Property, Plant And Equipment, Net

12 Months Ended

Sep. 30, 2011

Property, Plant And Equipment, Net [Abstract]

5. PROPERTY, PLANT AND EQUIPMENT, NET

Property, plant and equipment as of September 30 was comprised of the following (in thousands):


	2011			2010
Land	$	1,400		$	1,400
Building and improvements		15,465			14,964
Furniture and equipment		69,919			67,522
Leasehold improvements		91,927			95,757

		178,711			179,643
Less: accumulated depreciation and amortization		(122,857	)		(120,941	)

	$	55,854		$	58,702

Aggregate depreciation and amortization expense of property, plant and equipment in fiscal 2011, 2010 and 2009 was $12,634,000, $12,798,000 and $14,873,000, respectively. During fiscal 2011, 2010 and 2009, the Company recorded pretax charges of $759,000, $1,863,000 and $665,000, respectively, related to the impairment of leasehold improvements and furniture and equipment at certain of its retail locations.

During fiscal 2009, the Company completed the sale of manufacturing and warehouse facilities located in Costa Rica that were acquired and shut down in a fiscal 2002 business purchase. Two of these facilities were previously sold for an aggregate of $718,000. The remaining facility, with a carrying value of $207,000, was sold during the first quarter of fiscal 2009 for $526,000 and the Company recognized a $319,000 gain on disposal of assets.

- 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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