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Inventories

6 Months Ended

Mar. 31, 2013

5. INVENTORIES

Inventories consist of the following:


(In thousands)		March 31,	September 30,
		2013	2012

Finished goods	$	40,706	30,250
Work in process, including long-term
contracts		34,223	30,372
Raw materials		42,568	47,439
Total inventories	$	117,497	108,061

- 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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