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Inventories

9 Months Ended

Sep. 27, 2013

Inventories were comprised of:



	September 27, 2013		December 31, 2012
	(in thousands)
Aluminum and steel coil	$	69,877	$	59,651
Raw materials	16,947		14,520
Work in process	2,891		1,598
Finished products	17,218		13,525
Total inventories, net	$	106,933	$	89,294

The Company has disclosed aluminum and steel coil inventory separately, as it represents inventory that can be classified as raw material, work in process or finished product. Aluminum and steel coil includes both painted and bare coil. Inventories are net of related reserves totaling $2.4 million and $2.9 million as of September 27, 2013 and December 31, 2012, respectively.

- 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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