Detail of Selected Balance Sheet Accounts

12 Months Ended

Sep. 30, 2023

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Detail of Selected Balance Sheet Accounts

Detail of Selected Balance Sheet Accounts

Inventories

The components of inventories are summarized below (in thousands): 

	September 30,
	2023		2022
Raw materials, parts and sub-assemblies	$	68,631	$	54,220
Work-in-progress	1,379		1,202
Provision for excess and obsolete inventories	(6,145)		(5,007)
Total inventories	$	63,865	$	50,415

Property, Plant and Equipment

Property, plant and equipment are summarized below (in thousands): 

	September 30,				Range of
	2023		2022		Asset Lives
Land	$	21,526	$	21,299	—
Buildings and improvements	121,454		120,506		3 – 39 Years
Machinery and equipment	92,477		88,213		3 – 15 Years
Furniture and fixtures	3,726		3,581		3 – 10 Years
Construction in process	4,129		1,728		—
	$	243,312	$	235,327
Less: Accumulated depreciation	(145,687)		(136,699)
Total property, plant and equipment, net	$	97,625	$	98,628

There were no assets under finance lease as of September 30, 2023 or September 30, 2022. Depreciation expense was $8.6 million, $9.4 million and $10.2 million for fiscal years 2023, 2022, and 2021, respectively.

Accrued Product Warranty

Activity in our product warranty accrual consisted of the following (in thousands): 

	September 30,
	2023		2022
Balance at beginning of period	$	2,345	$	2,531
Increase to warranty expense	3,752		1,425
Deduction for warranty charges	(2,800)		(1,564)
Change due to foreign currency translation	8		(47)
Balance at end of period	$	3,305	$	2,345