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Income Taxes - Components of Net Deferred Income Tax Assets and Liabilities (Detail) - USD ($)
$ in Thousands
Jan. 02, 2021
Dec. 28, 2019
Dec. 29, 2018
Deferred tax assets (liabilities):      
Net intangible assets $ 199,497 $ 240,790  
Accelerated depreciation (209,644) (201,126)  
Net operating loss 227,560 164,335  
Investment in limited partnership (33,139) (31,987)  
Mining reclamation reserve 3,306 2,018  
Working capital (e.g., accrued compensation, prepaid assets) 45,972 37,287  
Interest expense limitation carryforward 0 2,691  
Less valuation allowance (1,675) (1,675) $ (19,366)
Deferred tax assets 231,877 212,333  
Less foreign deferred tax liability (included in other noncurrent liabilities) (18,393) (8,267)  
Net deferred tax asset 213,484 204,066  
Summit Materials, LLC      
Deferred tax assets (liabilities):      
Accelerated depreciation (70,588) (60,216)  
Net operating loss 26,929 18,036  
Investment in limited partnership (18,931) (17,686)  
Net intangible assets (3,264) (2,554)  
Mining reclamation reserve 1,652 723  
Working capital (e.g., accrued compensation, prepaid assets) 1,590 1,366  
Interest expense limitation carryforward 0 2,691  
Less valuation allowance (1,675) (1,675) $ (4,261)
Net deferred tax liabilities (62,612) (57,640)  
Net deferred tax liability $ (64,287) $ (59,315)