v2.3.0.11

Current Liabilities

6 Months Ended

Jun. 26, 2011

Current Liabilities

Current Liabilities

10. CURRENT LIABILITIES

Current liabilities, other than income taxes and current maturities of long-term debt, consisted of the following components:

		June 26, 2011				December 26, 2010
		(In thousands)
Accounts payable:
Trade accounts		$	276,558			$	247,500
Unfunded payments			56,939				80,393
Other payables			1,512				1,887
			335,009				329,780
Account payable to JBS USA, LLC			13,073				7,212
Accrued expenses and other current liabilities:
Compensation and benefits			87,813				108,639
Interest and debt-related fees			11,793				12,624
Insurance and self-insured claims			88,294				83,648
Commodity derivative liabilities:
Futures			32,405				8,497
Options			17				7,890
Other accrued expenses			94,447				76,296
Pre-petition obligations			354				346
			315,123				297,940
		$	663,205			$	634,932

X

- Definition

The entire disclosure for accounts payable and accrued liabilities at the end of the reporting period.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 19
-Subparagraph a
-Article 5

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 02
-Paragraph 20, 24
-Article 5

Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.19(a),20,24)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682

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