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Inventories

3 Months Ended

Mar. 31, 2013

4. Inventories, net



	March 31, 2013			December 31, 2012
Raw materials	$	392,199		$	386,119
Work in progress	184,510			182,060
Finished goods	382,153			360,168
Subtotal	958,862			928,347
Less LIFO reserve	(52,910		)	(55,506		)
Total	$	905,952		$	872,841

- 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.

+ References+ Details