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Inventories

27 Months Ended

Mar. 31, 2013

Note 4. Inventories

Inventories as of March 31, 2013 and December 31, 2012 consisted of the following:


	March 31, 2013			December 31, 2012
Raw materials, including parts and subassemblies	$	278,855		$	256,055
Work-in-process		49,938			44,417
Finished goods		62,994			62,230

		391,787			362,702
Excess of FIFO costs over LIFO costs		(19,569	)		(19,505	)

Inventories, net	$	372,218		$	343,197

- 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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