LONG-LIVED ASSET IMPAIRMENT -WOOD TREATMENT (Tables)

12 Months Ended

Sep. 30, 2020

Long-Lived Asset Impairment [Abstract]

Long-lived asset impairment

The resulting impairment charge of $2,314 was recorded to reduce the carrying values of these assets to fair value and was allocated as follows:

	September 30,
	2020		2019
Property, plant, and equipment, net	$	450	$	4,063
Other intangible assets – Product technology	343		9,651
Other intangible assets – Acquired patents and licenses	102		1,689
Other intangible assets – Customer relationships, distribution rights, and other	1,419		51,969
Total	$	2,314	$	67,372

Testing the assets for recoverability involves developing estimates of future cash flows directly associated with, and that are expected to arise as a direct result of, the use and eventual disposition of the assets. As the inputs for testing recoverability, including estimates of revenue and expenses, not generally observable in active markets, the Company considers such measurements to be Level 3 measurements in the fair value hierarchy. The duration of the revenue and expense estimates are limited to the period through the closure date.