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INCOME TAXES - Narrative (Details) - USD ($)
3 Months Ended 9 Months Ended
Oct. 02, 2021
Sep. 26, 2020
Mar. 28, 2020
Oct. 02, 2021
Sep. 26, 2020
Jan. 02, 2021
Income Taxes [Line Items]            
Income tax expense (benefit) $ 20,513,000 $ (19,613,000)   $ 33,478,000 $ (25,333,000)  
Unrecognized tax benefits, decrease due to CARES Act   (32,900,000) $ 9,500,000      
Valuation allowance 1,675,000     1,675,000   $ 1,675,000
Income tax provision, interest or penalties recognized 0 0   0 0  
Deferred tax asset, Investment in limited partnership 10,800,000     10,800,000    
Tax receivable agreement liability 330,871,000     330,871,000   321,680,000
Tax Receivable Agreement            
Income Taxes [Line Items]            
Tax receivable agreement liability 330,900,000     330,900,000   $ 321,700,000
Summit Holdings LP            
Income Taxes [Line Items]            
Distributions to LP Unitholders       $ 0 0  
Summit Holdings LP | Tax Receivable Agreement            
Income Taxes [Line Items]            
Percentage of benefits to be paid on tax receivable agreement       85.00%    
Summit Materials, LLC            
Income Taxes [Line Items]            
Income tax expense (benefit) 7,016,000 (5,106,000)   $ 12,531,000 (4,877,000)  
Income tax provision, interest or penalties recognized $ 0 $ 0   $ 0 $ 0  
Common Class A            
Income Taxes [Line Items]            
Exchanges during period (in shares)       1,440,983 196,542