XML 56 R11.htm IDEA: XBRL DOCUMENT

INVENTORIES

12 Months Ended

Dec. 31, 2013

(5) INVENTORIES

Inventories consisted of the following at December 31, 2013 and 2012 (in thousands):

	2013								2012
	Orchard		Branded Product			Total			Orchard		Branded Product		Total

Work-in-process (nut-in-shell)	$	2,055	$	—		2,055			$	—	$	—	—
Macadamia nut kernel	—		1,761			1,761			—		721		721
Finished goods	—		438			438			—		285		285
Farming supplies	267		—			267			247		—		247
Packaging, supplies and ingredients	—		167			167			—		98		98
Allowance for shrink and obsolescence	—		(30		)	(30		)	—		—		—

	$	2,322	$	2,336		$	4,658		$	247	$	1,104	$	1,351

Work-in-process inventory is wet-in-shell nuts recorded at production cost.

- 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