Valuation and Qualifying Accounts

12 Months Ended

Dec. 25, 2011

Valuation and Qualifying Accounts [Abstract]

Schedule of Valuation and Qualifying Accounts Disclosure [Text Block]

PILGRIM’S PRIDE CORPORATION

VALUATION AND QUALIFYING ACCOUNTS

			Additions
	Beginning Balance		Charged to Costs and Expenses			Charged to Other Accounts		Deductions				Ending Balance
	(In thousands)
Trade Accounts and Other Receivables—
Allowance for Doubtful Accounts:
Twelve months ended December 25, 2011	$	6,063	$	(1,095	)	$	—	$	(195	)	(a)	$	5,163
Twelve months ended December 26, 2010	5,752		887			—		576			(a)	6,063
Three months ended December 27, 2009	4,815		684			—		(253		)	(a)	5,752
Twelve months ended September 26, 2009	4,701		1,868			—		1,754			(a)	4,815
Trade Accounts and Other Receivables—
Allowance for Sales Adjustments:
Twelve months ended December 25, 2011	$	22,929	$	154,842		$	—	$	169,741		(b)	$	8,030
Twelve months ended December 26, 2010	7,999		121,383			—		106,453			(b)	22,929
Three months ended December 27, 2009	7,463		23,622			—		23,086			(b)	7,999
Twelve months ended September 26, 2009	6,129		126,101			—		124,767			(b)	7,463
Deferred Tax Assets—
Valuation Allowance:
Twelve months ended December 25, 2011	$	53,938	$	168,368		$	8,030	$	—		(c)	$	230,336
Twelve months ended December 26, 2010	59,795		—			—		5,857			(c)	53,938
Three months ended December 27, 2009	164,821		2,025			—		107,051			(c)	59,795
Twelve months ended September 26, 2009	71,158		93,663			—		—			(c)	164,821

(a) Uncollectible accounts written off, net of recoveries.

(b) Deductions either written off, rebilled or reclassified as liabilities for market development fund rebates.

(c) Reductions in the valuation allowance.