Property, Plant And Equipment

12 Months Ended

Sep. 29, 2012

Property, Plant and Equipment, Net [Abstract]

Property, Plant and Equipment

Property, plant and equipment as of September 29, 2012 and October 1, 2011, consisted of (in thousands):



	2012		2011
Land, buildings and improvements	$	170,557	$	143,254
Machinery and equipment	295,548		278,807
Computer hardware and software	85,433		83,373
Construction in progress	39,894		40,553
	591,432		545,987
Less: accumulated depreciation	326,241		298,171
	$	265,191	$	247,816

Note certain fiscal 2011 property, plant and equipment amounts have been revised as described in Note 16, "Revision of Prior Period Financial Statements."

Assets held under capital leases and included in property, plant and equipment as of September 29, 2012 and October 1, 2011 consisted of (in thousands):



	2012		2011
Buildings and improvements	$	23,009	$	22,934
Machinery and equipment	1,873		1,802
	24,882		24,736
Less: accumulated amortization	13,909		11,345
	$	10,973	$	13,391

The building and improvements category in the above table includes a manufacturing facility in San Diego, California, which was closed during fiscal 2003 and is no longer used by the Company. The Company has subleased the facility. The San Diego facility is recorded at the net present value of the sublease income, net of cash outflows for broker commissions and building improvements associated with the subleases. The net book value of the San Diego facility is reduced on a monthly basis by the amortization of the sublease cash receipts, net of certain cash outflows associated with the subleases. The net book value of the San Diego facility is approximately $8.4 million as of September 29, 2012.

Amortization of assets held under capital leases totaled $0.8 million, $0.9 million, and $1.0 million for fiscal 2012, 2011 and 2010, respectively. There were $0.1 million capital lease additions in fiscal 2012, $0 million for fiscal 2011 and $0.9 million for fiscal 2010.

As of September 29, 2012 , October 1, 2011 and October 2, 2010, accounts payable included approximately $11.5 million, $12.3 million and $6.3 million, respectively, related to the purchase of property, plant and equipment, which have been treated as non-cash transactions for purposes of the Consolidated Statements of Cash Flows.

- 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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