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Inventories

12 Months Ended

Dec. 31, 2012

NOTE 5:-

INVENTORIES


	December 31,
	2011		2012

Raw materials	$	14,418		21,360
Work in progress		1,723		4,441
Finished products		77,324		39,753

	$	93,465		65,554

Finished products include products shipped to customers for which revenues were not recognized as of December 31, 2012. Such products amounted to $ 49,101 and $ 19,266 at December 31, 2011 and 2012, respectively.

During the year ended December 31, 2010, 2011 and 2012, the Company recorded inventory write-offs for excess inventory and slow moving inventory in a total amount of $ 1,963, $ 3,483 and $ 904, respectively that have been included in cost of revenues.

Inventory write-off provision as of December 31, 2011 and 2012 amounted of $ 3,505 and $ 2,887, respectively.

- 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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