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Inventories

6 Months Ended

Jun. 28, 2013

Note 2 — Inventories

Inventories, net are stated at the lower of cost, determined on a first-in, first-out basis, or market and consisted of the following (in thousands):

	June 28,		December 28,
	2013		2012
Raw materials and purchased parts	$	2,258	$	1,946
Work-in-process		2,056		1,318
Finished goods		7,570		8,945
		11,884		12,209
Less: inventory reserves		761		536
	$	11,123	$	11,673

- 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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