Note 9 - Fixed Assets - 10Q

9 Months Ended

12 Months Ended

Jun. 30, 2013

Sep. 30, 2012

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 9. FIXED ASSETS

Fixed assets as of June 30, 2013 and September 30, 2012, respectively, consist of the following:

Asset Type	June 30, 2013			September 30, 2012
Equipment	$	2,662,000		$	2,620,000
Furniture and Fixtures		491,000			491,000
Leasehold improvements		976,000			922,000
Capital Leases (primarily composed of computer equipment)		2,510,000			2,510,000
Total fixed assets		6,639,000			6,543,000
Less Accumulated Depreciation		(6,208,000	)		(5,881,000	)
Fixed assets net of accumulated depreciation	$	431,000		$	662,000

Depreciation expense for the three months ended June 30, 2013 and 2012 was $103,000 and $122,000, respectively.

NOTE 8. FIXED ASSETS

Fixed assets as of September 30, 2012 and 2011, respectively, consist of the following:

	September 30,						Estimated Useful
	2012			2011			Lives (years)
Equipment	$	2,620,000		$	2,532,000			5
Furniture and fixtures		491,000			491,000			5
Leasehold improvements		922,000			897,000		Lesser of useful life or term of lease
Capital Leases (Primarily composed of Computer Equipment)		2,510,000			2,402,000			5
		6,543,000			6,322,000
Less accumulated depreciation and amortization		(5,881,000	)		(5,348,000	)
Fixed assets - net	$	662,000		$	974,000

Depreciation and amortization expense for the years ended September 30, 2012 and 2011 was $533,000 and $633,000 respectively.