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EXIT OR DISPOSAL ACTIVITIES | 12 Months Ended
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Dec. 30, 2012
Gain (Loss) On Disposition Of Assets [Abstract] |
Restructuring and Related Activities Disclosure [Text Block] | 3. EXIT OR DISPOSAL ACTIVITIES From time to time, the Company will incur costs to implement exit or disposal efforts for specific operations. These exit or disposal plans, each of which is approved by the Company’s Board of Directors, focus on various aspects of operations, including closing and consolidating certain processing facilities, rationalizing headcount and aligning operations in the most strategic and cost-efficient structure. Specific exit or disposal efforts that were ongoing during 2012, 2011 and 2010 included the following:
|  |  |  |  | JBS USA |  |  |
|  | 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 |  | $ | 32,311 |  | $ | 34,803
Asset impairment costs |  |  | 21,842 |  |  | 38,048 |  |  | 59,890
Inventory valuation costs |  |  | 344 |  |  | — |  |  | 344
Other exit or disposal costs |  |  | 15,248 |  |  | 11,336 |  |  | 26,584
Total exit or disposal costs |  | $ | 39,926 |  | $ | 81,695 |  | $ | 121,621
Costs incurred since earliest implementation date: |  |  |  |  |  |  |  |  |
Employee-related costs |  | $ | 2,492 |  | $ | 32,311 |  | $ | 34,803
Asset impairment costs |  |  | 21,842 |  |  | 38,048 |  |  | 59,890
Inventory valuation costs |  |  | 344 |  |  | — |  |  | 344
Other exit or disposal costs |  |  | 12,222 |  |  | 11,336 |  |  | 23,558
Total exit or disposal costs |  | $ | 36,900 |  | $ | 81,695 |  | $ | 118,595
|  | 2012 |  | 2011 |  | 2010
|  | Facility |  | JBS USA |  |  |  |  | Facility |  | JBS USA |  |  |  |  | Facility |  | JBS USA |  |  |
|  | Closures |  | Integration |  |  |  | Closures |  | Integration |  |  |  | Closures |  | Integration |  |
|  | (a) |  | (b) |  | Total |  | (a) |  | (b) |  | Total |  | (a) |  | (b) |  | Total
|  | (In thousands) |  |  |  |  |  |  |  |  |
Employee-related |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
costs |  | $ | 65 |  | $ | — |  |  | $ | 65 |  | $ | 647 |  | $ | 405 |  | $ | 1,052 |  | $ | — |  | $ | 31,227 |  | $ | 31,227
Asset impairment |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
costs |  |  | 3,868 |  |  | (1,098 | ) |  |  | 2,770 |  |  | 9,203 |  |  | 13,693 |  |  | 22,896 |  |  | 1,030 |  |  | 25,453 |  |  | 26,483
Inventory |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
valuation costs |  |  | 151 |  |  | — |  |  |  | 151 |  |  | — |  |  | — |  |  | — |  |  | — |  |  | — |  |  | —
Other exit or |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
disposal costs |  |  | 3,685 |  |  | 1,994 |  |  |  | 5,679 |  |  | 5,249 |  |  | — |  |  | 5,249 |  |  | 2,118 |  |  | 10,512 |  |  | 12,630
Total exit or |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
disposal costs |  | $ | 7,769 |  | $ | 896 |  |  | $ | 8,665 |  | $ | 15,099 |  | $ | 14,098 |  | $ | 29,197 |  | $ | 3,148 |  | $ | 67,192 |  | $ | 70,340
(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.
