- Definition

The aggregate costs incurred (1) in a planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service, a new process or technique, or in bringing about a significant improvement to an existing product or process; or (2) to translate research findings or other knowledge into a plan or design for a new product or process or for a significant improvement to an existing product or process whether intended for sale or the entity's use, during the reporting period charged to research and development projects, including the costs of developing computer software up to the point in time of achieving technological feasibility, and costs allocated in accounting for a business combination to in-process projects deemed to have no alternative future use.

+ References+ Details

Summary of Significant Accounting Policies (Details 3) (USD $) In Thousands, unless otherwise specified	1 Months Ended	12 Months Ended
	Jan. 31, 2007	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2010
Research and Technical Costs
Research and technical costs related to the development of new products and processes		$ 3,285	$ 3,259	$ 2,828
Pension and Postretirement Benefits
Maximum liability related to total retiree health care costs under plan amendment	$ 5,000
Building and improvements
Property, Plant and Equipment
Estimated economic useful lives		40 years
Machinery and equipment \| Minimum
Property, Plant and Equipment
Estimated economic useful lives		5 years
Machinery and equipment \| Maximum
Property, Plant and Equipment
Estimated economic useful lives		14 years
Office equipment and computer software \| Minimum
Property, Plant and Equipment
Estimated economic useful lives		3 years
Office equipment and computer software \| Maximum
Property, Plant and Equipment
Estimated economic useful lives		10 years
Land improvements
Property, Plant and Equipment
Estimated economic useful lives		20 years