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INVENTORIES

3 Months Ended

Apr. 30, 2013

NOTE 2 - INVENTORIES

	April 30,		January 31,
	2013		2013
	(in thousands)
New equipment	$	608,349	$	542,180
Used equipment	273,375		275,626
Parts and attachments	110,428		103,456
Work in process	9,075		7,954

	$	1,001,227	$	929,216

In addition to the above amounts, the Company has estimated that a portion of its parts inventory will not be sold in the next year. Accordingly, these balances have been classified as noncurrent assets.

- 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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