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INVENTORIES
12 Months Ended
Dec. 31, 2023
Inventories [Abstract]  
INVENTORIES INVENTORIES:
December 31, 2023January 1, 2023
Raw materials and spare parts inventories$165,527 $251,700 
Work in progress57,938 77,726 
Finished goods865,976 896,514 
$1,089,441 $1,225,940 

The amount of inventories recognized as an expense and included in cost of sales was $2,241.2 million for fiscal 2023 (2022 - $2,164.0 million). For fiscal 2023, cost of sales included an expense of $12.3 million (2022 - $19.7 million) related the write-down of inventory to net realizable value.