Property, Plant, and Equipment

12 Months Ended

Sep. 30, 2011

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment [Text Block]

Property, Plant, and Equipment

The components of property, plant, and equipment consisted of the following:



Property, Plant, and Equipment	As of September 30, 2011			As of September 30, 2010
(in thousands)	As of September 30, 2011			As of September 30, 2010
Land	$	1,502		$	1,502
Building and improvements	31,833			34,854
Equipment	101,115			101,310
Furniture and fixtures	1,968			3,065
Computer hardware and software	3,680			3,616
Leasehold improvements	5,169			854
Construction in progress	7,001			992
Property, plant, and equipment, gross	152,268			146,193
Accumulated depreciation	(105,482		)	(99,203		)
Property, plant, and equipment, net	$	46,786		$	46,990

On March 28, 2011, we acquired certain assets of Soliant Energy, Inc. of Monrovia, CA for $750,000 and we allocated $500,000 of the total purchase price to acquired equipment.

During fiscal 2011, we disposed of approximately $3.3 million of fixed assets, of which $3.1 million had been depreciated.

As of September 30, 2011, we performed an impairment test of long-lived assets associated with our digital fiber optics product lines. As a result of our evaluation we determined that impairment existed and a charge of $8.0 million was recorded to write down long-lived assets. Of the total impairment charge, $5.3 million related to fixed assets and $2.7 million related to intangible assets. See Footnote 9 - Intangible Assets for additional disclosures related to impairment of our property and equipment.

See Footnote 20 - Subsequent Event for a discussion associated with the impact of the floods in Thailand on our fixed assets.

- 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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