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Inventory

12 Months Ended

Sep. 26, 2014

Inventories consisted of the following ($ in millions):



	As of September 26, 2014		As of September 27, 2013
Purchased materials and manufactured parts	$	159	$	157
Work in process	86		93
Finished goods	383		395
Inventories	$	628	$	645

Inventories are recorded at the lower of cost (primarily first-in, first-out) or market value.

- 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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