Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2014

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	5 - 10 years
Customer relationships	5 - 13 years

Compensation Expense

The following table reflects stock-based compensation expense, excluding amounts related to discontinued operations, recorded during the fiscal years ended September 30, 2014, 2013 and 2012 (in thousands):



	Year ended September 30,
	2014		2013		2012
Restricted stock	$	10,469	$	7,112	$	7,949
Employee stock purchase plan	445		496		549
	$	10,914	$	7,608	$	8,498

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 for the fiscal years ended September 30, 2014, 2013 and 2012:



	Year ended September 30,
	2014		2013		2012
Risk-free interest rate	0.1	%	0.1	%	0.1	%
Volatility	25	%	32	%	45	%
Expected life	6 months		6 months		6 months
Dividend yield	3.40%		3.30% - 3.40%		2.75% - 3.30%