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Inventory

3 Months Ended

Mar. 31, 2014

Our inventory, net of allowance for obsolescence of $128,000 at March 31, 2014 and December 31, 2013, consisted of the following amounts:



	March 31, 2014		December 31, 2013
	(in thousands)
Raw materials	$	20,583	$	20,524
Work in process	5,181		6,308
	$	25,764	$	26,832

During the three months ended March 31, 2014 and 2013, there were no write offs of obsolete inventory against the allowance for obsolescence.

- 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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