REVENUE RECOGNITION - (Tables)

3 Months Ended

Mar. 28, 2020

Revenue from External Customer [Line Items]

Revenue by Product

Revenue by product for the three months ended March 28, 2020 and March 30, 2019 is as follows:

	Three months ended
	March 28, 2020		March 30, 2019
Revenue by product*:
Aggregates	$	96,161	$	87,872
Cement	32,863		32,499
Ready-mix concrete	141,704		117,320
Asphalt	23,206		23,038
Paving and related services	33,426		34,345
Other	39,830		37,565
Total revenue	$	367,190	$	332,639

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

Summary of Accounts Receivable, Net

Accounts receivable, net consisted of the following as of March 28, 2020 and December 28, 2019: 

	March 28, 2020			December 28, 2019
Trade accounts receivable	$	195,623		$	191,672
Construction contract receivables	22,074			47,966
Retention receivables	18,141			17,808
Receivables from related parties	1,585			1,596
Accounts receivable	237,423			259,042
Less: Allowance for doubtful accounts	(6,208		)	(5,786		)
Accounts receivable, net	$	231,215		$	253,256

Summit Materials, LLC

Revenue from External Customer [Line Items]

Revenue by Product

Revenue by product for the three months ended March 28, 2020 and March 30, 2019 is as follows:

	Three months ended
	March 28,		March 30,
	2020		2019
Revenue by product*:
Aggregates	$	96,161	$	87,872
Cement	32,863		32,499
Ready-mix concrete	141,704		117,320
Asphalt	23,206		23,038
Paving and related services	33,426		34,345
Other	39,830		37,565
Total revenue	$	367,190	$	332,639

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

Summary of Accounts Receivable, Net

Accounts receivable, net consisted of the following as of March 28, 2020 and December 28, 2019:

	March 28,			December 28,
	2020			2019
Trade accounts receivable	$	195,623		$	191,672
Construction contract receivables	22,074			47,966
Retention receivables	18,141			17,808
Receivables from related parties	1,585			1,596
Accounts receivable	237,423			259,042
Less: Allowance for doubtful accounts	(6,208		)	(5,786		)
Accounts receivable, net	$	231,215		$	253,256