PROPERTY, PLANT AND EQUIPMENT

9 Months Ended

Jun. 30, 2013

Property, Plant and Equipment [Abstract]

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 June 30, 2013			At September 30, 2012
Land, building and building improvements	$	128,415		$	125,330
Machinery and equipment		645,023			622,983
Leasehold improvements		35,583			34,890
		809,021			783,203
Accumulated depreciation and amortization		(460,581	)		(426,324	)
Total	$	348,440		$	356,879

Depreciation and amortization expense for property, plant and equipment was $15,781 and $14,826 for the quarters ended June 30, 2013 and 2012, respectively, and $46,846 and $42,597 for the nine months ended June 30, 2013, and 2012, respectively.

No event or indicator of impairment occurred during the quarter ended June 30, 2013, which would require additional impairment testing of property, plant and equipment.