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Inventories

9 Months Ended

Apr. 30, 2015

Note B – Inventories

The components of inventory as of April 30, 2015 and July 31, 2014 are as follows (thousands of dollars):


	April 30,	July 31,
	2015	2014
Raw materials	$ 113,872	$ 112,522
Work in process	25,581	17,256
Finished products	146,225	123,573
Total inventories	$ 285,678	$ 253,351

- 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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