Property, Plant and Equipment

12 Months Ended

Sep. 30, 2015

6. Property, Plant and Equipment

Property, plant and equipment is as follows at September 30:

	2015			2014			Depreciation and amortization period (years)
Land	$	51,466		$	66,833
Buildings and leasehold improvements		256,439			279,112			4–40
Building under capital lease arrangement		30,564			—			30
Machinery and equipment		153,561			163,095			3–13
Furniture and fixtures		147,107			121,907			3–10
Computer software and equipment		177,976			140,628			3–7
Transportation equipment		7,874			6,138			3–4
Construction in progress		41,354			22,769

		866,341			800,482
Less accumulated depreciation and amortization		(260,293	)		(203,280	)
Less accumulated amortization for asset under capital lease arrangement		(340	)		—

	$	605,708		$	597,202

Included in construction in progress are assets primarily related to implementing a new world-wide ERP system and assets related to new stores to be opened in Holland & Barrett International.

Depreciation and amortization of property, plant and equipment for the fiscal years ended September 30, 2015, 2014 and 2013 was approximately $89,850, $60,530 and $64,883, respectively. The 2015 amount includes $20,203 of accelerated depreciation related to the sale of the nutritional bar production assets (see Note 4).

In July 2015, the Company sold a facility related to the Holland & Barrett International segment for £34,200 British pounds sterling ($52,826) and entered into a 30 year lease for this facility. The lease is accounted for as a capital lease, which resulted in an obligation of approximately $998 and $46,442 recorded within current portion of long-term debt and long-term debt, net of current portion, respectively, in the accompanying Consolidated Balance Sheet as of September 30, 2015. The deferred gain associated with this sale-lease-back of $16,972 has been recorded in Property, plant and equipment and is being amortized ratably over the term of the lease.