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Inventories

3 Months Ended

Apr. 03, 2015

Inventories were comprised of:



	April 3, 2015		December 31, 2014
	(in thousands)
Aluminum and steel coil	$	71,270	$	72,587
Raw materials	19,829		16,427
Work in process	2,481		2,467
Finished products	17,068		14,904
Total inventories, net	$	110,648	$	106,385

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 $2.6 million and $2.5 million as of April 3, 2015 and December 31, 2014, 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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