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Employee Benefit Plans (Tables)
 12 Months Ended
Jan. 02, 2021
Defined Benefit Plan Disclosure [Line Items]  
Obligations and Funded Status The following information is as of January 2, 2021 and December 28, 2019 and for the years ended January 2, 2021, December 28, 2019 and December 29, 2018: 
 20202019
 PensionHealthcarePensionHealthcare
 benefits& Life Ins.benefits& Life Ins.
Change in benefit obligations:
Beginning of period$26,181 $9,090 $24,203 $9,203 
Service cost71 176 60 166 
Interest cost733 242 928 321 
Actuarial (gain) loss2,425 676 2,571 165 
Benefits paid(1,583)(955)(1,581)(765)
End of period$27,827 $9,229 $26,181 $9,090 
Change in fair value of plan assets:
Beginning of period$18,242 $— $17,449 $— 
Actual return on plan assets1,916 — 2,055 — 
Employer contributions483 955 319 765 
Benefits paid(1,583)(955)(1,581)(765)
End of period$19,058 $— $18,242 $— 
Funded status of plans$(8,769)$(9,229)$(7,939)$(9,090)
Current liabilities$— $(636)$— $(653)
Noncurrent liabilities(8,769)(8,593)(7,939)(8,437)
Liability recognized$(8,769)$(9,229)$(7,939)$(9,090)
Amounts recognized in accumulated other comprehensive income:
Net actuarial (gain) loss$10,689 $2,707 $9,286 $2,121 
Prior service cost— (1,690)— (1,931)
Total amount recognized$10,689 $1,017 $9,286 $190 
Amounts Recognized in Other Comprehensive (Gain) Loss
The amount recognized in accumulated other comprehensive income (“AOCI”) is the actuarial loss (credit) and prior service cost, which has not yet been recognized in periodic benefit cost.
 
 202020192018
 PensionHealthcarePensionHealthcarePensionHealthcare
 benefits & Life Ins.benefits& Life Ins.benefits& Life Ins.
Amounts recognized in other comprehensive (income) loss:
Net actuarial loss (gain) $1,728 $675 $1,760 $165 $(1,300)$(172)
Amortization of prior year service cost— 241 — 241 — 241 
Amortization of gain(326)(89)(202)(39)(312)(118)
Total amount recognized$1,402 $827 $1,558 $367 $(1,612)$(49)
Schedule of Net Benefit Costs
Components of net periodic benefit cost:
Service cost$71 $176 $60 $166 $67 $170 
Interest cost733 242 928 321 898 317 
Amortization of gain326 89 202 39 312 118 
Expected return on plan assets(1,221)— (1,244)— (1,284)— 
Amortization of prior service credit— (241)— (241)— (241)
Net periodic (expense) benefit cost$(91)$266 $(54)$285 $(7)$364 
Schedule of Assumptions Used Weighted-average assumptions used to determine the benefit obligations as of year-end 2020 and 2019 are:
 20202019
        Healthcare        Healthcare
Pension benefits & Life Ins. Pension benefits & Life Ins. 
Discount rate    
1.84% - 2.14%
1.80% - 1.82%
2.78% - 2.96%
2.73% - 2.79%
Expected long-term rate of return on plan assets7.00%N/A7.00%N/A
 
Weighted-average assumptions used to determine net periodic benefit cost for years ended January 2, 2021, December 28, 2019 and December 29, 2018:
 202020192018
        Healthcare        HealthcareHealthcare
Pension benefits & Life Ins.Pension benefits & Life Ins. Pension benefits & Life Ins. 
Discount rate    
2.78% - 2.96%
2.73% - 2.79%
3.90% - 4.02%
3.87% - 3.91%
3.23% - 3.37%
3.20% - 3.25%
Expected long-term rate of return on plan assets7.00%N/A7.00%N/A7.00%N/A
Fair Value of Company's Pension Plans' Assets
The fair value of the Plans’ assets by asset class and fair value hierarchy level as of January 2, 2021 and December 28, 2019 are as follows:
 
