Income Taxes (Tables) - Summit Materials, LLC [Member]

12 Months Ended

Jan. 02, 2016

Components of Income Tax Benefit

For the years ended January 2, 2016, December 27, 2014 and December 28, 2013, income taxes consisted of the following:

	2015			2014			2013
Provision for income taxes:
Current	$	1,605		$	(905	)	$	1,761
Deferred		(19,868	)		(6,078	)		(4,408	)
Income tax benefit	$	(18,263	)	$	(6,983	)	$	(2,647	)

Schedule of Income Tax Benefit

The effective tax rate on pre-tax income differs from the U.S. statutory rate of 35% due to the following:

	2015			2014			2013
Income tax benefit at federal statutory tax rate	$	(6,412	)	$	(4,643	)	$	(37,160	)
Less: Income tax (benefit) expense at federal statutory tax rate for LLC entities		(9,908	)		(2,272	)		32,801
State and local income taxes		(2,389	)		(224	)		130
Permanent differences		2,147			(129	)		(411	)
Goodwill impairment		—			—			1,046
Valuation allowance		—			1,693			729
Other		(1,701	)		(1,408	)		218
Income tax benefit	$	(18,263	)	$	(6,983	)	$	(2,647	)

Components of Net Deferred Income Tax Liability

The following table summarizes the components of the net deferred income tax liability as January 2, 2016 and December 27, 2014:

	2015			2014
Deferred tax (liabilities) assets:
Accelerated depreciation	$	(35,221	)	$	(40,141	)
Mining reclamation reserve		2,411			2,180
Net operating loss		25,767			7,106
Net intangible assets		(880	)		(1,072	)
Inventory purchase accounting adjustments		1,275			1,275
Investment in limited partnership		(13,135	)		—
Working capital (e.g., accrued compensation, prepaid assets)		387			(10	)
Deferred tax liabilities, net		(19,396	)		(30,662	)
Less valuation allowance on loss carryforwards		(2,523	)		(2,523	)
Total	$	(21,919	)	$	(33,185	)