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Note 10 - Fixed Assets

3 Months Ended

Dec. 31, 2013

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 10. FIXED ASSETS

Fixed assets as of December 31, 2013 and September 30, 2013, respectively, consist of the following:

	December 31, 2013			September 30, 2013			Estimated Useful Lives (years)
Equipment	$	2,719,000		$	2,668,000			5
Furniture and fixtures		572,000			532,000			5
Leasehold improvements		1,419,000			1,074,000		Lesser of useful life or term of lease
Capital Leases (Primarily composed of Computer Equipment)		2,580,000			2,510,000			5
		7,290,000			6,784,000
Less accumulated depreciation and amortization		(6,437,000	)		(6,337,000	)
Fixed assets - net	$	853,000		$	447,000

Depreciation expense for the three months ended December 31, 2013 and 2012 was $100,000 and $138,000, 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.

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