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Inventories

3 Months Ended

Mar. 31, 2013

(3) Inventories

Components of inventories, net at March 31, 2013 and December 31, 2012 were as follows:



(in thousands)	2013		2012
Raw materials	$	19,322	$	20,262
Work in process		795		477
Finished goods and parts		23,901		21,081
Inventories, net	$	44,018	$	41,820

- 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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