v2.4.0.8

5. Inventory

6 Months Ended

Jun. 30, 2014

Inventory Disclosure [Abstract]

5. Inventory

Inventories consist of the following for the periods indicated (in thousands): 

		June 30, 2014				December 31, 2013
Raw materials		$	13,212			$	8,832
Work in process			12,947				8,708
Finished goods			5,041				2,068
		$	31,200			$	19,608

The lower of cost or market adjustment expensed for inventory for the three months ended June 30, 2014 and 2013 was $0.5 million and $0.3 million, respectively. The lower of cost or market adjustment expensed for inventory for the six months ended June 30, 2014 and 2013 was $0.8 million and $0.4 million, respectively.

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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

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