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Inventories

9 Months Ended

Sep. 28, 2013

3. Inventories

Inventories are stated at the lower of average cost or market and consist of the following:


	September 28,		December 31,
	2013		2012
	(In thousands)
Raw materials	$	15,778	$	14,921
Work-in-progress		8,327		5,526
Finished goods		1,689		5,746

	$	25,794	$	26,193

Finished goods inventory consists primarily of completed systems at customer sites that are undergoing installation and acceptance testing and evaluation inventory.

- 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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