PROPERTY, PLANT & EQUIPMENT (Tables)

3 Months Ended

Dec. 28, 2018

Property, Plant and Equipment [Abstract]

Summary of Property, Plant and Equipment

.

PP&E Lives	Estimated Useful Lives
	(years)
Land improvements	10
Buildings and improvements	5 to 40
Machinery and equipment	3 to 5
Furniture and fixtures	3 to 7
Software	3 to 10

A summary of property, plant and equipment and accumulated depreciation at period end follows:

Property, Plant and Equipment	December 28, 2018			September 30, 2018
(in thousands)
Land and improvements	$	788		$	788
Buildings and improvements	7,350			7,314
Building under capital lease	7,750			7,750
Machinery and equipment	31,373			30,969
Furniture and fixtures	7,891			7,877
Construction in progress	5,417			5,360
Total property, plant and equipment, at cost	60,569			60,058
Accumulated depreciation	(40,603		)	(39,948		)
Property, plant and equipment, net	$	19,966		$	20,110

Depreciation expense during the three months endedDecember 28, 2018 and December 29, 2017 follows:

	Three Months Ended
	December 28, 2018		December 29, 2017
(in thousands)
Depreciation expense	$	654	$	588