Accrued Expenses (Tables)

6 Months Ended

12 Months Ended

Jul. 02, 2016

Jan. 02, 2016

Summit Materials, LLC [Member]

Components of Accrued Expenses

	July 2,		January 2,
	2016		2016
Interest	$	25,588	$	19,591
Payroll and benefits		22,780		24,714
Capital lease obligations		12,599		15,263
Insurance		10,603		9,824
Non-income taxes		8,658		4,618
Professional fees		1,011		2,528
Other(1)		25,704		16,404
Total	$	106,943	$	92,942

(1)Consists primarily of subcontractor and working capital settlement accruals.

Accrued expenses consisted of the following as of January 2, 2016 and December 27, 2014:

	2015		2014
Interest	$	19,591	$	32,475
Payroll and benefits		24,714		20,326
Capital lease obligations		15,263		17,530
Insurance		9,824		11,402
Non-income taxes		4,618		5,520
Professional fees		2,528		3,299
Other(1)		16,404		10,944
Total	$	92,942	$	101,496

(1) Consists primarily of subcontractor and working capital settlement accruals.