Property, Plant and Equipment

6 Months Ended

Mar. 27, 2015

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

5. Property, Plant & Equipment

Property, plant and equipment are recorded at cost, with depreciation expense included in cost of products, cost of services, R&D, S&M, and G&A expenses in our consolidated statements of operations. Property, plant and equipment consist of the following (in thousands):

Property, Plant And Equipment	March 27, 2015			September 26, 2014
Land	$	49,629		$	45,842
Buildings and building improvements	176,877			61,712
Leasehold improvements	55,574			56,665
Machinery and equipment	53,108			47,639
Computer systems and software	116,773			108,225
Furniture and fixtures	14,530			13,540
Construction-in-progress	82,656			127,569
Property, plant and equipment, gross	549,147			461,192
Less: accumulated depreciation	(190,779		)	(171,437		)
Property, plant and equipment, net	$	358,368		$	289,755

Purchase Of Commercial Office Building In San Francisco, CA.    During fiscal 2012, we purchased an approximately 354,000 square foot commercial office property at 1275 Market Street in San Francisco, California for approximately $109.8 million. Based on a fair value analysis performed at the time of purchase, $35.5 million of the property's purchase price was allocated to the land and $74.3 million allocated to the building. Following our partial occupation of the building during the first quarter of fiscal 2015, we continue to make improvements to prepare it for its intended use as our new worldwide headquarters. As of September 26, 2014, construction-in-progress included both the book value of the building and costs for ongoing construction. As of March 27, 2015, construction-in-progress only included costs for ongoing construction.