XML 50 R14.htm IDEA: XBRL DOCUMENT

Note 8 - Fixed Assets

12 Months Ended

Sep. 30, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 8. FIXED ASSETS

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

	September 30,						Estimated Useful
	2013			2012			Lives (years)
Equipment	$	2,668,000		$	2,620,000			5
Furniture and fixtures		532,000			491,000			5
Leasehold improvements		1,074,000			922,000		Lesser of useful life or term of lease
Capital Leases (Primarily composed of Computer Equipment)		2,510,000			2,510,000			5
		6,784,000			6,543,000
Less accumulated depreciation and amortization		(6,337,000	)		(5,881,000	)
Fixed assets - net	$	447,000		$	662,000

Depreciation and amortization expense for the years ended September 30, 2013 and 2012 was $456,000 and $533,000 respectively.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details