ACCRUED EXPENSES

3 Months Ended

Mar. 28, 2020

Schedule Of Accrued Expenses [Line Items]

ACCRUED EXPENSES

ACCRUED EXPENSES

Accrued expenses consisted of the following as of March 28, 2020 and December 28, 2019:

	March 28, 2020		December 28, 2019
Interest	$	15,852	$	26,892
Payroll and benefits	18,797		29,356
Finance lease obligations	20,724		16,007
Insurance	13,870		14,968
Non-income taxes	10,377		7,666
Professional fees	1,189		902
Other (1)	21,651		24,214
Total	$	102,460	$	120,005

(1)

Consists primarily of subcontractor and working capital settlement accruals.

Summit Materials, LLC

Schedule Of Accrued Expenses [Line Items]

ACCRUED EXPENSES

ACCRUED EXPENSES

Accrued expenses consisted of the following as of March 28, 2020 and December 28, 2019:

	March 28, 2020		December 28, 2019
Interest	$	15,852	$	26,892
Payroll and benefits	18,797		29,356
Finance lease obligations	20,724		16,007
Insurance	13,870		14,968
Non-income taxes	10,608		7,898
Professional fees	1,189		902
Other (1)	21,651		24,214
Total	$	102,691	$	120,237

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