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INVENTORY

3 Months Ended

Jun. 30, 2014

5. INVENTORY

Inventory balances by category are as follows:

	June 30, 2014		March 31, 2014

Finished products	$	22,194	$	28,418
Parts and supplies		953		1,362


Inventory	$	23,147	$	29,780

Estimated product returns included in inventory at June 30, 2014 and March 31, 2014 were $423 and $578, respectively.

- 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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