

NOTE 2:	OTHER BALANCE SHEET CAPTIONS

Inventory. Inventory consists of the following:



	December 31,
	2013		2012
Finished goods	$	11,355	$	14,272
Barreled distillate	10,310		9,080
Raw materials	5,183		5,959
Work in process	2,737		2,571
Maintenance materials	4,766		4,116
Other	566		534
Total	$	34,917	$	36,532

Property and equipment. Property and equipment consist of the following:



	December 31,
	2013			2012
Land, buildings and improvements	$	40,681		$	39,509
Transportation equipment	2,793			2,360
Machinery and equipment	146,410			144,106
Construction in progress	4,803			4,544
Property and equipment, at cost	194,687			190,519
Less accumulated depreciation and Amortization	(124,443		)	(115,128		)
Property and equipment, net	$	70,244		$	75,391

Property and equipment includes machinery and equipment assets under capital leases totaling $8,376 at December 31, 2013 and 2012. Accumulated depreciation for these assets totaled $3,660 and $2,612 at December 31, 2013 and 2012, respectively.

Accrued expenses. Accrued expenses consist of the following:



	December 31,
	2013		2012
Employee benefit plans	$	821	$	784
Salaries and wages	4,354		1,843
Restructuring and severance charges (Note 9)	1,277		643
Property taxes	654		512
Other accrued expenses	1,176		1,438
Total	$	8,282	$	5,220