XML 66 R73.htm IDEA: XBRL DOCUMENT v3.19.3.a.u2
Income Taxes - Components of Net Deferred Income Tax Assets and Liabilities (Detail) - USD ($)
$ in Thousands
Dec. 28, 2019
Dec. 29, 2018
Dec. 30, 2017
Deferred tax assets (liabilities):      
Net intangible assets $ 240,790 $ 275,412  
Accelerated depreciation (201,126) (185,020)  
Net operating loss 164,335 143,234  
Investment in limited partnership (31,987) (29,981)  
Mining reclamation reserve 2,018 1,600  
Working capital (e.g., accrued compensation, prepaid assets) 37,287 36,932  
Interest expense limitation carryforward 2,691 2,586  
Less valuation allowance (1,675) (19,366) $ (1,675)
Deferred tax assets 212,333 225,397  
Less foreign deferred tax liability (included in other noncurrent liabilities) (8,267) (5,133)  
Net deferred tax asset 204,066 220,264  
Summit Materials, LLC      
Deferred tax assets (liabilities):      
Accelerated depreciation (60,216) (57,437)  
Net operating loss 18,036 22,915  
Investment in limited partnership (17,686) (16,591)  
Net intangible assets (2,554) (1,734)  
Mining reclamation reserve 723 570  
Working capital (e.g., accrued compensation, prepaid assets) 1,366 1,059  
Interest expense limitation carryforward 2,691 2,586  
Less valuation allowance (1,675) (4,261) $ (1,675)
Deferred tax liabilities, net (57,640) (48,632)  
Net deferred tax liability, net $ (59,315) $ (52,893)