Summit Materials (SUM) 10-Q 29 Apr 20 2020 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Mar. 28, 2020	Apr. 27, 2020
Document Information [Line Items]
Document Type	10-Q
Document Quarterly Report	true
Document Period End Date	Mar. 28, 2020
Document Transition Report	false
Entity File Number	001-36873
Entity Registrant Name	SUMMIT MATERIALS, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	47-1984212
Entity Address, Address Line One	1550 Wynkoop Street
Entity Address, Address Line Two	3rd Floor
Entity Address, City or Town	Denver
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80202
City Area Code	303
Local Phone Number	893-0012
Title of 12(b) Security	Class A Common Stock (par value $.01 per share)
Trading Symbol	SUM
Security Exchange Name	NYSE
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Large Accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001621563
Amendment Flag	false
Current Fiscal Year End Date	--12-28
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1
Class A Common Stock
Document Information [Line Items]
Entity common stock, shares outstanding (in shares)		114,110,597
Class B Common Stock
Document Information [Line Items]
Entity common stock, shares outstanding (in shares)		99
Summit Materials, LLC
Document Information [Line Items]
Entity File Number	333-187556
Entity Registrant Name	SUMMIT MATERIALS, LLC
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	26-4138486
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	false
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Central Index Key	0001571371
Amendment Flag	false
Current Fiscal Year End Date	--12-28
Document Fiscal Year Focus	2020
Document Fiscal Period Focus	Q1

Consolidated Balance Sheets

Consolidated Balance Sheets - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Current assets:
Cash and cash equivalents	$ 199,114	$ 311,319
Accounts receivable, net	231,215	253,256
Costs and estimated earnings in excess of billings	11,319	13,088
Inventories	231,413	204,787
Other current assets	15,195	13,831
Total current assets	688,256	796,281
Property, plant and equipment, less accumulated depreciation, depletion and amortization (March 28, 2020 - $1,000,745 and December 28, 2019 - $955,815)	1,768,703	1,747,449
Goodwill	1,195,557	1,199,699
Intangible assets, less accumulated amortization (March 28, 2020 - $11,071 and December 28, 2019 - $10,366)	22,793	23,498
Deferred tax assets, less valuation allowance (March 28, 2020 - $1,675 and December 28, 2019 - $1,675)	237,922	212,333
Operating lease right-of-use assets	30,527	32,777
Other assets	48,510	55,519
Total assets	3,992,268	4,067,556
Current liabilities:
Current portion of debt	7,942	7,942
Current portion of acquisition-related liabilities	30,923	32,700
Accounts payable	122,350	116,359
Accrued expenses	102,460	120,005
Current operating lease liabilities	8,131	8,427
Billings in excess of costs and estimated earnings	14,022	13,864
Total current liabilities	285,828	299,297
Long-term debt	1,850,289	1,851,057
Acquisition-related liabilities	13,024	19,801
Tax receivable agreement liability	327,957	326,965
Noncurrent operating lease liabilities	23,280	25,381
Other noncurrent liabilities	96,031	100,282
Total liabilities	2,596,409	2,622,783
Commitments and contingencies (see note 16)
Stockholders’ equity/Member's interest
Additional paid-in capital	1,239,271	1,234,020
Accumulated earnings	143,826	188,805
Accumulated other comprehensive (loss) income	(2,645)	3,448
Stockholders’ equity	1,381,594	1,427,407
Noncontrolling interest in Summit Holdings	14,265	17,366
Total stockholders’ equity	1,395,859	1,444,773
Total liabilities and stockholders’ equity/member's interest	3,992,268	4,067,556
Summit Materials, LLC
Current assets:
Cash and cash equivalents	199,114	311,319
Accounts receivable, net	231,215	253,256
Costs and estimated earnings in excess of billings	11,319	13,088
Inventories	231,413	204,787
Other current assets	15,195	13,831
Total current assets	688,256	796,281
Property, plant and equipment, less accumulated depreciation, depletion and amortization (March 28, 2020 - $1,000,745 and December 28, 2019 - $955,815)	1,768,703	1,747,449
Goodwill	1,196,557	1,200,699
Intangible assets, less accumulated amortization (March 28, 2020 - $11,071 and December 28, 2019 - $10,366)	22,793	23,498
Operating lease right-of-use assets	30,527	32,777
Other assets	48,510	55,519
Total assets	3,755,346	3,856,223
Current liabilities:
Current portion of debt	7,942	7,942
Current portion of acquisition-related liabilities	28,671	30,200
Accounts payable	122,961	116,970
Accrued expenses	102,691	120,237
Current operating lease liabilities	8,131	8,427
Billings in excess of costs and estimated earnings	14,022	13,864
Total current liabilities	284,418	297,640
Long-term debt	1,850,289	1,851,057
Acquisition-related liabilities	13,024	17,666
Noncurrent operating lease liabilities	23,280	25,381
Other noncurrent liabilities	141,362	151,329
Total liabilities	2,312,373	2,343,073
Commitments and contingencies (see note 16)
Stockholders’ equity/Member's interest
Members' equity	1,434,525	1,432,718
Accumulated earnings	37,778	101,403
Accumulated other comprehensive (loss) income	(29,330)	(20,971)
Total member's interest	1,442,973	1,513,150
Total liabilities and stockholders’ equity/member's interest	3,755,346	3,856,223
Class A Common Stock
Stockholders’ equity/Member's interest
Common stock	1,142	1,134
Class B Common Stock
Stockholders’ equity/Member's interest
Common stock	$ 0	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Accumulated depreciation, depletion and amortization	$ 1,000,745	$ 955,815
Accumulated amortization	11,071	10,366
Valuation allowance	1,675	1,675
Summit Materials, LLC
Accumulated depreciation, depletion and amortization	1,000,745	955,815
Accumulated amortization	$ 11,071	$ 10,366
Class A Common Stock
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	1,000,000,000	1,000,000,000
Common stock, shares issued (in shares)	114,110,597	113,309,385
Common stock, shares outstanding (in shares)	114,110,597	113,309,385
Class B Common Stock
Common stock, par value (usd per share)	$ 0.01	$ 0.01
Common stock, shares authorized (in shares)	250,000,000	250,000,000
Common stock, shares issued (in shares)	99	99
Common stock, shares outstanding (in shares)	99	99

Unaudited Consolidated Statemen

Unaudited Consolidated Statements of Operations - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Revenue:
Revenue	$ 367,190	$ 332,639
Cost of revenue (excluding items shown separately below):
Net cost of revenue	286,155	267,004
General and administrative expenses	70,224	67,610
Depreciation, depletion, amortization and accretion	51,778	55,388
Transaction costs	753	308
Operating loss	(41,720)	(57,671)
Interest expense	27,818	30,105
Loss on debt financings	0	14,565
Other loss (income), net	89	(2,803)
Loss from operations before taxes	(69,627)	(99,538)
Income tax benefit	(22,901)	(28,037)
Net loss	(46,726)	(71,501)
Net loss attributable to Summit Holdings	(1,747)	(2,729)
Net loss attributable to Summit Inc.	(44,979)	(68,772)
Summit Materials, LLC
Revenue:
Revenue	367,190	332,639
Cost of revenue (excluding items shown separately below):
Net cost of revenue	286,155	267,004
General and administrative expenses	70,224	67,610
Depreciation, depletion, amortization and accretion	51,778	55,388
Transaction costs	753	308
Operating loss	(41,720)	(57,671)
Interest expense	27,700	29,937
Loss on debt financings	0	14,565
Other loss (income), net	89	(2,803)
Loss from operations before taxes	(69,509)	(99,370)
Income tax benefit	(5,884)	(7,806)
Net loss	(63,625)	(91,564)
Net loss attributable to Summit Inc.	$ (63,625)	$ (91,564)
Class A Common Stock
Loss per share of Class A common stock:
Basic (usd per share)	$ (0.40)	$ (0.62)
Diluted (usd per share)	$ (0.40)	$ (0.62)
Weighted average shares of Class A common stock:
Basic (in shares)	113,602,110	111,811,679
Diluted (in shares)	113,602,110	111,811,679
Product
Revenue:
Revenue	$ 305,307	$ 271,641
Cost of revenue (excluding items shown separately below):
Net cost of revenue	232,504	213,726
Product | Summit Materials, LLC
Revenue:
Revenue	305,307	271,641
Cost of revenue (excluding items shown separately below):
Net cost of revenue	232,504	213,726
Service
Revenue:
Revenue	37,099	34,309
Cost of revenue (excluding items shown separately below):
Net cost of revenue	28,867	26,589
Service | Summit Materials, LLC
Revenue:
Revenue	37,099	34,309
Cost of revenue (excluding items shown separately below):
Net cost of revenue	28,867	26,589
Excluding delivery and subcontract revenue
Revenue:
Revenue	342,406	305,950
Cost of revenue (excluding items shown separately below):
Net cost of revenue	261,371	240,315
Excluding delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	342,406	305,950
Cost of revenue (excluding items shown separately below):
Net cost of revenue	261,371	240,315
Delivery and subcontract revenue
Revenue:
Revenue	24,784	26,689
Cost of revenue (excluding items shown separately below):
Net cost of revenue	24,784	26,689
Delivery and subcontract revenue | Summit Materials, LLC
Revenue:
Revenue	24,784	26,689
Cost of revenue (excluding items shown separately below):
Net cost of revenue	$ 24,784	$ 26,689

Unaudited Consolidated Statem_2

Unaudited Consolidated Statements of Comprehensive Income - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Comprehensive income (loss)
Net loss	$ (46,726)	$ (71,501)
Other comprehensive income (loss):
Foreign currency translation adjustment	(8,359)	2,358
Income (loss) on cash flow hedges	0	(166)
Less tax effect of other comprehensive income (loss) items	2,046	(542)
Other comprehensive (loss) income	(6,313)	1,650
Comprehensive loss	(53,039)	(69,851)
Less comprehensive loss attributable to Summit Holdings	(1,967)	(2,663)
Comprehensive loss attributable to Summit Inc.	(51,072)	(67,188)
Summit Materials, LLC
Comprehensive income (loss)
Net loss	(63,625)	(91,564)
Other comprehensive income (loss):
Foreign currency translation adjustment	(8,359)	2,358
Income (loss) on cash flow hedges	0	(166)
Other comprehensive (loss) income	(8,359)	2,192
Comprehensive loss attributable to Summit Inc.	$ (71,984)	$ (89,372)

Unaudited Consolidated Statem_3

Unaudited Consolidated Statements of Cash Flows - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Cash flow from operating activities:
Net loss	$ (46,726)	$ (71,501)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation, depletion, amortization and accretion	55,278	57,039
Share-based compensation expense	4,905	5,906
Net gain on asset disposals	(1,933)	(1,735)
Non-cash loss on debt financings	0	2,850
Change in deferred tax asset, net	(24,194)	(28,028)
Other	1,611	47
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	19,939	20,118
Inventories	(26,979)	(705)
Costs and estimated earnings in excess of billings	1,710	1,541
Other current assets	(2,519)	(3,447)
Other assets	5,543	2,576
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	(2,712)	(5,431)
Accrued expenses	(20,776)	(6,963)
Billings in excess of costs and estimated earnings	(245)	1,195
Tax receivable agreement liability	993	59
Other liabilities	(3,316)	(1,807)
Net cash used in operating activities	(38,931)	(30,676)
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	(2,842)
Purchases of property, plant and equipment	(61,829)	(62,188)
Proceeds from the sale of property, plant and equipment	3,160	2,797
Other	1,801	(178)
Net cash used for investing activities	(56,868)	(62,411)
Cash flow from financing activities:
Proceeds from debt issuances	0	300,000
Debt issuance costs	0	(5,774)
Payments on debt	(5,493)	(256,333)
Payments on acquisition-related liabilities	(9,515)	(8,933)
Proceeds from stock option exercises	310	766
Other	(908)	(501)
Net cash (used in) provided by financing activities	(15,606)	29,225
Impact of foreign currency on cash	(800)	191
Net (decrease) increase in cash	(112,205)	(63,671)
Cash and cash equivalents—beginning of period	311,319	128,508
Cash and cash equivalents—end of period	199,114	64,837
Summit Materials, LLC
Cash flow from operating activities:
Net loss	(63,625)	(91,564)
Adjustments to reconcile net income to net cash used in operating activities:
Depreciation, depletion, amortization and accretion	55,160	56,871
Share-based compensation expense	4,905	5,906
Net gain on asset disposals	(1,933)	(1,735)
Non-cash loss on debt financings	0	2,850
Change in deferred tax asset, net	(6,184)	(7,738)
Other	1,611	47
Decrease (increase) in operating assets, net of acquisitions and dispositions:
Accounts receivable, net	19,939	20,118
Inventories	(26,979)	(705)
Costs and estimated earnings in excess of billings	1,710	1,541
Other current assets	(2,519)	(3,447)
Other assets	5,543	2,576
(Decrease) increase in operating liabilities, net of acquisitions and dispositions:
Accounts payable	(2,712)	(6,126)
Accrued expenses	(20,776)	(6,268)
Billings in excess of costs and estimated earnings	(245)	1,195
Other liabilities	(3,316)	(1,807)
Net cash used in operating activities	(38,931)	(30,676)
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	(2,842)
Purchases of property, plant and equipment	(61,829)	(62,188)
Proceeds from the sale of property, plant and equipment	3,160	2,797
Other	1,801	(178)
Net cash used for investing activities	(56,868)	(62,411)
Cash flow from financing activities:
Capital contributions by member	310	766
Proceeds from debt issuances	0	300,000
Debt issuance costs	0	(5,774)
Payments on debt	(5,493)	(256,333)
Payments on acquisition-related liabilities	(7,015)	(6,433)
Distributions from partnership	(2,500)	(2,500)
Other	(908)	(501)
Net cash (used in) provided by financing activities	(15,606)	29,225
Impact of foreign currency on cash	(800)	191
Net (decrease) increase in cash	(112,205)	(63,671)
Cash and cash equivalents—beginning of period	311,319	128,508
Cash and cash equivalents—end of period	$ 199,114	$ 64,837

Unaudited Consolidated Statem_4

Unaudited Consolidated Statements of Changes in Stockholders' Equity / Members' Interest and Redeemable Noncontrolling Interest - USD ($) $ in Thousands	Total	Summit Materials, LLC	Class A Common Stock	Class B Common Stock	Members' equitySummit Materials, LLC	Accumulated Earnings (Deficit)	Accumulated Earnings (Deficit)Summit Materials, LLC	Accumulated other comprehensive income (loss)	Accumulated other comprehensive income (loss)Summit Materials, LLC	Common StockClass A Common Stock	Common StockClass B Common Stock	Additional Paid-in Capital	Noncontrolling Interest in Summit Holdings
Beginning balance at Dec. 29, 2018	$ 1,342,145					$ 129,739		$ 2,681	$ (23,616)	$ 1,117	$ 0	$ 1,194,204	$ 14,404
Beginning balance at Dec. 29, 2018		$ 1,385,431			$ 1,396,241		$ 12,806		(23,616)
Beginning balance (in shares) at Dec. 29, 2018			111,658,927							111,658,927	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		766			766
Net loss	(71,501)	(91,564)				(68,772)	(91,564)						(2,729)
LP Unit exchanges (in shares)			17,500							17,500
LP Unit exchanges	0									$ 0		122	(122)
Other comprehensive (income) loss, net of tax	1,650	2,192						1,584	2,192				66
Stock option exercises (in shares)										43,142
Stock option exercises	767									$ 1		766
Distributions		(2,500)			(2,500)
Share-based compensation	5,906	5,906			5,906							5,906
Shares redeemed to settle taxes and other (in shares)			391,104							347,962
Shares redeemed to settle taxes and other	(492)	(501)			(501)					$ 3		(495)
Ending balance at Mar. 30, 2019	1,278,475					60,967		4,265	(21,424)	$ 1,121	$ 0	1,200,503	11,619
Ending balance at Mar. 30, 2019		1,299,730			1,399,912		(78,758)		(21,424)
Ending balance (in shares) at Mar. 30, 2019			112,067,531							112,067,531	99
Beginning balance at Dec. 28, 2019	1,444,773					188,805		3,448	(20,971)	$ 1,134	$ 0	1,234,020	17,366
Beginning balance at Dec. 28, 2019		1,513,150			1,432,718		101,403		(20,971)
Beginning balance (in shares) at Dec. 28, 2019			113,309,385	99						113,309,385	99
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Net contributed capital		310			310
Net loss	(46,726)	(63,625)				(44,979)	(63,625)						(1,747)
LP Unit exchanges (in shares)			196,542							196,542
LP Unit exchanges	0									$ 2		1,132	(1,134)
Other comprehensive (income) loss, net of tax	(6,313)	(8,359)						(6,093)	(8,359)				(220)
Stock option exercises (in shares)			13,335							13,335
Stock option exercises	310									$ 0		310
Distributions		(2,500)			(2,500)
Share-based compensation	4,905	4,905			4,905							4,905
Shares redeemed to settle taxes and other (in shares)			591,335							591,335
Shares redeemed to settle taxes and other	(1,090)	(908)			(908)					$ 6		(1,096)
Ending balance at Mar. 28, 2020	$ 1,395,859					$ 143,826		$ (2,645)	(29,330)	$ 1,142	$ 0	$ 1,239,271	$ 14,265
Ending balance at Mar. 28, 2020		$ 1,442,973			$ 1,434,525		$ 37,778		$ (29,330)
Ending balance (in shares) at Mar. 28, 2020			114,110,597	99						114,110,597	99

SUMMARY OF ORGANIZATION AND SIG

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Mar. 28, 2020
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Summit Materials, Inc. (“Summit Inc.” and, together with its subsidiaries, “Summit,” “we,” “us,” “our” or the “Company”) is a vertically-integrated construction materials company. The Company is engaged in the production and sale of aggregates, cement, ready-mix concrete, asphalt paving mix and concrete products and owns and operates quarries, sand and gravel pits, two cement plants, cement distribution terminals, ready-mix concrete plants, asphalt plants and landfill sites. It is also engaged in paving and related services. The Company’s three operating and reporting segments are the West, East and Cement segments. Substantially all of the Company’s construction materials, products and services are produced, consumed and performed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the production and sales volumes of its products and delivery of services. Therefore, the financial results for any interim period are typically not indicative of the results expected for the full year. Furthermore, the Company’s sales and earnings are sensitive to national, regional and local economic conditions, weather conditions and to cyclical changes in construction spending, among other factors. Summit Inc. is a holding corporation operating and controlling all of the business and affairs of Summit Materials Holdings L.P. (“Summit Holdings”) and its subsidiaries and, through Summit Holdings, conducts its business. Summit Inc. owns the majority of the partnership interests of Summit Holdings (see Note 9, Stockholders’ Equity). Summit Materials, LLC (“Summit LLC”) an indirect wholly owned subsidiary of Summit Holdings, conducts the majority of our operations. Summit Materials Finance Corp. (“Summit Finance”), an indirect wholly owned subsidiary of Summit LLC, has jointly issued our Senior Notes as described below. Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2019 . The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of March 28, 2020 , the results of operations for the three months ended March 28, 2020 and March 30, 2019 and cash flows for the three months ended March 28, 2020 and March 30, 2019 . Principles of Consolidation —The consolidated financial statements include the accounts of Summit Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 9, Stockholders’ Equity. Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, the tax receivable agreement ("TRA") liability, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs. Business and Credit Concentrations— The Company’s operations are conducted primarily across 23 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the three months ended March 28, 2020 or March 30, 2019 . Revenue Recognition— We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, and from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. The percentage of completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. Earnings per Share— The Company computes basic earnings per share attributable to stockholders by dividing income attributable to Summit Inc. by the weighted-average shares of Class A common stock outstanding. Diluted earnings per share reflects the potential dilution beyond shares for basic earnings per share that could occur if securities or other contracts to issue common stock were exercised, converted into common stock, or resulted in the issuance of common stock that would have shared in the Company’s earnings. Since the Class B common stock has no economic value, those shares are not included in the weighted-average common share amount for basic or diluted earnings per share. In addition, as the shares of Class A common stock are issued by Summit Inc., the earnings and equity interests of noncontrolling interests are not included in basic earnings per share. Tax Receivable Agreement — When Class A limited partnership units of Summit Holdings (“LP Units”) are exchanged for shares of Class A common stock of Summit Inc. or Summit Inc. purchases LP Units for cash, this results in increases in Summit Inc.’s share of the tax basis of the tangible and intangible assets, which increases the tax depreciation and amortization deductions that otherwise would not have been available to Summit Inc. These increases in tax basis and tax depreciation and amortization deductions are expected to reduce the amount of cash taxes that we would otherwise be required to pay in the future. Prior to our initial public offering (“IPO”), we entered into a TRA with the pre-IPO owners that requires us to pay the pre-IPO owners or their permitted assignees 85% of the amount of cash savings, if any, in U.S. federal, state, and local income tax that we actually realize as a result of these exchanges. These benefits include (1) increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, (2) tax benefits attributable to payments under the TRA, or (3) under certain circumstances such as an early termination of the TRA, we are deemed to realize, as a result of the increases in tax basis in connection with exchanges by the pre-IPO owners described above and certain other tax benefits attributable to payments under the TRA. We periodically evaluate the realizability of the deferred tax assets resulting from the exchange of LP Units for Class A common stock. If the deferred tax assets are determined to be realizable, we then assess whether payment of amounts under the TRA have become probable. If so, we record a TRA liability equal to 85% of such deferred tax assets, and the remaining 15% as an increase to additional paid-in capital. If a deferred tax asset subject to the TRA is determined not to be realizable and therefore subject to a valuation allowance, we do not record a TRA liability for such deferred tax assets. In subsequent periods, we assess the realizability of all of our deferred tax assets subject to the TRA. Should we determine a deferred tax asset with a valuation allowance is realizable in a subsequent period, the related valuation allowance will be released and consideration of a corresponding TRA liability will be assessed. The realizability of deferred tax assets, including those subject to the TRA, is dependent upon the generation of future taxable income during the periods in which those deferred tax assets become deductible and consideration of prudent and feasible tax-planning strategies. The measurement of the TRA liability is accounted for as a contingent liability. Therefore, once we determine that a payment to a pre-IPO owner has become probable and can be estimated, the estimate of payment will be accrued. New Accounting Standards — In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements.
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES	SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES Summit Materials, LLC (“Summit LLC” and, together with its subsidiaries, “Summit,” “we,” “us,” “our” or the “Company”) is a vertically-integrated construction materials company. The Company is engaged in the production and sale of aggregates, cement, ready-mix concrete, asphalt paving mix and concrete products and owns and operates quarries, sand and gravel pits, two cement plants, cement distribution terminals, ready-mix concrete plants, asphalt plants and landfill sites. It is also engaged in paving and related services. The Company’s three operating and reporting segments are the West, East and Cement segments. Substantially all of the Company’s construction materials, products and services are produced, consumed and performed outdoors, primarily in the spring, summer and fall. Seasonal changes and other weather-related conditions can affect the production and sales volumes of its products and delivery of services. Therefore, the financial results for any interim period are typically not indicative of the results expected for the full year. Furthermore, the Company’s sales and earnings are sensitive to national, regional and local economic conditions, weather conditions and to cyclical changes in construction spending, among other factors. Summit LLC is a wholly owned indirect subsidiary of Summit Materials Holdings L.P. (“Summit Holdings”), whose primary owner is Summit Materials, Inc. (“Summit Inc.”). Summit Inc. was formed as a Delaware corporation on September 23, 2014. Its sole material asset is a controlling equity interest in Summit Holdings. Pursuant to a reorganization into a holding company structure (the “Reorganization”) consummated in connection with Summit Inc.’s March 2015 initial public offering, Summit Inc. became a holding corporation operating and controlling all of the business and affairs of Summit Holdings and its subsidiaries, including Summit LLC. Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2019 . The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of March 28, 2020 , the results of operations for the three months ended March 28, 2020 and March 30, 2019 and cash flows for the three months ended March 28, 2020 and March 30, 2019 . Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs. Business and Credit Concentrations— The Company’s operations are conducted primarily across 23 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the three months ended March 28, 2020 or March 30, 2019 . Revenue Recognition — We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, and from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. The percentage of completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes. New Accounting Standards — In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements.

