Property, Plant And Equipment

12 Months Ended

Oct. 01, 2011

Property, Plant And Equipment

Property, Plant And Equipment

3.             Property, Plant and Equipment

Property, plant and equipment as of October 1, 2011 and October 2, 2010, consisted of (in thousands):

	2011	2010
Land, buildings and improvements	$   161,820	$   138,230
Machinery and equipment	278,807	255,138
Computer hardware and software	83,373	79,108
Construction in progress	40,553	22,145
	564,553	494,621
Less: accumulated depreciation	299,048	258,907
	$   265,505	$   235,714

Assets held under capital leases and included in property, plant and equipment as of October 1, 2011 and October 2, 2010 consisted of (in thousands):

	2011	2010
Buildings and improvements	$     22,934	$     22,700
Machinery and equipment	1,802	1,803
	24,736	24,503
Less: accumulated amortization	11,345	8,905
	$     13,391	$     15,598

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 $10.2 million as of October 1, 2011.

Amortization of assets held under capital leases totaled $0.9 million, $1.0 million, and $0.9 million for fiscal 2011, 2010 and 2009, respectively. There were no capital lease additions in fiscal 2011; additions were $0.9 million and $0.3 million for fiscal 2010 and 2009, respectively.

As of October 1, 2011 and October 2, 2010, accounts payable included approximately $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.