Property, Plant, and Equipment, net

6 Months Ended

Mar. 31, 2015

Property, Plant and Equipment [Abstract]

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



	As of		As of
(in thousands)	March 31, 2015		September 30, 2014
Equipment	$	6,776	$	7,328
Furniture and fixtures	34		42
Computer hardware and software	629		749
Leasehold improvements	347		2,278
Construction in progress	190		49
Property, plant, and equipment, net	$	7,976	$	10,446

During the quarter ended December 31, 2014, as a result of a revision in the estimated amount of cash flows for asset retirement obligations ("ARO") relating to the extension of the Alhambra facility leases and changes in the required restoration efforts, the Company reduced its ARO liability by $2.9 million with an offsetting reduction to leasehold improvements of $2.1 million, and recorded a gain from change in estimate on ARO obligation of $0.8 million. Also see Note 12 - Commitments and Contingencies.

As of March 31, 2015 and September 30, 2014, accumulated depreciation was approximately $22.6 million and $21.5 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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