Property, Plant, and Equipment, net

12 Months Ended

Sep. 30, 2017

Property, Plant and Equipment [Abstract]

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



	As of			As of
(in thousands)	September 30, 2017			September 30, 2016
Equipment	$	31,507		$	28,247
Furniture and fixtures	1,109			1,109
Computer hardware and software	2,974			2,860
Leasehold improvements	2,330			1,896
Construction in progress	4,539			1,779
Property, plant, and equipment, gross	$	42,459		35,891
Accumulated depreciation	(25,824		)	(23,678		)
Property, plant, and equipment, net	$	16,635		$	12,213

Depreciation expense totaled $3.7 million, $2.4 million and $2.1 million during the fiscal years ended September 30, 2017, 2016 and 2015, respectively.

Impairment Testing

In March 2017, in connection with the transition of our manufacturing operations in China to a new manufacturing facility in China, we identified equipment with a net book value of approximately $0.6 million that would no longer be utilized after the completion of the move later in fiscal year 2017. After taking into consideration the costs of disposal and estimated net funds from the sale of the equipment of approximately $0.1 million, we recorded a charge to impairments of approximately $0.5 million in the fiscal year ended September 30, 2017.

As of September 30, 2016, we determined no impairment triggers were present, and therefore, an impairment test was not performed.

As of September 30, 2015, we performed an impairment test on long-lived assets. The impairment test was triggered by continued losses from operations realized in fiscal year 2015. The impairment testing indicated that no impairment existed and that future undiscounted cash flows exceeded the carrying value.