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Inventories, Net

12 Months Ended

Dec. 30, 2011

Note 5 — Inventories, Net

Inventories, net consisted of the following at December 30, 2011 and December 31, 2010 (in thousands):

	2011		2010
Raw materials and purchased parts	$	1,883	$	1,920
Work in process		2,055		2,255
Finished goods		7,476		7,349
		11,414		11,524
Less inventory reserves		481		981
	$	10,933	$	10,543

- 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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