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ACQUISITIONS, DISPOSTIONS, GOODWILL AND INTANGIBLES - (Tables)
 3 Months Ended
Apr. 02, 2022
Business Acquisition [Line Items]  
Goodwill by Reportable Segment and in Total
Changes in the carrying amount of goodwill, by reportable segment, from January 1, 2022 to April 2, 2022 are summarized as follows:
 WestEastCement
Total  
Balance—January 1, 2022$570,509 $388,585 $204,656 $1,163,750 
Dispositions (1)— (12,036)— (12,036)
Foreign currency translation adjustments621 — — 621 
Goodwill allocated to assets held for sale— (6,059)— (6,059)
Balance—April 2, 2022$571,130 $370,490 $204,656 $1,146,276 
_______________________________________________________________________
(1) Reflects goodwill derecognition from dispositions completed during the three months ended April 2, 2022.
Intangible Assets by Type and in Total The following table shows intangible assets by type and in total:
 April 2, 2022January 1, 2022
 Gross
 Carrying
 Amount		Accumulated
 Amortization		Net
 Carrying
 Amount		Gross
 Carrying
 Amount		Accumulated
 Amortization		Net
 Carrying
 Amount
Operating permits$33,671 $(2,987)$30,684 $33,671 $(2,467)$31,204 
Mineral leases15,463 (6,105)9,358 19,927 (8,922)11,005 
Reserve rights25,586 (3,535)22,051 25,586 (3,329)22,257 
Other5,286 (364)4,922 5,481 (551)4,930 
Total intangible assets$80,006 $(12,991)$67,015 $84,665 $(15,269)$69,396 
Estimated Amortization Expense for Intangible Assets The estimated amortization expense for the intangible assets for each of the five years subsequent to April 2, 2022 is as follows:
2022 (nine months)$2,830 
20233,780 
20243,754 
20253,710 
20263,661 
20273,649 
Thereafter45,631 
Total$67,015 
Schedule of Asset and Liabilities Held for Sale Asset and liabilities held for sale as of April 2, 2022 and January 1, 2022 were as follows:
April 2, 2022January 1, 2022
Cash and cash equivalents$175 $— 
Accounts receivable, net7,124 — 
Costs and estimated earnings in excess of billings1,333 — 
Inventories26,361 — 
Other current assets1,579 1,236 
Total current assets held for sale$36,572 $1,236 
Property, plant and equipment, net$77,988 $— 
Goodwill6,059 — 
Intangible assets, net1,858 — 
Operating lease right-of-use assets998 — 
Other assets15,279 — 
Total noncurrent assets held for sale$102,182 $— 
Accounts payable$7,844 $— 
Accrued expenses3,873 — 
Current operating lease liabilities403 — 
Billings in excess of costs and estimated earnings990 — 
Total current liabilities held for sale$13,110 $— 
Noncurrent operating lease liabilities$538 $— 
Other noncurrent liabilities2,493 — 
Total noncurrent liabilities held for sale$3,031 $— 

The above stated amounts classified as held for sale have been excluded from the tables shown in Note 2 - Intangible Assets, Note 3 - Accounts Receivable, net, Note 4 - Inventories, Note 5 - Accrued Expenses and Note 11 - Leases.
Summit Materials, LLC  
Business Acquisition [Line Items]  
Goodwill by Reportable Segment and in Total
Changes in the carrying amount of goodwill, by reportable segment, from January 1, 2022 to April 2, 2022 are summarized as follows:
 WestEastCement
Total  
Balance—January 1, 2022$571,509 $388,585 $204,656 $1,164,750 
Dispositions (1)— (12,036)— (12,036)
Foreign currency translation adjustments621 — — 621 
Goodwill allocated to assets held for sale— (6,059)— (6,059)
Balance—April 2, 2022$572,130 $370,490 $204,656 $1,147,276 
_______________________________________________________________________
(1) Reflects goodwill derecognition from dispositions completed during the three months ended April 2, 2022.
Intangible Assets by Type and in Total The following table shows intangible assets by type and in total: 
 April 2, 2022January 1, 2022
Gross
Carrying
Amount		Accumulated
Amortization		Net
Carrying
Amount		Gross
Carrying
Amount		Accumulated
Amortization		Net
Carrying
Amount
Operating permits$33,671 $(2,987)$30,684 $33,671 $(2,467)$31,204 
Mineral leases15,463 (6,105)9,358 19,927 (8,922)11,005 
Reserve rights25,586 (3,535)22,051 25,586 (3,329)22,257 
Other5,286 (364)4,922 5,481 (551)4,930 
Total intangible assets$80,006 $(12,991)$67,015 $84,665 $(15,269)$69,396 
Estimated Amortization Expense for Intangible Assets The estimated amortization expense for the intangible assets for each of the five years subsequent to April 2, 2022 is as follows:
 
2022 (nine months)$2,830 
20233,780 
20243,754 
20253,710 
20263,661 
20273,649 
Thereafter45,631 
Total$67,015 
Schedule of Asset and Liabilities Held for Sale Asset and liabilities held for sale as of April 2, 2022 and January 1, 2022 were as follows:
April 2, 2022January 1, 2022
Cash and cash equivalents$175 $— 
Accounts receivable, net7,124 — 
Costs and estimated earnings in excess of billings1,333 — 
Inventories26,361 — 
Other current assets1,579 1,236 
Total current assets held for sale$36,572 $1,236 
Property, plant and equipment, net$77,988 $— 
Goodwill6,059 — 
Intangible assets, net1,858 — 
Operating lease right-of-use assets998 — 
Other assets15,279 — 
Total noncurrent assets held for sale$102,182 $— 
Accounts payable$7,844 $— 
Accrued expenses3,873 — 
Current operating lease liabilities403 — 
Billings in excess of costs and estimated earnings990 — 
Total current liabilities held for sale$13,110 $— 
Noncurrent operating lease liabilities$538 $— 
Other noncurrent liabilities2,493 — 
Total noncurrent liabilities held for sale$3,031 $—