This excerpt taken from the APH 8-K filed Feb 14, 2006.
Property, Plant and Equipment
Property, plant and equipment are stated at cost and depreciated over the estimated useful lives of the assets. Leasehold improvements and major renewals are capitalized and included in property, plant and equipment accounts while expenditures for maintenance and repairs and minor renewals are charged to expense. When assets are retired, the assets and related allowances for depreciation and amortization are removed from the accounts and any resulting gain or loss is reflected in operations. Connection Systems provides for depreciation of its assets principally on the straight-line method with the cost of the assets being charged to expense over their useful lives as follows: