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Property, Plant and Equipment
3 Months Ended
Sep. 30, 2016
Property, Plant and Equipment [Abstract]  
Property, Plant and Equipment

4. Property, Plant and Equipment

 

Depreciation and amortization of property, plant and equipment totaled approximately $200,000 and $312,000, for the three months ended September 30, 2016 and 2015, respectively. Inventory items included in property, plant and equipment are depreciated using the straight line method over estimated useful lives of 3 to 5 years. Depreciation of generators which are consigned to customers is expensed over a 5 year period during the three months ended September 30, 2016 and is expensed over a 3 year period for the three months ended September 30, 2015, and depreciation is charged to selling expenses. The impact of this change in accounting estimate was a reduction in expense of approximately $180,000 for the three months ended September 30, 2016, compared to what the expense would have been without this change.