INVENTORIES (Notes)

9 Months Ended

Sep. 30, 2014

Inventories consisted of the following at September 30, 2014 and December 31, 2013 (in thousands):



	September 30, 2014		December 31, 2013
Raw materials	$	10,232	$	10,142
Work in process	229		338
Finished goods	43,516		49,642
Total	$	53,977	$	60,122

At September 30, 2014 and December 31, 2013, finished goods inventory included $3.1 million and $3.6 million, respectively, associated with products shipped to customers and deferred labor costs for arrangements where revenue recognition had not yet commenced.

- 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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