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Inventories

6 Months Ended

Dec. 31, 2011

Note 11: Inventories

Inventories are stated at the lower of cost (determined on a first-in, first-out basis) or market. The following table sets forth the components of inventories at December 31, 2011 and June 30, 2011:


	December 31, 2011		June 30, 2011

Raw materials and manufactured parts	$	12,503	$	13,265
Work in process		8,981		10,742
Finished goods		3,141		4,372

	$	24,625	$	28,379

- 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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