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Inventories

3 Months Ended

Mar. 31, 2014

INVENTORIES

Inventories consist of the following (in thousands):



	March 31, 2014		December 31, 2013
	(Unaudited)
Finished goods	$	39,243	$	37,143
Parts and materials	9,542		8,323
Work in progress	2,121		1,355
Total inventories	$	50,906	$	46,821

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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