PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Sep. 30, 2013

NOTE 7—PROPERTY, PLANT AND EQUIPMENT

Significant components of property, plant and equipment are as follows (in thousands):

September 30,	2013			2012
Land and land improvements	$	15,996		$	16,045
Buildings and improvements	45,854			44,376
Machinery and other equipment	95,898			94,113
Leasehold improvements	9,714			8,688
Accumulated depreciation and amortization	(111,157		)	(107,895		)
	$	56,305		$	55,327

Our provisions for depreciation of plant and equipment and amortization of leasehold improvements amounted to $8.7 million, $8.0 million and $7.7 million in 2013, 2012 and 2011, respectively. Generally, we use straight-line methods for real property over estimated useful lives ranging from 15 to 39 years or the term of the underlying lease for leasehold improvements. We use accelerated methods (declining balance and sum-of-the-years-digits) for machinery and equipment over estimated useful lives ranging from 5 to 10 years.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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