Property, Plant, and Equipment, net

6 Months Ended

Mar. 31, 2022

Property, Plant and Equipment [Abstract]

Property, Plant, and Equipment, netThe components of property, plant, and equipment, net consisted of the following:


	As of
(in thousands)	March 31, 2022		September 30, 2021
Equipment	$	38,944	$	37,985
Furniture and fixtures	1,125		1,125
Computer hardware and software	3,576		3,575
Leasehold improvements	6,701		6,663
Construction in progress	11,377		9,247
Property, plant, and equipment, gross	$	61,723	$	58,595
Accumulated depreciation	(37,886)		(36,051)
Property, plant, and equipment, net	$	23,837	$	22,544

During the fiscal year ended September 30, 2020, the Company entered into agreements to sell equipment and these assets were reclassified to assets held for sale. The balance as of March 31, 2022 and September 30, 2021 was $0.7 million and $1.2 million, respectively. During the three months ended March 31, 2022 and 2021, the Company sold certain equipment and recognized a (gain) loss on sale of assets of $(0.8) million and $0.2 million, respectively. During the six months ended March 31, 2022 and 2021, the Company sold certain equipment and recognized a (gain) loss on sale of assets of $(0.6) million and $0.2 million, respectively.

Geographical Concentrations

Long-lived assets consist of land, building, property, plant, and equipment. As of March 31, 2022 and September 30, 2021, 97% and 96%, respectively, of our long-lived assets were located in the United States. The remaining long-lived assets are primarily located in China.