PROPERTY, PLANT AND EQUIPMENT

6 Months Ended

Mar. 31, 2013

Property, Plant and Equipment Disclosure [Text Block]

NOTE 5 – PROPERTY, PLANT AND EQUIPMENT

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

	At March 31,			At September 30,
	2013			2012
Land, building and building improvements	$	123,153		$	125,330
Machinery and equipment		638,497			622,983
Leasehold improvements		35,541			34,890
		797,191			783,203
Accumulated depreciation and amortization		(446,359	)		(426,324	)
Total	$	350,832		$	356,879

Depreciation and amortization expense for property, plant and equipment was $15,695 and $14,282 for the quarters ended March 31, 2013 and 2012, respectively, and $31,066 and $27,771 for the six months ended March 31, 2013, and 2012, respectively.

No event or indicator of impairment occurred during the quarter ended March 31, 2013, which would require additional impairment testing of property, plant and equipment.