Accrued Expenses

12 Months Ended

Jan. 02, 2021

Schedule Of Accrued Expenses [Line Items]

Accrued Expenses

Accrued Expenses

Accrued expenses consisted of the following as of January 2, 2021 and December 28, 2019:

	2020		2019
Interest	$	21,860	$	26,892
Payroll and benefits	46,026		29,356
Finance lease obligations	24,601		16,007
Insurance	18,355		14,968
Non-income taxes	15,669		7,666
Deferred asset purchase payments	9,749		3,525
Professional fees	828		902
Other (1)	23,482		20,689
Total	$	160,570	$	120,005

______________________

(1)Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.

Summit Materials, LLC

Schedule Of Accrued Expenses [Line Items]

Accrued Expenses

Accrued Expenses

Accrued expenses consisted of the following as of January 2, 2021 and December 28, 2019:

	2020		2019
Interest	$	21,860	$	26,892
Payroll and benefits	46,026		29,356
Finance lease obligations	24,601		16,007
Insurance	18,355		14,968
Non-income taxes	15,900		7,898
Deferred asset purchase payments	9,749		3,525
Professional fees	828		902
Other (1)	23,482		20,689
Total	$	160,801	$	120,237

______________________

(1)Consists primarily of current portion of asset retirement obligations and miscellaneous accruals.