TRADE ACCOUNTS AND OTHER RECEIVABLES

9 Months Ended

Sep. 23, 2012

Accounts Receivable, Net [Abstract]

Loans, Notes, Trade and Other Receivables Disclosure [Text Block]

4. TRADE ACCOUNTS AND OTHER RECEIVABLES

Trade accounts and other receivables, less allowance for doubtful accounts, consisted of the following:

	September 23, 2012			December 25, 2011
	(In thousands)
Trade accounts receivable	$	366,753		$	337,411
Account receivable from JBS USA, LLC		8,170			21,198
Other receivables		6,022			16,974
Receivables, gross		380,945			375,583
Allowance for doubtful accounts		(4,921	)		(5,163	)
Receivables, net	$	376,024		$	370,420