Inventories

12 Months Ended

Dec. 28, 2013

6. Inventories

	December 28, 2013	December 29, 2012
	$	$
Raw materials and work-in-process	177,407	169,269
Finished goods	77,984	63,621
Company-owned grain	23,773	27,335
Inventory reserve	(4,878)	(4,487)
	274,286	255,738

The change in the inventory reserve for the years ended December 28, 2013 and December 29, 2012 is comprised as follows:

	December 28, 2013	December 29, 2012
	$	$
Balance, beginning of year	4,487	6,305
Additions to reserve during the year	3,030	3,458
Reserves applied and inventories written off during the year	(2,645)	(5,268)
Effect of foreign exchange rate differences	6	(8)
Balance, end of year	4,878	4,487

- 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+ Details