PROPERTY, PLANT AND EQUIPMENT

3 Months Ended

Dec. 31, 2014

Property, Plant and Equipment [Abstract]

The following table details the components of property, plant and equipment, net:



	At December 31, 2014			At September 30, 2014
Land, building and building improvements	$	125,423		$	127,714
Machinery and equipment	723,593			720,417
Leasehold improvements	44,066			42,852
	893,082			890,983
Accumulated depreciation and amortization	(525,900		)	(520,418		)
Total	$	367,182		$	370,565

Depreciation and amortization expense for property, plant and equipment was $15,279 and $14,905 for the quarters ended December 31, 2014 and 2013, respectively. Depreciation included in SG&A expenses was $3,170 and $2,842 for the quarters ended December 31, 2014 and 2013, respectively. The remaining components of depreciation, attributable to manufacturing operations, are included in Cost of goods and services.

No event or indicator of impairment occurred during the quarter ended December 31, 2014, which would require additional impairment testing of property, plant and equipment.

- 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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