PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Jun. 30, 2012

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, 2012			At September 30, 2011
Land, building and building improvements	$	123,641		$	126,340
Machinery and equipment		613,528			571,414
Leasehold improvements		34,058			32,867
		771,227			730,621
Accumulated depreciation and amortization		(413,600	)		(380,571	)
Total	$	357,627		$	350,050

Depreciation and amortization expense for property, plant and equipment was $14,826 and $13,714 for the quarters ended June 30, 2012 and 2011, respectively, and $42,597 and $39,173 for the nine months ended June 30, 2012 and 2011, respectively.

No event or indicator of impairment occurred during the three and nine months ended June 30, 2012, which would require additional impairment testing of property, plant and equipment.