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FAIR VALUE - (Tables)
6 Months Ended
Jul. 01, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Schedule of Contingent Consideration and Derivatives Measured at Fair Value
The fair value of contingent consideration as of July 1, 2023 and December 31, 2022 was:
 July 1, 2023December 31, 2022
Current portion of acquisition-related liabilities and Accrued expenses:  
Contingent consideration$336 $336 
Acquisition-related liabilities and Other noncurrent liabilities:
Contingent consideration$5,102 $4,981 
Schedule of Carrying Value and Fair Value of Financial Instruments The carrying value and fair value of these financial instruments as of July 1, 2023 and December 31, 2022 was:
 
 July 1, 2023December 31, 2022
 Fair ValueCarrying ValueFair ValueCarrying Value
Level 1    
Long-term debt(1)$1,456,913 $1,502,511 $1,447,673 $1,504,549 
Level 3
Current portion of deferred consideration and noncompete obligations(2)6,907 6,907 13,382 13,382 
Long term portion of deferred consideration and noncompete obligations(3)18,401 18,401 24,070 24,070 
(1)$5.1 million was included in current portion of debt as of July 1, 2023 and December 31, 2022.
(2)Included in current portion of acquisition-related liabilities on the consolidated balance sheets.
(3)Included in acquisition-related liabilities on the consolidated balance sheets.
Summit Materials, LLC  
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]  
Schedule of Contingent Consideration and Derivatives Measured at Fair Value
The fair value of contingent consideration as of July 1, 2023 and December 31, 2022 was: 
July 1, 2023December 31, 2022
Current portion of acquisition-related liabilities and Accrued expenses:  
Contingent consideration$336 $336 
Acquisition-related liabilities and Other noncurrent liabilities:
Contingent consideration$5,102 $4,981 
Schedule of Carrying Value and Fair Value of Financial Instruments The carrying value and fair value of these financial instruments as of July 1, 2023 and December 31, 2022 was:
 July 1, 2023December 31, 2022
 Fair ValueCarrying ValueFair ValueCarrying Value
Level 1    
Long-term debt(1)$1,456,913 $1,502,511 $1,447,673 $1,504,549 
Level 3    
Current portion of deferred consideration and noncompete obligations(2)6,907 6,907 13,382 13,382 
Long term portion of deferred consideration and noncompete obligations(3)18,401 18,401 24,070 24,070 
(1)$5.1 million was included in current portion of debt as of July 1, 2023 and December 31, 2022.
(2)Included in current portion of acquisition-related liabilities on the consolidated balance sheets.
(3)Included in acquisition-related liabilities on the consolidated balance sheets.