Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2013

Property, plant and equipment are stated at cost less accumulated depreciation. Depreciation is computed using the straight-line method. Depreciable lives are summarized below:



Buildings	20 - 40 years
Computer equipment and software	2 - 7 years
Machinery and equipment	2 - 10 years
Furniture and fixtures	3 - 10 years

Summary of Amortizable Lives of Intangible Assets

The amortizable lives of intangible assets, including those identified as a result of purchase accounting, are summarized as follows:



Patents	7 - 15 years
Completed technology	2 - 10 years
License agreements	5 years
Trademarks and trade names	2 - 6 years
Non-competition agreements	3 - 5 years
Customer relationships	4 - 13 years

Compensation Expense

The following table reflects compensation expense recorded during the years ended September 30, 2013, 2012 and 2011 (in thousands):



	Year ended September 30,
	2013		2012		2011
Restricted stock	$	7,261	$	8,098	$	6,248
Employee stock purchase plan	496		549		504
	$	7,757	$	8,647	$	6,752

Fair Value of Shares Issued under Employee Stock Purchase Plan Estimated using Black-Scholes Option Pricing Model

The fair value of shares issued under the employee stock purchase plan was estimated on the commencement date of each offering period using the Black-Scholes option-pricing model with the following assumptions:



	Year ended September 30,
	2013		2012		2011
Risk-free interest rate	0.1	%	0.1	%	0.2	%
Volatility	32	%	45	%	50	%
Expected life	6 months		6 months		6 months
Dividend yield	3.30% - 3.40%		2.75% - 3.30%		0% - 3%