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Inventories

6 Months Ended

Jan. 31, 2013

Note C – Inventories

The components of inventory as of January 31, 2013 and July 31, 2012 are as follows (thousands of dollars):


	January 31, 2013		July 31, 2012
Materials	$	108,694	$	111,808
Work in process		33,076		30,767
Finished products		120,162		113,541
Total inventories	$	261,932	$	256,116

- 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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