PROPERTY, PLANT AND EQUIPMENT

6 Months Ended

Mar. 31, 2015

Property, Plant and Equipment [Abstract]

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



	At March 31, 2015			At September 30, 2014
Land, building and building improvements	$	120,192		$	127,714
Machinery and equipment	717,505			720,417
Leasehold improvements	45,916			42,852
	883,613			890,983
Accumulated depreciation and amortization	(522,413		)	(520,418		)
Total	$	361,200		$	370,565

Depreciation and amortization expense for property, plant and equipment was $15,279 and $14,491 for the quarters ended March 31, 2015 and 2014, respectively, and $30,558 and $29,396 for the six months ended March 31, 2015 and 2014, respectively. Depreciation included in SG&A expenses was $3,262 and $2,394 for the quarters ended March 31, 2015 and 2014, respectively, and $6,432 and $5,236 for the six months ended March 31, 2015 and 2014. 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 six months ended March 31, 2015, 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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