Property, Plant And Equipment

12 Months Ended

Dec. 31, 2011

Property, Plant And Equipment [Abstract]

NOTE C – PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consist of the following:


	Useful Lives In Years	December 31,
	Useful Lives In Years	2011			2010
		(in 000's)
Land	—	$	1,582		$	1,582
Land improvements	15		646			646
Construction in process	—		1,503			1,267
Buildings and improvements	20-40		16,179			16,100
Leasehold improvements	2-18		8,156			7,943
Machinery and equipment	3-12		22,234			21,482
Office furniture, equipment and computers	3-10		4,380			3,904

			54,680			52,924
Less: Accumulated depreciation and amortization			(30,627	)		(27,519	)

		$	24,053		$	25,405

In accordance with ASC Topic 350, Intangibles-Goodwill and Other ("ASC 350"), certain external direct costs of materials and services, and other qualifying costs incurred in connection with developing or obtaining internal use software are capitalized. The Company capitalized costs of internally developed software in the amounts of approximately $10,000 and $13,000 during the years ended December 31, 2011 and 2010, respectively. Such capitalized costs primarily relate to the cost of software and certain contracted programming costs, as well as other such qualifying costs.

Construction in process primarily relates to internally developed software-related costs for electronic data interchange, quoting, and data management tools to be used in the Company's daily operations.

For the years ended December 31, 2011, 2010 and 2009, depreciation and amortization expense was approximately $3.2 million, $3.2 million, and $3.4 million, respectively.

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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