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REVENUE RECOGNITION - (Tables)
6 Months Ended
Jul. 01, 2023
Revenue from External Customer [Line Items]  
Schedule of Revenue by Product
Revenue by product for the three and six months ended July 1, 2023 and July 2, 2022 is as follows:
 Three months endedSix months ended
 July 1, 2023July 2, 2022July 1, 2023July 2, 2022
Revenue by product*:    
Aggregates$182,512 $161,480 $326,165 $284,873 
Cement103,607 86,815 152,620 129,369 
Ready-mix concrete199,570 183,357 338,348 340,920 
Asphalt91,809 94,141 118,444 111,279 
Paving and related services89,374 98,610 116,558 129,220 
Other62,278 62,151 112,403 111,840 
Total revenue$729,150 $686,554 $1,164,538 $1,107,501 
*Revenue from liquid asphalt terminals is included in asphalt revenue.
Schedule of Accounts Receivable, Net
Accounts receivable, net consisted of the following as of July 1, 2023 and December 31, 2022: 
 July 1, 2023December 31, 2022
Trade accounts receivable$314,590 $215,766 
Construction contract receivables52,932 37,067 
Retention receivables10,461 11,048 
Accounts receivable377,983 263,881 
Less: Allowance for doubtful accounts(7,479)(7,212)
Accounts receivable, net$370,504 $256,669 
Summit Materials, LLC  
Revenue from External Customer [Line Items]  
Schedule of Revenue by Product
Revenue by product for the three and six months ended July 1, 2023 and July 2, 2022 is as follows:
 Three months endedSix months ended
 July 1, 2023July 2, 2022July 1, 2023July 2, 2022
Revenue by product*:    
Aggregates$182,512 $161,480 $326,165 $284,873 
Cement103,607 86,815 152,620 129,369 
Ready-mix concrete199,570 183,357 338,348 340,920 
Asphalt91,809 94,141 118,444 111,279 
Paving and related services89,374 98,610 116,558 129,220 
Other62,278 62,151 112,403 111,840 
Total revenue$729,150 $686,554 $1,164,538 $1,107,501 
*Revenue from liquid asphalt terminals is included in asphalt revenue.
Schedule of Accounts Receivable, Net
Accounts receivable, net consisted of the following as of July 1, 2023 and December 31, 2022:
 
 July 1, 2023December 31, 2022
Trade accounts receivable$314,590 $215,766 
Construction contract receivables52,932 37,067 
Retention receivables10,461 11,048 
Accounts receivable377,983 263,881 
Less: Allowance for doubtful accounts(7,479)(7,212)
Accounts receivable, net$370,504 $256,669