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Inventories

12 Months Ended

Mar. 31, 2012

2. INVENTORIES

Inventories are comprised of the following:


(¥ in millions)
At March 31:	2012		2011
Finished products	¥	119,446	¥	109,043
Spare parts		25,640		23,960
Work in process		31,495		24,477
Raw materials and supplies		25,489		16,737

	¥	202,070	¥	174,217

- 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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