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Inventories

6 Months Ended

Jun. 30, 2011

Note 4. Inventories

Inventories are recorded at the lower of cost (first-in, first-out) or market and consist of the following (in thousands):


	June 30,		December 31,
	2011		2010
Raw materials	$	6,712	$	7,262
Work-in-process (materials, labor and overhead)		4,619		5,375
Finished goods (materials, labor and overhead)		3,905		5,070

	$	15,236	$	17,707

- 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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