XML 32 R10.htm IDEA: XBRL DOCUMENT

Inventories, Net

12 Months Ended

Sep. 30, 2013

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



Inventories, Net At September 30
	2013			2012
Materials and supplies inventory	$	620		$	605
Fuel inventory	494			508
Emission allowance inventory	14			12
Allowance for inventory obsolescence	(37		)	(28		)
Inventories, net	$	1,091		$	1,097

- 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