Accrued severance costs are included in Accrued expenses and other current liabilities and accrued inventory charges are included in Inventories on the accompanying Consolidated Balance Sheets. The following table sets forth activity that was recorded through the Company’s accrued exit or disposal cost accounts during 2012 and 2011:
|  |  |  |  |  |  |  |  |  | Accrued |  |  |  |  |  |  |  |
|  | Accrued Lease |  | Accrued |  | Other Exit or |  | Inventory |  |  |
|  | Obligation |  | Severance |  | Disposal Costs |  | Reserves |  | Total
|  | (In thousands)
December 27, 2009 |  |  | 20 |  |  |  | 516 |  |  |  | 3,614 |  |  |  | — |  |  |  | 4,150 |
Accruals |  |  | — |  |  |  | 31,116 |  |  |  | 9,869 |  |  |  | — |  |  |  | 40,985 |
Payment/Disposal |  |  | — |  |  |  | (27,086 | ) |  |  | (2,611 | ) |  |  | — |  |  |  | (29,697 | )
Adjustments |  |  | (20 | ) |  |  | (396 | ) |  |  | (10,872 | ) |  |  | 793 |  |  |  | (10,495 | )
December 26, 2010 |  |  | — |  |  |  | 4,150 |  |  |  | — |  |  |  | 793 |  |  |  | 4,943 |
Accruals |  |  | — |  |  |  | 2,375 |  |  |  | — |  |  |  | — |  |  |  | 2,375 |
Payment/Disposal |  |  | — |  |  |  | (5,111 | ) |  |  | — |  |  |  | — |  |  |  | (5,111 | )
Adjustments |  |  | — |  |  |  | (1,324 | ) |  |  | — |  |  |  | — |  |  |  | (1,324 | )
December 25, 2011 |  |  | — |  |  |  | 90 |  |  |  | — |  |  |  | 793 |  |  |  | 883 |
Accruals |  |  | — |  |  |  | 65 |  |  |  | — |  |  |  | 151 |  |  |  | 216 |
Payment/Disposal |  |  | — |  |  |  | (155 | ) |  |  | — |  |  |  | (136 | ) |  |  | (291 | )
December 30, 2012 |  | $ | — |  |  | $ | — |  |  | $ | — |  |  | $ | 808 |  |  | $ | 808 |
Exit or disposal costs were included on the following lines in the accompanying Consolidated Statements of Operations:
| 2012 |  | 2011 |  | 2010
| (In thousands)
Cost of sales | $ | 216 |  | $ | — |  | $ | —
Operational restructuring charges |  | — |  |  | 1,958 |  |  | 4,318
Selling, general and administrative expense |  | — |  |  | 328 |  |  | —
Administrative restructuring charges |  | 8,449 |  |  | 26,911 |  |  | 66,022
Total exit or disposal costs | $ | 8,665 |  | $ | 29,197 |  | $ | 70,340
Certain exit and disposal costs were classified as either Operational restructuring charges, net or Administrative restructuring charges, net on the accompanying Consolidated Statements of Operations because management believed these costs were not directly related to the Company’s ongoing operations. Components of operational restructuring charges and administrative restructuring charges are summarized below:
| 2012 |  | 2011 |  | 2010
| (In thousands)
Operational restructuring charges: |  |  |  |  |  |  |  |
Relocation charges expensed as incurred | $ | — |  | $ | — |  | $ | 3,288
Asset impairments (See “Note 10. Property, Plant and Equipment”) |  | — |  |  | 1,958 |  |  | 1,030
Loss on egg sales and flock depletion expensed as incurred |  | — |  |  | — |  |  | —
Total | $ | — |  | $ | 1,958 |  | $ | 4,318
Administrative restructuring charges: |  |  |  |  |  |  |  |
Severance charges | $ | — |  | $ | 724 |  | $ | 31,227
Relocation charges expensed as incurred |  | — |  |  | — |  |  | 7,224
Asset impairments (See “Note 10. Property, Plant and Equipment”) |  | 2,770 |  |  | 20,938 |  |  | 25,453
Loss on scrapped inventory expensed as incurred |  | — |  |  | — |  |  | 2,118
Loss on egg sales and flock depletion expensed as incurred |  | 509 |  |  | 2,390 |  |  | —
Other restructuring costs |  | 5,170 |  |  | 2,859 |  |  | —
Total | $ | 8,449 |  | $ | 26,911 |  | $ | 66,022
We continue to review and evaluate various restructuring and other alternatives to streamline our operations, improve efficiencies and reduce costs. Such initiatives may include selling assets, consolidating operations and functions and voluntary and involuntary employee separation programs. Any such actions may require us to obtain the pre-approval of our lenders under our credit facilities. In addition, such actions will subject the Company to additional short-term costs, which may include asset impairment charges, lease commitment costs, employee retention and severance costs and other costs. Certain of these activities may have a disproportionate impact on our income relative to the cost savings in a particular period.

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- Definition The entire disclosure for restructuring and related activities. Description of restructuring activities such as exit and disposal activities, include facts and circumstances leading to the plan, the expected plan completion date, the major types of costs associated with the plan activities, total expected costs, the accrual balance at the end of the period, and the periods over which the remaining accrual will be settled. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Staff Accounting Bulletin (SAB) -Number Topic 5 -Section P -Subsection 3, 4 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6394359&loc=d3e17939-110869 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 146 -Paragraph 20 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 2 -Subparagraph (SAB TOPIC 5.P.4) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140904-122747 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 420 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SAB TOPIC 5.P.3) -URI http://asc.fasb.org/extlink&oid=6394695&loc=d3e140864-122747 + Details
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