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INVENTORIES

3 Months Ended

Dec. 31, 2013

5. INVENTORIES

Inventories from continuing operations consist of the following:

	December 31,		September 30,
(In thousands)	2013		2013

Finished goods	$	17,979	20,925
Work in process, including long-term contracts		36,859	30,884
Raw materials		38,967	38,419
Total inventories	$	93,805	90,228

- 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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