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REVENUE RECOGNITION - (Tables)
9 Months Ended
Sep. 28, 2019
Revenue from External Customer [Line Items]  
Revenue by Product
Revenue by product for the three and nine months ended September 28, 2019 and September 29, 2018 is as follows:
 
Three months ended
 
Nine months ended
 
September 28, 2019
 
September 29, 2018
 
September 28, 2019
 
September 29, 2018
Revenue by product*:
 
 
 
 
 
 
 
Aggregates
$
137,528

 
$
109,621

 
$
354,050

 
$
280,761

Cement
92,482

 
87,909

 
202,780

 
197,439

Ready-mix concrete
172,758

 
164,866

 
444,258

 
447,490

Asphalt
137,753

 
125,153

 
254,156

 
231,666

Paving and related services
138,083

 
146,477

 
267,732

 
288,119

Other
53,478

 
60,635

 
142,636

 
164,497

Total revenue
$
732,082

 
$
694,661

 
$
1,665,612

 
$
1,609,972

                                                                                         
*Revenue from liquid asphalt terminals is included in asphalt revenue.
Schedule of Contract Asset and Liability
The following table outlines the significant changes in contract assets and contract liability balances from December 29, 2018 to September 28, 2019. Also included in the table is the net change in estimate as a percentage of aggregate revenue for such contracts:
 
Costs and estimated earnings in excess of billings
 
Billings in excess of costs and estimated earnings
Balance - December 29, 2018
$
18,602

 
$
11,840

Changes in revenue billed, contract price or cost estimates
31,085

 
618

Other
28

 
18

Balance - September 28, 2019
$
49,715

 
$
12,476


Summary of Accounts Receivable, Net
Accounts receivable, net consisted of the following as of September 28, 2019 and December 29, 2018
 
September 28, 2019
 
December 29, 2018
Trade accounts receivable
$
251,426

 
$
157,601

Construction contract receivables
71,903

 
47,994

Retention receivables
17,227

 
15,010

Receivables from related parties
1,783

 
629

Accounts receivable
342,339

 
221,234

Less: Allowance for doubtful accounts
(5,279
)
 
(6,716
)
Accounts receivable, net
$
337,060

 
$
214,518


Summit Materials, LLC  
Revenue from External Customer [Line Items]  
Revenue by Product
Revenue by product for the three and nine months ended September 28, 2019 and September 29, 2018 is as follows:
 
 
Three months ended
 
Nine months ended
 
 
September 28,
 
September 29,
 
September 28,
 
September 29,
 
 
2019
 
2018
 
2019
 
2018
Revenue by product*:
 
 
 
 
 
 
 
 
Aggregates
 
$
137,528

 
$
109,621

 
$
354,050

 
$
280,761

Cement
 
92,482

 
87,909

 
202,780

 
197,439

Ready-mix concrete
 
172,758

 
164,866

 
444,258

 
447,490

Asphalt
 
137,753

 
125,153

 
254,156

 
231,666

Paving and related services
 
138,083

 
146,477

 
267,732

 
288,119

Other
 
53,478

 
60,635

 
142,636

 
164,497

Total revenue
 
$
732,082

 
$
694,661

 
$
1,665,612

 
$
1,609,972

*Revenue from liquid asphalt terminals is included in asphalt revenue.
Schedule of Contract Asset and Liability
The following table outlines the significant changes in contract assets and contract liability balances from December 29, 2018 to September 28, 2019. Also included in the table is the net change in estimate as a percentage of aggregate revenue for such contracts:
 
 
Costs and estimated
 
Billings in excess
 
 
earnings in
 
of costs and
 
 
excess of billings
 
estimated earnings
Balance - December 29, 2018
 
$
18,602

 
$
11,840

Changes in revenue billed, contract price or cost estimates
 
31,085

 
618

Other
 
28

 
18

Balance - September 28, 2019
 
$
49,715

 
$
12,476


Summary of Accounts Receivable, Net
Accounts receivable, net consisted of the following as of September 28, 2019 and December 29, 2018:
 
 
 
September 28,
 
December 29,
 
 
2019
 
2018
Trade accounts receivable
 
$
251,426

 
$
157,601

Construction contract receivables
 
71,903

 
47,994

Retention receivables
 
17,227

 
15,010

Receivables from related parties
 
1,783

 
629

Accounts receivable
 
342,339

 
221,234

Less: Allowance for doubtful accounts
 
(5,279
)
 
(6,716
)
Accounts receivable, net
 
$
337,060

 
$
214,518