Property, Plant and Equipment

12 Months Ended

Sep. 30, 2023

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment

7.    Property, Plant and Equipment

Property, plant and equipment were as follows as of September 30, 2023 and 2022 (in thousands):

	September 30,
	2023		2022
Buildings, land, and land use right	$	41,870	$	29,581
Computer equipment and software		38,623		35,814
Machinery and equipment		139,858		90,700
Furniture and fixtures		7,426		5,806
Leasehold improvements		52,670		37,495
Capital projects in process		33,915		36,644
Right-of-use asset		4,718		2,476
Vehicles		1,540		—
Property, plant and equipment, gross		320,620		238,516
Less: accumulated depreciation and amortization		(114,876)		(84,046)
Property, plant and equipment, net	$	205,744	$	154,470

Depreciation expense, which includes amortization expense on finance leases, was $37.2 million, $21.9 million and $19.5 million, respectively, for the fiscal years ended September 30, 2023, 2022, and 2021. The Company recorded $13.5 million of additions to property, plant and equipment for which cash payments had not yet been made as of September 30, 2023.

As of September 30, 2023 and 2022, the Company had cumulative capitalized direct costs of $30.5 million and $26.9 million, respectively, associated with the development of software for its internal use. As of September 30, 2023,

this balance included $4.9 million associated with software still in the development stage included within "Property, plant and equipment, net" in the accompanying Consolidated Balance Sheets. During fiscal year 2023, the Company capitalized direct costs of $3.6 million associated with the development of software for its internal use.