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Property, Plant, and Equipment | 9 Months Ended
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Jun. 30, 2020
Property Plant And Equipment Net [Abstract] |
Property, Plant and Equipment | Note 12. Property, plant, and equipment
|  | June 30, |  |  | September 30, |
|  | 2020 |  |  | 2019 |
Land and land improvements |  | $ | 89,379 |  |  | $ | 94,976 |
Buildings and building improvements |  |  | 577,538 |  |  |  | 587,541 |
Leasehold improvements |  |  | 18,029 |  |  |  | 17,446 |
Machinery and production equipment |  |  | 753,709 |  |  |  | 731,159 |
Computer equipment and software |  |  | 122,434 |  |  |  | 124,201 |
Office furniture and equipment |  |  | 40,723 |  |  |  | 39,934 |
Other |  |  | 19,479 |  |  |  | 19,346 |
Construction in progress |  |  | 42,449 |  |  |  | 57,624 |
|  |  | 1,663,740 |  |  |  | 1,672,227 |
Less accumulated depreciation |  |  | (655,481 | ) |  |  | (613,452 | )
Property, plant, and equipment, net |  | $ | 1,008,259 |  |  | $ | 1,058,775 |
In the second quarter of fiscal year 2018, the Company announced its decision to relocate its Duarte, California operations to the Company’s newly renovated Drake Campus in Fort Collins, Colorado, and in fiscal year 2019, Woodward finalized the relocation. On December 30, 2019 the Company closed on the sale of one of two parcels of real property at Woodward’s former Duarte operations and recorded a pre-tax gain on sale of assets of $13,522 (see Note 18, Other (income) expense, net). The carrying value of the remaining parcel of Duarte real property is $2,520 as of June 30, 2020, all of which the Company has identified as an asset held for sale and is included in “Land and land improvements”. The asset held for sale is included in unallocated corporate property, plant, and equipment. Based on an existing real property purchase agreement and current market conditions, the Company expects to record an additional gain on the subsequent sale of the remaining parcel of real property, which is expected to close by September 30, 2020. The Company assessed whether the decision to relocate from its Duarte facility could indicate a potential impairment of the assets at the Duarte facility and concluded that the assets were not impaired as of June 30, 2020 and September 30, 2019. In the first quarter of fiscal year 2020, Woodward determined that the approved plan to divest of the disposal group (see Note 10, Sale of businesses) represented a triggering event requiring the long-lived assets attributable to the disposal group be assessed for impairment. Given the facts and circumstances at that time, Woodward determined that the remaining value of the plant, property and equipment of the disposal group was not recoverable and a $13,421 non-cash impairment charge was recorded during the nine-months ended June 30, 2020. For the three and nine-months ended June 30, 2020 and 2019, Woodward had depreciation expense as follows:
|  | Three-Months Ended |  |  | Nine-Months Ended |
|  | June 30, |  |  | June 30, |
|  | 2020 |  |  | 2019 |  |  | 2020 |  |  | 2019 |
Depreciation expense |  | $ | 22,378 |  |  | $ | 21,665 |  |  | $ | 68,101 |  |  | $ | 62,998 |

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- Definition The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99893-112916 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 7 -URI http://asc.fasb.org/extlink&oid=120429125&loc=SL120174063-112916 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 958 -SubTopic 360 -Section 50 -Paragraph 1 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=120429125&loc=d3e99779-112916 + Details
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