CURRENT LIABILITIES (Tables)

9 Months Ended

Sep. 23, 2012

Payables and Accruals [Abstract]

Schedule of Accounts Payable and Accrued Liabilities [Table Text Block]

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

	September 23, 2012		December 25, 2011
	(In thousands)
Accounts payable:
Trade accounts	$	239,901	$	294,662
Book overdrafts		79,322		32,958
Other payables		781		1,244
Total accounts payable		320,004		328,864
Accounts payable to JBS USA, LLC		6,280		11,653
Accrued expenses and other current liabilities:
Compensation and benefits		84,787		72,328
Interest and debt-related fees		19,115		13,809
Insurance and self-insured claims		106,205		102,256
Commodity derivative liabilities:
Futures		1,106		2,120
Options		—		603
Foreign currency derivative liabilities:
Forwards		266		—
Other accrued expenses		98,984		89,855
Pre-petition obligations		—		826
Total accrued expenses and other current liabilities		310,463		281,797
	$	636,747	$	622,314