XML 27 R9.htm IDEA: XBRL DOCUMENT

Inventories, Net

9 Months Ended

Jun. 30, 2011

The table below summarizes the types and amounts of TVA’s inventories:

Inventories, Net
	At June 30, 2011			At September 30, 2010

Fuel inventory	$	546		$	539
Materials and supplies inventory		530			486
Emission allowance inventory		10			11
Allowance for inventory obsolescence		(26	)		(24	)

Inventories, net	$	1,060		$	1,012

- 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