GOODWILL AND INTANGIBLES

GOODWILL AND INTANGIBLES	3 Months Ended
	Mar. 28, 2020
Business Acquisition [Line Items]
GOODWILL AND INTANGIBLES	GOODWILL AND INTANGIBLES The Company has completed numerous acquisitions since its formation, which have been financed through a combination of debt and equity funding. The operations of each acquisition have been included in the Company’s consolidated results of operations since the respective closing dates of the acquisitions. The Company measures all assets acquired and liabilities assumed at their acquisition-date fair value. Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2019 to March 28, 2020 are summarized as follows: West East Cement Total Balance—December 28, 2019 $ 584,617 $ 410,426 $ 204,656 $ 1,199,699 Foreign currency translation adjustments (4,142 ) — — (4,142 ) Balance—March 28, 2020 $ 580,475 $ 410,426 $ 204,656 $ 1,195,557 The Company’s intangible assets are primarily composed of goodwill, mineral lease agreements and reserve rights. The assets related to mineral lease agreements reflect the submarket royalty rates paid under agreements, primarily for extracting aggregates. The values were determined as of the respective acquisition dates by a comparison of market-royalty rates. The reserve rights relate to aggregate reserves to which the Company has the rights of ownership, but does not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases. The following table shows intangible assets by type and in total: March 28, 2020 December 28, 2019 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Mineral leases $ 19,064 $ (6,690 ) $ 12,374 $ 19,064 $ (6,408 ) $ 12,656 Reserve rights 6,234 (2,323 ) 3,911 6,234 (2,248 ) 3,986 Trade names 1,000 (983 ) 17 1,000 (958 ) 42 Other 7,566 (1,075 ) 6,491 7,566 (752 ) 6,814 Total intangible assets $ 33,864 $ (11,071 ) $ 22,793 $ 33,864 $ (10,366 ) $ 23,498 Amortization expense totaled $0.7 million and $0.4 million for the three months ended March 28, 2020 and March 30, 2019 , respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to March 28, 2020 is as follows: 2020 (nine months) $ 1,823 2021 2,147 2022 2,142 2023 2,009 2024 1,914 2025 1,869 Thereafter 10,889 Total $ 22,793
Summit Materials, LLC
Business Acquisition [Line Items]
GOODWILL AND INTANGIBLES	GOODWILL AND INTANGIBLES The Company has completed numerous acquisitions since its formation, which have been financed through a combination of debt and equity funding. The operations of each acquisition have been included in the Company’s consolidated results of operations since the respective closing dates of the acquisitions. The Company measures all assets acquired and liabilities assumed at their acquisition-date fair value. Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2019 to March 28, 2020 are summarized as follows: West East Cement Total Balance—December 28, 2019 $ 585,617 $ 410,426 $ 204,656 $ 1,200,699 Foreign currency translation adjustments (4,142 ) — — (4,142 ) Balance—March 28, 2020 $ 581,475 $ 410,426 $ 204,656 $ 1,196,557 The Company’s intangible assets are primarily composed of goodwill, mineral lease agreements and reserve rights. The assets related to mineral lease agreements reflect the submarket royalty rates paid under agreements, primarily for extracting aggregates. The values were determined as of the respective acquisition dates by a comparison of market-royalty rates. The reserve rights relate to aggregate reserves to which the Company has the rights of ownership, but does not own the reserves. The intangible assets are amortized on a straight-line basis over the lives of the leases. The following table shows intangible assets by type and in total: March 28, 2020 December 28, 2019 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Mineral leases $ 19,064 $ (6,690 ) $ 12,374 $ 19,064 $ (6,408 ) $ 12,656 Reserve rights 6,234 (2,323 ) 3,911 6,234 (2,248 ) 3,986 Trade names 1,000 (983 ) 17 1,000 (958 ) 42 Other 7,566 (1,075 ) 6,491 7,566 (752 ) 6,814 Total intangible assets $ 33,864 $ (11,071 ) $ 22,793 $ 33,864 $ (10,366 ) $ 23,498 Amortization expense totaled $0.7 million and $0.4 million for the three months ended March 28, 2020 and March 30, 2019 , respectively. The estimated amortization expense for the intangible assets for each of the five years subsequent to March 28, 2020 is as follows: 2020 (nine months) $ 1,823 2021 2,147 2022 2,142 2023 2,009 2024 1,914 2025 1,869 Thereafter 10,889 Total $ 22,793

REVENUE RECOGNITION

REVENUE RECOGNITION	3 Months Ended
	Mar. 28, 2020
Revenue from External Customer [Line Items]
REVENUE RECOGNITION	REVENUE RECOGNITION We derive our revenue predominantly by selling construction materials, products and providing paving and related services. Construction materials consist of aggregates and cement. Products consist of related downstream products, including ready-mix concrete, asphalt paving mix and concrete products. Paving and related service revenue is generated primarily from the asphalt paving services that we provide. Revenue by product for the three months ended March 28, 2020 and March 30, 2019 is as follows: Three months ended March 28, 2020 March 30, 2019 Revenue by product*: Aggregates $ 96,161 $ 87,872 Cement 32,863 32,499 Ready-mix concrete 141,704 117,320 Asphalt 23,206 23,038 Paving and related services 33,426 34,345 Other 39,830 37,565 Total revenue $ 367,190 $ 332,639 *Revenue from liquid asphalt terminals is included in asphalt revenue. Accounts receivable, net consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Trade accounts receivable $ 195,623 $ 191,672 Construction contract receivables 22,074 47,966 Retention receivables 18,141 17,808 Receivables from related parties 1,585 1,596 Accounts receivable 237,423 259,042 Less: Allowance for doubtful accounts (6,208 ) (5,786 ) Accounts receivable, net $ 231,215 $ 253,256 Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are generally billed and collected within one year .
Summit Materials, LLC
Revenue from External Customer [Line Items]
REVENUE RECOGNITION	REVENUE RECOGNITION We derive our revenue predominantly by selling construction materials, products and providing paving and related services. Construction materials consist of aggregates and cement. Products consist of related downstream products, including ready-mix concrete, asphalt paving mix and concrete products. Paving and related service revenue is generated primarily from the asphalt paving services that we provide. Revenue by product for the three months ended March 28, 2020 and March 30, 2019 is as follows: Three months ended March 28, March 30, 2020 2019 Revenue by product*: Aggregates $ 96,161 $ 87,872 Cement 32,863 32,499 Ready-mix concrete 141,704 117,320 Asphalt 23,206 23,038 Paving and related services 33,426 34,345 Other 39,830 37,565 Total revenue $ 367,190 $ 332,639 *Revenue from liquid asphalt terminals is included in asphalt revenue. Accounts receivable, net consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, December 28, 2020 2019 Trade accounts receivable $ 195,623 $ 191,672 Construction contract receivables 22,074 47,966 Retention receivables 18,141 17,808 Receivables from related parties 1,585 1,596 Accounts receivable 237,423 259,042 Less: Allowance for doubtful accounts (6,208 ) (5,786 ) Accounts receivable, net $ 231,215 $ 253,256 Retention receivables are amounts earned by the Company but held by customers until paving and related service contracts and projects are near completion or fully completed. Amounts are generally billed and collected within one year .

INVENTORIES

INVENTORIES	3 Months Ended
	Mar. 28, 2020
Inventory [Line Items]
INVENTORIES	INVENTORIES Inventories consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Aggregate stockpiles $ 152,238 $ 140,461 Finished goods 44,357 33,023 Work in process 7,628 7,664 Raw materials 27,190 23,639 Total $ 231,413 $ 204,787
Summit Materials, LLC
Inventory [Line Items]
INVENTORIES	INVENTORIES Inventories consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Aggregate stockpiles $ 152,238 $ 140,461 Finished goods 44,357 33,023 Work in process 7,628 7,664 Raw materials 27,190 23,639 Total $ 231,413 $ 204,787

ACCRUED EXPENSES

ACCRUED EXPENSES	3 Months Ended
	Mar. 28, 2020
Schedule Of Accrued Expenses [Line Items]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Interest $ 15,852 $ 26,892 Payroll and benefits 18,797 29,356 Finance lease obligations 20,724 16,007 Insurance 13,870 14,968 Non-income taxes 10,377 7,666 Professional fees 1,189 902 Other (1) 21,651 24,214 Total $ 102,460 $ 120,005 (1) Consists primarily of subcontractor and working capital settlement accruals.
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
ACCRUED EXPENSES	ACCRUED EXPENSES Accrued expenses consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Interest $ 15,852 $ 26,892 Payroll and benefits 18,797 29,356 Finance lease obligations 20,724 16,007 Insurance 13,870 14,968 Non-income taxes 10,608 7,898 Professional fees 1,189 902 Other (1) 21,651 24,214 Total $ 102,691 $ 120,237 _______________________________________________________________________ (1) Consists primarily of subcontractor and working capital settlement accruals.

DEBT

DEBT	3 Months Ended
	Mar. 28, 2020
Debt Instrument [Line Items]
DEBT	DEBT Debt consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Term Loan, due 2024: $622.7 million and $624.3 million, net of $1.1 million discount at March 28, 2020 and December 28, 2019, respectively $ 621,608 $ 623,140 6 1 ⁄ 8 % Senior Notes, due 2023: $650.0 million, net of $0.8 million and $0.9 million discount at March 28, 2020 and December 28, 2019, respectively 649,194 649,133 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 300,000 6 1 ⁄ 2 % Senior Notes, due 2027 300,000 300,000 Total 1,870,802 1,872,273 Current portion of long-term debt 7,942 7,942 Long-term debt $ 1,862,860 $ 1,864,331 The contractual payments of long-term debt, including current maturities, for the five years subsequent to March 28, 2020 , are as follows: 2020 (nine months) $ 6,354 2021 6,353 2022 6,354 2023 656,354 2024 597,253 2025 300,000 Thereafter 300,000 Total 1,872,668 Less: Original issue net discount (1,866 ) Less: Capitalized loan costs (12,571 ) Total debt $ 1,858,231 Senior Notes —On March 15, 2019, Summit LLC and Summit Finance (together, the “Issuers”) issued $300.0 million in aggregate principal amount of 6.500% senior notes due March 15, 2027 (the “2027 Notes”). The 2027 Notes were issued at 100.0% of their par value with proceeds of $296.3 million , net of related fees and expenses. The 2027 Notes were issued under an indenture dated March 25, 2019 (the "2019 Indenture"). The 2019 Indenture contains covenants limiting, among other things, Summit LLC and its restricted subsidiaries’ ability to incur additional indebtedness or issue certain preferred shares, pay dividends, redeem stock or make other distributions, make certain investments, sell or transfer certain assets, create liens, consolidate, merge, sell or otherwise dispose of all or substantially all of its assets, enter into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The 2019 Indenture also contains customary events of default. Interest on the 2027 Notes is payable semi-annually on March 15 and September 15 of each year commencing on September 15, 2019. In March 2019, using the proceeds from the 2027 Notes, all of the outstanding $250.0 million 8.500% senior notes due 2022 (the “2022 Notes”) were redeemed at a price equal to par plus an applicable premium and the indenture under which the 2022 Notes were issued was satisfied and discharged. As a result of the extinguishment, charges of $14.6 million were recognized in the quarter ended March 30, 2019, which included charges of $11.7 million for the applicable redemption premium and $2.9 million for the write-off of deferred financing fees. In 2017, the Issuers issued $300.0 million of 5.125% senior notes due June 1, 2025 (the “2025 Notes”). The 2025 Notes were issued at 100.0% of their par value with proceeds of $295.4 million , net of related fees and expenses. The 2025 Notes were issued under an indenture dated June 1, 2017, the terms of which are generally consistent with the 2019 Indenture. Interest on the 2025 Notes is payable semi-annually on June 1 and December 1 of each year commencing on December 1, 2017. In 2015, the Issuers issued $650.0 million of 6.125% senior notes due July 2023 (the “2023 Notes” and collectively with the 2025 Notes and the 2027 Notes, the “Senior Notes”). Of the aggregate $650.0 million of 2023 Notes, $350.0 million were issued at par and $300.0 million were issued at 99.375% of par. The 2023 Notes were issued under an indenture dated July 8, 2015, the terms of which are generally consistent with the 2019 Indenture. Interest on the 2023 Notes is payable semi-annually in arrears on January 15 and July 15 of each year. As of March 28, 2020 and December 28, 2019 , the Company was in compliance with all financial covenants under the applicable indentures. Senior Secured Credit Facilities — Summit LLC has credit facilities that provide for term loans in an aggregate amount of $650.0 million and revolving credit commitments in an aggregate amount of $345.0 million (the “Senior Secured Credit Facilities”). Under the Senior Secured Credit Facilities, required principal repayments of 0.25% of the refinanced aggregate amount of term debt are due on the last business day of each March, June, September and December commencing with the March 2018 payment. The unpaid principal balance is due in full on the maturity date, which is November 21, 2024. On February 25, 2019, Summit LLC entered into Incremental Amendment No. 4 to the credit agreement governing the Senior Secured Credit Facilities (the “Credit Agreement”) which, among other things, increased the total amount available under the revolving credit facility to $345.0 million and extended the maturity date of the Credit Agreement with respect to the revolving credit commitments to February 25, 2024. During 2018 and 2017, Summit LLC entered into three different amendments to the Credit Agreement, which among other things, reduced the applicable margin in respect to the outstanding principal amount at the time of the respective amendments. The revolving credit facility bears interest per annum equal to, at Summit LLC’s option, either (i) a base rate determined by reference to the highest of (a) the federal funds rate plus 0.50% , (b) the prime rate of Bank of America, N.A. and (c) LIBOR plus 1.00% , plus an applicable margin of 2.00% for base rate loans or (ii) a LIBOR rate determined by reference to Reuters prior to the interest period relevant to such borrowing adjusted for certain additional costs plus an applicable margin of 3.00% for LIBOR rate loans. There were no outstanding borrowings under the revolving credit facility as of March 28, 2020 and December 28, 2019 , with borrowing capacity of $329.0 million remaining as of March 28, 2020 , which is net of $16.0 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects, large leases, workers compensation claims and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75 : 1.0 as of each quarter-end. As of March 28, 2020 and December 28, 2019 , Summit LLC was in compliance with all financial covenants. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the three months ended March 28, 2020 and March 30, 2019 : Deferred financing fees Balance—December 28, 2019 $ 15,436 Amortization (833 ) Balance—March 28, 2020 $ 14,603 Balance—December 29, 2018 $ 15,475 Loan origination fees 5,774 Amortization (998 ) Write off of deferred financing fees (2,851 ) Balance—March 30, 2019 $ 17,400 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC Bank Canada for a (i) $6.0 million Canadian dollar (“CAD”) revolving credit commitment to be used for operating activities that bears interest per annum equal to the bank’s prime rate plus 0.20% , (ii) $0.5 million CAD revolving credit commitment to be used for capital equipment that bears interest per annum at the bank’s prime rate plus 0.90% and (iii) $0.3 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary. There were no amounts outstanding under this agreement as of March 28, 2020 or December 28, 2019 .
Summit Materials, LLC
Debt Instrument [Line Items]
DEBT	DEBT Debt consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Term Loan, due 2024: $622.7 million and $624.3 million, net of $1.1 million discount at March 28, 2020 and December 28, 2019, respectively $ 621,608 $ 623,140 6 1/8 % Senior Notes, due 2023: $650.0 million, net of $0.8 million and $0.9 million discount at March 28, 2020 and December 28, 2019, respectively 649,194 649,133 5 1/8 % Senior Notes, due 2025 300,000 300,000 6 1/2 % Senior Notes, due 2027 300,000 300,000 Total 1,870,802 1,872,273 Current portion of long-term debt 7,942 7,942 Long-term debt $ 1,862,860 $ 1,864,331 The contractual payments of long-term debt, including current maturities, for the five years subsequent to March 28, 2020 , are as follows: 2020 (nine months) $ 6,354 2021 6,353 2022 6,354 2023 656,354 2024 597,253 2025 300,000 Thereafter 300,000 Total 1,872,668 Less: Original issue net discount (1,866 ) Less: Capitalized loan costs (12,571 ) Total debt $ 1,858,231 Senior Notes —On March 15, 2019, Summit LLC and Summit Materials Finance Corp., an indirect wholly-owned subsidiary of Summit LLC (“Finance Corp.” and together with Summit LLC, the “Issuers”) issued $300.0 million in aggregate principal amount of 6.500% senior notes due March 15, 2027 (the “2027 Notes”). The 2027 Notes were issued at 100.0% of their par value with proceeds of $296.3 million , net of related fees and expenses. The 2027 Notes were issued under an indenture dated March 25, 2019 (the "2019 Indenture"). The 2019 Indenture contains covenants limiting, among other things, Summit LLC and its restricted subsidiaries’ ability to incur additional indebtedness or issue certain preferred shares, pay dividends, redeem stock or make other distributions, make certain investments, sell or transfer certain assets, create liens, consolidate, merge, sell or otherwise dispose of all or substantially all of its assets, enter into certain transactions with affiliates, and designate subsidiaries as unrestricted subsidiaries. The 2019 Indenture also contains customary events of default. Interest on the 2027 Notes is payable semi-annually on March 15 and September 15 of each year commencing on September 15, 2019. In March 2019, using the proceeds from the 2027 Notes, all of the outstanding $250.0 million 8.500% senior notes due 2022 (the “2022 Notes”) were redeemed at a price equal to par plus an applicable premium and the indenture under which the 2022 Notes were issued was satisfied and discharged. As a result of the extinguishment, charges of $14.6 million were recognized in the quarter ended March 30, 2019, which included charges of $11.7 million for the applicable redemption premium and $2.9 million for the write-off of deferred financing fees. In 2017, the Issuers issued $300.0 million of 5.125% senior notes due June 1, 2025 (the “2025 Notes”). The 2025 Notes were issued at 100.0% of their par value with proceeds of $295.4 million , net of related fees and expenses. The 2025 Notes were issued under an indenture dated June 1, 2017, the terms of which are generally consistent with the 2019 Indenture. Interest on the 2025 Notes is payable semi-annually on June 1 and December 1 of each year commencing on December 1, 2017. In 2015, the Issuers issued $650.0 million of 6.125% senior notes due July 2023 (the “2023 Notes” and collectively with the 2025 Notes and the 2027 Notes, the “Senior Notes”). Of the aggregate $650.0 million of 2023 Notes, $350.0 million were issued at par and $300.0 million were issued at 99.375% of par. The 2023 Notes were issued under an indenture dated July 8, 2015, the terms of which are generally consistent with the 2019 Indenture. Interest on the 2023 Notes is payable semi-annually in arrears on January 15 and July 15 of each year. As of March 28, 2020 and December 28, 2019 , the Company was in compliance with all financial covenants under the applicable indentures. Senior Secured Credit Facilities — Summit LLC has credit facilities that provide for term loans in an aggregate amount of $650.0 million and revolving credit commitments in an aggregate amount of $345.0 million (the “Senior Secured Credit Facilities”). Under the Senior Secured Credit Facilities, required principal repayments of 0.25% of the refinanced aggregate amount of term debt are due on the last business day of each March, June, September and December commencing with the March 2018 payment. The unpaid principal balance is due in full on the maturity date, which is November 21, 2024. On February 25, 2019, Summit LLC entered into Incremental Amendment No. 4 to the credit agreement governing the Senior Secured Credit Facilities (the “Credit Agreement”) which, among other things, increased the total amount available under the revolving credit facility to $345.0 million and extended the maturity date of the Credit Agreement with respect to the revolving credit commitments to February 25, 2024. During 2018 and 2017, Summit LLC entered into three different amendments to the Credit Agreement, which among other things, reduced the applicable margin in respect to the outstanding principal amount at the time of the respective amendments. The revolving credit facility bears interest per annum equal to, at Summit LLC’s option, either (i) a base rate determined by reference to the highest of (a) the federal funds rate plus 0.50% , (b) the prime rate of Bank of America, N.A. and (c) LIBOR plus 1.00% , plus an applicable margin of 2.00% for base rate loans or (ii) a LIBOR rate determined by reference to Reuters prior to the interest period relevant to such borrowing adjusted for certain additional costs plus an applicable margin of 3.00% for LIBOR rate loans. There were no outstanding borrowings under the revolving credit facility as of March 28, 2020 and December 28, 2019 , with borrowing capacity of $329.0 million remaining as of March 28, 2020 , which is net of $16.0 million of outstanding letters of credit. The outstanding letters of credit are renewed annually and support required bonding on construction projects, large leases, workers compensation claims and the Company’s insurance liabilities. Summit LLC’s Consolidated First Lien Net Leverage Ratio, as such term is defined in the Credit Agreement, should be no greater than 4.75 :1.0 as of each quarter-end. As of March 28, 2020 and December 28, 2019 , Summit LLC was in compliance with all financial covenants. Summit LLC’s wholly-owned domestic subsidiary companies, subject to certain exclusions and exceptions, are named as subsidiary guarantors of the Senior Notes and the Senior Secured Credit Facilities. In addition, Summit LLC has pledged substantially all of its assets as collateral, subject to certain exclusions and exceptions, for the Senior Secured Credit Facilities. The following table presents the activity for the deferred financing fees for the three months ended March 28, 2020 and March 30, 2019 : Deferred financing fees Balance—December 28, 2019 $ 15,436 Amortization (833 ) Balance—March 28, 2020 $ 14,603 Balance - December 29, 2018 $ 15,475 Loan origination fees 5,774 Amortization (998 ) Write off of deferred financing fees (2,851 ) Balance - March 30, 2019 $ 17,400 Other —On January 15, 2015, the Company’s wholly-owned subsidiary in British Columbia, Canada entered into an agreement with HSBC Bank Canada for a (i) $6.0 million Canadian dollar (“CAD”) revolving credit commitment to be used for operating activities that bears interest per annum equal to the bank’s prime rate plus 0.20% , (ii) $0.5 million CAD revolving credit commitment to be used for capital equipment that bears interest per annum at the bank’s prime rate plus 0.90% and (iii) $0.3 million CAD revolving credit commitment to provide guarantees on behalf of that subsidiary. There were no amounts outstanding under this agreement as of March 28, 2020 or December 28, 2019 .

INCOME TAXES

INCOME TAXES	3 Months Ended
	Mar. 28, 2020
Income Taxes [Line Items]
INCOME TAXES	INCOME TAXES Summit Inc.’s tax provision includes its proportional share of Summit Holdings’ tax attributes. Summit Holdings’ subsidiaries are primarily limited liability companies but do include certain entities organized as C corporations and a Canadian subsidiary. The tax attributes related to the limited liability companies are passed on to Summit Holdings and then to its partners, including Summit Inc. The tax attributes associated with the C corporation and Canadian subsidiaries are fully reflected in the Company’s accounts. Our income tax benefit was $(22.9) million and $(28.0) million in the three months ended March 28, 2020 and March 30, 2019 , respectively. The effective tax rate for Summit Inc. differs from the federal rate primarily due to (1) unrecognized tax benefits, (2) state taxes, (3) tax depletion expense in excess of the expense recorded under U.S. GAAP, (4) the minority interest in the Summit Holdings partnership that is allocated outside of the Company and (5) various other items such as limitations on meals and entertainment, certain stock compensation and other costs. In the three months ended March 28, 2020 , the increase in the Company's effective tax rate, and related income tax expense, over the prior year is in response to provisions of the Coronavirus Aid, Relief and Economic Stability Act ("CARES Act") enacted into law in late March 2020. Among other things, the CARES Act temporarily amended provisions of the Tax Cuts and Jobs Act of 2017 ("TCJA") related to limitations on the deductibility of interest expense. The Company’s income tax provision is calculated under the provisions of the proposed TCJA regulations, as amended by the CARES Act, which will limit our ability to deduct interest expense in calculating our taxable income. Once the final regulations are issued, the Company will adjust its calculations, if necessary. As of March 28, 2020 and December 28, 2019 , Summit Inc. had a valuation allowance of $1.7 million , which relates to certain deferred tax assets in taxable entities where realization is not more likely than not. In the three months ended March 28, 2020 , we adjusted our unrecognized tax benefits previously reported for provisions in the CARES Act enacted in March 2020. We did not recognize interest or penalties related to this amount as it is offset by other attributes. No material interest or penalties were recognized in income tax expense during the three months ended March 28, 2020 and March 30, 2019 . Tax Receivable Agreement —The Company is party to a TRA with certain current and former holders of LP Units that provides for the payment by Summit Inc. to exchanging holders of LP Units of 85% of the benefits, if any, that Summit Inc. actually realizes (or, under certain circumstances such as an early termination of the TRA, is deemed to realize) as a result of increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, including tax benefits attributable to payments under the TRA. In the three months ended March 28, 2020 , 196,542 LP Units were acquired by Summit Inc. in exchange for an equal number of newly-issued shares of Summit Inc.’s Class A common stock. These exchanges resulted in net new deferred tax assets of approximately $1.2 million . As we determined that the deferred tax assets created from these exchanges are realizable and payment under the TRA is considered probable, we have recorded 85% of the increase in deferred tax assets as TRA liability and the remainder as an adjustment to additional paid in capital. As of March 28, 2020 and December 28, 2019 , we had recorded $328.0 million and $327.0 million of TRA liability, respectively. Tax Distributions – The holders of Summit Holdings’ LP Units, including Summit Inc., incur U.S. federal, state and local income taxes on their share of any taxable income of Summit Holdings. The limited partnership agreement of Summit Holdings provides for pro rata cash distributions (“tax distributions”) to the holders of the LP Units in an amount generally calculated to provide each holder of LP Units with sufficient cash to cover its tax liability in respect of the LP Units. In general, these tax distributions are computed based on Summit Holdings’ estimated taxable income allocated to Summit Inc. multiplied by an assumed tax rate equal to the highest effective marginal combined U.S. federal, state and local income tax rate in New York, New York. Summit Holdings did no t make any tax distributions in the three months ended March 28, 2020 and March 30, 2019 .
Summit Materials, LLC
Income Taxes [Line Items]
INCOME TAXES	INCOME TAXES Summit LLC is a limited liability company and passes its tax attributes for federal and state tax purposes to its parent company and is generally not subject to federal or state income tax. However, certain subsidiary entities file federal, state and Canadian income tax returns due to their status as taxable entities in the respective jurisdiction. The effective income tax rate for the C Corporations differs from the statutory federal rate primarily due to (1) tax depletion expense in excess of the expense recorded under U.S. GAAP, (2) state income taxes and the effect of graduated tax rates and (3) various other items, such as limitations on meals and entertainment and other costs. The effective income tax rate for the Canadian subsidiary is not significantly different from its historical effective tax rate. Summit LLC and its subsidiaries expect additional unrecognized tax benefits related to the deductibility of interest expense in 2019 that if recognized would affect the annual effective tax rate, and included that in its estimate of those amounts in its annual effective tax rate. We did not recognize interest or penalties related to this amount as it is offset by other attributes. No material interest or penalties were recognized in income tax expense during the three months ended March 28, 2020 and March 30, 2019 . No uncertain tax benefits were recognized in the three months ended March 30, 2019 .

EARNINGS PER SHARE

EARNINGS PER SHARE	3 Months Ended
	Mar. 28, 2020
Earnings Per Share [Abstract]
EARNINGS PER SHARE	EARNINGS PER SHARE Basic earnings per share is computed by dividing net earnings by the weighted average common shares outstanding and diluted net earnings is computed by dividing net earnings, adjusted for changes in the earnings allocated to Summit Inc. as a result of the assumed conversion of LP Units, by the weighted-average common shares outstanding assuming dilution. The following table shows the calculation of basic and diluted earnings per share: Three months ended March 28, 2020 March 30, 2019 Net loss attributable to Summit Inc. $ (44,979 ) $ (68,772 ) Weighted average shares of Class A stock outstanding 113,602,110 111,811,679 Basic and diluted loss per share $ (0.40 ) $ (0.62 ) Excluded from the above calculations were the shares noted below as they were antidilutive: Three months ended March 28, 2020 March 30, 2019 Antidilutive shares: LP Units 3,154,228 3,418,018 Time-vesting stock options 2,109,465 3,192,674 Warrants 100,037 100,037 Time-vesting restricted stock units 1,666,365 1,589,396 Market-based restricted stock units 446,670 419,247

STOCKHOLDERS' EQUITY_MEMBERS' I

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST	3 Months Ended
	Mar. 28, 2020
Schedule of Capitalization, Equity [Line Items]
STOCKHOLDERS' EQUITY	STOCKHOLDERS’ EQUITY During 2020 and 2019, certain limited partners of Summit Holdings exchanged their LP Units for shares of Class A common stock of Summit Inc. The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. LP Units Total Summit Inc. Balance — December 28, 2019 113,309,385 3,249,657 116,559,042 97.2 % Exchanges during period 196,542 (196,542 ) — Stock option exercises 13,335 — 13,335 Other equity transactions 591,335 — 591,335 Balance — March 28, 2020 114,110,597 3,053,115 117,163,712 97.4 % Balance — December 29, 2018 111,658,927 3,435,518 115,094,445 97.0 % Exchanges during period 17,500 (17,500 ) — Other equity transactions 391,104 — 391,104 Balance — March 30, 2019 112,067,531 3,418,018 115,485,549 97.0 % As a result of the Reorganization, Summit Inc. is Summit Holdings’ primary beneficiary and thus consolidates Summit Holdings in its consolidated financial statements with a corresponding noncontrolling interest reclassification, which was 2.6% and 2.8% as of March 28, 2020 and December 28, 2019 , respectively. Accumulated other comprehensive income (loss) —The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Change in retirement plans Foreign currency translation adjustments Cash flow hedge adjustments Accumulated other comprehensive income (loss) Balance — December 28, 2019 $ 2,171 $ 1,277 $ — $ 3,448 Foreign currency translation adjustment, net of tax — (6,093 ) — (6,093 ) Balance - Balance — March 28, 2020 $ 2,171 $ (4,816 ) $ — $ (2,645 ) Balance — December 29, 2018 $ 3,573 $ (2,147 ) $ 1,255 $ 2,681 Foreign currency translation adjustment, net of tax — 1,704 — 1,704 Loss on cash flow hedges, net of tax — — (120 ) (120 ) Balance — March 30, 2019 $ 3,573 $ (443 ) $ 1,135 $ 4,265
Summit Materials, LLC
Schedule of Capitalization, Equity [Line Items]
MEMBERS' INTEREST	MEMBERS’ INTEREST Accumulated other comprehensive income (loss) —The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments (loss) income Balance — December 28, 2019 $ (6,317 ) $ (14,654 ) $ — $ (20,971 ) Foreign currency translation adjustment — (8,359 ) — (8,359 ) Balance — March 28, 2020 $ (6,317 ) $ (23,013 ) $ — $ (29,330 ) Balance — December 29, 2018 $ (4,392 ) $ (19,370 ) $ 146 $ (23,616 ) Foreign currency translation adjustment — 2,358 — 2,358 Loss on cash flow hedges — — (166 ) (166 ) Balance — March 30, 2019 $ (4,392 ) $ (17,012 ) $ (20 ) $ (21,424 )

SUPPLEMENTAL CASH FLOW INFORMAT

SUPPLEMENTAL CASH FLOW INFORMATION	3 Months Ended
	Mar. 28, 2020
Schedule Of Cash Flow Supplemental [Line Items]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information is as follows: Three months ended March 28, 2020 March 30, 2019 Cash payments: Interest $ 36,310 $ 21,126 Refunds for income taxes, net (298 ) (20 ) Operating cash payments on operating leases 2,948 2,837 Operating cash payments on finance leases 794 699 Finance cash payments on finance leases 3,883 2,580 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 577 $ 1,608 Right of use assets obtained in exchange for finance leases obligations 6,267 9,442 Exchange of LP Units to shares of Class A common stock 4,648 277
Summit Materials, LLC
Schedule Of Cash Flow Supplemental [Line Items]
SUPPLEMENTAL CASH FLOW INFORMATION	SUPPLEMENTAL CASH FLOW INFORMATION Supplemental cash flow information is as follows: Three months ended March 28, 2020 March 30, 2019 Cash payments: Interest $ 36,310 $ 21,126 Refunds for income taxes, net (298 ) (20 ) Operating cash payments on operating leases 2,948 2,837 Operating cash payments on finance leases 794 699 Finance cash payments on finance leases 3,883 2,580 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 577 $ 1,608 Right of use assets obtained in exchange for finance leases obligations 6,267 9,442

LEASES

LEASES	3 Months Ended
	Mar. 28, 2020
Lessee, Lease, Description [Line Items]
LEASES	LEASES We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024
LEASES	LEASES We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024
Summit Materials, LLC
Lessee, Lease, Description [Line Items]
LEASES	LEASES We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024
LEASES	LEASES We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment. Many of our leases include options to purchase the leased equipment. The depreciable life of assets and leasehold improvements are limited by the expected lease term, unless there is a transfer of title or purchase option reasonably certain of exercise. Our lease agreements do not contain any material residual value guarantees or material restrictive covenants. The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 28, 2020
Loss Contingencies [Line Items]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The Company is party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all current pending or threatened claims and litigation will not have a material effect on the Company’s consolidated financial position, results of operations or liquidity. The Company records legal fees as incurred. In March 2018, we were notified of an investigation by the Canadian Competition Bureau (the “CCB”) into pricing practices by certain asphalt paving contractors in British Columbia, including Winvan Paving, Ltd. (“Winvan”). We believe the investigation is focused on time periods prior to our April 2017 acquisition of Winvan and we are cooperating with the CCB. Although we currently do not believe this matter will have a material adverse effect on our business, financial condition or results of operations, we are currently not able to predict the ultimate outcome or cost of the investigation. Environmental Remediation and Site Restoration —The Company’s operations are subject to and affected by federal, state, provincial and local laws and regulations relating to the environment, health and safety and other regulatory matters. These operations require environmental operating permits, which are subject to modification, renewal and revocation. The Company regularly monitors and reviews its operations, procedures and policies for compliance with these laws and regulations. Despite these compliance efforts, risk of environmental liability is inherent in the operation of the Company’s business, as it is with other companies engaged in similar businesses and there can be no assurance that environmental liabilities or noncompliance will not have a material adverse effect on the Company’s consolidated financial condition, results of operations or liquidity. The Company has asset retirement obligations arising from regulatory and contractual requirements to perform reclamation activities at the time certain quarries and landfills are closed. As of March 28, 2020 and December 28, 2019 , $31.5 million and $28.8 million , respectively, were included in other noncurrent liabilities on the consolidated balance sheets and $5.0 million and $7.9 million , respectively, were included in accrued expenses for future reclamation costs. The total undiscounted anticipated costs for site reclamation as of March 28, 2020 and December 28, 2019 were $96.7 million and $97.4 million , respectively. Other —The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial condition, results of operations and cash flows of the Company. The terms of the purchase commitments generally approximate one year .
Summit Materials, LLC
Loss Contingencies [Line Items]
COMMITMENTS AND CONTINGENCIES	COMMITMENTS AND CONTINGENCIES The Company is party to certain legal actions arising from the ordinary course of business activities. Accruals are recorded when the outcome is probable and can be reasonably estimated. While the ultimate results of claims and litigation cannot be predicted with certainty, management expects that the ultimate resolution of all current pending or threatened claims and litigation will not have a material effect on the Company’s consolidated financial position, results of operations or liquidity. The Company records legal fees as incurred. In March 2018, we were notified of an investigation by the Canadian Competition Bureau (the “CCB”) into pricing practices by certain asphalt paving contractors in British Columbia, including Winvan Paving, Ltd. (“Winvan”). We believe the investigation is focused on time periods prior to our April 2017 acquisition of Winvan and we are cooperating with the CCB. Although we currently do not believe this matter will have a material adverse effect on our business, financial condition or results of operations, we are currently not able to predict the ultimate outcome or cost of the investigation. Environmental Remediation and Site Restoration —The Company’s operations are subject to and affected by federal, state, provincial and local laws and regulations relating to the environment, health and safety and other regulatory matters. These operations require environmental operating permits, which are subject to modification, renewal and revocation. The Company regularly monitors and reviews its operations, procedures and policies for compliance with these laws and regulations. Despite these compliance efforts, risk of environmental liability is inherent in the operation of the Company’s business, as it is with other companies engaged in similar businesses and there can be no assurance that environmental liabilities or noncompliance will not have a material adverse effect on the Company’s consolidated financial condition, results of operations or liquidity. The Company has asset retirement obligations arising from regulatory and contractual requirements to perform reclamation activities at the time certain quarries and landfills are closed. As of March 28, 2020 and December 28, 2019 , $31.5 million and $28.8 million , respectively, were included in other noncurrent liabilities on the consolidated balance sheets and $5.0 million and $7.9 million , respectively, were included in accrued expenses for future reclamation costs. The total undiscounted anticipated costs for site reclamation as of March 28, 2020 and December 28, 2019 were $96.7 million and $97.4 million , respectively. Other —The Company is obligated under various firm purchase commitments for certain raw materials and services that are in the ordinary course of business. Management does not expect any significant changes in the market value of these goods and services during the commitment period that would have a material adverse effect on the financial condition, results of operations and cash flows of the Company. The terms of the purchase commitments generally approximate one year .

FAIR VALUE

FAIR VALUE	3 Months Ended
	Mar. 28, 2020
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
FAIR VALUE	FAIR VALUE Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The fair value of contingent consideration as of March 28, 2020 and December 28, 2019 was: March 28, 2020 December 28, 2019 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 525 $ 1,967 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,231 $ 1,302 The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and a 10.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material valuation adjustments to contingent consideration as of March 28, 2020 and March 30, 2019 . Financial Instruments —The Company’s financial instruments include debt and certain acquisition-related liabilities (deferred consideration and noncompete obligations). The carrying value and fair value of these financial instruments as of March 28, 2020 and December 28, 2019 was: March 28, 2020 December 28, 2019 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,699,541 $ 1,870,802 $ 1,918,720 $ 1,872,273 Level 3 Current portion of deferred consideration and noncompete obligations(2) 30,398 30,398 30,733 30,733 Long term portion of deferred consideration and noncompete obligations(3) 11,793 11,793 18,499 18,499 (1) $7.9 million was included in current portion of debt as of March 28, 2020 and December 28, 2019 . (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. The fair value of debt was determined based on observable, or Level 2, inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. The discount rate used is generally consistent with that used when the obligations were initially recorded. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.
Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
FAIR VALUE	FAIR VALUE Fair Value Measurements— Certain acquisitions made by the Company require the payment of contingent amounts of purchase consideration. These payments are contingent on specified operating results being achieved in periods subsequent to the acquisition and will only be made if earn-out thresholds are achieved. Contingent consideration obligations are measured at fair value each reporting period. Any adjustments to fair value are recognized in earnings in the period identified. The fair value of contingent consideration as of March 28, 2020 and December 28, 2019 was: March 28, 2020 December 28, 2019 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 525 $ 1,967 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,231 $ 1,302 The fair value of contingent consideration was based on unobservable, or Level 3, inputs, including projected probability-weighted cash payments and a 10.0% discount rate, which reflects a market discount rate. Changes in fair value may occur as a result of a change in actual or projected cash payments, the probability weightings applied by the Company to projected payments or a change in the discount rate. Significant increases or decreases in any of these inputs in isolation could result in a lower, or higher, fair value measurement. There were no material valuation adjustments to contingent consideration as of March 28, 2020 and March 30, 2019 . Financial Instruments —The Company’s financial instruments include debt and certain acquisition-related liabilities (deferred consideration and noncompete obligations). The carrying value and fair value of these financial instruments as of March 28, 2020 and December 28, 2019 was: March 28, 2020 December 28, 2019 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,699,541 $ 1,870,802 $ 1,918,720 $ 1,872,273 Level 3 Current portion of deferred consideration and noncompete obligations(2) 28,146 28,146 28,233 28,233 Long term portion of deferred consideration and noncompete obligations(3) 11,793 11,793 16,364 16,364 (1) $7.9 million was included in current portion of debt as of March 28, 2020 and December 28, 2019 . (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. The fair value of debt was determined based on observable, or Level 2 inputs, such as interest rates, bond yields and quoted prices in inactive markets. The fair values of the deferred consideration and noncompete obligations were determined based on unobservable, or Level 3, inputs, including the cash payment terms in the purchase agreements and a discount rate reflecting the Company’s credit risk. The discount rate used is generally consistent with that used when the obligations were initially recorded. Securities with a maturity of three months or less are considered cash equivalents and the fair value of these assets approximates their carrying value.

SEGMENT INFORMATION

SEGMENT INFORMATION	3 Months Ended
	Mar. 28, 2020
Segment Reporting Information [Line Items]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company has three operating segments: West, East and Cement, which are its reporting segments. These segments are consistent with the Company’s management reporting structure. The operating results of each segment are regularly reviewed and evaluated by the Chief Executive Officer, our Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of the Company’s segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from operations before interest, taxes, depreciation, depletion, amortization, accretion, share-based compensation, and transaction costs, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of March 28, 2020 and December 28, 2019 and for the three months ended March 28, 2020 and March 30, 2019 : Three months ended March 28, 2020 March 30, 2019 Revenue*: West $ 196,225 $ 181,945 East 133,040 113,388 Cement 37,925 37,306 Total revenue $ 367,190 $ 332,639 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended March 28, 2020 March 30, 2019 Loss from operations before taxes $ (69,627 ) $ (99,538 ) Interest expense 27,818 30,105 Depreciation, depletion and amortization 51,201 54,807 Accretion 577 581 Loss on debt financings — 14,565 Transaction costs 753 308 Non-cash compensation 4,905 5,906 Other 787 (146 ) Total Adjusted EBITDA $ 16,414 $ 6,588 Total Adjusted EBITDA by Segment: West $ 22,468 $ 14,298 East 9,573 3,242 Cement (7,561 ) (2,587 ) Corporate and other (8,066 ) (8,365 ) Total Adjusted EBITDA $ 16,414 $ 6,588 Three months ended March 28, 2020 March 30, 2019 Purchases of property, plant and equipment West $ 18,896 $ 30,375 East 37,081 24,428 Cement 5,399 6,893 Total reportable segments 61,376 61,696 Corporate and other 453 492 Total purchases of property, plant and equipment $ 61,829 $ 62,188 Three months ended March 28, 2020 March 30, 2019 Depreciation, depletion, amortization and accretion: West $ 21,800 $ 23,925 East 21,096 20,211 Cement 7,893 10,300 Total reportable segments 50,789 54,436 Corporate and other 989 952 Total depreciation, depletion, amortization and accretion $ 51,778 $ 55,388 March 28, 2020 December 28, 2019 Total assets: West $ 1,368,542 $ 1,379,684 East 1,307,709 1,288,835 Cement 869,026 868,528 Total reportable segments 3,545,277 3,537,047 Corporate and other 446,991 530,509 Total $ 3,992,268 $ 4,067,556
Summit Materials, LLC
Segment Reporting Information [Line Items]
SEGMENT INFORMATION	SEGMENT INFORMATION The Company has three operating segments: West, East, and Cement, which are its reporting segments. These segments are consistent with the Company’s management reporting structure. The operating results of each segment are regularly reviewed and evaluated by the Chief Executive Officer, our Company’s Chief Operating Decision Maker (“CODM”). The CODM primarily evaluates the performance of the Company’s segments and allocates resources to them based on a segment profit metric that we call Adjusted EBITDA, which is computed as earnings from operations before interest, taxes, depreciation, depletion, amortization, accretion, share-based compensation, and transaction costs, as well as various other non-recurring, non-cash amounts. The West and East segments have several acquired subsidiaries that are engaged in various activities including quarry mining, aggregate production and contracting. The Cement segment is engaged in the production of Portland cement. Assets employed by each segment include assets directly identified with those operations. Corporate assets consist primarily of cash, property, plant and equipment for corporate operations and other assets not directly identifiable with a reportable business segment. The accounting policies applicable to each segment are consistent with those used in the consolidated financial statements. The following tables display selected financial data for the Company’s reportable business segments as of March 28, 2020 and December 28, 2019 and for the three months ended March 28, 2020 and March 30, 2019 : Three months ended March 28, March 30, 2020 2019 Revenue*: West $ 196,225 $ 181,945 East 133,040 113,388 Cement 37,925 37,306 Total revenue $ 367,190 $ 332,639 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended March 28, March 30, 2020 2019 Loss from operations before taxes $ (69,509 ) $ (99,370 ) Interest expense 27,700 29,937 Depreciation, depletion and amortization 51,201 54,807 Accretion 577 581 Loss on debt financings — 14,565 Transaction costs 753 308 Non-cash compensation 4,905 5,906 Other 787 (146 ) Total Adjusted EBITDA $ 16,414 $ 6,588 Total Adjusted EBITDA by Segment: West $ 22,468 $ 14,298 East 9,573 3,242 Cement (7,561 ) (2,587 ) Corporate and other (8,066 ) (8,365 ) Total Adjusted EBITDA $ 16,414 $ 6,588 Three months ended March 28, 2020 March 30, 2019 Purchases of property, plant and equipment West $ 18,896 $ 30,375 East 37,081 24,428 Cement 5,399 6,893 Total reportable segments 61,376 61,696 Corporate and other 453 492 Total purchases of property, plant and equipment $ 61,829 $ 62,188 Three months ended March 28, March 30, 2020 2019 Depreciation, depletion, amortization and accretion: West $ 21,800 $ 23,925 East 21,096 20,211 Cement 7,893 10,300 Total reportable segments 50,789 54,436 Corporate and other 989 952 Total depreciation, depletion, amortization and accretion $ 51,778 $ 55,388 March 28, 2020 December 28, 2019 Total assets: West $ 1,368,542 $ 1,379,684 East 1,307,709 1,288,835 Cement 869,026 868,528 Total reportable segments 3,545,277 3,537,047 Corporate and other 210,069 319,176 Total $ 3,755,346 $ 3,856,223

GUARANTOR AND NON-GUARANTOR FIN

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION	3 Months Ended
	Mar. 28, 2020
Summit Materials, LLC
Guarantor and Non-Guarantor Financial Information	GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION Summit LLC’s domestic wholly-owned subsidiary companies other than Finance Corp. are named as guarantors (collectively, the “Guarantors”) of the Senior Notes. Finance Corp. does not and will not have any assets or operations other than as may be incidental to its activities as a co-issuer of the Senior Notes and other indebtedness. Certain other partially-owned subsidiaries and a non-U.S. entity do not guarantee the Senior Notes (collectively, the “Non-Guarantors”). The Guarantors provide a joint and several, full and unconditional guarantee of the Senior Notes. There are no significant restrictions on Summit LLC’s ability to obtain funds from any of the Guarantor Subsidiaries in the form of dividends or loans. Additionally, there are no significant restrictions on a Guarantor Subsidiary’s ability to obtain funds from Summit LLC or its direct or indirect subsidiaries. The following condensed consolidating balance sheets, statements of operations and cash flows are provided for the Issuers, the wholly-owned guarantors and the Non-Guarantors. Earnings from subsidiaries are included in other income in the condensed consolidated statements of operations below. The financial information may not necessarily be indicative of the financial position, results of operations or cash flows had the guarantor or non-guarantor subsidiaries operated as independent entities. Condensed Consolidating Balance Sheets March 28, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 190,794 $ 1,645 $ 10,362 $ (3,687 ) $ 199,114 Accounts receivable, net — 216,747 14,645 (177 ) 231,215 Intercompany receivables 414,855 893,871 — (1,308,726 ) — Cost and estimated earnings in excess of billings — 10,522 797 — 11,319 Inventories — 226,500 4,913 — 231,413 Other current assets 3,042 10,506 1,647 — 15,195 Total current assets 608,691 1,359,791 32,364 (1,312,590 ) 688,256 Property, plant and equipment, net 11,067 1,700,780 56,856 — 1,768,703 Goodwill — 1,142,063 54,494 — 1,196,557 Intangible assets, net — 22,793 — — 22,793 Operating lease right-of-use assets 3,144 23,071 4,312 — 30,527 Other assets 3,570,946 152,451 675 (3,675,562 ) 48,510 Total assets $ 4,193,848 $ 4,400,949 $ 148,701 $ (4,988,152 ) $ 3,755,346 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 7,942 $ — $ — $ — $ 7,942 Current portion of acquisition-related liabilities — 28,671 — — 28,671 Accounts payable 3,949 112,763 6,426 (177 ) 122,961 Accrued expenses 35,401 68,750 2,227 (3,687 ) 102,691 Current operating lease liabilities 800 6,358 973 — 8,131 Intercompany payables 845,943 445,880 16,903 (1,308,726 ) — Billings in excess of costs and estimated earnings — 12,984 1,038 — 14,022 Total current liabilities 894,035 675,406 27,567 (1,312,590 ) 284,418 Long-term debt 1,850,289 — — — 1,850,289 Acquisition-related liabilities — 13,024 — — 13,024 Noncurrent operating lease liabilities 3,258 16,854 3,168 — 23,280 Other noncurrent liabilities 3,293 196,100 78,989 (137,020 ) 141,362 Total liabilities 2,750,875 901,384 109,724 (1,449,610 ) 2,312,373 Total member's interest 1,442,973 3,499,565 38,977 (3,538,542 ) 1,442,973 Total liabilities and member’s interest $ 4,193,848 $ 4,400,949 $ 148,701 $ (4,988,152 ) $ 3,755,346 Condensed Consolidating Balance Sheets December 28, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 302,474 $ 5,488 $ 9,834 $ (6,477 ) $ 311,319 Accounts receivable, net — 234,053 19,236 (33 ) 253,256 Intercompany receivables 443,323 942,385 — (1,385,708 ) — Cost and estimated earnings in excess of billings — 12,291 797 — 13,088 Inventories — 199,794 4,993 — 204,787 Other current assets 1,763 10,308 1,760 — 13,831 Total current assets 747,560 1,404,319 36,620 (1,392,218 ) 796,281 Property, plant and equipment, net 11,602 1,674,443 61,404 — 1,747,449 Goodwill — 1,142,063 58,636 — 1,200,699 Intangible assets, net — 23,498 — — 23,498 Operating lease right-of-use assets 3,316 24,551 4,910 — 32,777 Other assets 3,596,161 168,314 734 (3,709,690 ) 55,519 Total assets $ 4,358,639 $ 4,437,188 $ 162,304 $ (5,101,908 ) $ 3,856,223 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 7,942 $ — $ — $ — $ 7,942 Current portion of acquisition-related liabilities — 30,200 — — 30,200 Accounts payable 4,588 103,812 8,603 (33 ) 116,970 Accrued expenses 51,043 72,970 2,701 (6,477 ) 120,237 Current operating lease liabilities 764 6,571 1,092 — 8,427 Intercompany payables 922,356 447,827 15,525 (1,385,708 ) — Billings in excess of costs and estimated earnings — 12,183 1,681 — 13,864 Total current liabilities 986,693 673,563 29,602 (1,392,218 ) 297,640 Long-term debt 1,851,057 — — — 1,851,057 Acquisition-related liabilities — 17,666 — — 17,666 Noncurrent operating lease liabilities 3,480 18,047 3,854 — 25,381 Other noncurrent liabilities 4,259 203,919 80,169 (137,018 ) 151,329 Total liabilities 2,845,489 913,195 113,625 (1,529,236 ) 2,343,073 Total member's interest 1,513,150 3,523,993 48,679 (3,572,672 ) 1,513,150 Total liabilities and member’s interest $ 4,358,639 $ 4,437,188 $ 162,304 $ (5,101,908 ) $ 3,856,223 Condensed Consolidating Statements of Operations For the three months ended March 28, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 354,330 $ 16,193 $ (3,333 ) $ 367,190 Cost of revenue (excluding items shown separately below) — 278,195 11,293 (3,333 ) 286,155 General and administrative expenses 13,830 54,123 3,024 — 70,977 Depreciation, depletion, amortization and accretion 989 49,473 1,316 — 51,778 Operating (loss) income (14,819 ) (27,461 ) 560 — (41,720 ) Other loss (income), net 15,292 (306 ) 1,171 (16,068 ) 89 Interest expense (income) 33,214 (6,714 ) 1,200 — 27,700 Loss from operation before taxes (63,325 ) (20,441 ) (1,811 ) 16,068 (69,509 ) Income tax expense (benefit) 300 (5,717 ) (467 ) — (5,884 ) Net loss attributable to Summit LLC $ (63,625 ) $ (14,724 ) $ (1,344 ) $ 16,068 $ (63,625 ) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (71,984 ) $ (14,724 ) $ 7,015 $ 7,709 $ (71,984 ) Condensed Consolidating Statements of Operations For the three months ended March 30, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 318,181 $ 15,641 $ (1,183 ) $ 332,639 Cost of revenue (excluding items shown separately below) — 256,166 12,021 (1,183 ) 267,004 General and administrative expenses 14,930 50,032 2,956 — 67,918 Depreciation, depletion, amortization and accretion 952 52,920 1,516 — 55,388 Operating loss (15,882 ) (40,937 ) (852 ) — (57,671 ) Other loss (income), net 43,611 (1,942 ) (403 ) (29,504 ) 11,762 Interest expense (income) 31,697 (2,964 ) 1,204 — 29,937 Loss from operation before taxes (91,190 ) (36,031 ) (1,653 ) 29,504 (99,370 ) Income tax expense (benefit) 374 (7,737 ) (443 ) — (7,806 ) Net loss attributable to Summit LLC $ (91,564 ) $ (28,294 ) $ (1,210 ) $ 29,504 $ (91,564 ) Comprehensive loss attributable to member of Summit Materials, LLC $ (89,372 ) $ (28,128 ) $ (3,568 ) $ 31,696 $ (89,372 ) Condensed Consolidating Statements of Cash Flows For the three months ended March 28, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (51,401 ) $ 10,349 $ 2,121 $ — $ (38,931 ) Cash flow from investing activities: Purchase of property, plant and equipment (454 ) (60,423 ) (952 ) — (61,829 ) Proceeds from the sale of property, plant, and equipment — 3,140 20 — 3,160 Other — 1,801 — — 1,801 Net cash used for investing activities (454 ) (55,482 ) (932 ) — (56,868 ) Cash flow from financing activities: Proceeds from investment by member 310 — — — 310 Loans received from and payments made on loans from other Summit Companies (55,225 ) 52,247 188 2,790 — Payments on long-term debt (1,588 ) (3,856 ) (49 ) — (5,493 ) Payments on acquisition-related liabilities — (7,015 ) — — (7,015 ) Distributions from partnership (2,500 ) — — — (2,500 ) Other (822 ) (86 ) — — (908 ) Net cash (used in) provided by financing activities (59,825 ) 41,290 139 2,790 (15,606 ) Impact of cash on foreign currency — — (800 ) — (800 ) Net (decrease) increase in cash (111,680 ) (3,843 ) 528 2,790 (112,205 ) Cash — Beginning of period 302,474 5,488 9,834 (6,477 ) 311,319 Cash — End of period $ 190,794 $ 1,645 $ 10,362 $ (3,687 ) $ 199,114 Condensed Consolidating Statements of Cash Flows For the three months ended March 30, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (57,399 ) $ 26,570 $ 153 $ — $ (30,676 ) Cash flow from investing activities: Acquisitions, net of cash acquired — (2,842 ) — — (2,842 ) Purchase of property, plant and equipment (492 ) (57,326 ) (4,370 ) — (62,188 ) Proceeds from the sale of property, plant, and equipment — 2,791 6 — 2,797 Other — (178 ) — — (178 ) Net cash used for investing activities (492 ) (57,555 ) (4,364 ) — (62,411 ) Cash flow from financing activities: Proceeds from investment by member (2,075 ) 2,841 — — 766 Net proceeds from debt issuance 300,000 — — — 300,000 Loans received from and payments made on loans from other Summit Companies (26,242 ) 30,576 113 (4,447 ) — Payments on long-term debt (253,178 ) (3,076 ) (79 ) — (256,333 ) Payments on acquisition-related liabilities — (6,433 ) — — (6,433 ) Financing costs (5,774 ) — — — (5,774 ) Distributions from partnership (2,500 ) — — — (2,500 ) Other (465 ) (36 ) — — (501 ) Net cash provided by financing activities 9,766 23,872 34 (4,447 ) 29,225 Impact of cash on foreign currency — — 191 — 191 Net decrease in cash (48,125 ) (7,113 ) (3,986 ) (4,447 ) (63,671 ) Cash — Beginning of period 117,219 8,440 7,719 (4,870 ) 128,508 Cash — End of period $ 69,094 $ 1,327 $ 3,733 $ (9,317 ) $ 64,837

SUMMARY OF ORGANIZATION AND S_2

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - (Policies)	3 Months Ended
	Mar. 28, 2020
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Basis of Presentation	Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company's audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2019 . The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of March 28, 2020 , the results of operations for the three months ended March 28, 2020 and March 30, 2019 and cash flows for the three months ended March 28, 2020 and March 30, 2019 .
Principles of Consolidation	Principles of Consolidation —The consolidated financial statements include the accounts of Summit Inc. and its majority owned subsidiaries. All intercompany balances and transactions have been eliminated. For a summary of the changes in Summit Inc.’s ownership of Summit Holdings, see Note 9, Stockholders’ Equity.
Use of Estimates	Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, the tax receivable agreement ("TRA") liability, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.
Business and Credit Concentrations	Business and Credit Concentrations— The Company’s operations are conducted primarily across 23 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the three months ended March 28, 2020 or March 30, 2019 .
Revenue Recognition	Revenue Recognition— We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, and from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. The percentage of completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes.
Earnings per Share	Earnings per Share— The Company computes basic earnings per share attributable to stockholders by dividing income attributable to Summit Inc. by the weighted-average shares of Class A common stock outstanding. Diluted earnings per share reflects the potential dilution beyond shares for basic earnings per share that could occur if securities or other contracts to issue common stock were exercised, converted into common stock, or resulted in the issuance of common stock that would have shared in the Company’s earnings. Since the Class B common stock has no economic value, those shares are not included in the weighted-average common share amount for basic or diluted earnings per share. In addition, as the shares of Class A common stock are issued by Summit Inc., the earnings and equity interests of noncontrolling interests are not included in basic earnings per share.
Tax Receivable Agreement	Tax Receivable Agreement — When Class A limited partnership units of Summit Holdings (“LP Units”) are exchanged for shares of Class A common stock of Summit Inc. or Summit Inc. purchases LP Units for cash, this results in increases in Summit Inc.’s share of the tax basis of the tangible and intangible assets, which increases the tax depreciation and amortization deductions that otherwise would not have been available to Summit Inc. These increases in tax basis and tax depreciation and amortization deductions are expected to reduce the amount of cash taxes that we would otherwise be required to pay in the future. Prior to our initial public offering (“IPO”), we entered into a TRA with the pre-IPO owners that requires us to pay the pre-IPO owners or their permitted assignees 85% of the amount of cash savings, if any, in U.S. federal, state, and local income tax that we actually realize as a result of these exchanges. These benefits include (1) increases in the tax basis of tangible and intangible assets of Summit Holdings and certain other tax benefits related to entering into the TRA, (2) tax benefits attributable to payments under the TRA, or (3) under certain circumstances such as an early termination of the TRA, we are deemed to realize, as a result of the increases in tax basis in connection with exchanges by the pre-IPO owners described above and certain other tax benefits attributable to payments under the TRA. We periodically evaluate the realizability of the deferred tax assets resulting from the exchange of LP Units for Class A common stock. If the deferred tax assets are determined to be realizable, we then assess whether payment of amounts under the TRA have become probable. If so, we record a TRA liability equal to 85% of such deferred tax assets, and the remaining 15% as an increase to additional paid-in capital. If a deferred tax asset subject to the TRA is determined not to be realizable and therefore subject to a valuation allowance, we do not record a TRA liability for such deferred tax assets. In subsequent periods, we assess the realizability of all of our deferred tax assets subject to the TRA. Should we determine a deferred tax asset with a valuation allowance is realizable in a subsequent period, the related valuation allowance will be released and consideration of a corresponding TRA liability will be assessed. The realizability of deferred tax assets, including those subject to the TRA, is dependent upon the generation of future taxable income during the periods in which those deferred tax assets become deductible and consideration of prudent and feasible tax-planning strategies. The measurement of the TRA liability is accounted for as a contingent liability. Therefore, once we determine that a payment to a pre-IPO owner has become probable and can be estimated, the estimate of payment will be accrued.
New Accounting Standards	New Accounting Standards — In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements.
Leases	We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment. We lease construction and office equipment, distribution facilities and office space. Leases with an initial term of 12 months or less, including month to month leases, are not recorded on the balance sheet. Lease expense for short-term leases is recognized on a straight line basis over the lease term. For lease agreements entered into or reassessed after the adoption of Topic 842, we combine lease and nonlease components. While we also own mineral leases for mining operations, those leases are outside the scope of Topic 842. Assets acquired under finance leases are included in property, plant and equipment.
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Basis of Presentation	Basis of Presentation —These unaudited consolidated financial statements were prepared in accordance with U.S. generally accepted accounting principles (“U.S. GAAP”) for interim financial information, without audit, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”). Certain information and footnote disclosures typically included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted pursuant to such rules and regulations. These unaudited consolidated financial statements should be read in conjunction with the Company’s audited consolidated financial statements and the notes thereto as of and for the year ended December 28, 2019 . The Company continues to follow the accounting policies set forth in those audited consolidated financial statements. Management believes that these consolidated interim financial statements include all adjustments, normal and recurring in nature, that are necessary to present fairly the financial position of the Company as of March 28, 2020 , the results of operations for the three months ended March 28, 2020 and March 30, 2019 and cash flows for the three months ended March 28, 2020 and March 30, 2019 .
Use of Estimates	Use of Estimates —Preparation of these consolidated financial statements in conformity with U.S. GAAP requires management to make estimates and assumptions. These estimates and the underlying assumptions affect the amounts of assets and liabilities reported, disclosures about contingent assets and liabilities and reported amounts of revenue and expenses. Such estimates include the valuation of accounts receivable, inventories, valuation of deferred tax assets, goodwill, intangibles and other long-lived assets, pension and other postretirement obligations and asset retirement obligations. Estimates also include revenue earned on contracts and costs to complete contracts. Most of the Company’s paving and related services are performed under fixed unit-price contracts with state and local governmental entities. Management regularly evaluates its estimates and assumptions based on historical experience and other factors, including the current economic environment. As future events and their effects cannot be determined with precision, actual results can differ significantly from estimates made. Changes in estimates, including those resulting from continuing changes in the economic environment, are reflected in the Company’s consolidated financial statements when the change in estimate occurs.
Business and Credit Concentrations	Business and Credit Concentrations— The Company’s operations are conducted primarily across 23 U.S. states and in British Columbia, Canada, with the most significant revenue generated in Texas, Kansas, Utah and Missouri. The Company’s accounts receivable consist primarily of amounts due from customers within these areas. Therefore, collection of these accounts is dependent on the economic conditions in the aforementioned states, as well as specific situations affecting individual customers. Credit granted within the Company’s trade areas has been granted to many customers, and management does not believe that a significant concentration of credit exists with respect to any individual customer or group of customers. No single customer accounted for more than 10% of the Company’s total revenue in the three months ended March 28, 2020 or March 30, 2019 .
Revenue Recognition	Revenue Recognition — We earn revenue from the sale of products, which primarily include aggregates, cement, ready-mix concrete and asphalt, but also include concrete products, and from the provision of services, which are primarily paving and related services. Products: Revenue for product sales is recognized when evidence of an arrangement exists and when control passes, which generally is when the product is shipped. Services: We earn revenue from the provision of services, which are primarily paving and related services, which are typically calculated using monthly progress based on the percentage of completion or a customer’s engineer review of progress. The majority of our construction service contracts are completed within one year, but may occasionally extend beyond this time frame. The majority of our construction service contracts are for work that occurs mostly during the spring, summer and fall. We generally measure progress toward completion on long-term paving and related services contracts based on the proportion of costs incurred to date relative to total estimated costs at completion. The percentage of completion method of accounting involves the use of various estimating techniques to project costs at completion, and in some cases includes estimates of recoveries asserted against the customer for changes in specifications or other disputes.
New Accounting Standards	New Accounting Standards — In August 2018, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) No. 2018-15, Intangibles-Goodwill and Other-Internal-Use Software (Subtopic 350-40): Customer’s Accounting for Implementation Costs Incurred in a Cloud Computing Arrangement That Is a Service Contract, which reduces the accounting complexity of implementing a cloud computing service arrangement. The ASU aligns the capitalization of implementation costs among hosting arrangements and costs incurred to develop internal-use software. We adopted this ASU in the first quarter of 2020 and the adoption of this ASU did not have a material impact on the consolidated financial statements.

