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Inventories

9 Months Ended

Sep. 26, 2014

Inventories were comprised of:



	September 26, 2014		December 31, 2013
	(in thousands)
Aluminum and steel coil	$	80,783	$	58,153
Raw materials	17,782		15,291
Work in process	3,283		1,936
Finished products	18,330		14,380
Total inventories, net	$	120,178	$	89,760

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 $3.1 million and $2.4 million as of September 26, 2014 and December 31, 2013, 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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