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Inventory

3 Months Ended

Dec. 28, 2012

Inventory consists of the following (in thousands):



	As of
	December 28, 2012		September 28, 2012
Raw materials	$	23,300	$	27,170
Work-in-process	110,615		111,190
Finished goods	84,218		83,037
Finished goods held on consignment by customers	11,401		11,523
Total inventory	$	229,534	$	232,920

- 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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