PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Jun. 30, 2023

Property, Plant and Equipment [Abstract]

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


	At June 30, 2023		At September 30, 2022
Land, building and building improvements	$	159,689	$	159,693
Machinery and equipment	439,989		511,779
Leasehold improvements	36,290		35,489
	635,968		706,961
Accumulated depreciation and amortization	(373,345)		(412,400)
Total	$	262,623	$	294,561

Depreciation and amortization expense for property, plant and equipment was $10,000 and $12,173 for the quarters ended June 30, 2023 and 2022, respectively, and $33,090 and $34,650 for the nine months ended June 30, 2023 and 2022, respectively. Depreciation included in Selling, general and administrative ("SG&A") expenses was $4,404 and $4,578 for the quarters ended June 30, 2023 and 2022, respectively, and $13,289 and $12,234 for the nine months ended June 30, 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 nine months ended June 30, 2023 which would require additional impairment testing of property, plant and equipment.