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INVENTORIES

3 Months Ended

Mar. 31, 2014

(4) INVENTORIES

Inventories consisted of the following (in thousands):

	March 31,					December 31,
	2014			2013		2013
Macadamia nut kernel	$	2,558		$	789	$	1,761
Work-in-process	1,597			233		2,055
Finished goods	279			479		438
Farming supplies	287			299		267
Packaging supplies and ingredients	212			94		167
Allowance for shrink and obsolescence	(30		)	—		(30		)
Total	$	4,903		$	1,894	$	4,658

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.

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