EXIT OR DISPOSAL ACTIVITIES (Tables)

3 Months Ended

Mar. 31, 2013

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 weeks ended March 31, 2013 or the thirteen weeks ended March 25, 2012 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	$	2,492	$	864	$	3,356
Asset impairment costs		13,249		36,896		50,145
Inventory valuation costs		344		—		344
Other exit or disposal costs		15,208		4,112		19,320
Total exit or disposal costs	$	31,293	$	41,872	$	73,165
Costs incurred since earliest implementation date:
Employee-related costs	$	2,492	$	864	$	3,356
Asset impairment costs		13,249		36,896		50,145
Inventory valuation costs		344		—		344
Other exit or disposal costs		12,707		4,112		16,819
Total exit or disposal costs	$	28,792	$	41,872	$	70,664

	Thirteen Weeks Ended March 31, 2013						Thirteen Weeks Ended March 25, 2012
			Administrative						Administrative
	Facility Closures		Integration		Total		Facility Closures		Integration		Total
	(In thousands)
Employee-related costs	$	—	$	—	$	—	$	78	$	—	$	78
Asset impairment costs		—		—		—		960		382		1,342
Other exit or disposal costs		484		—		484		1,543		—		1,543
Total exit or disposal costs	$	484	$	—	$	484	$	2,581	$	382	$	2,963

(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 thirteen weeks ended March 31, 2013 and March 25, 2012:

				Accrued
	Accrued			Inventory
	Severance			Charges			Total
	(In thousands)
Balance at December 30, 2012	$	—		$	808		$	808
Accruals		—			—			—
Payment /Disposal		—			—			—
Adjustments		—			—			—
Balance at March 31, 2013	$	—		$	808		$	808
Balance at December 25, 2011	$	90		$	793		$	883
Accruals		—			—			—
Payment /Disposal		(147	)		(136	)		(283	)
Adjustments		78			—			78
Balance at March 25, 2012	$	21		$	657		$	678

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

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

	Thirteen Weeks Ended
	March 31, 2013		March 25, 2012
	(In thousands)
Cost of sales	$	—	$	78
Administrative restructuring charges		484		2,885
Total exit or disposal costs	$	484	$	2,963

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

Components of administrative restructuring charges are summarized below:

	Thirteen Weeks Ended
	March 31, 2013		March 25, 2012
	(In thousands)
Asset impairment costs (Note 6. Property, Plant and Equipment)	$	—	$	1,342
Loss on egg sales and flock depletion expensed as incurred		—		455
Other restructuring costs		484		1,088
Total administrative restructuring charges	$	484	$	2,885