PROPERTY, PLANT AND EQUIPMENT

6 Months Ended

Mar. 31, 2023

Property, Plant and Equipment [Abstract]

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


	At March 31, 2023		At September 30, 2022
Land, building and building improvements	$	158,500	$	159,693
Machinery and equipment	430,953		511,779
Leasehold improvements	35,880		35,489
	625,333		706,961
Accumulated depreciation and amortization	(362,939)		(412,400)
Total	$	262,394	$	294,561

Depreciation and amortization expense for property, plant and equipment was $11,601 and $11,782 for the quarters ended March 31, 2023 and 2022, respectively, and $23,090 and $22,476 for the six months ended March 31, 2023 and 2022, respectively. Depreciation included in Selling, general and administrative ("SG&A") expenses was $4,646 and $4,256 for the quarters ended March 31, 2023 and 2022, respectively, and $8,885 and $7,656 for the six months ended March 31, 2023 and 2022, respectively. Remaining components of depreciation, attributable to manufacturing operations, are included in Cost of goods and services.

Except as described in Note 17, Restructuring Charges, no event or indicator of impairment occurred during the three and six months ended March 31, 2023 which would require additional impairment testing of property, plant and equipment.