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Inventories

12 Months Ended

Mar. 31, 2013

3.	*Inventories*

Inventories are comprised of the following:


	Yen in millions
	March 31
	2012		2013
Finished products		498,430		489,519
Work in process		88,236		85,631
Raw materials, purchased components and supplies		120,386		134,904

		707,052		710,054

- 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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