Property, Plant, and Equipment

6 Months Ended

Mar. 31, 2012

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:



(in thousands)	As of		As of
	March 31, 2012		September 30, 2011
Land	$	1,502	$	1,502
Building and improvements	19,586		19,904
Equipment	8,735		12,656
Furniture and fixtures	198		51
Computer hardware and software	1,103		1,041
Leasehold improvements	4,050		4,631
Construction in progress	7,397		7,001
Property, plant, and equipment, net	$	42,571	$	46,786

During the three months ended December 31, 2011, we recorded estimated flood-related losses associated with damaged equipment of approximately $1.8 million. Equipment under capital lease totaling $1.9 million as of September 30, 2011 was also damaged by the Thailand flood and written off against our outstanding capital lease obligation. See Footnote 9 - Flood-related Losses for additional disclosures related to the impact of the Thailand flood on our operations.

We entered into a Master Purchase Agreement with SEI pursuant to which we have agreed to sell certain assets which include $1.4 million of net fixed assets as of March 31, 2012, an amount which is classified within "assets held for sale" on our consolidated balance sheet. See Footnote 1 - Basis of Presentation for additional disclosures related to this asset sale.

As of March 31, 2012 and September 30, 2011, accumulated depreciation was approximately $74.1 million and $105.5 million, respectively. The reduction in accumulated depreciation was primarily due to the reclassification of fixed assets to assets held for sale accounts associated with the SEI transaction and the write-off of damaged equipment due to the Thailand flood.

See Footnote 7 - Intangible Assets for additional disclosures related to our long-lived asset impairment tests.

- 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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