Goodwill and Intangible Assets (Tables)

6 Months Ended

Mar. 31, 2013

Intangible Assets by Major Class Subject to Amortization

The Company’s intangible assets by major asset class subject to amortization consist of:

March 31, 2013	Estimated Useful Life		Original Cost		Accumulated Amortization		Net Book Value
Intangible assets:
Trade name		10 years	$	1,900	$	349	$	1,551
Non-compete agreement		5 years		1,500		514		986
Below market lease		5 years		900		415		485
Customer relationships		10 years		13,000		2,447		10,553
Order backlog		1 year		2,100		2,100		0
Total intangible assets			$	19,400	$	5,825	$	13,575

September 30, 2012	Estimated Useful Life		Original Cost		Accumulated Amortization		Net Book Value
Intangible assets:
Trade name		10 years	$	1,900	$	254	$	1,646
Non-compete agreement		5 years		1,500		364		1,136
Below market lease		5 years		900		325		575
Customer relationships		10 years		13,000		1,796		11,204
Order backlog		1 year		2,100		2,034		66
Total intangible assets			$	19,400	$	4,773	$	14,627

Expected Amortization Expense

Amortization expense associated with the identified intangible assets, all of which relates to the Forged Components Group, is expected to be as follows:

	Amortization Expense
Fiscal year 2013	$	2,037
Fiscal year 2014		1,970
Fiscal year 2015		1,970
Fiscal year 2016		1,744
Fiscal year 2017		1,507