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Inventories

3 Months Ended

Jun. 30, 2013

entories

The following table sets forth the Company’s inventories by type:



	As of June 30, 2013		As of December 31, 2012
	(in thousands)
Raw materials	$	3,103	$	3,754
Work-in-process	4,655		11,317
Finished goods	11,751		15,393
Total	$	19,509	$	30,464

In the three months ended June 30, 2013 and 2012, the Company recorded within cost of product revenues $5.1 million and $78.0 million, respectively, of write-offs for excess and obsolete inventories.

- 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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