PROPERTY, PLANT AND EQUIPMENT

6 Months Ended

Mar. 31, 2014

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 March 31,			At September 30,
	2014			2013
Land, building and building improvements	$	130,974		$	130,905
Machinery and equipment		697,621			661,094
Leasehold improvements		36,454			35,884
		865,049			827,883
Accumulated depreciation and amortization		(507,167	)		(474,290	)
Total	$	357,882		$	353,593

Depreciation and amortization expense for property, plant and equipment was $14,491 and $15,695 for the quarters ended March 31, 2014 and 2013, respectively, and $29,396 and $31,066 for the six months ended March 31, 2014 and 2013, respectively.

No event or indicator of impairment occurred during the quarter ended March 31, 2014, which would require additional impairment testing of property, plant and equipment.