Inventories (Notes)

3 Months Ended

Mar. 31, 2013

INVENTORIES

Inventories consist of the following (in thousands):



	March 31, 2013		December 31, 2012
	(Unaudited)
Finished goods	$	38,917	$	38,572
Parts and materials	8,992		8,818
Work in progress	2,858		1,875
Total inventories	$	50,767	$	49,265

We include freight costs incurred for shipping inventory to customers in the Cost of product sales line of the Consolidated Statements of Operations.

- Definition

The entire disclosure for inventory. This may include, but is not limited to, the basis of stating inventory, the method of determining inventory cost, the major classes of inventory, and the nature of the cost elements included in inventory. If inventory is stated above cost, accrued net losses on firm purchase commitments for inventory and losses resulting from valuing inventory at the lower-of-cost-or-market may also be included. For LIFO inventory, may disclose the amount and basis for determining the excess of replacement or current cost over stated LIFO value and the effects of a LIFO quantities liquidation that impacts net income.

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