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Inventory

3 Months Ended

Mar. 31, 2013

Note 3. Inventory

Inventory is stated at the lower of cost or market using actual cost. The following represents the components of inventory at March 31, 2013 and December 31, 2012:

	March 31,		December 31,
(in thousands)	2013		2012
Raw Materials	$	43,745	$	41,642
Work In Process	22,485		15,810
Finished Goods	7,179		6,932
Total	$	73,409	$	64,384

- 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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