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ACCRUED EXPENSES - Components of Accrued Expenses (Details) - USD ($)
$ in Thousands
Mar. 28, 2020
Dec. 28, 2019
Schedule Of Accrued Expenses [Line Items]    
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 21,651 24,214
Total 102,460 120,005
Summit Materials, LLC    
Schedule Of Accrued Expenses [Line Items]    
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 21,651 24,214
Total $ 102,691 $ 120,237