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Inventories

6 Months Ended

Mar. 31, 2013

Note 3. Inventories

The following is a summary of the major classes of inventories:

	September 30, 2012		March 31, 2013
Raw Materials	$	27,654	$	27,777
Work-in-process	129,642		127,406
Finished Goods	104,875		106,418
Other	1,065		1,114
	$	263,236	$	262,715

- 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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