

	2014		2013		2012
	(In thousands)
JBS USA:
Letter of credit fees^(a)	$	1,339	$	2,156	$	1,339
Equity contribution under tax sharing agreement^(b)	3,849		—		—
JBS USA, LLC:
Purchases from JBS USA, LLC	115,337		80,809		69,048
Expenditures paid by JBS USA, LLC on behalf of Pilgrim’s^(c)	31,149		55,730		61,353
Sales to JBS USA, LLC	39,682		61,942		206,720
Expenditures paid by Pilgrim’s on behalf of JBS USA, LLC^(c)	4,925		1,733		4,134
JBS Aves Ltda.:
Purchases from JBS Aves Ltda.	4,072		—		—
Seara International Ltd.:
Purchases from Seara International Ltd.	2,091		—		—
JBS Chile Ltda.:
Sales to JBS Chile Ltda.	463		—		—
JBS Global (UK) Ltd.:
Sales to JBS Global (UK) Ltd.	255		—		—

(a)

Beginning on October 26, 2011, JBS USA arranged for letters of credit to be issued on its account in the amount of $56.5 million to an insurance company on our behalf in order to allow that insurance company to return cash it held as collateral against potential liability claims. We agreed to reimburse JBS USA up to $56.5 million for potential draws upon these letters of credit. We reimburse JBS USA for the letter of credit costs we would have otherwise incurred under our credit facilities. During 2014, we have paid JBS USA $1.3 million for letter of credit costs. As of December 28, 2014, the Company has accrued an obligation of $0.1 million to reimburse JBS USA for letter of credit costs incurred on its behalf.


(b)	The Company entered into a tax sharing agreement during 2014 with JBS USA effective for tax years starting 2010. The net tax receivable for tax years 2010 through 2014 was accrued in 2014.

(c)

On January 19, 2010, the Company entered into an agreement with JBS USA, LLC in order to allocate costs associated with JBS USA, LLC's procurement of SAP licenses and maintenance services for its combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between the Company and JBS USA, LLC in proportion to the percentage of licenses used by each company. The agreement expires on the date of expiration, or earlier termination, of the underlying SAP license agreement. On May 5, 2010, the Company also entered into an agreement with JBS USA, LLC in order to allocate the costs of supporting the business operations by one consolidated corporate team, which have historically been supported by their respective corporate teams. Expenditures paid by JBS USA, LLC on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA, LLC will be reimbursed by JBS USA, LLC. This agreement expires on May 5, 2015.