Property and Equipment

3 Months Ended

Dec. 28, 2012

5. PROPERTY AND EQUIPMENT

Property and equipment consists of the following (in thousands):


	December 28, 2012			September 28, 2012
Machinery and equipment	$	42,159		$	38,795
Leasehold improvements		4,992			4,876
Furniture and fixtures		699			699
Construction in process		2,567			4,188
Computer equipment and software		6,648			6,594

Total property and equipment		57,065			55,152
Less accumulated depreciation and amortization		(27,517	)		(24,943	)

Property and equipment—net	$	29,548		$	30,209

Depreciation and amortization expense related to property and equipment for the three months ended December 28, 2012 and December 30, 2011 was $2.6 million and $2.0 million, respectively.

- 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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