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Inventories

9 Months Ended

Sep. 29, 2012

Inventories, stated at the lower of cost or market, consisted of the following:



	September 29, 2012		December 31, 2011
Inventories:
Raw materials	$	29,434	$	39,821
Work-in-process	87,740		67,258
Finished goods	36,959		44,498
Total inventories	$	154,133	$	151,577

- 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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