RELATED PARTY TRANSACTIONS (Tables)

3 Months Ended

Mar. 29, 2020

Related Party Transactions [Abstract]

Schedule of Related Party Transactions

Pilgrim’s has been and, in some cases, continues to be a party to certain transactions with affiliated companies.

	Three Months Ended
	March 29, 2020		March 31, 2019
	(In thousands)
Sales to related parties:
JBS USA Food Company(a)	$	3,453	$	3,658
JBS Global (U.K.) Ltd.	—		43
JBS Chile Ltda.	—		78
Combo, Mercado De Congelados	73		4
JBS Australia	786		—
Total sales to related parties	$	4,312	$	3,783
	Three Months Ended
	March 29, 2020		March 31, 2019
	(In thousands)
Cost of goods purchased from related parties:
JBS USA Food Company(a)	$	36,897	$	30,413
Seara Meats B.V.	2,643		4,521
JBS Toledo NV	63		120
JBS Global (U.K.) Ltd.	226		—
Total cost of goods purchased from related parties	$	39,829	$	35,054
	Three Months Ended
	March 29, 2020		March 31, 2019
	(In thousands)
Expenditures paid by related parties:
JBS USA Food Company(b)	$	8,081	$	10,006
JBS Chile Ltda.	—		5
Total expenditures paid by related parties	$	8,081	$	10,011
	Three Months Ended
	March 29, 2020		March 31, 2019
	(In thousands)
Expenditures paid on behalf of related parties:
JBS USA Food Company(b)	$	2,420	$	2,203

	Three Months Ended
	March 29, 2020		December 29, 2019
	(In thousands)
Accounts receivable from related parties:
JBS USA Food Company(a)	$	545	$	643
JBS Chile Ltda.	130		301
Combo, Mercado de Congelados	26		—
JBS Australia	42		—
Total accounts receivable from related parties	$	743	$	944
	Three Months Ended
	March 29, 2020		December 29, 2019
	(In thousands)
Accounts payable to related parties:
JBS USA Food Company(a)	$	6,552	$	2,826
JBS Global (U.K.) Ltd.	111		5
Seara Meats B.V.	1,301		988
JBS Chile Ltda.	34		—
Total accounts payable to related parties	$	7,998	$	3,819

(a) The Company routinely executes transactions to both purchase products from JBS USA Food Company (“JBS USA”) and sell products to them. As of March 29, 2020, approximately $1.3 million of goods purchased from JBS USA were in transit and not reflected on our Condensed Consolidated Balance Sheet.

(b) The Company has an agreement with JBS USA to allocate costs associated with JBS USA’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 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. The Company also has an agreement with JBS USA 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 on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA will be reimbursed by JBS USA. This agreement expires on December 31, 2020.