GOODWILL AND INTANGIBLES - (Tab

GOODWILL AND INTANGIBLES - (Tables)	3 Months Ended
	Mar. 28, 2020
Business Acquisition [Line Items]
Goodwill by Reportable Segment and in Total	Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2019 to March 28, 2020 are summarized as follows: West East Cement Total Balance—December 28, 2019 $ 584,617 $ 410,426 $ 204,656 $ 1,199,699 Foreign currency translation adjustments (4,142 ) — — (4,142 ) Balance—March 28, 2020 $ 580,475 $ 410,426 $ 204,656 $ 1,195,557
Intangible Assets by Type and in Total	The following table shows intangible assets by type and in total: March 28, 2020 December 28, 2019 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Mineral leases $ 19,064 $ (6,690 ) $ 12,374 $ 19,064 $ (6,408 ) $ 12,656 Reserve rights 6,234 (2,323 ) 3,911 6,234 (2,248 ) 3,986 Trade names 1,000 (983 ) 17 1,000 (958 ) 42 Other 7,566 (1,075 ) 6,491 7,566 (752 ) 6,814 Total intangible assets $ 33,864 $ (11,071 ) $ 22,793 $ 33,864 $ (10,366 ) $ 23,498
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for the intangible assets for each of the five years subsequent to March 28, 2020 is as follows: 2020 (nine months) $ 1,823 2021 2,147 2022 2,142 2023 2,009 2024 1,914 2025 1,869 Thereafter 10,889 Total $ 22,793
Summit Materials, LLC
Business Acquisition [Line Items]
Goodwill by Reportable Segment and in Total	Changes in the carrying amount of goodwill, by reportable segment, from December 28, 2019 to March 28, 2020 are summarized as follows: West East Cement Total Balance—December 28, 2019 $ 585,617 $ 410,426 $ 204,656 $ 1,200,699 Foreign currency translation adjustments (4,142 ) — — (4,142 ) Balance—March 28, 2020 $ 581,475 $ 410,426 $ 204,656 $ 1,196,557
Intangible Assets by Type and in Total	The following table shows intangible assets by type and in total: March 28, 2020 December 28, 2019 Gross Carrying Amount Accumulated Amortization Net Carrying Amount Gross Carrying Amount Accumulated Amortization Net Carrying Amount Mineral leases $ 19,064 $ (6,690 ) $ 12,374 $ 19,064 $ (6,408 ) $ 12,656 Reserve rights 6,234 (2,323 ) 3,911 6,234 (2,248 ) 3,986 Trade names 1,000 (983 ) 17 1,000 (958 ) 42 Other 7,566 (1,075 ) 6,491 7,566 (752 ) 6,814 Total intangible assets $ 33,864 $ (11,071 ) $ 22,793 $ 33,864 $ (10,366 ) $ 23,498
Estimated Amortization Expense for Intangible Assets	The estimated amortization expense for the intangible assets for each of the five years subsequent to March 28, 2020 is as follows: 2020 (nine months) $ 1,823 2021 2,147 2022 2,142 2023 2,009 2024 1,914 2025 1,869 Thereafter 10,889 Total $ 22,793

REVENUE RECOGNITION - (Tables)

REVENUE RECOGNITION - (Tables)	3 Months Ended
	Mar. 28, 2020
Revenue from External Customer [Line Items]
Revenue by Product	Revenue by product for the three months ended March 28, 2020 and March 30, 2019 is as follows: Three months ended March 28, 2020 March 30, 2019 Revenue by product*: Aggregates $ 96,161 $ 87,872 Cement 32,863 32,499 Ready-mix concrete 141,704 117,320 Asphalt 23,206 23,038 Paving and related services 33,426 34,345 Other 39,830 37,565 Total revenue $ 367,190 $ 332,639 *Revenue from liquid asphalt terminals is included in asphalt revenue.
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Trade accounts receivable $ 195,623 $ 191,672 Construction contract receivables 22,074 47,966 Retention receivables 18,141 17,808 Receivables from related parties 1,585 1,596 Accounts receivable 237,423 259,042 Less: Allowance for doubtful accounts (6,208 ) (5,786 ) Accounts receivable, net $ 231,215 $ 253,256
Summit Materials, LLC
Revenue from External Customer [Line Items]
Revenue by Product	Revenue by product for the three months ended March 28, 2020 and March 30, 2019 is as follows: Three months ended March 28, March 30, 2020 2019 Revenue by product*: Aggregates $ 96,161 $ 87,872 Cement 32,863 32,499 Ready-mix concrete 141,704 117,320 Asphalt 23,206 23,038 Paving and related services 33,426 34,345 Other 39,830 37,565 Total revenue $ 367,190 $ 332,639 *Revenue from liquid asphalt terminals is included in asphalt revenue.
Summary of Accounts Receivable, Net	Accounts receivable, net consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, December 28, 2020 2019 Trade accounts receivable $ 195,623 $ 191,672 Construction contract receivables 22,074 47,966 Retention receivables 18,141 17,808 Receivables from related parties 1,585 1,596 Accounts receivable 237,423 259,042 Less: Allowance for doubtful accounts (6,208 ) (5,786 ) Accounts receivable, net $ 231,215 $ 253,256

INVENTORIES - (Tables)

INVENTORIES - (Tables)	3 Months Ended
	Mar. 28, 2020
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Aggregate stockpiles $ 152,238 $ 140,461 Finished goods 44,357 33,023 Work in process 7,628 7,664 Raw materials 27,190 23,639 Total $ 231,413 $ 204,787
Summit Materials, LLC
Inventory [Line Items]
Components of Inventories	Inventories consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Aggregate stockpiles $ 152,238 $ 140,461 Finished goods 44,357 33,023 Work in process 7,628 7,664 Raw materials 27,190 23,639 Total $ 231,413 $ 204,787

ACCRUED EXPENSES - (Tables)

ACCRUED EXPENSES - (Tables)	3 Months Ended
	Mar. 28, 2020
Schedule Of Accrued Expenses [Line Items]
Components of Accrued Expenses	Accrued expenses consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Interest $ 15,852 $ 26,892 Payroll and benefits 18,797 29,356 Finance lease obligations 20,724 16,007 Insurance 13,870 14,968 Non-income taxes 10,377 7,666 Professional fees 1,189 902 Other (1) 21,651 24,214 Total $ 102,460 $ 120,005 (1) Consists primarily of subcontractor and working capital settlement accruals.
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
Components of Accrued Expenses	Accrued expenses consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Interest $ 15,852 $ 26,892 Payroll and benefits 18,797 29,356 Finance lease obligations 20,724 16,007 Insurance 13,870 14,968 Non-income taxes 10,608 7,898 Professional fees 1,189 902 Other (1) 21,651 24,214 Total $ 102,691 $ 120,237 _______________________________________________________________________ (1) Consists primarily of subcontractor and working capital settlement accruals.

DEBT - (Tables)

DEBT - (Tables)	3 Months Ended
	Mar. 28, 2020
Debt Instrument [Line Items]
Schedule of Debt	Debt consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Term Loan, due 2024: $622.7 million and $624.3 million, net of $1.1 million discount at March 28, 2020 and December 28, 2019, respectively $ 621,608 $ 623,140 6 1 ⁄ 8 % Senior Notes, due 2023: $650.0 million, net of $0.8 million and $0.9 million discount at March 28, 2020 and December 28, 2019, respectively 649,194 649,133 5 1 ⁄ 8 % Senior Notes, due 2025 300,000 300,000 6 1 ⁄ 2 % Senior Notes, due 2027 300,000 300,000 Total 1,870,802 1,872,273 Current portion of long-term debt 7,942 7,942 Long-term debt $ 1,862,860 $ 1,864,331
Schedule of Contractual Payments of Long-Term Debt	The contractual payments of long-term debt, including current maturities, for the five years subsequent to March 28, 2020 , are as follows: 2020 (nine months) $ 6,354 2021 6,353 2022 6,354 2023 656,354 2024 597,253 2025 300,000 Thereafter 300,000 Total 1,872,668 Less: Original issue net discount (1,866 ) Less: Capitalized loan costs (12,571 ) Total debt $ 1,858,231
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the three months ended March 28, 2020 and March 30, 2019 : Deferred financing fees Balance—December 28, 2019 $ 15,436 Amortization (833 ) Balance—March 28, 2020 $ 14,603 Balance—December 29, 2018 $ 15,475 Loan origination fees 5,774 Amortization (998 ) Write off of deferred financing fees (2,851 ) Balance—March 30, 2019 $ 17,400
Summit Materials, LLC
Debt Instrument [Line Items]
Schedule of Debt	Debt consisted of the following as of March 28, 2020 and December 28, 2019 : March 28, 2020 December 28, 2019 Term Loan, due 2024: $622.7 million and $624.3 million, net of $1.1 million discount at March 28, 2020 and December 28, 2019, respectively $ 621,608 $ 623,140 6 1/8 % Senior Notes, due 2023: $650.0 million, net of $0.8 million and $0.9 million discount at March 28, 2020 and December 28, 2019, respectively 649,194 649,133 5 1/8 % Senior Notes, due 2025 300,000 300,000 6 1/2 % Senior Notes, due 2027 300,000 300,000 Total 1,870,802 1,872,273 Current portion of long-term debt 7,942 7,942 Long-term debt $ 1,862,860 $ 1,864,331
Schedule of Contractual Payments of Long-Term Debt	The contractual payments of long-term debt, including current maturities, for the five years subsequent to March 28, 2020 , are as follows: 2020 (nine months) $ 6,354 2021 6,353 2022 6,354 2023 656,354 2024 597,253 2025 300,000 Thereafter 300,000 Total 1,872,668 Less: Original issue net discount (1,866 ) Less: Capitalized loan costs (12,571 ) Total debt $ 1,858,231
Summary of Activity for Deferred Financing Fees	The following table presents the activity for the deferred financing fees for the three months ended March 28, 2020 and March 30, 2019 : Deferred financing fees Balance—December 28, 2019 $ 15,436 Amortization (833 ) Balance—March 28, 2020 $ 14,603 Balance - December 29, 2018 $ 15,475 Loan origination fees 5,774 Amortization (998 ) Write off of deferred financing fees (2,851 ) Balance - March 30, 2019 $ 17,400

EARNINGS PER SHARE - (Tables)

EARNINGS PER SHARE - (Tables)	3 Months Ended
	Mar. 28, 2020
Earnings Per Share [Abstract]
Schedule of Basic Earnings Per Share	The following table shows the calculation of basic and diluted earnings per share: Three months ended March 28, 2020 March 30, 2019 Net loss attributable to Summit Inc. $ (44,979 ) $ (68,772 ) Weighted average shares of Class A stock outstanding 113,602,110 111,811,679 Basic and diluted loss per share $ (0.40 ) $ (0.62 )
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	Excluded from the above calculations were the shares noted below as they were antidilutive: Three months ended March 28, 2020 March 30, 2019 Antidilutive shares: LP Units 3,154,228 3,418,018 Time-vesting stock options 2,109,465 3,192,674 Warrants 100,037 100,037 Time-vesting restricted stock units 1,666,365 1,589,396 Market-based restricted stock units 446,670 419,247

STOCKHOLDERS' EQUITY_MEMBERS'_2

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST - (Tables)	3 Months Ended
	Mar. 28, 2020
Schedule of Capitalization, Equity [Line Items]
Schedule of changes in ownership of Summit Holdings	The following table summarizes the changes in our ownership of Summit Holdings: Summit Inc. LP Units Total Summit Inc. Balance — December 28, 2019 113,309,385 3,249,657 116,559,042 97.2 % Exchanges during period 196,542 (196,542 ) — Stock option exercises 13,335 — 13,335 Other equity transactions 591,335 — 591,335 Balance — March 28, 2020 114,110,597 3,053,115 117,163,712 97.4 % Balance — December 29, 2018 111,658,927 3,435,518 115,094,445 97.0 % Exchanges during period 17,500 (17,500 ) — Other equity transactions 391,104 — 391,104 Balance — March 30, 2019 112,067,531 3,418,018 115,485,549 97.0 %
Schedule of Changes in Each Component of Accumulated Other Comprehensive Income (Loss)	The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Change in retirement plans Foreign currency translation adjustments Cash flow hedge adjustments Accumulated other comprehensive income (loss) Balance — December 28, 2019 $ 2,171 $ 1,277 $ — $ 3,448 Foreign currency translation adjustment, net of tax — (6,093 ) — (6,093 ) Balance - Balance — March 28, 2020 $ 2,171 $ (4,816 ) $ — $ (2,645 ) Balance — December 29, 2018 $ 3,573 $ (2,147 ) $ 1,255 $ 2,681 Foreign currency translation adjustment, net of tax — 1,704 — 1,704 Loss on cash flow hedges, net of tax — — (120 ) (120 ) Balance — March 30, 2019 $ 3,573 $ (443 ) $ 1,135 $ 4,265
Summit Materials, LLC
Schedule of Capitalization, Equity [Line Items]
Schedule of Changes in Each Component of Accumulated Other Comprehensive Income (Loss)	The changes in each component of accumulated other comprehensive income (loss) consisted of the following: Accumulated Foreign currency other Change in translation Cash flow hedge comprehensive retirement plans adjustments adjustments (loss) income Balance — December 28, 2019 $ (6,317 ) $ (14,654 ) $ — $ (20,971 ) Foreign currency translation adjustment — (8,359 ) — (8,359 ) Balance — March 28, 2020 $ (6,317 ) $ (23,013 ) $ — $ (29,330 ) Balance — December 29, 2018 $ (4,392 ) $ (19,370 ) $ 146 $ (23,616 ) Foreign currency translation adjustment — 2,358 — 2,358 Loss on cash flow hedges — — (166 ) (166 ) Balance — March 30, 2019 $ (4,392 ) $ (17,012 ) $ (20 ) $ (21,424 )

SUPPLEMENTAL CASH FLOW INFORM_2

SUPPLEMENTAL CASH FLOW INFORMATION - (Tables)	3 Months Ended
	Mar. 28, 2020
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information is as follows: Three months ended March 28, 2020 March 30, 2019 Cash payments: Interest $ 36,310 $ 21,126 Refunds for income taxes, net (298 ) (20 ) Operating cash payments on operating leases 2,948 2,837 Operating cash payments on finance leases 794 699 Finance cash payments on finance leases 3,883 2,580 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 577 $ 1,608 Right of use assets obtained in exchange for finance leases obligations 6,267 9,442 Exchange of LP Units to shares of Class A common stock 4,648 277
Summit Materials, LLC
Schedule Of Cash Flow Supplemental [Line Items]
Schedule of Supplemental Cash Flow Information	Supplemental cash flow information is as follows: Three months ended March 28, 2020 March 30, 2019 Cash payments: Interest $ 36,310 $ 21,126 Refunds for income taxes, net (298 ) (20 ) Operating cash payments on operating leases 2,948 2,837 Operating cash payments on finance leases 794 699 Finance cash payments on finance leases 3,883 2,580 Non cash financing activities: Right of use assets obtained in exchange for operating lease obligations $ 577 $ 1,608 Right of use assets obtained in exchange for finance leases obligations 6,267 9,442

LEASES - (Tables)

LEASES - (Tables)	3 Months Ended
	Mar. 28, 2020
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024
Summit Materials, LLC
Lessee, Lease, Description [Line Items]
Schedule of Lease Cost	The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024
Schedule of Lease Assets and Liabilities	The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024
Schedule of Finance Lease Liability Maturities	The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024
Schedule of Operating Lease Liability Maturities	The components of lease expense were as follows: Three months ended March 28, 2020 March 30, 2019 Operating lease cost $ 2,607 $ 2,455 Variable lease cost 57 72 Short-term lease cost 8,620 6,581 Financing lease cost: Amortization of right-of-use assets 2,739 2,623 Interest on lease liabilities 771 755 Total lease cost $ 14,794 $ 12,486 March 28, 2020 December 28, 2019 Supplemental balance sheet information related to leases: Operating leases: Operating lease right-of-use assets $ 30,527 $ 32,777 Current operating lease liabilities $ 8,131 $ 8,427 Noncurrent operating lease liabilities 23,280 25,381 Total operating lease liabilities $ 31,411 $ 33,808 Finance leases: Property and equipment, gross $ 87,377 $ 82,660 Less accumulated depreciation (27,251 ) (24,907 ) Property and equipment, net $ 60,126 $ 57,753 Current finance lease liabilities $ 20,724 $ 16,007 Long-term finance lease liabilities 37,300 40,410 Total finance lease liabilities $ 58,024 $ 56,417 Weighted average remaining lease term (years): Operating leases 8.6 8.6 Finance lease 2.5 2.6 Weighted average discount rate (%): Operating leases 5.5 % 5.5 % Finance lease 5.5 % 5.5 % Maturities of lease liabilities were as follows: Operating Leases Finance Leases 2020 (nine months) $ 7,116 $ 14,513 2021 8,033 23,292 2022 4,920 16,428 2023 3,877 4,472 2024 2,232 2,277 2025 1,414 1,104 Thereafter 12,613 1,743 Total lease payments 40,205 63,829 Less imputed interest (8,794 ) (5,805 ) Present value of lease payments $ 31,411 $ 58,024

FAIR VALUE - (Tables)

FAIR VALUE - (Tables)	3 Months Ended
	Mar. 28, 2020
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 March 28, 2020 and December 28, 2019 was: March 28, 2020 December 28, 2019 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 525 $ 1,967 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,231 $ 1,302
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of March 28, 2020 and December 28, 2019 was: March 28, 2020 December 28, 2019 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,699,541 $ 1,870,802 $ 1,918,720 $ 1,872,273 Level 3 Current portion of deferred consideration and noncompete obligations(2) 30,398 30,398 30,733 30,733 Long term portion of deferred consideration and noncompete obligations(3) 11,793 11,793 18,499 18,499 (1) $7.9 million was included in current portion of debt as of March 28, 2020 and December 28, 2019 . (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 March 28, 2020 and December 28, 2019 was: March 28, 2020 December 28, 2019 Current portion of acquisition-related liabilities and Accrued expenses: Contingent consideration $ 525 $ 1,967 Acquisition-related liabilities and Other noncurrent liabilities: Contingent consideration $ 1,231 $ 1,302
Schedule of Carrying Value and Fair Value of Financial Instruments	The carrying value and fair value of these financial instruments as of March 28, 2020 and December 28, 2019 was: March 28, 2020 December 28, 2019 Fair Value Carrying Value Fair Value Carrying Value Level 2 Long-term debt(1) $ 1,699,541 $ 1,870,802 $ 1,918,720 $ 1,872,273 Level 3 Current portion of deferred consideration and noncompete obligations(2) 28,146 28,146 28,233 28,233 Long term portion of deferred consideration and noncompete obligations(3) 11,793 11,793 16,364 16,364 (1) $7.9 million was included in current portion of debt as of March 28, 2020 and December 28, 2019 . (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.

