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REVENUE RECOGNITION - (Tables)
3 Months Ended
Apr. 02, 2022
Revenue from External Customer [Line Items]  
Revenue by Product
Revenue by product for the three months ended April 2, 2022 and April 3, 2021 is as follows:
 Three months ended
 April 2, 2022April 3, 2021
Revenue by product*:  
Aggregates$123,393 $117,388 
Cement42,554 38,139 
Ready-mix concrete157,563 158,233 
Asphalt17,138 28,375 
Paving and related services30,610 43,215 
Other49,689 42,494 
Total revenue$420,947 $427,844 
*Revenue from liquid asphalt terminals is included in asphalt revenue.
Summary of Accounts Receivable, Net Accounts receivable, net consisted of the following as of April 2, 2022 and January 1, 2022: 
 April 2, 2022January 1, 2022
Trade accounts receivable$217,435 $230,714 
Construction contract receivables16,243 47,054 
Retention receivables10,354 13,094 
Receivables from related parties— 292 
Accounts receivable244,032 291,154 
Less: Allowance for doubtful accounts(4,193)(3,928)
Accounts receivable, net$239,839 $287,226 
Summit Materials, LLC  
Revenue from External Customer [Line Items]  
Revenue by Product
Revenue by product for the three months ended April 2, 2022 and April 3, 2021 is as follows:
 Three months ended
 April 2, 2022April 3, 2021
Revenue by product*:  
Aggregates$123,393 $117,388 
Cement42,554 38,139 
Ready-mix concrete157,563 158,233 
Asphalt17,138 28,375 
Paving and related services30,610 43,215 
Other49,689 42,494 
Total revenue$420,947 $427,844 
*Revenue from liquid asphalt terminals is included in asphalt revenue.
Summary of Accounts Receivable, Net
Accounts receivable, net consisted of the following as of April 2, 2022 and January 1, 2022:
 
 April 2, 2022January 1, 2022
Trade accounts receivable$217,435 $230,714 
Construction contract receivables16,243 47,054 
Retention receivables10,354 13,094 
Receivables from related parties— 292 
Accounts receivable244,032 291,154 
Less: Allowance for doubtful accounts(4,193)(3,928)
Accounts receivable, net$239,839 $287,226