TRADE ACCOUNTS AND OTHER RECEIVABLES

3 Months Ended

Mar. 31, 2013

Accounts Receivable, Net [Abstract]

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

3. TRADE ACCOUNTS AND OTHER RECEIVABLES

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

	March 31, 2013			December 30, 2012
	(In thousands)
Trade accounts receivable	$	387,502		$	381,747
Account receivable from JBS USA, LLC		3,814			1,514
Employee receivables		40			48
Other receivables		7,174			6,892
Receivables, gross		398,530			390,201
Allowance for doubtful accounts		(4,295	)		(3,757	)
Receivables, net	$	394,235		$	386,444