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Property, Plant, and Equipment, net (Tables)
12 Months Ended
Sep. 30, 2016
Property, Plant and Equipment [Abstract]  
Schedule of Property, Plant and Equipment
Plant and equipment are depreciated on a straight-line basis over the following estimated useful lives of the assets: 

Estimated Useful Life
 
Equipment
three to ten years
Furniture and fixtures
five years
Computer hardware and software
five to seven years
Leasehold improvements
three to six years
 

Leasehold improvements are amortized over the lesser of the asset life or the lease term. Expenditures for repairs and maintenance are charged to expense as incurred. The costs for major renewals and improvements are capitalized and depreciated over their estimated useful lives of the related asset. The cost and related accumulated depreciation of the assets are removed from the accounts upon disposition and any resulting gain or loss is reflected in the consolidated statement of operations and comprehensive income.
The components of property, plant, and equipment, net consisted of the following:

 
As of
 
As of
(in thousands)
September 30,
2016
 
September 30, 2015
Equipment
$
28,247

 
$
24,913

Furniture and fixtures
1,109

 
1,109

Computer hardware and software
2,860

 
2,177

Leasehold improvements
1,896

 
1,480

Construction in progress
1,779

 
875

Property, plant, and equipment, gross
35,891

 
30,554

Accumulated depreciation
(23,678
)
 
(21,629
)
Property, plant, and equipment, net
$
12,213

 
$
8,925