Current Liabilities

9 Months Ended

Sep. 25, 2011

Current Liabilities

Current Liabilities

10. CURRENT LIABILITIES

Current liabilities, other than income taxes and current maturities of long-term debt, consisted of the following components:

	September 25, 2011		December 26, 2010
	(In thousands)
Accounts payable:
Trade accounts	$	290,225	$	247,500
Unfunded payments		34,257		80,393
Other payables		1,826		1,887
		326,308		329,780
Account payable to JBS USA, LLC		16,257		7,212
Accrued expenses and other current liabilities:
Compensation and benefits		104,685		108,639
Interest and debt-related fees		22,574		12,624
Insurance and self-insured claims		85,607		83,648
Commodity derivative liabilities:
Futures		3,333		8,497
Options		2		7,890
Other accrued expenses		95,596		76,296
Pre-petition obligations		358		346
		312,155		297,940
	$	654,720	$	634,932