Summary of Significant Accounting Policies (Tables)

12 Months Ended

Sep. 30, 2011

Summary of Depreciable Lives

Depreciable lives are summarized below:

Buildings	20 - 40 years
Computer equipment and software	2 - 7 years
Machinery and equipment	2 - 10 years
Furniture and fixtures	3 - 10 years

Summary of Amortizable Lives of Intangible Assets

The amortizable lives of intangible assets, including those identified as a result of purchase accounting, are summarized as follows:

Patents	7 - 15 years
Completed technology	2 - 10 years
License agreements	5 years
Trademarks and trade names	2 - 6 years
Non-competition agreements	3 - 5 years
Customer relationships	4 - 13 years

Compensation Expense

The following table reflects compensation expense recorded during the years ended September 30, 2011, 2010 and 2009 (in thousands):

	Year Ended September 30,
	2011		2010		2009
Stock options	$	—	$	170	$	292
Restricted stock		6,248		5,944		5,092
Employee stock purchase plan		504		453		433
	$	6,752	$	6,567	$	5,817

Valuation Assumptions for Estimated Fair value of Shares Issued under Employee Stock Purchase Plan Using Black-Scholes Option-Pricing Model

The fair value of shares issued under the employee stock purchase plan was estimated on the commencement date of each offering period using the Black-Scholes option-pricing model with the following assumptions:

	Year Ended September 30,
	2011		2010		2009
Risk-free interest rate		0.2%		0.2%		0.7	%
Volatility		50%		58%		70	%
Expected life		6 months		6 months		6 months
Dividend yield		0% - 3%		0%		0	%