Note 12 - Accounts Payable, Accrued Expenses and Other Liabilities - 10Q

9 Months Ended

12 Months Ended

Jun. 30, 2013

Sep. 30, 2012

Payables and Accruals [Abstract]

Accounts Payable and Accrued Liabilities Disclosure [Text Block]

NOTE 12. ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER LIABILITIES

Accounts payable, accrued expenses and other liabilities consist of the following:

	June 30, 2013		September 30, 2012
Commissions payable	$	7,883,000	$	7,151,000
Deferred clearing fee credits		112,000		112,000
Telecommunication vendors payable		188,000		75,000
Legal fees payable		336,000		418,000
Deferred rent payable		102,000		241,000
Accrued compensation		140,000		24,000
Capital lease liability		112,000		171,000
Other vendors		2,610,000		3,105,000
Short-term portion	$	11,483,000	$	11,297,000
Long-term portion	$	179,000	$	263,000
Total	$	11,662,000	$	11,560,000

NOTE 12. ACCOUNTS PAYABLE, ACCRUED EXPENSES AND OTHER LIABILITIES

Accounts payable, accrued expenses and other liabilities, current liabilities and non-current, as of September 30, 2012 and 2011, consist of the following:

	September 30,
	2012		2011
Commissions payable	$	7,151,000	$	5,363,000
Deferred clearing fee credits		251,000		363,000
Telecommunications vendors payable		75,000		77,000
Legal fees payable		418,000		306,000
Deferred rent payable		241,000		268,000
Accrued compensation		24,000		581,000
Due to joint venture		-		550,000
Capital lease liability		279,000		415,000
Other vendors		2,858,000		3,909,000
Total	$	11,297,000	$	11,832,000