v2.4.0.8

EXIT OR DISPOSAL ACTIVITIES (Schedule of Exit or Disposal Efforts) (Details) (USD $) In Thousands, unless otherwise specified | 3 Months Ended | 9 Months Ended
--- | --- | ---
Sep. 29, 2013 | Sep. 23, 2012 | Sep. 29, 2013 | Sep. 23, 2012
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Positions eliminated |  |  | 2,890 |  |
Costs incurred and expected to be incurred: |  |  |  |  |
Employee-related costs |  |  | $ 3,356 |  |
Asset impairment costs |  |  | 53,240 |  |
Inventory valuation costs |  |  | 344 |  |
Other exit or disposal costs |  |  | 19,318 |  |
Total exit or disposal costs |  |  | 76,258 |  |
Costs incurred since earliest implementation date: |  |  |  |  |
Employee-related costs |  |  | 3,356 |  |
Asset impairment costs |  |  | 53,240 |  |
Inventory valuation costs |  |  | 344 |  |
Other exit or disposal costs |  |  | 17,861 |  |
Total exit or disposal costs | 3,658 | 2,798 | 74,801 |  | 6,150
Additional Data One [Member] |  |  |  |  |
Costs incurred and expected to be incurred: |  |  |  |  |
Asset impairment costs | 3,095 |  |  |  |
Other exit or disposal costs | 563 | 2,798 |  |  |
Total exit or disposal costs | 3,658 | 2,798 |  |  |
Additional Data Two [Member] |  |  |  |  |
Costs incurred since earliest implementation date: |  |  |  |  |
Employee-related costs |  |  |  |  | 78
Asset impairment costs |  |  | 3,095 |  | 1,342
Other exit or disposal costs |  |  | 1,527 |  | 4,730
Total exit or disposal costs |  |  | 4,622 |  | 6,150
Facility Closures [Member] |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Earliest implementation date |  |  | Oct. 31, 2008 | [1] |
Latest expected completion date |  |  | Sep. 30, 2014 | [1] |
Positions eliminated |  |  | 2,410 | [1] |
Costs incurred and expected to be incurred: |  |  |  |  |
Employee-related costs |  |  | 2,492 | [1] |
Asset impairment costs |  |  | 15,878 | [1] |
Inventory valuation costs |  |  | 344 | [1] |
Other exit or disposal costs |  |  | 15,206 | [1] |
Total exit or disposal costs |  |  | 33,920 | [1] |
Costs incurred since earliest implementation date: |  |  |  |  |
Employee-related costs |  |  | 2,492 | [1] |
Asset impairment costs |  |  | 15,878 | [1] |
Inventory valuation costs |  |  | 344 | [1] |
Other exit or disposal costs |  |  | 13,749 | [1] |
Total exit or disposal costs |  |  | 32,463 | [1] |
Facility Closures [Member] | Additional Data One [Member] |  |  |  |  |
Costs incurred and expected to be incurred: |  |  |  |  |
Asset impairment costs | 2,629 |  |  |  |
Other exit or disposal costs | 563 | 805 |  |  |
Total exit or disposal costs | 3,192 | 805 |  |  |
Facility Closures [Member] | Additional Data Two [Member] |  |  |  |  |
Costs incurred since earliest implementation date: |  |  |  |  |
Employee-related costs |  |  |  |  | 78
Asset impairment costs |  |  | 2,629 |  | 960
Other exit or disposal costs |  |  | 1,527 |  | 2,737
Total exit or disposal costs |  |  | 4,156 |  | 3,775
Administrative Integration [Member] |  |  |  |  |
Restructuring Cost and Reserve [Line Items] |  |  |  |  |
Earliest implementation date |  |  | Jan. 31, 2010 | [2] |
Latest expected completion date |  |  | Sep. 30, 2012 | [2] |
Positions eliminated |  |  | 480 | [2] |
Costs incurred and expected to be incurred: |  |  |  |  |
Employee-related costs |  |  | 864 | [2] |
Asset impairment costs |  |  | 37,362 | [2] |
Inventory valuation costs |  |  |  | [2] |
Other exit or disposal costs |  |  | 4,112 | [2] |
Total exit or disposal costs |  |  | 42,338 | [2] |
Costs incurred since earliest implementation date: |  |  |  |  |
Employee-related costs |  |  | 864 | [2] |
Asset impairment costs |  |  | 37,362 | [2] |
Inventory valuation costs |  |  |  | [2] |
Other exit or disposal costs |  |  | 4,112 | [2] |
Total exit or disposal costs |  |  | 42,338 | [2] |
Administrative Integration [Member] | Additional Data One [Member] |  |  |  |  |
Costs incurred and expected to be incurred: |  |  |  |  |
Asset impairment costs | 466 |  |  |  |
Other exit or disposal costs |  | 1,993 |  |  |
Total exit or disposal costs | 466 | 1,993 |  |  |
Administrative Integration [Member] | Additional Data Two [Member] |  |  |  |  |
Costs incurred since earliest implementation date: |  |  |  |  |
Employee-related costs |  |  |  |  |
Asset impairment costs |  |  | 466 |  | 382
Other exit or disposal costs |  |  |  |  | 1,993
Total exit or disposal costs |  |  | $ 466 |  | $ 2,375
[1] | 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.
[2] | 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.

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