Combined.sol

pragma solidity ^0.4.11;

contract Inner {
    uint public decimals = 14;
}

contract Outer is Inner {
    string public name = "Indiana Jones";
}

Inner.sol

pragma solidity ^0.4.11;
contract Inner {
    uint public decimals = 14;
}

Outer.sol

pragma solidity ^0.4.11; 
import "./Inner.sol";

contract Outer is Inner {
    string public name = "Indiana Jones";
}