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Inventories

9 Months Ended

Sep. 30, 2014

(3) Inventories

Components of inventories, net at September 30, 2014 and December 31, 2013 were as follows:



(in thousands)	2014		2013
Raw materials	$	54,853	$	34,144
Work in process		2,825		3,050
Finished goods and parts		47,210		37,954
Inventories, net	$	104,888	$	75,148

- 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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