v2.3.0.15

Inventories

9 Months Ended

Oct. 01, 2011

Inventory Disclosure Abstract

Inventory Disclosure Text Block

5. Inventories       

				October 1, 2011	January 1, 2011
				$	$
Raw materials and work-in-process				115,635	98,140
Finished goods				79,126	84,529
Company-owned grain				14,724	21,897
Inventory reserves				(4,725)	(4,288)
				204,760	200,278

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- Definition

This element represents the complete disclosure related to 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 AICPA

-Name Accounting Research Bulletin (ARB)

-Number 43

-Chapter 3

-Section A

-Paragraph 9



Reference 2: 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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