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INVENTORIES

6 Months Ended

Jun. 30, 2014

5. INVENTORIES

The components of inventories are as follows (dollars in thousands):

	June 30,		December 31,
	2014		2013
Raw materials	$	48,873	$	29,428
Work in progress		12,261		8,783
Finished goods		37,572		31,808
	$	98,706	$	70,019

At June 30, 2014, Power Solutions inventory with a book value of $33.4 million is included in the table above.

- 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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