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Inventories

6 Months Ended

Apr. 04, 2015

Inventories, net of reserves, consist of:



	April 4, 2015		September 27, 2014
Raw materials and purchased parts	$	186,618	$	198,166
Work in progress	258,557		251,701
Finished goods	61,124		67,189
Inventories	$	506,299	$	517,056

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 April 4, 2015 and September 27, 2014.

- 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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