PROPERTY, PLANT AND EQUIPMENT

3 Months Ended

Dec. 31, 2012

Property, Plant and Equipment Disclosure [Text Block]

NOTE 5 – PROPERTY, PLANT AND EQUIPMENT

The following table details the components of property, plant and equipment, net:

	At December 31, 2012			At September 30, 2012
Land, building and building improvements	$	126,160		$	125,330
Machinery and equipment		633,090			622,983
Leasehold improvements		34,830			34,890
		794,080			783,203
Accumulated depreciation and amortization		(436,661	)		(426,324	)
Total	$	357,419		$	356,879

Depreciation and amortization expense for property, plant and equipment was $15,371 and $13,489 for the quarters ended December 31, 2012 and 2011, respectively.

No event or indicator of impairment occurred during the quarter ended December 31, 2012, which would require additional impairment testing of property, plant and equipment.