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Inventories

9 Months Ended

Sep. 30, 2012

Note 6. Inventories

Inventories used in the determination of cost of goods sold are as follows:



	September 30,		December 31,
	2012		2011
Raw Materials	$	881,000	$	791,000
Work In Process		286,000		247,000
Finished Goods		215,000		190,000
Total Inventories	$	1,382,000	$	1,228,000

- 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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