Property, plant and equipment, net

12 Months Ended

Sep. 30, 2013

Property, Plant And Equipment, Net [Abstract]

Property, plant and equipment, net

8. Property, Plant and Equipment, Net

				Accumulated
				Depreciation
		Gross		and Amortization		Net
		$'000s
As of September 30, 2013
Land	$	12,643	$	-	$	12,643
Buildings, building improvements and
leasehold improvements		40,785		13,379		27,406
Machinery and technical equipment		186,015		110,956		75,059
Software and software licenses		70,564		32,395		38,169
Prepayments for property, plant and equipment		29,460		-		29,460
	$	339,467	$	156,730	$	182,737
				Accumulated
				Depreciation
		Gross		and Amortization		Net
		$'000s
As of September 30, 2012
Land	$	12,103	$	-	$	12,103
Buildings, building improvements and
leasehold improvements		38,442		10,800		27,642
Machinery and technical equipment		155,838		94,439		61,399
Software and software licenses		54,942		20,467		34,475
Prepayments for property, plant and equipment		7,732		-		7,732
	$	269,057	$	125,706	$	143,351

Depreciation and amortization expense for the fiscal years ended September 30, 2013, 2012, and 2011 was $ 34,993, $ 29,800, and $ 26,232.

Amortization expense includes amortization of capitalized software development costs for the fiscal years ended September 30, 2013, 2012, and 2011 of $8,834, $6,376, and $5,360.

Buildings and leasehold improvements includes office space that is leased under operating leases to third parties with a historical cost of $1,237 and $1,385 and a carrying amount of $400 and $497 at September 30, 2013 and 2012, respectively.

Prepayments for property, plant, and equipment for the fiscal year ended September 30, 2013 include payments totaling $16.9 million made for building construction, machinery, and special tools in connection with the expansion of instruments manufacturing capacity.