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Accrued Mining and Landfill Reclamation
12 Months Ended
Jan. 02, 2021
Asset Retirement Obligations [Line Items]  
Accrued Mining and Landfill Reclamation Accrued Mining and Landfill Reclamation
 
The Company has asset retirement obligations arising from regulatory or contractual requirements to perform certain reclamation activities at the time that certain quarries and landfills are closed, which are primarily included in other noncurrent liabilities on the consolidated balance sheets. The current portion of the liabilities, $10.0 million and $7.9 million as of January 2, 2021 and December 28, 2019, respectively, is included in accrued expenses on the consolidated balance sheets. The total undiscounted anticipated costs for site reclamation as of January 2, 2021 and December 28, 2019 were $112.8 million and $97.4 million, respectively. The liabilities were initially measured at fair value and are subsequently adjusted for accretion
expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended January 2, 2021 and December 28, 2019: 
 20202019
Beginning balance$36,676 $30,999 
Acquired obligations861 805 
Change in cost estimate6,523 4,468 
Settlement of reclamation obligations(3,095)(1,812)
Accretion expense2,638 2,216 
Ending balance$43,603 $36,676 
Summit Materials, LLC  
Asset Retirement Obligations [Line Items]  
Accrued Mining and Landfill Reclamation Accrued Mining and Landfill Reclamation
 
The Company has asset retirement obligations arising from regulatory or contractual requirements to perform certain reclamation activities at the time that certain quarries and landfills are closed, which are primarily included in other noncurrent liabilities on the consolidated balance sheets. The current portion of the liabilities, $10.0 million and $7.9 million as of January 2, 2021 and December 28, 2019, respectively, is included in accrued expenses on the consolidated balance sheets. The total
undiscounted anticipated costs for site reclamation as of January 2, 2021 and December 28, 2019 were $112.8 million and $97.4 million, respectively. The liabilities were initially measured at fair value and are subsequently adjusted for accretion expense, payments and changes in the amount or timing of the estimated cash flows. The corresponding asset retirement costs are capitalized as part of the carrying amount of the related long-lived asset and depreciated over the asset’s remaining useful life. The following table presents the activity for the asset retirement obligations for the years ended January 2, 2021 and December 28, 2019:
 20202019
Beginning balance$36,676 $30,999 
Acquired obligations861 805 
Change in cost estimate6,523 4,468 
Settlement of reclamation obligations(3,095)(1,812)
Accretion expense2,638 2,216 
Ending balance$43,603 $36,676