v3.22.4
Revenue Recognition (Tables)
 12 Months Ended
Dec. 31, 2022
Revenue from External Customer [Line Items]  
Summary of Revenue by Products
Revenue by product for the years ended December 31, 2022, January 1, 2022 and January 2, 2021 consisted of the following:
 202220212020
Revenue by product*:   
Aggregates$583,993 $573,157 $498,007 
Cement332,518 282,081 257,629 
Ready-mix concrete687,950 702,062 668,060 
Asphalt270,444 311,046 349,350 
Paving and related services315,065 337,311 381,430 
Other222,552 204,012 177,975 
Total revenue$2,412,522 $2,409,669 $2,332,451 
______________________
 *       Revenue from the liquid asphalt terminals is included in asphalt revenue.
Summary of Contract Assets and Liabilities
The following table outlines the significant changes in contract assets and contract liability balances from January 1, 2022 to December 31, 2022. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts:
Costs and estimatedBillings in excess
earnings inof costs and
excess of billingsestimated earnings
Balance—January 1, 2022$7,600 $7,401 
Changes in revenue billed, contract price or cost estimates4,960 (768)
Divestitures(5,926)(844)
Other(124)(50)
Balance—December 31, 2022$6,510 $5,739 
Summary of Accounts Receivable, Net
Accounts receivable, net consisted of the following as of December 31, 2022 and January 1, 2022:
 20222021
Trade accounts receivable$215,766 $230,714 
Construction contract receivables37,067 47,054 
Retention receivables11,048 13,094 
Receivables from related parties— 292 
Accounts receivable263,881 291,154 
Less: Allowance for doubtful accounts(7,212)(3,928)
Accounts receivable, net$256,669 $287,226 
Summit Materials, LLC  
Revenue from External Customer [Line Items]  
Summary of Revenue by Products
Revenue by product for the years ended December 31, 2022, January 1, 2022 and January 2, 2021 consisted of the following:
 202220212020
Revenue by product*:
Aggregates$583,993 $573,157 $498,007 
Cement332,518 282,081 257,629 
Ready-mix concrete687,950 702,062 668,060 
Asphalt270,444 311,046 349,350 
Paving and related services315,065 337,311 381,430 
Other222,552 204,012 177,975 
Total revenue$2,412,522 $2,409,669 $2,332,451 
______________________
*Revenue from the liquid asphalt terminals is included in asphalt revenue.
Summary of Contract Assets and Liabilities
The following table outlines the significant changes in contract assets and contract liability balances from January 1, 2022 to December 31, 2022. Also included in the table is the net change in the estimate as a percentage of aggregate revenue for such contracts: 
Costs and estimatedBillings in excess
earnings inof costs and
excess of billingsestimated earnings
Balance—January 1, 2022$7,600 $7,401 
Changes in revenue billed, contract price or cost estimates4,960 (768)
Divestitures(5,926)(844)
Other(124)(50)
Balance—December 31, 2022$6,510 $5,739 
Summary of Accounts Receivable, Net Accounts receivable, net consisted of the following as of December 31, 2022 and January 1, 2022:
 20222021
Trade accounts receivable$215,766 $230,714 
Construction contract receivables37,067 47,054 
Retention receivables11,048 13,094 
Receivables from related parties— 292 
Accounts receivable263,881 291,154 
Less: Allowance for doubtful accounts(7,212)(3,928)
Accounts receivable, net$256,669 $287,226