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Inventories

6 Months Ended

Mar. 28, 2015

3. Inventories

Inventories consist of material, labor and overhead costs and are stated at the lower of cost or market value, determined under the first-in, first-out accounting method. Inventories as of March 28, 2015 and September 27, 2014 were as follows:



	March 28,		September 27,
	2015		2014
		(in thousands)
Customer projects in various stages of completion	$	24,303	$	22,559
Components, assemblies and parts		64,495		60,998
Total	$	88,798	$	83,557

- 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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