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Inventories, Net

9 Months Ended

Jun. 30, 2014

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



Inventories, Net
	At June 30, 2014			At September 30, 2013
Materials and supplies inventory	$	611		$	620
Fuel inventory	479			494
Emission allowance inventory	13			14
Allowance for inventory obsolescence	(40		)	(37		)
Inventories, net	$	1,063		$	1,091

- 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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