SEGMENT INFORMATION - (Tables)

SEGMENT INFORMATION - (Tables)	3 Months Ended
	Mar. 28, 2020
Segment Reporting Information [Line Items]
Summary of Financial Data for Company's Reportable Business Segments	The following tables display selected financial data for the Company’s reportable business segments as of March 28, 2020 and December 28, 2019 and for the three months ended March 28, 2020 and March 30, 2019 : Three months ended March 28, 2020 March 30, 2019 Revenue*: West $ 196,225 $ 181,945 East 133,040 113,388 Cement 37,925 37,306 Total revenue $ 367,190 $ 332,639 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended March 28, 2020 March 30, 2019 Loss from operations before taxes $ (69,627 ) $ (99,538 ) Interest expense 27,818 30,105 Depreciation, depletion and amortization 51,201 54,807 Accretion 577 581 Loss on debt financings — 14,565 Transaction costs 753 308 Non-cash compensation 4,905 5,906 Other 787 (146 ) Total Adjusted EBITDA $ 16,414 $ 6,588 Total Adjusted EBITDA by Segment: West $ 22,468 $ 14,298 East 9,573 3,242 Cement (7,561 ) (2,587 ) Corporate and other (8,066 ) (8,365 ) Total Adjusted EBITDA $ 16,414 $ 6,588 Three months ended March 28, 2020 March 30, 2019 Purchases of property, plant and equipment West $ 18,896 $ 30,375 East 37,081 24,428 Cement 5,399 6,893 Total reportable segments 61,376 61,696 Corporate and other 453 492 Total purchases of property, plant and equipment $ 61,829 $ 62,188 Three months ended March 28, 2020 March 30, 2019 Depreciation, depletion, amortization and accretion: West $ 21,800 $ 23,925 East 21,096 20,211 Cement 7,893 10,300 Total reportable segments 50,789 54,436 Corporate and other 989 952 Total depreciation, depletion, amortization and accretion $ 51,778 $ 55,388 March 28, 2020 December 28, 2019 Total assets: West $ 1,368,542 $ 1,379,684 East 1,307,709 1,288,835 Cement 869,026 868,528 Total reportable segments 3,545,277 3,537,047 Corporate and other 446,991 530,509 Total $ 3,992,268 $ 4,067,556
Summit Materials, LLC
Segment Reporting Information [Line Items]
Summary of Financial Data for Company's Reportable Business Segments	The following tables display selected financial data for the Company’s reportable business segments as of March 28, 2020 and December 28, 2019 and for the three months ended March 28, 2020 and March 30, 2019 : Three months ended March 28, March 30, 2020 2019 Revenue*: West $ 196,225 $ 181,945 East 133,040 113,388 Cement 37,925 37,306 Total revenue $ 367,190 $ 332,639 *Intercompany sales are immaterial and the presentation above only reflects sales to external customers. Three months ended March 28, March 30, 2020 2019 Loss from operations before taxes $ (69,509 ) $ (99,370 ) Interest expense 27,700 29,937 Depreciation, depletion and amortization 51,201 54,807 Accretion 577 581 Loss on debt financings — 14,565 Transaction costs 753 308 Non-cash compensation 4,905 5,906 Other 787 (146 ) Total Adjusted EBITDA $ 16,414 $ 6,588 Total Adjusted EBITDA by Segment: West $ 22,468 $ 14,298 East 9,573 3,242 Cement (7,561 ) (2,587 ) Corporate and other (8,066 ) (8,365 ) Total Adjusted EBITDA $ 16,414 $ 6,588 Three months ended March 28, 2020 March 30, 2019 Purchases of property, plant and equipment West $ 18,896 $ 30,375 East 37,081 24,428 Cement 5,399 6,893 Total reportable segments 61,376 61,696 Corporate and other 453 492 Total purchases of property, plant and equipment $ 61,829 $ 62,188 Three months ended March 28, March 30, 2020 2019 Depreciation, depletion, amortization and accretion: West $ 21,800 $ 23,925 East 21,096 20,211 Cement 7,893 10,300 Total reportable segments 50,789 54,436 Corporate and other 989 952 Total depreciation, depletion, amortization and accretion $ 51,778 $ 55,388 March 28, 2020 December 28, 2019 Total assets: West $ 1,368,542 $ 1,379,684 East 1,307,709 1,288,835 Cement 869,026 868,528 Total reportable segments 3,545,277 3,537,047 Corporate and other 210,069 319,176 Total $ 3,755,346 $ 3,856,223

GUARANTOR AND NON-GUARANTOR F_2

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - (Tables) - Summit Materials, LLC	3 Months Ended
	Mar. 28, 2020
Condensed Consolidating Balance Sheets	Condensed Consolidating Balance Sheets March 28, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 190,794 $ 1,645 $ 10,362 $ (3,687 ) $ 199,114 Accounts receivable, net — 216,747 14,645 (177 ) 231,215 Intercompany receivables 414,855 893,871 — (1,308,726 ) — Cost and estimated earnings in excess of billings — 10,522 797 — 11,319 Inventories — 226,500 4,913 — 231,413 Other current assets 3,042 10,506 1,647 — 15,195 Total current assets 608,691 1,359,791 32,364 (1,312,590 ) 688,256 Property, plant and equipment, net 11,067 1,700,780 56,856 — 1,768,703 Goodwill — 1,142,063 54,494 — 1,196,557 Intangible assets, net — 22,793 — — 22,793 Operating lease right-of-use assets 3,144 23,071 4,312 — 30,527 Other assets 3,570,946 152,451 675 (3,675,562 ) 48,510 Total assets $ 4,193,848 $ 4,400,949 $ 148,701 $ (4,988,152 ) $ 3,755,346 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 7,942 $ — $ — $ — $ 7,942 Current portion of acquisition-related liabilities — 28,671 — — 28,671 Accounts payable 3,949 112,763 6,426 (177 ) 122,961 Accrued expenses 35,401 68,750 2,227 (3,687 ) 102,691 Current operating lease liabilities 800 6,358 973 — 8,131 Intercompany payables 845,943 445,880 16,903 (1,308,726 ) — Billings in excess of costs and estimated earnings — 12,984 1,038 — 14,022 Total current liabilities 894,035 675,406 27,567 (1,312,590 ) 284,418 Long-term debt 1,850,289 — — — 1,850,289 Acquisition-related liabilities — 13,024 — — 13,024 Noncurrent operating lease liabilities 3,258 16,854 3,168 — 23,280 Other noncurrent liabilities 3,293 196,100 78,989 (137,020 ) 141,362 Total liabilities 2,750,875 901,384 109,724 (1,449,610 ) 2,312,373 Total member's interest 1,442,973 3,499,565 38,977 (3,538,542 ) 1,442,973 Total liabilities and member’s interest $ 4,193,848 $ 4,400,949 $ 148,701 $ (4,988,152 ) $ 3,755,346 Condensed Consolidating Balance Sheets December 28, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Assets Current assets: Cash and cash equivalents $ 302,474 $ 5,488 $ 9,834 $ (6,477 ) $ 311,319 Accounts receivable, net — 234,053 19,236 (33 ) 253,256 Intercompany receivables 443,323 942,385 — (1,385,708 ) — Cost and estimated earnings in excess of billings — 12,291 797 — 13,088 Inventories — 199,794 4,993 — 204,787 Other current assets 1,763 10,308 1,760 — 13,831 Total current assets 747,560 1,404,319 36,620 (1,392,218 ) 796,281 Property, plant and equipment, net 11,602 1,674,443 61,404 — 1,747,449 Goodwill — 1,142,063 58,636 — 1,200,699 Intangible assets, net — 23,498 — — 23,498 Operating lease right-of-use assets 3,316 24,551 4,910 — 32,777 Other assets 3,596,161 168,314 734 (3,709,690 ) 55,519 Total assets $ 4,358,639 $ 4,437,188 $ 162,304 $ (5,101,908 ) $ 3,856,223 Liabilities and Member’s Interest Current liabilities: Current portion of debt $ 7,942 $ — $ — $ — $ 7,942 Current portion of acquisition-related liabilities — 30,200 — — 30,200 Accounts payable 4,588 103,812 8,603 (33 ) 116,970 Accrued expenses 51,043 72,970 2,701 (6,477 ) 120,237 Current operating lease liabilities 764 6,571 1,092 — 8,427 Intercompany payables 922,356 447,827 15,525 (1,385,708 ) — Billings in excess of costs and estimated earnings — 12,183 1,681 — 13,864 Total current liabilities 986,693 673,563 29,602 (1,392,218 ) 297,640 Long-term debt 1,851,057 — — — 1,851,057 Acquisition-related liabilities — 17,666 — — 17,666 Noncurrent operating lease liabilities 3,480 18,047 3,854 — 25,381 Other noncurrent liabilities 4,259 203,919 80,169 (137,018 ) 151,329 Total liabilities 2,845,489 913,195 113,625 (1,529,236 ) 2,343,073 Total member's interest 1,513,150 3,523,993 48,679 (3,572,672 ) 1,513,150 Total liabilities and member’s interest $ 4,358,639 $ 4,437,188 $ 162,304 $ (5,101,908 ) $ 3,856,223
Condensed Consolidating Statements of Operations and Comprehensive Loss	Condensed Consolidating Statements of Operations For the three months ended March 28, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 354,330 $ 16,193 $ (3,333 ) $ 367,190 Cost of revenue (excluding items shown separately below) — 278,195 11,293 (3,333 ) 286,155 General and administrative expenses 13,830 54,123 3,024 — 70,977 Depreciation, depletion, amortization and accretion 989 49,473 1,316 — 51,778 Operating (loss) income (14,819 ) (27,461 ) 560 — (41,720 ) Other loss (income), net 15,292 (306 ) 1,171 (16,068 ) 89 Interest expense (income) 33,214 (6,714 ) 1,200 — 27,700 Loss from operation before taxes (63,325 ) (20,441 ) (1,811 ) 16,068 (69,509 ) Income tax expense (benefit) 300 (5,717 ) (467 ) — (5,884 ) Net loss attributable to Summit LLC $ (63,625 ) $ (14,724 ) $ (1,344 ) $ 16,068 $ (63,625 ) Comprehensive (loss) income attributable to member of Summit Materials, LLC $ (71,984 ) $ (14,724 ) $ 7,015 $ 7,709 $ (71,984 ) Condensed Consolidating Statements of Operations For the three months ended March 30, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Revenue $ — $ 318,181 $ 15,641 $ (1,183 ) $ 332,639 Cost of revenue (excluding items shown separately below) — 256,166 12,021 (1,183 ) 267,004 General and administrative expenses 14,930 50,032 2,956 — 67,918 Depreciation, depletion, amortization and accretion 952 52,920 1,516 — 55,388 Operating loss (15,882 ) (40,937 ) (852 ) — (57,671 ) Other loss (income), net 43,611 (1,942 ) (403 ) (29,504 ) 11,762 Interest expense (income) 31,697 (2,964 ) 1,204 — 29,937 Loss from operation before taxes (91,190 ) (36,031 ) (1,653 ) 29,504 (99,370 ) Income tax expense (benefit) 374 (7,737 ) (443 ) — (7,806 ) Net loss attributable to Summit LLC $ (91,564 ) $ (28,294 ) $ (1,210 ) $ 29,504 $ (91,564 ) Comprehensive loss attributable to member of Summit Materials, LLC $ (89,372 ) $ (28,128 ) $ (3,568 ) $ 31,696 $ (89,372 )
Condensed Consolidating Statements of Cash Flows	Condensed Consolidating Statements of Cash Flows For the three months ended March 28, 2020 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (51,401 ) $ 10,349 $ 2,121 $ — $ (38,931 ) Cash flow from investing activities: Purchase of property, plant and equipment (454 ) (60,423 ) (952 ) — (61,829 ) Proceeds from the sale of property, plant, and equipment — 3,140 20 — 3,160 Other — 1,801 — — 1,801 Net cash used for investing activities (454 ) (55,482 ) (932 ) — (56,868 ) Cash flow from financing activities: Proceeds from investment by member 310 — — — 310 Loans received from and payments made on loans from other Summit Companies (55,225 ) 52,247 188 2,790 — Payments on long-term debt (1,588 ) (3,856 ) (49 ) — (5,493 ) Payments on acquisition-related liabilities — (7,015 ) — — (7,015 ) Distributions from partnership (2,500 ) — — — (2,500 ) Other (822 ) (86 ) — — (908 ) Net cash (used in) provided by financing activities (59,825 ) 41,290 139 2,790 (15,606 ) Impact of cash on foreign currency — — (800 ) — (800 ) Net (decrease) increase in cash (111,680 ) (3,843 ) 528 2,790 (112,205 ) Cash — Beginning of period 302,474 5,488 9,834 (6,477 ) 311,319 Cash — End of period $ 190,794 $ 1,645 $ 10,362 $ (3,687 ) $ 199,114 Condensed Consolidating Statements of Cash Flows For the three months ended March 30, 2019 100% Owned Non- Issuers Guarantors Guarantors Eliminations Consolidated Net cash (used in) provided by operating activities $ (57,399 ) $ 26,570 $ 153 $ — $ (30,676 ) Cash flow from investing activities: Acquisitions, net of cash acquired — (2,842 ) — — (2,842 ) Purchase of property, plant and equipment (492 ) (57,326 ) (4,370 ) — (62,188 ) Proceeds from the sale of property, plant, and equipment — 2,791 6 — 2,797 Other — (178 ) — — (178 ) Net cash used for investing activities (492 ) (57,555 ) (4,364 ) — (62,411 ) Cash flow from financing activities: Proceeds from investment by member (2,075 ) 2,841 — — 766 Net proceeds from debt issuance 300,000 — — — 300,000 Loans received from and payments made on loans from other Summit Companies (26,242 ) 30,576 113 (4,447 ) — Payments on long-term debt (253,178 ) (3,076 ) (79 ) — (256,333 ) Payments on acquisition-related liabilities — (6,433 ) — — (6,433 ) Financing costs (5,774 ) — — — (5,774 ) Distributions from partnership (2,500 ) — — — (2,500 ) Other (465 ) (36 ) — — (501 ) Net cash provided by financing activities 9,766 23,872 34 (4,447 ) 29,225 Impact of cash on foreign currency — — 191 — 191 Net decrease in cash (48,125 ) (7,113 ) (3,986 ) (4,447 ) (63,671 ) Cash — Beginning of period 117,219 8,440 7,719 (4,870 ) 128,508 Cash — End of period $ 69,094 $ 1,327 $ 3,733 $ (9,317 ) $ 64,837

SUMMARY OF ORGANIZATION AND S_3

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - General Information (Details)	3 Months Ended
	Mar. 28, 2020segmentplant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of operating segments	3
Number of reportable segments	3
Cement plant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of plants | plant	2
Summit Materials, LLC
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of operating segments	3
Number of reportable segments	3
Summit Materials, LLC | Cement plant
Summary Of Significant Accounting Policies And Recent Accounting Pronouncements [Line Items]
Number of plants | plant	2

SUMMARY OF ORGANIZATION AND S_4

SUMMARY OF ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES - Business and Credit Concentration (Details)	3 Months Ended
	Mar. 28, 2020state
Summit Materials, LLC
Business and Credit Concentrations
Number of states in which the entity operates	23
Tax Receivable Agreement | Summit Holdings LP
Business and Credit Concentrations
Percentage of benefits to be paid on tax receivable agreement	85.00%
Percentage of the tax receivable agreement allocated to additional paid-in capital	15.00%

GOODWILL AND INTANGIBLES - Summ

GOODWILL AND INTANGIBLES - Summary of Goodwill by Reportable Segments (Details) $ in Thousands	3 Months Ended
	Mar. 28, 2020USD ($)
Goodwill [Roll Forward]
Balance, December 28, 2019	$ 1,199,699
Foreign currency translation adjustments	(4,142)
Balance, March 28, 2020	1,195,557
West
Goodwill [Roll Forward]
Balance, December 28, 2019	584,617
Foreign currency translation adjustments	(4,142)
Balance, March 28, 2020	580,475
East
Goodwill [Roll Forward]
Balance, December 28, 2019	410,426
Foreign currency translation adjustments	0
Balance, March 28, 2020	410,426
Cement
Goodwill [Roll Forward]
Balance, December 28, 2019	204,656
Foreign currency translation adjustments	0
Balance, March 28, 2020	204,656
Summit Materials, LLC
Goodwill [Roll Forward]
Balance, December 28, 2019	1,200,699
Foreign currency translation adjustments	(4,142)
Balance, March 28, 2020	1,196,557
Summit Materials, LLC | West
Goodwill [Roll Forward]
Balance, December 28, 2019	585,617
Foreign currency translation adjustments	(4,142)
Balance, March 28, 2020	581,475
Summit Materials, LLC | East
Goodwill [Roll Forward]
Balance, December 28, 2019	410,426
Foreign currency translation adjustments	0
Balance, March 28, 2020	410,426
Summit Materials, LLC | Cement
Goodwill [Roll Forward]
Balance, December 28, 2019	204,656
Foreign currency translation adjustments	0
Balance, March 28, 2020	$ 204,656

GOODWILL AND INTANGIBLES - Inta

GOODWILL AND INTANGIBLES - Intangible Assets By Type (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	$ 33,864	$ 33,864
Accumulated Amortization	(11,071)	(10,366)
Net Carrying Amount	22,793	23,498
Mineral leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	19,064	19,064
Accumulated Amortization	(6,690)	(6,408)
Net Carrying Amount	12,374	12,656
Reserve rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,234	6,234
Accumulated Amortization	(2,323)	(2,248)
Net Carrying Amount	3,911	3,986
Trade names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,000	1,000
Accumulated Amortization	(983)	(958)
Net Carrying Amount	17	42
Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	7,566	7,566
Accumulated Amortization	(1,075)	(752)
Net Carrying Amount	6,491	6,814
Summit Materials, LLC
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	33,864	33,864
Accumulated Amortization	(11,071)	(10,366)
Net Carrying Amount	22,793	23,498
Summit Materials, LLC | Mineral leases
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	19,064	19,064
Accumulated Amortization	(6,690)	(6,408)
Net Carrying Amount	12,374	12,656
Summit Materials, LLC | Reserve rights
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	6,234	6,234
Accumulated Amortization	(2,323)	(2,248)
Net Carrying Amount	3,911	3,986
Summit Materials, LLC | Trade names
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	1,000	1,000
Accumulated Amortization	(983)	(958)
Net Carrying Amount	17	42
Summit Materials, LLC | Other
Finite-Lived Intangible Assets [Line Items]
Gross Carrying Amount	7,566	7,566
Accumulated Amortization	(1,075)	(752)
Net Carrying Amount	$ 6,491	$ 6,814

GOODWILL AND INTANGIBLES - Amor

GOODWILL AND INTANGIBLES - Amortization Expense (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Dec. 28, 2019
Business Acquisition [Line Items]
Amortization expense	$ 700	$ 400
Estimated amortization expense
2020 (nine months)	1,823
2021	2,147
2022	2,142
2023	2,009
2024	1,914
2025	1,869
Thereafter	10,889
Total	22,793		$ 23,498
Summit Materials, LLC
Business Acquisition [Line Items]
Amortization expense	700	$ 400
Estimated amortization expense
2020 (nine months)	1,823
2021	2,147
2022	2,142
2023	2,009
2024	1,914
2025	1,869
Thereafter	10,889
Total	$ 22,793		$ 23,498

REVENUE RECOGNITION - By Produc

REVENUE RECOGNITION - By Product (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Revenue from External Customer [Line Items]
Total revenue	$ 367,190	$ 332,639
Aggregates
Revenue from External Customer [Line Items]
Total revenue	96,161	87,872
Cement
Revenue from External Customer [Line Items]
Total revenue	32,863	32,499
Ready-mix concrete
Revenue from External Customer [Line Items]
Total revenue	141,704	117,320
Asphalt
Revenue from External Customer [Line Items]
Total revenue	23,206	23,038
Paving and related services
Revenue from External Customer [Line Items]
Total revenue	33,426	34,345
Other
Revenue from External Customer [Line Items]
Total revenue	39,830	37,565
Summit Materials, LLC
Revenue from External Customer [Line Items]
Total revenue	367,190	332,639
Summit Materials, LLC | Aggregates
Revenue from External Customer [Line Items]
Total revenue	96,161	87,872
Summit Materials, LLC | Cement
Revenue from External Customer [Line Items]
Total revenue	32,863	32,499
Summit Materials, LLC | Ready-mix concrete
Revenue from External Customer [Line Items]
Total revenue	141,704	117,320
Summit Materials, LLC | Asphalt
Revenue from External Customer [Line Items]
Total revenue	23,206	23,038
Summit Materials, LLC | Paving and related services
Revenue from External Customer [Line Items]
Total revenue	33,426	34,345
Summit Materials, LLC | Other
Revenue from External Customer [Line Items]
Total revenue	$ 39,830	$ 37,565

REVENUE RECOGNITION - Summary o

REVENUE RECOGNITION - Summary of Accounts Receivable, Net (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Dec. 28, 2019
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 195,623	$ 191,672
Construction contract receivables	22,074	47,966
Retention receivables	18,141	17,808
Receivables from related parties	1,585	1,596
Accounts receivable	237,423	259,042
Less: Allowance for doubtful accounts	(6,208)	(5,786)
Accounts receivable, net	$ 231,215	253,256
Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
General collection and billing period for retention receivables	1 year
Summit Materials, LLC
Accounts, Notes, Loans and Financing Receivable [Line Items]
Trade accounts receivable	$ 195,623	191,672
Construction contract receivables	22,074	47,966
Retention receivables	18,141	17,808
Receivables from related parties	1,585	1,596
Accounts receivable	237,423	259,042
Less: Allowance for doubtful accounts	(6,208)	(5,786)
Accounts receivable, net	$ 231,215	$ 253,256
Summit Materials, LLC | Maximum
Accounts, Notes, Loans and Financing Receivable [Line Items]
General collection and billing period for retention receivables	1 year

INVENTORIES - Components of Inv

INVENTORIES - Components of Inventories (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Inventory [Line Items]
Aggregate stockpiles	$ 152,238	$ 140,461
Finished goods	44,357	33,023
Work in process	7,628	7,664
Raw materials	27,190	23,639
Total	231,413	204,787
Summit Materials, LLC
Inventory [Line Items]
Aggregate stockpiles	152,238	140,461
Finished goods	44,357	33,023
Work in process	7,628	7,664
Raw materials	27,190	23,639
Total	$ 231,413	$ 204,787

ACCRUED EXPENSES - Components o

ACCRUED EXPENSES - Components of Accrued Expenses (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Schedule Of Accrued Expenses [Line Items]
Interest	$ 15,852	$ 26,892
Payroll and benefits	18,797	29,356
Finance lease obligations	20,724	16,007
Insurance	13,870	14,968
Non-income taxes	10,377	7,666
Professional fees	1,189	902
Other	21,651	24,214
Total	102,460	120,005
Summit Materials, LLC
Schedule Of Accrued Expenses [Line Items]
Interest	15,852	26,892
Payroll and benefits	18,797	29,356
Finance lease obligations	20,724	16,007
Insurance	13,870	14,968
Non-income taxes	10,608	7,898
Professional fees	1,189	902
Other	21,651	24,214
Total	$ 102,691	$ 120,237

DEBT - Schedule of Debt (Detail

DEBT - Schedule of Debt (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019	Mar. 15, 2019	Jun. 01, 2017	Jul. 08, 2015
Debt Instrument [Line Items]
Total debt	$ 1,870,802	$ 1,872,273
Current portion of debt	7,942	7,942
Long-term Debt, Excluding Current Maturities	1,862,860	1,864,331
Gross amount	1,872,668
Debt discount	1,866
Term Loan, due 2024
Debt Instrument [Line Items]
Total debt	621,608	623,140
Gross amount	625,800	630,600
Debt discount	1,100	1,100
6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Total debt	649,194	649,133
Gross amount	650,000	650,000
Debt discount	$ 800	900
Debt instrument interest rate (as a percent)	6.125%
5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Total debt	$ 300,000	300,000
Debt instrument interest rate (as a percent)	5.125%
Summit Materials, LLC
Debt Instrument [Line Items]
Total debt	$ 1,870,802	1,872,273
Current portion of debt	7,942	7,942
Long-term Debt, Excluding Current Maturities	1,862,860	1,864,331
Gross amount	1,872,668
Debt discount	1,866
Summit Materials, LLC | Term Loan, due 2024
Debt Instrument [Line Items]
Total debt	621,608	623,140
Gross amount	622,700	624,300
Debt discount	1,100	1,100
Summit Materials, LLC | 6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Total debt	649,194	649,133
Gross amount	650,000	650,000
Debt discount	$ 800	900
Debt instrument interest rate (as a percent)	6.125%				6.125%
Summit Materials, LLC | 5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Total debt	$ 300,000	300,000		$ 300,000
Debt instrument interest rate (as a percent)	5.125%			5.125%
Senior Notes | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Total debt	$ 300,000	300,000
Debt instrument interest rate (as a percent)	6.50%
Senior Notes | Summit Materials, LLC | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Total debt	$ 300,000	$ 300,000	$ 300,000
Debt instrument interest rate (as a percent)	6.50%		6.50%

