INVENTORIES (Tables)

9 Months Ended

Sep. 30, 2015

INVENTORIES

Schedule of inventories including costs of materials, direct labor and manufacturing overhead, and stated at the lower of cost (first-in, first-out basis) or market

Inventories include costs of materials, direct labor and manufacturing overhead, and are stated at the lower of cost (first-in, first-out basis) or market, as follows (in thousands):

	September 30,			December 31,
	2015			2014
Parts and raw materials	$	21,790		$	21,573
Work-in-process	2,741			2,924
Finished goods	3,646			4,403
	28,177			28,900
Less reserves	(3,664		)	(3,529		)
Inventories, net	$	24,513		$	25,371