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INVENTORIES

6 Months Ended

Sep. 30, 2013

(F) INVENTORIES

Inventories are stated at the lower of average cost (including applicable material, labor, depreciation, and plant overhead) or market, and consist of the following:


	As of
	September 30, 2013		March 31, 2013
	(dollars in thousands)
Raw Materials and Material-in-Progress	$	71,298	$	56,019
Finished Cement		12,327		18,077
Gypsum Wallboard		6,112		6,855
Aggregates		12,421		16,837
Paperboard		3,412		2,867
Repair Parts and Supplies		51,011		49,361
Fuel and Coal		5,513		6,364

	$	162,094	$	156,380

- 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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