 2020
  Quoted prices in active 
 Total fairmarkets for identicalObservable
 valueassets (Level 1)inputs (Level 2)
Fixed income securities:            
Intermediate—government$3,294 $3,294 $— 
Intermediate—corporate3,218 — 3,218 
Short-term—government705 705 — 
Short-term—corporate448 — 448 
International1,086 — 1,086 
Equity securities:
U.S. Large cap value1,516 1,516 — 
U.S. Large cap growth1,483 1,483 — 
U.S. Mid cap value631 631 — 
U.S. Mid cap growth619 619 — 
U.S. Small cap value663 663 — 
U.S. Small cap growth650 650 — 
International1,227 407 820 
Emerging Markets409 409 — 
Commodities Broad Basket1,002 182 820 
Cash2,107 2,107 — 
Total$19,058 $12,666 $6,392 
 
 2019
  Quoted prices in active 
 Total fairmarkets for identicalObservable
 valueassets (Level 1)inputs (Level 2)
Fixed income securities:
Intermediate—government$2,482 $2,482 $— 
Intermediate—corporate1,066 — 1,066 
Short-term—government1,387 1,387 — 
Short-term—corporate3,173 — 3,173 
International1,387 — 1,387 
Equity securities:
U.S. Large cap value1,225 1,225 — 
U.S. Large cap growth1,167 1,167 — 
U.S. Mid cap value581 581 — 
U.S. Mid cap growth578 578 — 
U.S. Small cap value583 583 — 
U.S. Small cap growth593 593 — 
Managed Futures340 — 340 
International1,174 386 788 
Emerging Markets394 394 — 
Commodities Broad Basket1,118 362 756 
Cash994 994 — 
Total$18,242 $10,732 $7,510 
Estimated Benefit Payments
The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows:
 
 PensionHealthcare and Life
 benefitsInsurance Benefits
2021$1,692 $636 
20221,693 630 
20231,696 617 
20241,655 619 
20251,613 627 
2026 - 20307,597 3,139 
Schedule of Multiemployer Plans
Expiration Date of
Pension Protection ActFIP/RP StatusContributions of CompanyCollective-
PensionEIN/ PensionZone StatusPending/($ in thousands)SurchargeBargaining
Trust FundPlan Number20202019Implemented20202019ImposedAgreement
Construction Industry Laborers Pension Fund43-6060737/001Green - as of December 31, 2019Green - as of December 31, 2018None$100 $112 No3/31/2021
Operating Engineers Local 101 Pension Plan43-6059213/001Green - as of December 31, 2019Green - as of December 31, 2018None20 23 No3/31/2021
Total Contributions$120 $135 
Summit Materials, LLC  
Defined Benefit Plan Disclosure [Line Items]  
Obligations and Funded Status The following information is as of January 2, 2021 and December 28, 2019 and for the years ended January 2, 2021, December 28, 2019 and December 29, 2018:  
 20202019
PensionHealthcarePensionHealthcare
benefits& Life Ins.benefits& Life Ins.
Change in benefit obligations:
Beginning of period$26,181 $9,090 $24,203 $9,203 
Service cost71 176 60 166 
Interest cost733 242 928 321 
Actuarial (gain) loss2,425 676 2,571 165 
Benefits paid(1,583)(955)(1,581)(765)
End of period$27,827 $9,229 $26,181 $9,090 
Change in fair value of plan assets:
Beginning of period$18,242 $— $17,449 $— 
Actual return on plan assets1,916 — 2,055 — 
Employer contributions483 955 319 765 
Benefits paid(1,583)(955)(1,581)(765)
End of period$19,058 $— $18,242 $— 
Funded status of plans$(8,769)$(9,229)$(7,939)$(9,090)
Current liabilities$— $(636)$— $(653)
Noncurrent liabilities(8,769)(8,593)(7,939)(8,437)
Liability recognized$(8,769)$(9,229)$(7,939)$(9,090)
Amounts recognized in accumulated other comprehensive income:
Net actuarial (gain) loss$10,689 $2,707 $9,286 $2,121 
Prior service cost— (1,690)— (1,931)
Total amount recognized$10,689 $1,017 $9,286 $190 
Amounts Recognized in Other Comprehensive (Gain) Loss
 202020192018
PensionHealthcarePensionHealthcarePensionHealthcare
benefits& Life Ins.benefits& Life Ins.benefits& Life Ins.
Amounts recognized in other comprehensive (income) loss:
Net actuarial loss (gain) $1,728 $675 $1,760 $165 $(1,300)$(172)
Amortization of prior year service cost— 241 — 241 — 241 
Amortization of gain(326)(89)(202)(39)(312)(118)
Total amount recognized$1,402 $827 $1,558 $367 $(1,612)$(49)
Components of net periodic benefit cost:
Service cost$71 $176 $60 $166 $67 $170 
Interest cost733 242 928 321 898 317 
Amortization of gain326 89 202 39 312 118 
Expected return on plan assets(1,221)— (1,244)— (1,284)— 
Amortization of prior service credit— (241)— (241)— (241)
Net periodic (expense) benefit cost$(91)$266 $(54)$285 $(7)$364 
Schedule of Assumptions Used Weighted-average assumptions used to determine the benefit obligations as of year-end 2020 and 2019 are:
 20202019
HealthcareHealthcare
Pension benefits& Life Ins.Pension benefits& Life Ins.
Discount rate
1.84% - 2.14%
1.80% - 1.82%
2.78% - 2.96%
2.73% - 2.79%
Expected long-term rate of return on plan assets7.00%N/A7.00%N/A
 
