Inventories, Net

9 Months Ended

Sep. 30, 2013

3.	Inventories, Net


	September 30, 2013		December 31, 2012		September 30, 2012
		(Dollars in Thousands)
Finished products	$	366,558	$	355,881	$	356,849
Products in process and raw materials		19,924		16,442		18,918
Supplies and expendable parts		61,441		56,805		56,420

		447,923		429,128		432,187
Less allowances		(97,485)		(96,817)		(97,095)

Total	$	350,438	$	332,311	$	335,092

- 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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