4—BALANCE SHEET DETAILS

The components of inventory are as follows:


	May 31,		August 31,
	2013		2012
	(In thousands)
Raw materials	$	19,776	$	19,773
Work in progress		2,269		1,542
Finished goods		22,624		22,357

Total inventories	$	44,669	$	43,672

The components of property, plant and equipment are as follows:


	May 31,			August 31,
	2013			2012
	(In thousands)
Land	$	11,713		$	11,623
Plant and equipment		352,144			346,087
Construction in progress		7,051			7,679

		370,908			365,389
Accumulated depreciation		(261,873	)		(252,198	)

Net property, plant and equipment	$	109,035		$	113,191

At May 31, 2013 and August 31, 2012, the Company had approximately $0.4 million and $1.1 million, respectively, of payables related to property, plant and equipment which have been excluded from acquisitions of property, plant and equipment in the statements of cash flows.

Components of accrued liabilities are as follows:


	May 31,		August 31,
	2013		2012
	(In thousands)
Employee-related costs	$	3,658	$	4,837
Other accrued liabilities		3,878		3,400

Total accrued liabilities	$	7,536	$	8,237

Employee-related costs include accrued payroll, compensated absences, payroll taxes, benefits and incentives.