Revenue Recognition (Tables)

12 Months Ended

Dec. 28, 2019

Revenue from External Customer [Line Items]

Summary of Revenue by Products

Revenue by product for the years ended December 28, 2019, December 29, 2018 and December 30, 2017 consisted of the following:

	2019		2018		2017
Revenue by product*:
Aggregates	$	469,670	$	373,824	$	313,383
Cement	266,235		258,876		282,041
Ready-mix concrete	607,622		584,114		492,302
Asphalt	330,750		301,247		285,653
Paving and related services	360,234		379,540		371,763
Other	187,629		203,401		187,433
Total revenue	$	2,222,140	$	2,101,002	$	1,932,575

______________________

 *       Revenue from the liquid asphalt terminals is included in asphalt revenue.

Summary of Contract Assets and Liabilities

The following table outlines the significant changes in contract assets and contract liability balances from December 29, 2018 to December 28, 2019. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: 

	Costs and estimated			Billings in excess
	earnings in			of costs and
	excess of billings			estimated earnings
Balance—December 29, 2018	$	18,602		$	11,840
Changes in revenue billed, contract price or cost estimates	(5,558		)	1,988
Other	44			36
Balance—December 28, 2019	$	13,088		$	13,864

Summary of Accounts Receivable, Net

Accounts receivable, net consisted of the following as of December 28, 2019 and December 29, 2018:

	2019			2018
Trade accounts receivable	$	191,672		$	157,601
Construction contract receivables	47,966			47,994
Retention receivables	17,808			15,010
Receivables from related parties	1,596			629
Accounts receivable	259,042			221,234
Less: Allowance for doubtful accounts	(5,786		)	(6,716		)
Accounts receivable, net	$	253,256		$	214,518

Summit Materials, LLC

Revenue from External Customer [Line Items]

Summary of Revenue by Products

Revenue by product for the years ended December 28, 2019, December 29, 2018 and December 30, 2017 consisted of the following:

	2019		2018		2017
Revenue by product*:
Aggregates	$	469,670	$	373,824	$	313,383
Cement	266,235		258,876		282,041
Ready-mix concrete	607,622		584,114		492,302
Asphalt	330,750		301,247		285,653
Paving and related services	360,234		379,540		371,763
Other	187,629		203,401		187,433
Total revenue	$	2,222,140	$	2,101,002	$	1,932,575

______________________

*Revenue from the liquid asphalt terminals is included in asphalt revenue.

Summary of Contract Assets and Liabilities

The following table outlines the significant changes in contract assets and contract liability balances from December 29, 2018 to December 28, 2019. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: 

	Costs and estimated			Billings in excess
	earnings in			of costs and
	excess of billings			estimated earnings
Balance—December 29, 2018	$	18,602		$	11,840
Changes in revenue billed, contract price or cost estimates	(5,558		)	1,988
Other	44			36
Balance—December 28, 2019	$	13,088		$	13,864

Summary of Accounts Receivable, Net

Accounts receivable, net consisted of the following as of December 28, 2019 and December 29, 2018:

	2019			2018
Trade accounts receivable	$	191,672		$	157,601
Construction contract receivables	47,966			47,994
Retention receivables	17,808			15,010
Receivables from related parties	1,596			629
Accounts receivable	259,042			221,234
Less: Allowance for doubtful accounts	(5,786		)	(6,716		)
Accounts receivable, net	$	253,256		$	214,518