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Inventories

3 Months Ended

Mar. 31, 2014

(4) Inventories

Raw materials inventory includes mainly recycled paper and coal. Finished goods include mainly products of corrugating medium paper and offset printing paper. Inventories consisted of the following as of March 31, 2014 and December 31, 2013:

	March 31,		December 31,
	2014		2013
Raw Materials
Recycled paper board	$	8,864,380	$	8,004,988
Pulp		14,139		14,257
Recycled white scrap paper		2,337,262		1,791,873
Coal		638,012		573,799
Base paper and other raw materials		150,088		212,984
		12,003,881		10,597,901
Finished Goods		890,954		830,504
Totals	$	12,894,835	$	11,428,405

- 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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