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Inventories | 3 Months Ended
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Oct. 31, 2013
Inventories |
6. | Inventories
Major classifications of inventories are:
|  | October 31, 2013 |  |  | July 31, 2013 |
Raw materials |  | $ | 106,416 |  |  | $ | 99,154 |
Chassis |  |  | 34,192 |  |  |  | 34,108 |
Work in process |  |  | 41,046 |  |  |  | 36,188 |
Finished goods |  |  | 41,875 |  |  |  | 9,888 |
Total |  |  | 223,529 |  |  |  | 179,338 |
Excess of FIFO costs over LIFO costs |  |  | (26,302) |  |  |  | (26,302) |
Total inventories |  | $ | 197,227 |  |  | $ | 153,036 |
Of the $223,529 and $179,338 of inventory at October 31, 2013 and July 31, 2013, all but $26,471 and $15,335, respectively, at certain subsidiaries were valued on a last-in, first-out basis. The $26,471 and $15,335 of inventory were valued on a first-in, first-out method.

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- 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. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6361739&loc=d3e7789-107766 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.6) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 6 -Subparagraph a, b, c -Article 5 + Details
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