Property, Plant And Equipment

12 Months Ended

Sep. 28, 2013

Property, Plant and Equipment, Net [Abstract]

Property, Plant And Equipment

Property, Plant and Equipment

Property, plant and equipment as of September 28, 2013 and September 29, 2012 consisted of (in thousands):

	2013		2012
Land, buildings and improvements	$	212,195	$	170,557
Machinery and equipment	312,941		295,548
Computer hardware and software	91,565		85,433
Construction in progress	67,518		39,894
	684,219		591,432
Less: accumulated depreciation	359,158		326,241
	$	325,061	$	265,191

The major component of the construction in progress balance is related to the footprint expansion in Neenah, Wisconsin.

Assets held under capital leases and included in property, plant and equipment as of September 28, 2013 and September 29, 2012 consisted of (in thousands):

	2013		2012
Buildings and improvements	$	23,147	$	23,009
Machinery and equipment	3,294		1,873
	26,441		24,882
Less: accumulated amortization	16,513		13,909
	$	9,928	$	10,973

The building and improvements category in the above table includes a leased manufacturing facility in San Diego, California, which 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 $6.5 million as of September 28, 2013.

Amortization of assets held under capital leases totaled $0.6 million, $0.8 million, and $0.9 million for fiscal 2013, 2012 and 2011, respectively. There was $1.4 million of capital lease additions for fiscal 2013 and $0.1 million for fiscal 2012. There were no such additions for fiscal 2011.

As of September 28, 2013, September 29, 2012 and October 1, 2011, accounts payable included approximately $10.9 million, $11.5 million and $12.3 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.