18,263)

Schedule of Reconciliation of Income Tax (Benefit) Expense

	2017		2016		2015
Income tax expense (benefit) at federal statutory tax rate	$	39,797	$	19,882	$	(6,412)
Less: Income tax benefit at federal statutory tax rate for LLC entities		(36,171)		(21,042)		(9,908)
State and local income taxes		1,751		1,279		(2,389)
Permanent differences		(630)		(1,726)		2,147
Effective tax rate change		(24,243)		(1,432)		10
Valuation allowance		—		148		—
Other		(849)		(2,408)		(1,711)
Income tax benefit	$	(20,345)	$	(5,299)	$	(18,263)

Components of Net Deferred Income Tax Liability

	2017		2016
Deferred tax (liabilities) assets:
Accelerated depreciation	$	(47,920)	$	(58,094)
Net operating loss		20,671		24,884
Investment in limited partnership		(10,800)		(12,899)
Net intangible assets		(1,256)		(999)
Mining reclamation reserve		488		582
Working capital (e.g., accrued compensation, prepaid assets)		1,267		1,386
Net deferred tax liabilities		(37,550)		(45,140)
Less valuation allowance		(1,675)		(2,677)
Net deferred tax liability	$	(39,225)	$	(47,817)