2005

2004

Inventories:

Meat, ingredients and supplies

$ 6,433

$ 7,232

Work in process

2,293

1,902

Finished goods

12,598

13,344

$ 21,324

$ 22,478

Property, plant and equipment:

Land

$ 1,840

$ 1,840

Buildings and improvements

13,137

13,128

Machinery and equipment

38,318

36,890

Asset impairment reserve

(54 )

(54 )

Transportation equipment

9,996

10,276

Construction in process

2,013

1,795

65,250

63,875

Accumulated depreciation

(50,731 )

(47,120 )

$ 14,519

$ 16,755

Other non-current assets:

Cash surrender value benefits

$ 10,142

$ 9,772

Intangible asset

97

118

$ 10,239

$ 9,890

Accrued payroll, advertising and other expenses:

Payroll, vacation, payroll taxes and employee benefits

$ 3,526

$ 4,164

Accrued advertising and broker commissions

621

635

Property taxes

477

500

Others

690

548

$ 5,314

$ 5,847

Current portion of non-current liabilities:

Incentive compensation

$ 414

$ 696

Accrued pension

1,800

991

Other accrued retirement plans

507

475

Others

—  

6

$ 2,721

$ 2,168

Non-current liabilities:

Incentive compensation

$ 395

$ 711

Accrued pension

7,984

8,346

Other accrued retirement plans

4,042

4,246

Post retirement healthcare

439

310

$ 12,860

$ 13,613