Consolidated Balance Sheets - Summit Materials LLC - USD ($) $ in Thousands	Jul. 01, 2023	Dec. 31, 2022
Current assets:
Cash and cash equivalents	$ 230,010	$ 520,451
Accounts receivable, net	370,504	256,669
Cost and estimated earnings in excess of billings	35,315	6,510
Inventories	246,275	212,491
Other current assets	22,336	20,787
Current assets held for sale	1,862	1,468
Total current assets	906,302	1,018,376
Property, plant and equipment, less accumulated depreciation, depletion and amortization (July 1, 2023 - $1,352,008 and December 31, 2022 - $1,267,557)	1,979,986	1,813,702
Goodwill	1,228,468	1,132,546
Intangible assets, less accumulated amortization (July 1, 2023 - $17,321 and December 31, 2022 - $15,503)	69,714	71,384
Operating lease right-of-use assets	36,013	37,889
Other assets	48,187	44,809
Total assets	4,395,487	4,255,692
Current liabilities:
Current portion of debt	5,096	5,096
Current portion of acquisition-related liabilities	7,243	13,718
Accounts payable	171,221	104,031
Accrued expenses	148,660	119,967
Current operating lease liabilities	7,707	7,296
Billings in excess of costs and estimated earnings	7,054	5,739
Total current liabilities	346,981	255,847
Long-term debt	1,487,289	1,488,569
Acquisition-related liabilities	23,503	29,051
Noncurrent operating lease liabilities	33,563	35,737
Other noncurrent liabilities	107,563	106,686
Total liabilities	2,321,523	2,243,702
Commitments and contingencies (see note 11)
Stockholders’ equity:
Accumulated earnings	643,728	590,895
Accumulated other comprehensive loss	6,326	3,084
Total liabilities and members' interest	4,395,487	4,255,692
Summit Materials, LLC
Current assets:
Cash and cash equivalents	230,010	520,451
Accounts receivable, net	370,504	256,669
Cost and estimated earnings in excess of billings	35,315	6,510
Inventories	246,275	212,491
Other current assets	22,336	20,787
Current assets held for sale	1,862	1,468
Total current assets	906,302	1,018,376
Property, plant and equipment, less accumulated depreciation, depletion and amortization (July 1, 2023 - $1,352,008 and December 31, 2022 - $1,267,557)	1,979,986	1,813,702
Goodwill	1,229,468	1,133,546
Intangible assets, less accumulated amortization (July 1, 2023 - $17,321 and December 31, 2022 - $15,503)	69,714	71,384
Operating lease right-of-use assets	36,013	37,889
Other assets	48,187	44,809
Total assets	4,269,670	4,119,706
Current liabilities:
Current portion of debt	5,096	5,096
Current portion of acquisition-related liabilities	7,243	13,718
Accounts payable	171,076	104,430
Accrued expenses	144,745	120,708
Current operating lease liabilities	7,707	7,296
Billings in excess of costs and estimated earnings	7,054	5,739
Total current liabilities	342,921	256,987
Long-term debt	1,487,289	1,488,569
Acquisition-related liabilities	23,503	29,051
Noncurrent operating lease liabilities	33,563	35,737
Other noncurrent liabilities	167,090	166,212
Total liabilities	2,054,366	1,976,556
Commitments and contingencies (see note 11)
Stockholders’ equity:
Members' equity	1,430,448	1,425,278
Accumulated earnings	802,127	739,248
Accumulated other comprehensive loss	(17,271)	(21,376)
Total members' interest	2,215,304	2,143,150
Total liabilities and members' interest	$ 4,269,670	$ 4,119,706