PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Jun. 30, 2014

Property, Plant and Equipment [Abstract]

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



	At June 30, 2014			At September 30, 2013
Land, building and building improvements	$	131,270		$	130,905
Machinery and equipment	715,805			661,094
Leasehold improvements	38,792			35,884
	885,867			827,883
Accumulated depreciation and amortization	(520,491		)	(474,290		)
Total	$	365,376		$	353,593

Depreciation and amortization expense for property, plant and equipment was $14,766 and $15,781 for the quarters ended June 30, 2014 and 2013, respectively, and $44,163 and $46,846 for the nine months ended June 30, 2014 and 2013, respectively. Depreciation included in SG&A expenses was $2,507 and $3,128 for the quarters ended June 30, 2014 and 2013, respectively, and $7,743 and $9,402 for the nine months ended June 30, 2014 and 2013, respectively. The remaining components of depreciation, attributable to manufacturing operations, are included in Cost of goods and services.

No event or indicator of impairment occurred during the quarter ended June 30, 2014, which would require additional impairment testing of property, plant and equipment.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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