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Inventory

9 Months Ended

Jun. 28, 2013

Inventory consists of the following (in millions):



	As of
	June 28, 2013		September 28, 2012
Raw materials	$	26.2	$	27.2
Work-in-process	134.7		111.2
Finished goods	62.5		83.0
Finished goods held on consignment by customers	8.9		11.5
Total inventory	$	232.3	$	232.9

- 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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