PROPERTY, PLANT & EQUIPMENT (Tables)

3 Months Ended

Dec. 27, 2019

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 10
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 27, 2019			September 30, 2019
(in thousands)
Land and improvements	$	788		$	788
Buildings and improvements	7,421			7,411
Building under capital lease	7,750			7,750
Machinery and equipment	32,219			31,708
Furniture and fixtures	8,059			8,047
Software	5,215			5,215
Construction in progress	950			1,173
Total property, plant and equipment, at cost	62,402			62,092
Accumulated depreciation	(43,402		)	(42,659		)
Property, plant and equipment, net	$	19,000		$	19,433

Depreciation expense during the three months endedDecember 27, 2019 and December 28, 2018 follows:

	Three Months Ended
Depreciation Expense	December 27, 2019		December 28, 2018
(in thousands)
Depreciation expense	$	757	$	654