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Inventories

12 Months Ended

Sep. 27, 2014

Inventories, net of reserves, consist of:



	September 27, 2014		September 28, 2013
Raw materials and purchased parts	$	198,166	$	194,249
Work in progress	251,701		289,124
Finished goods	67,189		68,301
Inventories	$	517,056	$	551,674

There are no material inventoried costs relating to long-term contracts where revenue is accounted for using the percentage of completion, cost-to-cost method of accounting as of September 27, 2014 and September 28, 2013.

- 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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