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Inventories

9 Months Ended

Sep. 29, 2012

Note 6. Inventories

Inventories are stated at the lower of standard cost (which approximates actual cost on a first-in, first-out basis), or market. Inventories consist of the following (in thousands):



	At
	September 29, 2012		December 31, 2011
Raw materials and sub-assemblies	$	23,895	$	24,963
Work in process	6,345		11,143
Finished goods	12,814		16,154
Inventories	43,054		52,260
Inventories-delivered systems	1,674		1,637
Total inventories	$	44,728	$	53,897

The Company reflects the cost of systems that were invoiced upon shipment but deferred for revenue recognition purposes separate from its inventory held for sale as "Inventories-delivered systems."

- 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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