EXIT OR DISPOSAL ACTIVITIES (Tables)

12 Months Ended

Dec. 30, 2012

Restructuring and Related Activities [Abstract]

Schedule of Restructuring and Related Costs [Table Text Block]

Specific exit or disposal efforts that were ongoing during 2012, 2011 and 2010 included the following:

			JBS USA
	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	$	2,492	$	32,311	$	34,803
Asset impairment costs		21,842		38,048		59,890
Inventory valuation costs		344		—		344
Other exit or disposal costs		15,248		11,336		26,584
Total exit or disposal costs	$	39,926	$	81,695	$	121,621
Costs incurred since earliest implementation date:
Employee-related costs	$	2,492	$	32,311	$	34,803
Asset impairment costs		21,842		38,048		59,890
Inventory valuation costs		344		—		344
Other exit or disposal costs		12,222		11,336		23,558
Total exit or disposal costs	$	36,900	$	81,695	$	118,595

	2012							2011						2010
	Facility		JBS USA					Facility		JBS USA				Facility		JBS USA
	Closures		Integration					Closures		Integration				Closures		Integration
	(a)		(b)			Total		(a)		(b)		Total		(a)		(b)		Total
	(In thousands)
Employee-related
costs	$	65	$	—		$	65	$	647	$	405	$	1,052	$	—	$	31,227	$	31,227
Asset impairment
costs		3,868		(1,098	)		2,770		9,203		13,693		22,896		1,030		25,453		26,483
Inventory
valuation costs		151		—			151		—		—		—		—		—		—
Other exit or
disposal costs		3,685		1,994			5,679		5,249		—		5,249		2,118		10,512		12,630
Total exit or
disposal costs	$	7,769	$	896		$	8,665	$	15,099	$	14,098	$	29,197	$	3,148	$	67,192	$	70,340

(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 2012 and 2011:

							Accrued
	Accrued Lease			Accrued			Other Exit or			Inventory
	Obligation			Severance			Disposal Costs			Reserves			Total
	(In thousands)
December 27, 2009		20			516			3,614			—			4,150
Accruals		—			31,116			9,869			—			40,985
Payment/Disposal		—			(27,086	)		(2,611	)		—			(29,697	)
Adjustments		(20	)		(396	)		(10,872	)		793			(10,495	)
December 26, 2010		—			4,150			—			793			4,943
Accruals		—			2,375			—			—			2,375
Payment/Disposal		—			(5,111	)		—			—			(5,111	)
Adjustments		—			(1,324	)		—			—			(1,324	)
December 25, 2011		—			90			—			793			883
Accruals		—			65			—			151			216
Payment/Disposal		—			(155	)		—			(136	)		(291	)
December 30, 2012	$	—		$	—		$	—		$	808		$	808

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 Consolidated Statements of Operations:

	2012		2011		2010
	(In thousands)
Cost of sales	$	216	$	—	$	—
Operational restructuring charges		—		1,958		4,318
Selling, general and administrative expense		—		328		—
Administrative restructuring charges		8,449		26,911		66,022
Total exit or disposal costs	$	8,665	$	29,197	$	70,340

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

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

	2012		2011		2010
	(In thousands)
Operational restructuring charges:
Relocation charges expensed as incurred	$	—	$	—	$	3,288
Asset impairments (See “Note 10. Property, Plant and Equipment”)		—		1,958		1,030
Loss on egg sales and flock depletion expensed as incurred		—		—		—
Total	$	—	$	1,958	$	4,318
Administrative restructuring charges:
Severance charges	$	—	$	724	$	31,227
Relocation charges expensed as incurred		—		—		7,224
Asset impairments (See “Note 10. Property, Plant and Equipment”)		2,770		20,938		25,453
Loss on scrapped inventory expensed as incurred		—		—		2,118
Loss on egg sales and flock depletion expensed as incurred		509		2,390		—
Other restructuring costs		5,170		2,859		—
Total	$	8,449	$	26,911	$	66,022