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Inventories

9 Months Ended

Sep. 28, 2013

Inventories are valued at the lower of cost (first in, first out) or market. Inventories consist of the following (in thousands):



	September 28, 2013		December 29, 2012
Raw materials	$	30,903	$	26,749
Work-in-progress	11,008		11,589
Finished goods	110,120		79,627
	$	152,031	$	117,965

- 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.

+ References+ Details