DEBT - Schedule of Contractual

DEBT - Schedule of Contractual Payments of Long-Term Debt (Details) $ in Thousands	Mar. 28, 2020USD ($)
Debt Instrument [Line Items]
2020 (nine months)	$ 6,354
2021	6,353
2022	6,354
2023	656,354
2024	597,253
2025	300,000
Thereafter	300,000
Total	1,872,668
Less: Original issue net discount	(1,866)
Less: Capitalized loan costs	(12,571)
Total debt	1,858,231
Summit Materials, LLC
Debt Instrument [Line Items]
2020 (nine months)	6,354
2021	6,353
2022	6,354
2023	656,354
2024	597,253
2025	300,000
Thereafter	300,000
Total	1,872,668
Less: Original issue net discount	(1,866)
Less: Capitalized loan costs	(12,571)
Total debt	$ 1,858,231

DEBT - Senior Notes (Details)

DEBT - Senior Notes (Details) - USD ($)	Mar. 15, 2019	Jun. 01, 2017	Jul. 08, 2015	Mar. 30, 2019	Mar. 28, 2020	Dec. 28, 2019
Debt Instrument [Line Items]
Long-term debt					$ 1,870,802,000	$ 1,872,273,000
Write off of deferred financing fees				$ 2,851,000
5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Long-term debt					$ 300,000,000	300,000,000
Senior notes, interest rate (as a percent)					5.125%
6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Long-term debt					$ 649,194,000	649,133,000
Senior notes, interest rate (as a percent)					6.125%
Issuers | 8 1/2% Senior Notes, due 2022
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)				8.50%
Debt instrument, repurchased face amount				$ 250,000,000
Debt instrument redemption charge				14,600,000
Debt instrument, prepayment premium				11,700,000
Write off of deferred financing fees				2,900,000
Issuers | 5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Long-term debt		$ 300,000,000
Senior notes, interest rate (as a percent)		5.125%
Percentage of par value of senior notes		100.00%
Proceeds net of related fees and expenses		$ 295,400,000
Issuers | 6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)			6.125%
Debt instrument, face amount			$ 650,000,000
Issuers | 6 1/8% Senior Notes, due 2023, issued at par
Debt Instrument [Line Items]
Debt instrument, face amount			$ 350,000,000
Issuers | 6 1/8% Senior Notes, due 2023, issued at 99.375% of par
Debt Instrument [Line Items]
Percentage of par value of senior notes			99.375%
Debt instrument, face amount			$ 300,000,000
Summit Materials, LLC
Debt Instrument [Line Items]
Long-term debt					$ 1,870,802,000	1,872,273,000
Write off of deferred financing fees				$ 2,851,000
Summit Materials, LLC | 8 1/2% Senior Notes, due 2022
Debt Instrument [Line Items]
Senior notes, interest rate (as a percent)				8.50%
Debt instrument, repurchased face amount				$ 250,000,000
Debt instrument redemption charge				14,600,000
Debt instrument, prepayment premium				11,700,000
Write off of deferred financing fees				$ 2,900,000
Summit Materials, LLC | 5 1/8% Senior Notes, due 2025
Debt Instrument [Line Items]
Long-term debt		$ 300,000,000			$ 300,000,000	300,000,000
Senior notes, interest rate (as a percent)		5.125%			5.125%
Summit Materials, LLC | 6 1/8% Senior Notes, due 2023
Debt Instrument [Line Items]
Long-term debt					$ 649,194,000	649,133,000
Senior notes, interest rate (as a percent)			6.125%		6.125%
Debt instrument, face amount			$ 650,000,000
Senior Notes | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Long-term debt					$ 300,000,000	300,000,000
Senior notes, interest rate (as a percent)					6.50%
Senior Notes | Issuers | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Long-term debt	$ 300,000,000
Senior notes, interest rate (as a percent)	6.50%
Percentage of par value of senior notes	100.00%
Proceeds net of related fees and expenses	$ 296,300,000
Senior Notes | Summit Materials, LLC | 6 1/2% Senior Notes, due 2027
Debt Instrument [Line Items]
Long-term debt	$ 300,000,000				$ 300,000,000	$ 300,000,000
Senior notes, interest rate (as a percent)	6.50%				6.50%
Percentage of par value of senior notes	100.00%
Proceeds net of related fees and expenses	$ 296,300,000

DEBT - Senior Secured Credit Fa

DEBT - Senior Secured Credit Facilities (Details) - Summit Materials, LLC - USD ($)	Feb. 25, 2019	Mar. 28, 2020	Dec. 28, 2019
Term Loan, due 2024
Debt Instrument [Line Items]
Debt instrument, face amount		$ 650,000,000
Quarterly principal repayments percentage		0.25%
Revolving Credit Facility
Debt Instrument [Line Items]
Maximum borrowing capacity	$ 345,000,000	$ 345,000,000
Amount outstanding		0	$ 0
Remaining borrowing capacity		329,000,000
Revolving Credit Facility | Federal funds rate
Debt Instrument [Line Items]
Basis spread on variable rate	0.50%
Revolving Credit Facility | LIBOR Plus 1%
Debt Instrument [Line Items]
Basis spread on variable rate	2.00%
Percentage added to base rate	1.00%
Revolving Credit Facility | LIBOR
Debt Instrument [Line Items]
Basis spread on variable rate	3.00%
Letter of Credit
Debt Instrument [Line Items]
Amount outstanding		$ 16,000,000
Senior Secured Credit Facilities
Debt Instrument [Line Items]
First lien leverage ratio	0.0475

DEBT - Summary of Activity for

DEBT - Summary of Activity for Deferred Financing Fees (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization [Roll Forward]
Beginning balance	$ 15,436	$ 15,475
Loan origination fees		5,774
Amortization	(833)	(998)
Write off of deferred financing fees		(2,851)
Ending balance	14,603	17,400
Summit Materials, LLC
Deferred Finance Costs, Own-share Lending Arrangement, Issuance Costs, Accumulated Amortization [Roll Forward]
Beginning balance	15,436	15,475
Loan origination fees		5,774
Amortization	(833)	(998)
Write off of deferred financing fees		(2,851)
Ending balance	$ 14,603	$ 17,400

DEBT - Other (Details)

DEBT - Other (Details) - CAD ($)	Jan. 15, 2015	Mar. 28, 2020	Dec. 28, 2019
Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Revolving credit commitment	$ 6,000,000
Canadian subsidiary credit agreement, Capital equipment
Debt Instrument [Line Items]
Revolving credit commitment	$ 500,000
Basis spread on variable rate	0.90%
Canadian subsidiary credit agreement, Guarantees
Debt Instrument [Line Items]
Revolving credit commitment	$ 300,000
Canadian subsidiary credit agreement
Debt Instrument [Line Items]
Amount outstanding		$ 0	$ 0
Prime rate | Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Basis spread on variable rate	0.20%
Summit Materials, LLC | Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Revolving credit commitment	$ 6,000,000
Summit Materials, LLC | Canadian subsidiary credit agreement, Capital equipment
Debt Instrument [Line Items]
Revolving credit commitment	$ 500,000
Basis spread on variable rate	0.90%
Summit Materials, LLC | Canadian subsidiary credit agreement, Guarantees
Debt Instrument [Line Items]
Revolving credit commitment	$ 300,000
Summit Materials, LLC | Canadian subsidiary credit agreement
Debt Instrument [Line Items]
Amount outstanding		$ 0	$ 0
Summit Materials, LLC | Prime rate | Canadian subsidiary credit agreement, Operating activities
Debt Instrument [Line Items]
Basis spread on variable rate	0.20%

INCOME TAXES - Narrative (Detai

INCOME TAXES - Narrative (Details) - USD ($)	3 Months Ended
	Mar. 28, 2020	Sep. 28, 2019	Mar. 30, 2019	Dec. 28, 2019
Income Taxes [Line Items]
Income tax benefit	$ (22,901,000)		$ (28,037,000)
Valuation allowance	1,675,000			$ 1,675,000
Income tax provision, interest or penalties recognized	0		0
Deferred tax asset, Investment in limited partnership	1,200,000
Tax receivable agreement liability	327,957,000			326,965,000
Tax Receivable Agreement
Income Taxes [Line Items]
Tax receivable agreement liability	328,000,000			$ 327,000,000
Summit Holdings LP
Income Taxes [Line Items]
Distributions to LP Unitholders	$ 0		0
Summit Holdings LP | Tax Receivable Agreement
Income Taxes [Line Items]
Percentage of benefits to be paid on tax receivable agreement	85.00%
Summit Materials, LLC
Income Taxes [Line Items]
Income tax benefit	$ (5,884,000)		(7,806,000)
Income tax provision, interest or penalties recognized		$ 0	$ 0
Class A Common Stock
Income Taxes [Line Items]
Exchanges during period (in shares)	196,542		17,500

EARNINGS PER SHARE - Schedule o

EARNINGS PER SHARE - Schedule of Basic to Diluted Income Per Share (Details) - USD ($) $ / shares in Units, $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Reconciliation of basic to diluted loss per share
Net loss attributable to Summit Inc.	$ (44,979)	$ (68,772)
LP Units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	3,154,228	3,418,018
Time-vesting stock options
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	2,109,465	3,192,674
Warrants
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	100,037	100,037
Time-vesting restricted stock units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	1,666,365	1,589,396
Market-based restricted stock units
Reconciliation of basic to diluted loss per share
Anti dilutive shares excluded from calculation of earnings per share (in shares)	446,670	419,247
Class A Common Stock
Reconciliation of basic to diluted loss per share
Weighted average shares of Class A stock outstanding (in shares)	113,602,110	111,811,679
Basic and diluted loss per share (usd per share)	$ (0.40)	$ (0.62)

STOCKHOLDERS' EQUITY_MEMBERS'_3

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST - Equity Offerings (Details) - shares	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Dec. 28, 2019	Dec. 29, 2018
Class A Common Stock
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	113,309,385	111,658,927
Exchanges during period (in shares)	196,542	17,500
Stock option exercises (in shares)	13,335
Other equity transactions (in shares)	591,335	391,104
Ending balance (in shares)	114,110,597	112,067,531
Summit Materials, Inc. and Summit Holdings, LP
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Beginning balance (in shares)	116,559,042	115,094,445
Exchanges during period (in shares)	0	0
Stock option exercises (in shares)	13,335
Other equity transactions (in shares)	591,335	391,104
Ending balance (in shares)	117,163,712	115,485,549
LP Units | Summit Holdings LP
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Number of LP Units outstanding, beginning balance (in shares)	3,249,657	3,435,518
Number of LP Units exchanged (in shares)	(196,542)	(17,500)
Number of LP Units outstanding, ending balance (in shares)	3,053,115	3,418,018
Summit Holdings LP
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Noncontrolling interest elimination (as a percent)	2.60%		2.80%
Summit Materials Inc
Increase (Decrease) in Stockholders' Equity [Roll Forward]
Ownership percentage	97.40%	97.00%	97.20%	97.00%

STOCKHOLDERS' EQUITY_MEMBERS'_4

STOCKHOLDERS' EQUITY/MEMBERS' INTEREST - Accumulated Other Comprehensive Income (Loss) (Details) - USD ($) $ in Thousands	3 Months Ended		12 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Dec. 28, 2019
Changes in each component of accumulated other comprehensive loss
Beginning balance	$ 1,444,773	$ 1,342,145	$ 1,342,145
Postretirement liability adjustment, net of tax	(6,093)	1,704
(Loss) income on cash flow hedges, net of tax		(120)
Ending balance	1,395,859	1,278,475	1,444,773
Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Postretirement liability adjustment, net of tax		2,358	(8,359)
(Loss) income on cash flow hedges, net of tax		(166)
Change in retirement plans
Changes in each component of accumulated other comprehensive loss
Beginning balance	2,171	3,573	3,573
Ending balance	2,171	3,573	2,171
Change in retirement plans | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	(6,317)	(4,392)	(4,392)
Ending balance	(6,317)	(4,392)	(6,317)
Foreign currency translation adjustments
Changes in each component of accumulated other comprehensive loss
Beginning balance	1,277	(2,147)	(2,147)
Postretirement liability adjustment, net of tax	(6,093)	1,704
Ending balance	(4,816)	(443)	1,277
Foreign currency translation adjustments | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	(14,654)	(19,370)	(19,370)
Postretirement liability adjustment, net of tax		2,358	(8,359)
Ending balance	(23,013)	(17,012)	(14,654)
Cash flow hedge adjustments
Changes in each component of accumulated other comprehensive loss
Beginning balance	0	1,255	1,255
(Loss) income on cash flow hedges, net of tax		(120)
Ending balance	0	1,135	0
Cash flow hedge adjustments | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	0	146	146
(Loss) income on cash flow hedges, net of tax		(166)
Ending balance	0	(20)	0
Accumulated other comprehensive income (loss)
Changes in each component of accumulated other comprehensive loss
Beginning balance	3,448	2,681	2,681
Ending balance	(2,645)	4,265	3,448
Accumulated other comprehensive income (loss) | Summit Materials, LLC
Changes in each component of accumulated other comprehensive loss
Beginning balance	(20,971)	(23,616)	(23,616)
Ending balance	$ (29,330)	$ (21,424)	$ (20,971)

SUPPLEMENTAL CASH FLOW INFORM_3

SUPPLEMENTAL CASH FLOW INFORMATION - Schedule of Supplemental Cash Flow Information (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Cash payments:
Interest	$ 36,310	$ 21,126
Refunds for income taxes, net	(298)	(20)
Operating cash payments on operating leases	2,948	2,837
Operating cash payments on finance leases	794	699
Finance cash payments on finance leases	3,883	2,580
Non cash financing activities:
Right of use assets obtained in exchange for operating lease obligations	577	1,608
Right of use assets obtained in exchange for finance leases obligations	6,267	9,442
Exchange of LP Units to shares of Class A common stock	4,648	277
Summit Materials, LLC
Cash payments:
Interest	36,310	21,126
Refunds for income taxes, net	(298)	(20)
Operating cash payments on operating leases	2,948	2,837
Operating cash payments on finance leases	794	699
Finance cash payments on finance leases	3,883	2,580
Non cash financing activities:
Right of use assets obtained in exchange for operating lease obligations	577	1,608
Right of use assets obtained in exchange for finance leases obligations	$ 6,267	$ 9,442

LEASES - Operating and Finance

LEASES - Operating and Finance Leases (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019	Dec. 28, 2019
Lease, Cost [Abstract]
Operating lease cost	$ 2,607	$ 2,455
Variable lease cost	57	72
Short-term lease cost	8,620	6,581
Financing lease cost:
Amortization of right-of-use assets	2,739	2,623
Interest on lease liabilities	771	755
Total lease cost	14,794	12,486
Operating leases:
Operating lease right-of-use assets	30,527		$ 32,777
Current operating lease liabilities	8,131		8,427
Noncurrent operating lease liabilities	23,280		25,381
Total operating lease liabilities	31,411		33,808
Finance leases:
Property and equipment, gross	87,377		82,660
Less accumulated depreciation	(27,251)		(24,907)
Property and equipment, net	60,126		57,753
Current finance lease liabilities	20,724		16,007
Long-term finance lease liabilities	37,300		40,410
Total finance lease liabilities	$ 58,024		$ 56,417
Weighted average remaining lease term (years):
Operating leases	8 years 7 months 6 days		8 years 7 months 6 days
Finance lease	2 years 6 months		2 years 7 months 6 days
Weighted average discount rate (%):
Operating leases	5.50%		5.50%
Finance lease	5.50%		5.50%
Operating Leases
2020 (nine months)	$ 7,116
2021	8,033
2022	4,920
2023	3,877
2024	2,232
2025	1,414
Thereafter	12,613
Total lease payments	40,205
Less imputed interest	(8,794)
Finance Leases
2020 (nine months)	14,513
2021	23,292
2022	16,428
2023	4,472
2024	2,277
2025	1,104
Thereafter	1,743
Total lease payments	63,829
Less imputed interest	(5,805)
Summit Materials, LLC
Lease, Cost [Abstract]
Operating lease cost	2,607	2,455
Variable lease cost	57	72
Short-term lease cost	8,620	6,581
Financing lease cost:
Amortization of right-of-use assets	2,739	2,623
Interest on lease liabilities	771	755
Total lease cost	14,794	$ 12,486
Operating leases:
Operating lease right-of-use assets	30,527		$ 32,777
Current operating lease liabilities	8,131		8,427
Noncurrent operating lease liabilities	23,280		25,381
Total operating lease liabilities	31,411		33,808
Finance leases:
Property and equipment, gross	87,377		82,660
Less accumulated depreciation	(27,251)		(24,907)
Property and equipment, net	60,126		57,753
Current finance lease liabilities	20,724		16,007
Long-term finance lease liabilities	37,300		40,410
Total finance lease liabilities	$ 58,024		$ 56,417
Weighted average remaining lease term (years):
Operating leases	8 years 7 months 6 days		8 years 7 months 6 days
Finance lease	2 years 6 months		2 years 7 months 6 days
Weighted average discount rate (%):
Operating leases	5.50%		5.50%
Finance lease	5.50%		5.50%
Operating Leases
2020 (nine months)	$ 7,116
2021	8,033
2022	4,920
2023	3,877
2024	2,232
2025	1,414
Thereafter	12,613
Total lease payments	40,205
Less imputed interest	(8,794)
Finance Leases
2020 (nine months)	14,513
2021	23,292
2022	16,428
2023	4,472
2024	2,277
2025	1,104
Thereafter	1,743
Total lease payments	63,829
Less imputed interest	$ (5,805)

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details) - USD ($) $ in Millions	3 Months Ended
	Mar. 28, 2020	Dec. 28, 2019
Loss Contingencies [Line Items]
Term of purchase commitments	1 year
Site Restoration Obligations
Loss Contingencies [Line Items]
Anticipated costs	$ 96.7	$ 97.4
Site Restoration Obligations | Other noncurrent liabilities
Loss Contingencies [Line Items]
Site restoration obligation, non-current	31.5	28.8
Site Restoration Obligations | Accrued expenses.
Loss Contingencies [Line Items]
Asset retirement obligation, current	$ 5	7.9
Summit Materials, LLC
Loss Contingencies [Line Items]
Term of purchase commitments	1 year
Summit Materials, LLC | Site Restoration Obligations
Loss Contingencies [Line Items]
Anticipated costs	$ 96.7	97.4
Summit Materials, LLC | Site Restoration Obligations | Other noncurrent liabilities
Loss Contingencies [Line Items]
Site restoration obligation, non-current	31.5	28.8
Summit Materials, LLC | Site Restoration Obligations | Accrued expenses.
Loss Contingencies [Line Items]
Asset retirement obligation, current	$ 5	$ 7.9

FAIR VALUE - Fair Value Measure

FAIR VALUE - Fair Value Measurements (Details) - Level 3 $ in Thousands	3 Months Ended
	Mar. 28, 2020USD ($)	Mar. 30, 2019USD ($)	Dec. 28, 2019USD ($)
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current portion of acquisition-related liabilities and accrued expenses - contingent consideration	$ 525		$ 1,967
Acquisition-related liabilities and other noncurrent liabilities - contingent consideration	1,231		1,302
Adjustment to contingent consideration	0	$ 0
Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Current portion of acquisition-related liabilities and accrued expenses - contingent consideration	525		1,967
Acquisition-related liabilities and other noncurrent liabilities - contingent consideration	$ 1,231		$ 1,302
Discount Rate
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration fair value measurement input	0.100
Discount Rate | Summit Materials, LLC
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Contingent consideration fair value measurement input	0.100

FAIR VALUE - Carrying Value and

FAIR VALUE - Carrying Value and Fair Value of Financial Instruments (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019
Financial Instruments
Current portion of debt	$ 7,942	$ 7,942
Summit Materials, LLC
Financial Instruments
Current portion of debt	7,942	7,942
Level 2
Financial Instruments
Current portion of debt	7,900	7,900
Level 2 | Fair Value
Financial Instruments
Long-term debt	1,699,541	1,918,720
Level 2 | Carrying Value
Financial Instruments
Long-term debt	1,870,802	1,872,273
Level 2 | Summit Materials, LLC
Financial Instruments
Current portion of debt		7,900
Level 2 | Summit Materials, LLC | Fair Value
Financial Instruments
Long-term debt	1,699,541	1,918,720
Level 2 | Summit Materials, LLC | Carrying Value
Financial Instruments
Long-term debt	1,870,802	1,872,273
Level 3 | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	30,398	30,733
Long term portion of deferred consideration and noncompete obligations	11,793	18,499
Level 3 | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	30,398	30,733
Long term portion of deferred consideration and noncompete obligations	11,793	18,499
Level 3 | Summit Materials, LLC | Fair Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	28,146	28,233
Long term portion of deferred consideration and noncompete obligations	11,793	16,364
Level 3 | Summit Materials, LLC | Carrying Value
Financial Instruments
Current portion of deferred consideration and noncompete obligations	28,146	28,233
Long term portion of deferred consideration and noncompete obligations	$ 11,793	$ 16,364

