Property, Equipment, and Leasehold Improvements, net

12 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

Property, Equipment, and Leasehold Improvements, net

Property and Equipment, net

Property and equipment, net consisted of the following at September 30:

	2013			2012
	(in thousands)
Machinery and equipment	$	56,144		$	47,377
Furniture and fixtures	3,717			2,869
Land, buildings and improvements	40,665			29,553
	100,526			79,799
Less accumulated depreciation and amortization	(54,022		)	(50,513		)
	$	46,504		$	29,286

During the fourth quarter of fiscal 2012, the Company recorded a $1.2 million impairment charge, which was included in operating expenses, to write-down certain assets to their estimated fair value.

The Company rents out certain floors in its office building in Hsinchu, Taiwan. These leases are cancelable with two months to four months notice. The value of the assets leased to others is included in property and equipment, net in the Company’s balance sheet. Rental income and the depreciation of the assets are included in other income (expense), net. Rental income was approximately $1.2 million, $1.3 million and $1.4 million, in fiscal 2013, fiscal 2012 and fiscal 2011, respectively. Depreciation of the assets was approximately $0.1 million in each of fiscal 2013, fiscal 2012 and fiscal 2011.

The assets leased consisted of the following at September 30:

	2013			2012
	(in thousands)
Buildings and improvements	$	9,441		$	10,533
Less accumulated depreciation	(5,650		)	(6,116		)
	$	3,791		$	4,417