v2.4.0.8
EXIT OR DISPOSAL ACTIVITIES (Tables)
 9 Months Ended
Sep. 29, 2013
EXIT OR DISPOSAL ACTIVITIES [Abstract]  
Schedule of Exit or Disposal Efforts
        Facility Closures(a)       Administrative
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   $      864   $      3,356
       Asset impairment costs     15,878     37,362     53,240
       Inventory valuation costs     344     -     344
       Other exit or disposal costs     15,206     4,112     19,318
              Total exit or disposal costs   $ 33,920   $ 42,338   $ 76,258
Costs incurred since earliest implementation date:                  
       Employee-related costs   $ 2,492   $ 864   $ 3,356
       Asset impairment costs     15,878     37,362     53,240
       Inventory valuation costs     344     -     344
       Other exit or disposal costs     13,749     4,112     17,861
              Total exit or disposal costs   $ 32,463   $ 42,338   $ 74,801

    Thirteen Weeks Ended September 29, 2013   Thirteen Weeks Ended September 23, 2012
        Facility
Closures		       Administrative
Integration		       Total       Facility
Closures		       Administrative
Integration		       Total
    (In thousands)
Asset impairment costs   $ 2,629   $ 466   $ 3,095   $ -   $ -   $ -
Other exit or disposal costs     563     -     563     805     1,993     2,798
       Total exit or disposal costs   $      3,192   $     466   $     3,658   $     805   $     1,993   $     2,798
                                     
    Thirty-Nine Weeks Ended September 29, 2013   Thirty-Nine Weeks Ended September 23, 2012
        Facility
Closures		       Administrative
Integration		       Total       Facility
Closures		       Administrative
Integration		       Total
    (In thousands)
Employee-related costs   $ -   $ -   $ -   $ 78   $ -   $ 78
Asset impairment costs     2,629     466     3,095     960     382     1,342
Other exit or disposal costs     1,527     -     1,527     2,737     1,993     4,730
       Total exit or disposal costs   $ 4,156   $ 466   $ 4,622   $ 3,775   $ 2,375   $ 6,150

(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.

   
Schedule of Accrued Exit or Disposal Cost Accounts Activity
        Accrued
Severance		       Accrued
Inventory
Charges		       Total
    (In thousands)
Balance at December 30, 2012   $      -     $      808     $      808  
       Accruals     -       -       -  
       Payment /Disposal     -       (808 )     (808 )
       Adjustments     -       -       -  
Balance at September 29, 2013   $ -     $ -     $ -  
                         
Balance at December 25, 2011   $ 90     $ 793     $ 883  
       Accruals     -       151       151  
       Payment /Disposal     (155 )     (136 )     (291 )
       Adjustments     78       -       78  
Balance at September 23, 2012   $ 13     $ 808     $ 821  

    
Schedule of Exit or Disposal Costs
    Thirteen Weeks Ended   Thirty-Nine Weeks Ended
        September 29,
2013		       September 23,
2012		       September 29,
2013		       September 23,
2012
    (In thousands)
Cost of sales   $      -   $      151   $      -   $      229
Administrative restructuring charges     3,658     2,647     4,622     5,921
       Total exit or disposal costs   $ 3,658   $ 2,798   $ 4,622   $ 6,150

    
Schedule of Components of Administrative Restructuring Charges
    Thirteen Weeks Ended   Thirty-Nine Weeks Ended
        September 29,
2013		       September 23,
2012		       September 29,
2013		       September 23,
2012
    (In thousands)
Asset impairment costs (Note 6. Property, Plant and
       Equipment)		   $      3,095   $      -   $      3,095   $      1,342
Loss on egg sales and flock depletion expensed as
       incurred		     -     -     -     509
Other restructuring costs     563     2,647     1,527     4,070
              Total administrative restructuring charges   $ 3,658   $ 2,647   $ 4,622   $ 5,921