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Inventories

12 Months Ended

Sep. 30, 2012

5. Inventories

Inventories consist of the following at September 30, 2012, and 2011:


(Dollars in thousands)		2012	2011

Finished goods	$	30,250	30,192
Work in process—including
long-term contracts		30,372	23,139
Raw materials		47,439	43,655

Total	$	108,061	96,986

- 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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