PROPERTY, PLANT AND EQUIPMENT

12 Months Ended

Sep. 30, 2012

Note 8—Property, plant and equipment

Significant components of property, plant and equipment are as follows (in thousands):

	September 30,


	2012			2011			2010			2009

Land and land improvements	$	16,045		$	15,963		$	15,821		$	15,292
Buildings and improvements		44,376			43,416			42,754			42,661
Machinery and other equipment		94,113			84,953			82,129			80,018
Leasehold improvements		8,688			5,707			4,829			4,685
Accumulated depreciation and amortization		(107,895	)		(101,572	)		(98,064	)		(93,761	)

	$	55,327		$	48,467		$	47,469		$	48,895

Our provisions for depreciation of plant and equipment and amortization of leasehold improvements amounted to $8.0 million, $7.7 million, $7.6 million and $9.2 million in 2012, 2011, 2010 and 2009, respectively. Generally, we use straight-line methods for real property over estimated useful lives ranging from 15 to 39 years or the term of the underlying lease for leasehold improvements. We use accelerated methods (declining balance and sum-of-the-years-digits) for machinery and equipment over estimated useful lives ranging from 5 to 10 years.

- 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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