SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

12 Months Ended

Dec. 27, 2015

Valuation and Qualifying Accounts [Abstract]

SCHEDULE II VALUATION AND QUALIFYING ACCOUNTS

SCHEDULE II

PILGRIM’S PRIDE CORPORATION

VALUATION AND QUALIFYING ACCOUNTS

			Additions
	Beginning Balance		Charged to  Operating Results			Charged to Other  Accounts				Deductions				Ending Balance
	(In thousands)
Trade Accounts and Other Receivables—
Allowance for Doubtful Accounts:
2015	$	2,525	$	1,060		$	1,314		(d)	$	(1	)	(a)	$	4,900
2014	4,056		520			—				2,051			(a)	2,525
2013	3,757		1,668			—				1,369			(a)	4,056
Trade Accounts and Other Receivables—
Allowance for Sales Adjustments:
2015	$	7,425	$	150,113		$	—			$	151,876		(b)	$	5,662
2014	7,089		220,123			—				219,787			(b)	7,425
2013	10,152		159,417			—				162,480			(b)	7,089
Deferred Tax Assets—
Valuation Allowance:
2015	$	9,150	$	—		$	—			$	(1,229	)	(c)	$	7,921
2014	10,400		(1,250		)	—				—			(c)	9,150
2013	188,354		(164,180		)	(13,774		)		—			(c)	10,400

(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.

(d) Allowance for doubtful accounts assumed with the acquisition of Tyson Mexico.