

NOTE 2:	OTHER BALANCE SHEET CAPTIONS

Inventory. Inventory consists of the following:



	December 31,
	2014		2013
Finished goods	$	10,039	$	11,355
Barreled distillate	11,114		10,310
Raw materials	5,440		5,183
Work in process	2,023		2,737
Maintenance materials	4,913		4,766
Other	912		566
Total	$	34,441	$	34,917

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



	December 31,
	2014			2013
Land, buildings and improvements	$	43,443		$	40,681
Transportation equipment	2,717			2,793
Machinery and equipment	149,218			146,410
Construction in progress	2,798			4,803
Property and equipment, at cost	198,176			194,687
Less accumulated depreciation and amortization	(134,295		)	(124,443		)
Property and equipment, net	$	63,881		$	70,244

Property and equipment includes machinery and equipment assets under capital leases totaling $8,376 at December 31, 2014 and 2013. Accumulated depreciation for these assets totaled $4,708 and $3,660 at December 31, 2014 and 2013, respectively.

Accrued expenses. Accrued expenses consist of the following:



	December 31,
	2014		2013
Employee benefit plans	$	973	$	821
Salaries and wages	4,633		4,354
Restructuring and severance charges (Note 9)	208		1,277
Property taxes	764		654
Other accrued expenses	1,432		1,176
Total	$	8,010	$	8,282