CHAPTER 11 PROCEEDINGS (Tables)

12 Months Ended

Dec. 30, 2012

Business Combination, Description [Abstract]

Schedule Of Debtors Reorganization Items [Table Text Block]

We incurred no reorganization items in 2012 or 2011. We incurred the following reorganization costs in 2010 (in thousands):

Professional fees directly related to reorganization(a)	$	2,785
Finance costs related to various credit facilities(b)		13,654
Other costs(c)		2,102
Reorganization items, net	$	18,541

(a)	Professional fees directly related to the reorganization included post-petition fees and fee reductions associated with advisors to the debtors, the statutory committee of unsecured creditors and certain secured creditors.
(b)	Finance costs related to various credit facilities included expenses related to the elimination of unamortized loan costs associated with credit facilities and notes payable extinguished on December 28, 2009 and the recognition in earnings of a previously unrealized gain on a derivative instrument designated as a cash flow hedge associated with a note payable extinguished on December 28, 2009.
(c)	Other expenses includes (i) severance, grower pay, live flock impairment, inventory disposal costs, equipment relocation costs and other shutdown costs related to the closed processing facilities in Douglas, Georgia; El Dorado, Arkansas; Farmerville, Louisiana; Franconia, Pennsylvania; Dalton, Georgia; Athens, Georgia; and Athens, Alabama, (ii) severance costs related to the closed distribution center in Houston, Texas, the February 2009 Operations management reduction-in-force (“RIF”) action, the April 2009 non-production employee RIF action, and reduced or consolidated production at various facilities throughout the U.S., (iii) asset impairment costs related to the closed processing facility in Dalton, Georgia and (iv) fees associated with the termination of a September 2008 receivables purchase agreement on December 3, 2008.

Accrued Reorganization Cost [Table Text Block]

The Company did not record activity through the accrued reorganization cost accounts during 2012 or 2011. The following table sets forth activity that was recorded through the Company’s accrued reorganization cost accounts during 2010:

	Accrued Other			Accrued
	Costs			Severance			Total
	(In thousands)
December 27, 2009	$	1,903		$	745		$	2,648
Accrual provisions(a)		2,118			849			2,967
Payment /Disposal		(2,649	)		(1,538	)		(4,187	)
Adjustments(a)		(1,372	)		(56	)		(1,428	)
December 26, 2010	$	—		$	—		$	—

(a) Accrual provisions and adjustments recognized in 2010 were primarily classified as reorganization items.