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INVESTMENT HELD FOR SALE
12 Months Ended
Sep. 30, 2016
INVESTMENT HELD FOR SALE [Abstract]  
Investment held for sale
INVESTMENT HELD FOR SALE

At September 30, 2016, Kaupulehu 2007 owned one residential lot available for sale in the Lot 4A Increment I area located in the North Kona District of the island of Hawaii, north of Hualalai Resort at Historic Ka`upulehu, between the Queen Kaahumanu Highway and the Pacific Ocean. A second residential parcel was sold in October 2014 for $1,250,000 for a nominal loss which is included in "General and administrative" expenses in the Consolidated Statement of Operations for the year ended September 30, 2015.