SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 29, 2013

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS [Abstract]

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II
PILGRIM'S PRIDE CORPORATION
VALUATION AND QUALIFYING ACCOUNTS

			Additions
	Beginning		Charged to			Charged to							Ending
	Balance		Operating Results			Other Accounts			Deductions				Balance
	(In thousands)
Trade Accounts and Other Receivables-
Allowance for Doubtful Accounts:
2013	$	3,757	$	1,668		$	-		$	1,369		(a)	$	4,056
2012		5,163		(1,629	)		-			(223	)	(a)		3,757
2011		6,063		(1,095	)		-			(195	)	(a)		5,163
Trade Accounts and Other Receivables-
Allowance for Sales Adjustments:
2013	$	10,152	$	159,417		$	-		$	162,480		(b)	$	7,089
2012		8,030		147,126			-			145,004		(b)		10,152
2011		22,929		154,842			-			169,741		(b)		8,030
Deferred Tax Assets-
Valuation Allowance:
2013	$	188,354	$	(164,180	)	$	(13,774	)	$	-		(c)	$	10,400
2012		230,336		(50,455	)		8,473			-		(c)		188,354
2011		53,938		168,368			8,030			-		(c)		230,336

(a)	Uncollectible accounts written off, net of recoveries.
(b)	Deductions either written off, rebilled or reclassified as liabilities for market development fund rebates.
(c)	Reductions in the valuation allowance.