PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Jun. 30, 2011

Property, Plant and Equipment Disclosure [Text Block]

NOTE 5 – PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment were comprised of the following:

	At June 30, 2011			At September 30, 2010
Land, building and building improvements	$	130,713		$	126,785
Machinery and equipment		571,664			498,017
Leasehold improvements		34,828			33,455
		737,205			658,257
Accumulated depreciation and amortization		(385,243	)		(343,331	)
Total	$	351,962		$	314,926

Depreciation and amortization expense for property, plant and equipment was $15,700 and $9,149 for the quarters ended June 30, 2011 and 2010, respectively, and $45,078 and $29,357 for the nine-month periods ended June 30, 2011 and 2010, respectively.

No event or indicator of impairment occurred during the three and nine months ended June 30, 2011, which would require additional impairment testing of property, plant and equipment.