EXIT OR DISPOSAL ACTIVITIES (Tables)

9 Months Ended

Sep. 23, 2012

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

Specific exit or disposal efforts that were ongoing during either the thirteen and thirty-nine weeks ended September 23, 2012 or the thirteen and thirty-nine weeks ended September 25, 2011 included the following:

			Administrative
	Facility Closures(a)		Integration(b)		Total
		(In thousands, except positions eliminated)
Earliest implementation date		October 2008		January 2010
Latest expected completion date		September 2014		September 2012
Positions eliminated		2,410		480		2,890
Costs incurred and expected to be incurred:
Employee-related costs	$	3,170	$	14,578	$	17,748
Asset impairment costs		17,902		32,530		50,432
Inventory valuation costs		1,001		—		1,001
Other exit or disposal costs		13,335		1,993		15,328
Total exit or disposal costs	$	35,408	$	49,101	$	84,509
Costs incurred since earliest implementation date:
Employee-related costs	$	3,170	$	14,578	$	17,748
Asset impairment costs		17,902		32,530		50,432
Inventory valuation costs		1,001		—		1,001
Other exit or disposal costs		7,835		1,993		9,828
Total exit or disposal costs	$	29,908	$	49,101	$	79,009

	Thirteen Weeks Ended September 23, 2012							Thirty-Nine Weeks Ended September 23, 2012
	Facility		Administrative					Facility		Administrative
	Closures		Integration			Total		Closures		Integration		Total
	(In thousands)
Employee-related costs	$	—	$	—		$	—	$	78	$	—	$	78
Asset impairment costs		—		—			—		960		382		1,342
Inventory valuation costs		151		—			151		151		—		151
Other exit or disposal costs		654		1,993			2,647		2,586		1,993		4,579
Total exit or disposal costs	$	805	$	1,993		$	2,798	$	3,775	$	2,375	$	6,150
	Thirteen Weeks Ended September 25, 2011							Thirty-Nine Weeks Ended September 25, 2011
	Facility		Administrative					Facility		Administrative
	Closures		Integration			Total		Closures		Integration		Total
	(In thousands)
Employee-related costs (credits)	$	922	$	(212	)	$	710	$	922	$	404	$	1,326
Asset impairment costs		1,625		7,207			8,832		5,349		8,057		13,406
Other exit or disposal costs		1,640		—			1,640		1,640		—		1,640
Total exit or disposal costs	$	4,187	$	6,995		$	11,182	$	7,911	$	8,461	$	16,372

(a)

Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period and one processing plant in 2011. The transition period began September 27, 2009 and ended December 27, 2009 and resulted from the Company's change in its fiscal year end from the Saturday nearest September 30 each year to the last Sunday in December of each year.

(b)

Company management implemented certain activities to integrate the administrative functions of the Company into those of JBS USA. These included the closures of administrative offices in Georgia and Texas.

Schedule Of Restructuring Reserve Reconciliation Activity [Table Text Block]

The following table sets forth activity that was recorded through the Company’s accrued exit or disposal cost accounts during the thirty-nine weeks ended September 23, 2012 and September 25, 2011:

				Accrued
	Accrued			Inventory
	Severance			Charges			Total
	(In thousands)
Balance at December 25, 2011	$	90		$	793		$	883
Accruals		—			151			151
Payment /Disposal		(155	)		(136	)		(291	)
Adjustments		78			—			78
Balance at September 23, 2012	$	13		$	808		$	821
Balance at December 26, 2010	$	4,150		$	793		$	4,943
Accruals		2,290			—			2,290
Payment /Disposal		(4,357	)		—			(4,357	)
Adjustments		(964	)		—			(964	)
Balance at September 25, 2011	$	1,119		$	793		$	1,912

Schedule Of Restructuring Costs Included In Statement Of Operations [Table Text Block]

Exit or disposal costs were included on the following lines in the accompanying Condensed Consolidated Statements of Operations:

	Thirteen Weeks Ended					Thirty-Nine Weeks Ended
	September 23, 2012		September 25, 2011			September 23, 2012		September 25, 2011
				(In thousands)
Cost of sales	$	151	$	—		$	229	$	—
Operational restructuring charges		—		—			—		3,305
Selling, general and administrative expense		—		(290	)		—		327
Administrative restructuring charges		2,647		11,472			5,921		12,740
Total exit or disposal costs	$	2,798	$	11,182		$	6,150	$	16,372

Schedule Of Operating and Administrative Restructuring Charges Indirectly Related To Operations [Table Text Block]

Components of operating restructuring charges and administrative restructuring charges are summarized below:

	Thirteen Weeks Ended				Thirty-Nine Weeks Ended
	September 23, 2012		September 25, 2011		September 23, 2012		September 25, 2011
	(In thousands)
Operational restructuring charges:
Asset impairment costs (Note 7.
Property, Plant and Equipment)	$	—	$	—	$	—	$	3,305
Administrative restructuring charges:
Accrued severance provisions
(adjustments)	$	—	$	1,000	$	—	$	1,000
Asset impairment costs (Note 7.
Property, Plant and Equipment)		—		8,832		1,342		10,100
Loss on egg sales and flock depletion
expensed as incurred		—		1,610		509		1,610
Other restructuring costs		2,647		30		4,070		30
Total administrative restructuring
charges	$	2,647	$	11,472	$	5,921	$	12,740