Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2018

Property, Plant and Equipment Estimated Useful Life

Property, plant and equipment and rental equipment are stated at cost. Depreciation expense is calculated using the straight-line method over the following estimated useful lives:

		Years
Rental equipment		2-5
Property, plant and equipment:
Machinery and equipment		3-15
Buildings and building improvements		10-50
Other		5-10

Schedule of Estimated Useful Lives of Other Intangible Assets

Amortization expense is calculated using the straight-line method over the following estimated useful lives:

	Years
Developed technology		18
Trade names		5
Customer relationships		4
Non-compete agreements		4

Changes in Product Warranty Reserve

Changes in the product warranty reserve are reflected in the following table (in thousands):

Balance at October 1, 2015	$	2,326
Accruals for warranties issued during the year		595
Settlements made (in cash or in kind) during the year		(2,529	)
Balance at September 30, 2016		392
Accruals for warranties issued during the year		770
Settlements made (in cash or in kind) during the year		(654	)
Balance at September 30, 2017		508
Accruals for warranties issued during the year		1,074
Settlements made (in cash or in kind) during the year		(894	)
Balance at September 30, 2018	$	688