Property, Plant and Equipment

9 Months Ended

Sep. 29, 2012

Property, Plant and Equipment [Abstract]

Note 7. Property, Plant and Equipment

Property, plant and equipment consist of the following (in thousands):



	At
	September 29, 2012			December 31, 2011
Land	$	15,570		$	15,570
Building and improvements	19,425			19,191
Machinery and equipment	22,560			14,693
Furniture and fixtures	2,458			2,285
Capital in progress	3,734			516
Total property, plant and equipment, gross	63,747			52,255
Accumulated depreciation	(20,667		)	(16,734		)
Total property, plant and equipment, net	$	43,080		$	35,521

Total depreciation expense for the three month periods ended September 29, 2012 and October 1, 2011 was $1.3 million and $1.1 million, respectively, and for the nine month periods ended September 29, 2012 and October 1, 2011 was $3.5 million and $2.4 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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