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Inventory

9 Months Ended

Jun. 30, 2013

The components of inventory consisted of the following:



	As of		As of
(in thousands)	June 30, 2013		September 30, 2012
Raw materials	$	13,516	$	14,471
Work in-process	4,974		8,853
Finished goods	17,901		11,868
Inventory	$	36,391	$	35,192

During the nine months ended June 30, 2012, we recorded flood-related losses associated with damaged inventory of approximately $3.7 million. See Note 9- Impact from Thailand Flood for additional disclosures related to the impact of the Thailand flood on our operations.

- 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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