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Inventories

3 Months Ended

Dec. 31, 2013

Note 8. Inventories



	December 31,		September 30,
	2013		2013
Raw materials	$	63,731	$	67,599
Work in progress		85,793		87,808
Component parts (1)		251,791		229,508
Finished goods		52,093		46,829
	$	453,408	$	431,744

(1)

Component parts include items that can be sold separately as finished goods or included in the manufacture of other products.

- 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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