SEGMENT INFORMATION - Financial

SEGMENT INFORMATION - Financial Data (Details) $ in Thousands	3 Months Ended
	Mar. 28, 2020USD ($)segment	Mar. 30, 2019USD ($)	Dec. 28, 2019USD ($)
Segment Reporting Information [Line Items]
Number of operating segments | segment	3
Number of reportable segments | segment	3
Total revenue	$ 367,190	$ 332,639
Loss from operations before taxes	(69,627)	(99,538)
Interest expense	27,818	30,105
Depreciation, depletion and amortization	51,201	54,807
Accretion	577	581
Loss on debt financings	0	14,565
Transaction costs	753	308
Non-cash compensation	4,905	5,906
Other	787	(146)
Total Adjusted EBITDA	16,414	6,588
Total purchases of property, plant and equipment	61,829	62,188
Total depreciation, depletion, amortization and accretion	51,778	55,388
Total assets	3,992,268		$ 4,067,556
West
Segment Reporting Information [Line Items]
Total revenue	196,225	181,945
East
Segment Reporting Information [Line Items]
Total revenue	133,040	113,388
Cement
Segment Reporting Information [Line Items]
Total revenue	37,925	37,306
Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment	61,376	61,696
Total depreciation, depletion, amortization and accretion	50,789	54,436
Total assets	3,545,277		3,537,047
Operating segment | West
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	22,468	14,298
Total purchases of property, plant and equipment	18,896	30,375
Total depreciation, depletion, amortization and accretion	21,800	23,925
Total assets	1,368,542		1,379,684
Operating segment | East
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	9,573	3,242
Total purchases of property, plant and equipment	37,081	24,428
Total depreciation, depletion, amortization and accretion	21,096	20,211
Total assets	1,307,709		1,288,835
Operating segment | Cement
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	(7,561)	(2,587)
Total purchases of property, plant and equipment	5,399	6,893
Total depreciation, depletion, amortization and accretion	7,893	10,300
Total assets	869,026		868,528
Corporate, Non-Segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	(8,066)	(8,365)
Total purchases of property, plant and equipment	453	492
Total depreciation, depletion, amortization and accretion	989	952
Total assets	$ 446,991		530,509
Summit Materials, LLC
Segment Reporting Information [Line Items]
Number of operating segments | segment	3
Number of reportable segments | segment	3
Total revenue	$ 367,190	332,639
Loss from operations before taxes	(69,509)	(99,370)
Interest expense	27,700	29,937
Depreciation, depletion and amortization	51,201	54,807
Accretion	577	581
Loss on debt financings	0	14,565
Transaction costs	753	308
Non-cash compensation	4,905	5,906
Other	787	(146)
Total Adjusted EBITDA	16,414	6,588
Total purchases of property, plant and equipment	61,829	62,188
Total depreciation, depletion, amortization and accretion	51,778	55,388
Total assets	3,755,346		3,856,223
Summit Materials, LLC | West
Segment Reporting Information [Line Items]
Total revenue	196,225	181,945
Summit Materials, LLC | East
Segment Reporting Information [Line Items]
Total revenue	133,040	113,388
Summit Materials, LLC | Cement
Segment Reporting Information [Line Items]
Total revenue	37,925	37,306
Summit Materials, LLC | Operating segment
Segment Reporting Information [Line Items]
Total purchases of property, plant and equipment	61,376	61,696
Total depreciation, depletion, amortization and accretion	50,789	54,436
Total assets	3,545,277		3,537,047
Summit Materials, LLC | Operating segment | West
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	22,468	14,298
Total purchases of property, plant and equipment	18,896	30,375
Total depreciation, depletion, amortization and accretion	21,800	23,925
Total assets	1,368,542		1,379,684
Summit Materials, LLC | Operating segment | East
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	9,573	3,242
Total purchases of property, plant and equipment	37,081	24,428
Total depreciation, depletion, amortization and accretion	21,096	20,211
Total assets	1,307,709		1,288,835
Summit Materials, LLC | Operating segment | Cement
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	(7,561)	(2,587)
Total purchases of property, plant and equipment	5,399	6,893
Total depreciation, depletion, amortization and accretion	7,893	10,300
Total assets	869,026		868,528
Summit Materials, LLC | Corporate, Non-Segment
Segment Reporting Information [Line Items]
Total Adjusted EBITDA	(8,066)	(8,365)
Total purchases of property, plant and equipment	453	492
Total depreciation, depletion, amortization and accretion	989	$ 952
Total assets	$ 210,069		$ 319,176

GUARANTOR AND NON-GUARANTOR F_3

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Schedule of Condensed Consolidating Balance Sheets (Details) - USD ($) $ in Thousands	Mar. 28, 2020	Dec. 28, 2019	Mar. 30, 2019	Dec. 29, 2018
Current assets:
Cash and cash equivalents	$ 199,114	$ 311,319
Accounts receivable, net	231,215	253,256
Cost and estimated earnings in excess of billings	11,319	13,088
Inventories	231,413	204,787
Other current assets	15,195	13,831
Total current assets	688,256	796,281
Property, Plant, And Equipment And Finance Lease Right-of-Use Asset, After Accumulated Depreciation And Amortization	1,768,703	1,747,449
Goodwill	1,195,557	1,199,699
Intangible assets, net	22,793	23,498
Operating lease right-of-use assets	30,527	32,777
Other assets	48,510	55,519
Total assets	3,992,268	4,067,556
Current liabilities:
Current portion of debt	7,942	7,942
Current portion of acquisition-related liabilities	30,923	32,700
Accounts payable	122,350	116,359
Accrued expenses	102,460	120,005
Current operating lease liabilities	8,131	8,427
Billings in excess of costs and estimated earnings	14,022	13,864
Total current liabilities	285,828	299,297
Long-term debt	1,850,289	1,851,057
Acquisition-related liabilities	13,024	19,801
Noncurrent operating lease liabilities	23,280	25,381
Other noncurrent liabilities	96,031	100,282
Total liabilities	2,596,409	2,622,783
Total liabilities and stockholders’ equity/member's interest	3,992,268	4,067,556
Summit Materials, LLC
Current assets:
Cash and cash equivalents	199,114	311,319
Accounts receivable, net	231,215	253,256
Intercompany receivables	0	0
Cost and estimated earnings in excess of billings	11,319	13,088
Inventories	231,413	204,787
Other current assets	15,195	13,831
Total current assets	688,256	796,281
Property, Plant, And Equipment And Finance Lease Right-of-Use Asset, After Accumulated Depreciation And Amortization	1,768,703	1,747,449
Goodwill	1,196,557	1,200,699
Intangible assets, net	22,793	23,498
Operating lease right-of-use assets	30,527	32,777
Other assets	48,510	55,519
Total assets	3,755,346	3,856,223
Current liabilities:
Current portion of debt	7,942	7,942
Current portion of acquisition-related liabilities	28,671	30,200
Accounts payable	122,961	116,970
Accrued expenses	102,691	120,237
Current operating lease liabilities	8,131	8,427
Intercompany payables	0	0
Billings in excess of costs and estimated earnings	14,022	13,864
Total current liabilities	284,418	297,640
Long-term debt	1,850,289	1,851,057
Acquisition-related liabilities	13,024	17,666
Noncurrent operating lease liabilities	23,280	25,381
Other noncurrent liabilities	141,362	151,329
Total liabilities	2,312,373	2,343,073
Total member's interest	1,442,973	1,513,150	$ 1,299,730	$ 1,385,431
Total liabilities and stockholders’ equity/member's interest	3,755,346	3,856,223
Summit Materials, LLC | Eliminations
Current assets:
Cash and cash equivalents	(3,687)	(6,477)
Accounts receivable, net	(177)	(33)
Intercompany receivables	(1,308,726)	(1,385,708)
Cost and estimated earnings in excess of billings	0	0
Inventories	0	0
Other current assets	0	0
Total current assets	(1,312,590)	(1,392,218)
Property, Plant, And Equipment And Finance Lease Right-of-Use Asset, After Accumulated Depreciation And Amortization	0	0
Goodwill	0	0
Intangible assets, net	0	0
Operating lease right-of-use assets	0	0
Other assets	(3,675,562)	(3,709,690)
Total assets	(4,988,152)	(5,101,908)
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	0	0
Accounts payable	(177)	(33)
Accrued expenses	(3,687)	(6,477)
Current operating lease liabilities	0	0
Intercompany payables	(1,308,726)	(1,385,708)
Billings in excess of costs and estimated earnings	0	0
Total current liabilities	(1,312,590)	(1,392,218)
Long-term debt	0	0
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	0	0
Other noncurrent liabilities	(137,020)	(137,018)
Total liabilities	(1,449,610)	(1,529,236)
Total member's interest	(3,538,542)	(3,572,672)
Total liabilities and stockholders’ equity/member's interest	(4,988,152)	(5,101,908)
Summit Materials, LLC | Issuers | Reportable Legal Entities
Current assets:
Cash and cash equivalents	190,794	302,474
Accounts receivable, net	0	0
Intercompany receivables	414,855	443,323
Cost and estimated earnings in excess of billings	0	0
Inventories	0	0
Other current assets	3,042	1,763
Total current assets	608,691	747,560
Property, Plant, And Equipment And Finance Lease Right-of-Use Asset, After Accumulated Depreciation And Amortization	11,067	11,602
Goodwill	0	0
Intangible assets, net	0	0
Operating lease right-of-use assets	3,144	3,316
Other assets	3,570,946	3,596,161
Total assets	4,193,848	4,358,639
Current liabilities:
Current portion of debt	7,942	7,942
Current portion of acquisition-related liabilities	0	0
Accounts payable	3,949	4,588
Accrued expenses	35,401	51,043
Current operating lease liabilities	800	764
Intercompany payables	845,943	922,356
Billings in excess of costs and estimated earnings	0	0
Total current liabilities	894,035	986,693
Long-term debt	1,850,289	1,851,057
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	3,258	3,480
Other noncurrent liabilities	3,293	4,259
Total liabilities	2,750,875	2,845,489
Total member's interest	1,442,973	1,513,150
Total liabilities and stockholders’ equity/member's interest	4,193,848	4,358,639
Summit Materials, LLC | 100% Owned Guarantors | Reportable Legal Entities
Current assets:
Cash and cash equivalents	1,645	5,488
Accounts receivable, net	216,747	234,053
Intercompany receivables	893,871	942,385
Cost and estimated earnings in excess of billings	10,522	12,291
Inventories	226,500	199,794
Other current assets	10,506	10,308
Total current assets	1,359,791	1,404,319
Property, Plant, And Equipment And Finance Lease Right-of-Use Asset, After Accumulated Depreciation And Amortization	1,700,780	1,674,443
Goodwill	1,142,063	1,142,063
Intangible assets, net	22,793	23,498
Operating lease right-of-use assets	23,071	24,551
Other assets	152,451	168,314
Total assets	4,400,949	4,437,188
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	28,671	30,200
Accounts payable	112,763	103,812
Accrued expenses	68,750	72,970
Current operating lease liabilities	6,358	6,571
Intercompany payables	445,880	447,827
Billings in excess of costs and estimated earnings	12,984	12,183
Total current liabilities	675,406	673,563
Long-term debt	0	0
Acquisition-related liabilities	13,024	17,666
Noncurrent operating lease liabilities	16,854	18,047
Other noncurrent liabilities	196,100	203,919
Total liabilities	901,384	913,195
Total member's interest	3,499,565	3,523,993
Total liabilities and stockholders’ equity/member's interest	4,400,949	4,437,188
Summit Materials, LLC | Non-Guarantors | Reportable Legal Entities
Current assets:
Cash and cash equivalents	10,362	9,834
Accounts receivable, net	14,645	19,236
Intercompany receivables	0	0
Cost and estimated earnings in excess of billings	797	797
Inventories	4,913	4,993
Other current assets	1,647	1,760
Total current assets	32,364	36,620
Property, Plant, And Equipment And Finance Lease Right-of-Use Asset, After Accumulated Depreciation And Amortization	56,856	61,404
Goodwill	54,494	58,636
Intangible assets, net	0	0
Operating lease right-of-use assets	4,312	4,910
Other assets	675	734
Total assets	148,701	162,304
Current liabilities:
Current portion of debt	0	0
Current portion of acquisition-related liabilities	0	0
Accounts payable	6,426	8,603
Accrued expenses	2,227	2,701
Current operating lease liabilities	973	1,092
Intercompany payables	16,903	15,525
Billings in excess of costs and estimated earnings	1,038	1,681
Total current liabilities	27,567	29,602
Long-term debt	0	0
Acquisition-related liabilities	0	0
Noncurrent operating lease liabilities	3,168	3,854
Other noncurrent liabilities	78,989	80,169
Total liabilities	109,724	113,625
Total member's interest	38,977	48,679
Total liabilities and stockholders’ equity/member's interest	$ 148,701	$ 162,304

GUARANTOR AND NON-GUARANTOR F_4

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Schedule of Condensed Consolidating Statements of Operations and Comprehensive Loss (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Condensed Consolidating Statements of Operations
Revenue	$ 367,190	$ 332,639
Cost of revenue (excluding items shown separately below)	286,155	267,004
Depreciation, depletion, amortization and accretion	51,778	55,388
Operating loss	(41,720)	(57,671)
Loss from operations before taxes	(69,627)	(99,538)
Income tax expense (benefit)	(22,901)	(28,037)
Net loss attributable to Summit Inc.	(44,979)	(68,772)
Comprehensive loss attributable to member of Summit Materials, LLC	(51,072)	(67,188)
Summit Materials, LLC
Condensed Consolidating Statements of Operations
Revenue	367,190	332,639
Cost of revenue (excluding items shown separately below)	286,155	267,004
General and administrative expenses	70,977	67,918
Depreciation, depletion, amortization and accretion	51,778	55,388
Operating loss	(41,720)	(57,671)
Other (income) loss, net	89	11,762
Interest expense (income)	27,700	29,937
Loss from operations before taxes	(69,509)	(99,370)
Income tax expense (benefit)	(5,884)	(7,806)
Net loss attributable to Summit Inc.	(63,625)	(91,564)
Comprehensive loss attributable to member of Summit Materials, LLC	(71,984)	(89,372)
Summit Materials, LLC | Eliminations
Condensed Consolidating Statements of Operations
Revenue	(3,333)	(1,183)
Cost of revenue (excluding items shown separately below)	(3,333)	(1,183)
General and administrative expenses	0	0
Depreciation, depletion, amortization and accretion	0	0
Operating loss	0	0
Other (income) loss, net	(16,068)	(29,504)
Interest expense (income)	0	0
Loss from operations before taxes	16,068	29,504
Income tax expense (benefit)	0	0
Net loss attributable to Summit Inc.	16,068	29,504
Comprehensive loss attributable to member of Summit Materials, LLC	7,709	31,696
Issuers | Summit Materials, LLC | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Revenue	0	0
Cost of revenue (excluding items shown separately below)	0	0
General and administrative expenses	13,830	14,930
Depreciation, depletion, amortization and accretion	989	952
Operating loss	(14,819)	(15,882)
Other (income) loss, net	15,292	43,611
Interest expense (income)	33,214	31,697
Loss from operations before taxes	(63,325)	(91,190)
Income tax expense (benefit)	300	374
Net loss attributable to Summit Inc.	(63,625)	(91,564)
Comprehensive loss attributable to member of Summit Materials, LLC	(71,984)	(89,372)
100% Owned Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Revenue	354,330	318,181
Cost of revenue (excluding items shown separately below)	278,195	256,166
General and administrative expenses	54,123	50,032
Depreciation, depletion, amortization and accretion	49,473	52,920
Operating loss	(27,461)	(40,937)
Other (income) loss, net	(306)	(1,942)
Interest expense (income)	(6,714)	(2,964)
Loss from operations before taxes	(20,441)	(36,031)
Income tax expense (benefit)	(5,717)	(7,737)
Net loss attributable to Summit Inc.	(14,724)	(28,294)
Comprehensive loss attributable to member of Summit Materials, LLC	(14,724)	(28,128)
Non-Guarantors | Summit Materials, LLC | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Revenue	16,193	15,641
Cost of revenue (excluding items shown separately below)	11,293	12,021
General and administrative expenses	3,024	2,956
Depreciation, depletion, amortization and accretion	1,316	1,516
Operating loss	560	(852)
Other (income) loss, net	1,171	(403)
Interest expense (income)	1,200	1,204
Loss from operations before taxes	(1,811)	(1,653)
Income tax expense (benefit)	(467)	(443)
Net loss attributable to Summit Inc.	(1,344)	(1,210)
Comprehensive loss attributable to member of Summit Materials, LLC	$ 7,015	$ (3,568)

GUARANTOR AND NON-GUARANTOR F_5

GUARANTOR AND NON-GUARANTOR FINANCIAL INFORMATION - Schedule of Condensed Consolidating Statements of Cash Flows (Details) - USD ($) $ in Thousands	3 Months Ended
	Mar. 28, 2020	Mar. 30, 2019
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	$ (38,931)	$ (30,676)
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	(2,842)
Purchase of property, plant and equipment	(61,829)	(62,188)
Proceeds from the sale of property, plant, and equipment	3,160	2,797
Other	1,801	(178)
Net cash used for investing activities	(56,868)	(62,411)
Cash flow from financing activities:
Net proceeds from debt issuance	0	300,000
Payments on long-term debt	(5,493)	(256,333)
Payments on acquisition-related liabilities	(9,515)	(8,933)
Debt issuance costs	0	(5,774)
Other	(908)	(501)
Net cash (used in) provided by financing activities	(15,606)	29,225
Impact of foreign currency on cash	(800)	191
Net (decrease) increase in cash	(112,205)	(63,671)
Cash and cash equivalents—beginning of period	311,319	128,508
Cash and cash equivalents—end of period	199,114	64,837
Summit Materials, LLC
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	(38,931)	(30,676)
Cash flow from investing activities:
Acquisitions, net of cash acquired	0	(2,842)
Purchase of property, plant and equipment	(61,829)	(62,188)
Proceeds from the sale of property, plant, and equipment	3,160	2,797
Other	1,801	(178)
Net cash used for investing activities	(56,868)	(62,411)
Cash flow from financing activities:
Proceeds from investment by member	310	766
Net proceeds from debt issuance	0	300,000
Loans received from and payments made on loans from other Summit Companies	0	0
Payments on long-term debt	(5,493)	(256,333)
Payments on acquisition-related liabilities	(7,015)	(6,433)
Debt issuance costs	0	(5,774)
Distributions from partnership	(2,500)	(2,500)
Other	(908)	(501)
Net cash (used in) provided by financing activities	(15,606)	29,225
Impact of foreign currency on cash	(800)	191
Net (decrease) increase in cash	(112,205)	(63,671)
Cash and cash equivalents—beginning of period	311,319	128,508
Cash and cash equivalents—end of period	199,114	64,837
Summit Materials, LLC | Eliminations
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	0	0
Cash flow from investing activities:
Acquisitions, net of cash acquired		0
Purchase of property, plant and equipment	0	0
Proceeds from the sale of property, plant, and equipment	0	0
Other	0	0
Net cash used for investing activities	0	0
Cash flow from financing activities:
Proceeds from investment by member	0	0
Net proceeds from debt issuance		0
Loans received from and payments made on loans from other Summit Companies	2,790	(4,447)
Payments on long-term debt	0	0
Payments on acquisition-related liabilities	0	0
Debt issuance costs		0
Distributions from partnership	0	0
Other	0	0
Net cash (used in) provided by financing activities	2,790	(4,447)
Impact of foreign currency on cash	0	0
Net (decrease) increase in cash	2,790	(4,447)
Cash and cash equivalents—beginning of period	(6,477)	(4,870)
Cash and cash equivalents—end of period	(3,687)	(9,317)
Summit Materials, LLC | Issuers | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	(51,401)	(57,399)
Cash flow from investing activities:
Acquisitions, net of cash acquired		0
Purchase of property, plant and equipment	(454)	(492)
Proceeds from the sale of property, plant, and equipment	0	0
Other	0	0
Net cash used for investing activities	(454)	(492)
Cash flow from financing activities:
Proceeds from investment by member	310	(2,075)
Net proceeds from debt issuance		300,000
Loans received from and payments made on loans from other Summit Companies	(55,225)	(26,242)
Payments on long-term debt	(1,588)	(253,178)
Payments on acquisition-related liabilities	0	0
Debt issuance costs		(5,774)
Distributions from partnership	(2,500)	(2,500)
Other	(822)	(465)
Net cash (used in) provided by financing activities	(59,825)	9,766
Impact of foreign currency on cash	0	0
Net (decrease) increase in cash	(111,680)	(48,125)
Cash and cash equivalents—beginning of period	302,474	117,219
Cash and cash equivalents—end of period	190,794	69,094
Summit Materials, LLC | 100% Owned Guarantors | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	10,349	26,570
Cash flow from investing activities:
Acquisitions, net of cash acquired		(2,842)
Purchase of property, plant and equipment	(60,423)	(57,326)
Proceeds from the sale of property, plant, and equipment	3,140	2,791
Other	1,801	(178)
Net cash used for investing activities	(55,482)	(57,555)
Cash flow from financing activities:
Proceeds from investment by member	0	2,841
Net proceeds from debt issuance		0
Loans received from and payments made on loans from other Summit Companies	52,247	30,576
Payments on long-term debt	(3,856)	(3,076)
Payments on acquisition-related liabilities	(7,015)	(6,433)
Debt issuance costs		0
Distributions from partnership	0	0
Other	(86)	(36)
Net cash (used in) provided by financing activities	41,290	23,872
Impact of foreign currency on cash	0	0
Net (decrease) increase in cash	(3,843)	(7,113)
Cash and cash equivalents—beginning of period	5,488	8,440
Cash and cash equivalents—end of period	1,645	1,327
Summit Materials, LLC | Non-Guarantors | Reportable Legal Entities
Condensed Consolidating Statements of Operations
Net cash (used in) provided by operating activities	2,121	153
Cash flow from investing activities:
Acquisitions, net of cash acquired		0
Purchase of property, plant and equipment	(952)	(4,370)
Proceeds from the sale of property, plant, and equipment	20	6
Other	0	0
Net cash used for investing activities	(932)	(4,364)
Cash flow from financing activities:
Proceeds from investment by member	0	0
Net proceeds from debt issuance		0
Loans received from and payments made on loans from other Summit Companies	188	113
Payments on long-term debt	(49)	(79)
Payments on acquisition-related liabilities	0	0
Debt issuance costs		0
Distributions from partnership	0	0
Other	0	0
Net cash (used in) provided by financing activities	139	34
Impact of foreign currency on cash	(800)	191
Net (decrease) increase in cash	528	(3,986)
Cash and cash equivalents—beginning of period	9,834	7,719
Cash and cash equivalents—end of period	$ 10,362	$ 3,733