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FAIR VALUE - (Tables)
9 Months Ended
Oct. 02, 2021
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Schedule of Contingent Consideration and Derivatives Measured at Fair Value
The fair value of contingent consideration as of October 2, 2021 and January 2, 2021 was:
 October 2, 2021January 2, 2021
Current portion of acquisition-related liabilities and Accrued expenses:  
Contingent consideration$554 $654 
Acquisition-related liabilities and Other noncurrent liabilities:
Contingent consideration$1,199 $1,209 
Schedule of Carrying Value and Fair Value of Financial Instruments The carrying value and fair value of these financial instruments as of October 2, 2021 and January 2, 2021 was:
 
 October 2, 2021January 2, 2021
 Fair ValueCarrying ValueFair ValueCarrying Value
Level 1    
Long-term debt(1)$1,661,673 $1,610,830 $1,971,087 $1,915,425 
Level 3
Current portion of deferred consideration and noncompete obligations(2)12,255 12,255 9,611 9,611 
Long term portion of deferred consideration and noncompete obligations(3)32,024 32,024 11,037 11,037 
(1)$6.4 million was included in current portion of debt as of October 2, 2021 and January 2, 2021.
(2)Included in current portion of acquisition-related liabilities on the consolidated balance sheets.
(3)Included in acquisition-related liabilities on the consolidated balance sheets.
Summit Materials, LLC  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Schedule of Contingent Consideration and Derivatives Measured at Fair Value
The fair value of contingent consideration as of October 2, 2021 and January 2, 2021 was: 
October 2, 2021January 2, 2021
Current portion of acquisition-related liabilities and Accrued expenses:  
Contingent consideration$554 $654 
Acquisition-related liabilities and Other noncurrent liabilities:
Contingent consideration$1,199 $1,209 
Schedule of Carrying Value and Fair Value of Financial Instruments The carrying value and fair value of these financial instruments as of October 2, 2021 and January 2, 2021 was:
 October 2, 2021January 2, 2021
 Fair ValueCarrying ValueFair ValueCarrying Value
Level 1    
Long-term debt(1)$1,661,673 $1,610,830 $1,971,087 $1,915,425 
Level 3    
Current portion of deferred consideration and noncompete obligations(2)12,255 12,255 7,173 7,173 
Long term portion of deferred consideration and noncompete obligations(3)32,024 32,024 11,037 11,037 
(1)$6.4 million was included in current portion of debt as of October 2, 2021 and January 2, 2021.
(2)Included in current portion of acquisition-related liabilities on the consolidated balance sheets.
(3)Included in acquisition-related liabilities on the consolidated balance sheets.