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INVENTORY

12 Months Ended

Jul. 31, 2012

The major classes of inventory, net, are as follows:



	2012		2011
Raw materials and components	$	86,659	$	102,745
Work-in-process	92,427		96,601
Finished goods	185,680		245,496
	$	364,766	$	444,842

The amounts for inventory as of July 31, 2012 exclude those assets that are classified as held for sale, which are $40,090. See Note 19, Discontinued Operations, for further details.

- 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.

+ References+ Details