Weighted-average assumptions used to determine net periodic benefit cost for years ended January 2, 2021, December 28, 2019 and December 29, 2018:
 
 202020192018
HealthcareHealthcareHealthcare
Pension benefits& Life Ins.Pension benefits& Life Ins.Pension benefits& Life Ins.
Discount rate
2.78% - 2.96%
2.73% - 2.79%
3.90% - 4.02%
3.87% - 3.91%
3.23% - 3.37%
3.20% - 3.25%
Expected long-term rate of return on plan assets7.00%N/A7.00%N/A7.00%N/A
Fair Value of Company's Pension Plans' Assets
The fair value of the Plans’ assets by asset class and fair value hierarchy level as of January 2, 2021 and December 28, 2019 are as follows:
 
 2020
  Quoted prices in active 
 Total fairmarkets for identicalObservable
 valueassets (Level 1)inputs (Level 2)
Fixed income securities:            
Intermediate—government$3,294 $3,294 $— 
Intermediate—corporate3,218 — 3,218 
Short-term—government705 705 — 
Short-term—corporate448 — 448 
International1,086 — 1,086 
Equity securities:
U.S. Large cap value1,516 1,516 — 
U.S. Large cap growth1,483 1,483 — 
U.S. Mid cap value631 631 — 
U.S. Mid cap growth619 619 — 
U.S. Small cap value663 663 — 
U.S. Small cap growth650 650 — 
International1,227 407 820 
Emerging Markets409 409 — 
Commodities Broad Basket1,002 182 820 
Cash2,107 2,107 — 
Total$19,058 $12,666 $6,392 
 
 
 2019
  Quoted prices in active 
 Total fairmarkets for identicalObservable
 valueassets (Level 1)inputs (Level 2)
Fixed income securities:   
Intermediate—government$2,482 $2,482 $— 
Intermediate—corporate1,066 — 1,066 
Short-term—government1,387 1,387 — 
Short-term—corporate3,173 — 3,173 
International1,387 — 1,387 
Equity securities:
U.S. Large cap value1,225 1,225 — 
U.S. Large cap growth1,167 1,167 — 
U.S. Mid cap value581 581 — 
U.S. Mid cap growth578 578 — 
U.S. Small cap value583 583 — 
U.S. Small cap growth593 593 — 
Managed Futures340 — 340 
International1,174 386 788 
Emerging Markets394 394 — 
Commodities Broad Basket1,118 362 756 
Cash994 994 — 
Total$18,242 $10,732 $7,510 
Estimated Benefit Payments
The estimated benefit payments for each of the next five years and the five-year period thereafter are as follows:
 
 PensionHealthcare and Life
 benefitsInsurance Benefits
2021$1,692 $636 
20221,693 630 
20231,696 617 
20241,655 619 
20251,613 627 
2026 - 20307,597 3,139 
Schedule of Multiemployer Plans
Expiration Date of
Pension Protection ActFIP/RP StatusContributions of CompanyCollective-
PensionEIN/ PensionZone StatusPending/($ in thousands)SurchargeBargaining
Trust FundPlan Number20202019Implemented20202019ImposedAgreement
Construction Industry Laborers Pension Fund43-6060737/001Green - as of December 31, 2019Green - as of December 31, 2018None$100 $112 No3/31/2021
Operating Engineers Local 101 Pension Plan43-6059213/001Green - as of December 31, 2019Green - as of December 31, 2018None20 23 No3/31/2021
Total Contributions$120 $135