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Inventories

9 Months Ended

Sep. 30, 2014

Inventories at September 30, 2014 and December 31, 2013 were as follows (in thousands):



	September 30,		December 31,
	2014		2013
Pipe and connectors	$	190,240	$	168,639
Finished goods	4,518		4,114
Work in progress	6,108		2,284
Raw materials, components and supplies	9,670		10,552
Total inventories	$	210,536	$	185,589

- 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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