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RELATED PARTY TRANSACTIONS | 3 Months Ended
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Mar. 28, 2021
Related Party Transactions [Abstract] |
RELATED PARTY TRANSACTIONS | RELATED PARTY TRANSACTIONS Pilgrim’s has been and, in some cases, continues to be a party to certain transactions with affiliated companies.
| Three Months Ended
| March 28, 2021 |  | March 29, 2020
| (In thousands)
Sales to related parties |  |  |
JBS USA Food Company(a) | $ | 3,065 |  |  | $ | 3,453 |
JBS Australia Pty. Ltd. | 883 |  |  | 786 |
Combo, Mercado de Congelados | 451 |  |  | 73 |
JBS Chile Ltda. | 88 |  |  | — |
Total sales to related parties | $ | 4,487 |  |  | $ | 4,312 |
| Three Months Ended
| March 28, 2021 |  | March 29, 2020
| (In thousands)
Cost of goods purchased from related parties |  |  |
JBS USA Food Company(a) | $ | 56,249 |  |  | $ | 36,897 |
Penasul UK LTD | 2,318 |  |  | — |
Seara Meats B.V. | 1,701 |  |  | 2,643 |
JBS Global (U.K.) Ltd. | 369 |  |  | 226 |
JBS Asia | 5 |  |  | — |
JBS Toledo NV | — |  |  | 63 |
Total cost of goods purchased from related parties | $ | 60,642 |  |  | $ | 39,829 |
| Three Months Ended
| March 28, 2021 |  | March 29, 2020
| (In thousands)
Expenditures paid by related parties |  |  |
JBS USA Food Company(b) | $ | 23,745 |  |  | $ | 8,081 |
Seara Food Europe Holdings | 10 |  |  | — |
Total expenditures paid by related parties | $ | 23,755 |  |  | $ | 8,081 |
| Three Months Ended
| March 28, 2021 |  | March 29, 2020
| (In thousands)
Expenditures paid on behalf of related parties |  |  |
JBS USA Food Company(b) | $ | 16,374 |  |  | $ | 2,420 |
| March 28, 2021 |  | December 27, 2020
| (In thousands)
Accounts receivable from related parties |  |  |
JBS USA Food Company(a) | $ | 478 |  |  | $ | 714 |
JBS Australia Pty. Ltd. | 437 |  |  | 370 |
Combo, Mercado de Congelados | 296 |  |  | — |
JBS Chile Ltda. | 16 |  |  | — |
Total accounts receivable from related parties | $ | 1,227 |  |  | $ | 1,084 |
| March 28, 2021 |  | December 27, 2020
| (In thousands)
Accounts payable to related parties |  |  |
JBS USA Food Company(a) | $ | 7,368 |  |  | $ | 8,562 |
Penasul UK LTD | 1,396 |  |  | — |
Seara Meats B.V. | 524 |  |  | 1,075 |
JBS Global (U.K.) Ltd. | 246 |  |  | 5 |
Seara Food Europe Holdings | 10 |  |  | — |
JBS Chile Ltda. | 8 |  |  | 8 |
JBS Asia | 4 |  |  | — |
Total accounts payable to related parties | $ | 9,556 |  |  | $ | 9,650 |
(a) The Company routinely executes transactions to both purchase products from JBS USA Food Company (“JBS USA”) and sell products to them. As of March 28, 2021, approximately $1.4 million of goods purchased from JBS USA were in transit and not reflected on our Condensed Consolidated Balance Sheet. (b) The Company has an agreement with JBS USA to allocate costs associated with JBS USA’s procurement of SAP licenses and maintenance services for its combined companies. Under this agreement, the fees associated with procuring SAP licenses and maintenance services are allocated between the Company and JBS USA in proportion to the percentage of licenses used by each company. The agreement expires on the date of expiration, or earlier termination, of the underlying SAP license agreement. The Company also has an agreement with JBS USA to allocate the costs of supporting the business operations by one consolidated corporate team, which have historically been supported by their respective corporate teams. Expenditures paid by JBS USA on behalf of the Company will be reimbursed by the Company and expenditures paid by the Company on behalf of JBS USA will be reimbursed by JBS USA. This agreement expires on December 31, 2021.

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- Definition The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 1 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39549-107864 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -URI http://asc.fasb.org/topic&trid=2122745 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 850 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=6457730&loc=d3e39691-107864 + Details
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