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Inventories

9 Months Ended

Sep. 30, 2013

(5) Inventories

Columbia states all inventories at the lower of cost or market, determined on a first-in, first-out method. Inventory includes material and overhead and consists of the following:


	September 30, 2013		December 31, 2012
Raw materials	$	289,604	$	685,578
Work in process		989,594		1,308,399
Finished goods		715,256		632,629

Total Inventories	$	1,994,454	$	2,626,606

- 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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