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Inventories

3 Months Ended

Mar. 31, 2012

Note 4. Inventories

Inventories as of March 31, 2012 and December 31, 2011 consisted of the following:


	March 31, 2012			December 31, 2011
Raw materials, including parts and subassemblies	$	250,433		$	202,542
Work-in-process		53,719			57,264
Finished goods		71,270			67,748

		375,422			327,554
Excess of FIFO costs over LIFO costs		(18,762	)		(15,875	)

Inventories, net	$	356,660		$	311,679

- 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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