14. 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 either the thirteen weeks ended March 30, 2014 or the thirteen weeks ended March 31, 2013 included the following:

(In thousands, except positions eliminated)
Earliest implementation date	October 2008
Latest expected completion date	September 2014
Positions eliminated		3,052
Costs incurred and expected to be incurred:
Employee-related costs	$	3,016
Asset impairment costs		25,018
Inventory valuation costs		682
Live operations rationalization costs		15,207
Other exit or disposal costs		370
Total exit or disposal costs	$	44,293
Costs incurred since earliest implementation date:
Employee-related costs	$	3,016
Asset impairment costs		25,018
Inventory valuation costs		682
Live operations rationalization costs		14,723
Other exit or disposal costs		370
Total exit or disposal costs	$	43,809

	Thirteen Weeks Ended
	March 30, 2014		March 31, 2013
	(In thousands)
Employee-related costs	$	524	$	-
Inventory valuation costs		338		-
Live operations rationalization costs		481		484
Other exit or disposal costs		370		-
Total exit or disposal costs	$	1,713	$	484

The exit or disposal costs reflected above related to facility closures between 2008 and 2014. Significant facilities closed included one processing plant in 2008, two processing plants in 2009, two processing plants in the transition period, one processing plant in 2011 and one processing plant in 2014. 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. These costs were classified as Administrative restructuring charges on the accompanying Condensed Consolidated Statements of Income because management believed these costs were not directly related to the Company's ongoing operations.

Accrued severance costs are included in Accrued expenses and other current liabilities and accrued inventory charges are included in Inventories on the accompanying Condensed Consolidated Balance Sheets. The following table sets forth activity that was recorded through the Company's accrued exit or disposal cost accounts during the thirteen weeks ended March 30, 2014.

	Accrued			Accrued
	Severance			Inventory Charges		Total
				(In thousands)
Balance at December 29, 2013	$	-		$	-	$	-
Accruals		524			141		665
Payment /Disposal		(243	)		-		(243	)
Adjustments		-			-		-
Balance at March 30, 2014	$	281		$	141	$	422

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.