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Note 8 - Fixed Assets

12 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 8. FIXED ASSETS

Fixed assets as of September 30, 2014 and 2013, respectively, consist of the following:

	September 30,						Estimated Useful
	2014			2013			Lives (in years)
Equipment	$	339,000		$	2,668,000		5
Furniture and fixtures		139,000			532,000		5
Leasehold improvements		566,000			1,074,000		Lesser of useful life or term of lease
Capital Leases (Primarily composed of computer equipment)		453,000			2,510,000		5
		1,497,000			6,784,000
Less accumulated depreciation and amortization		(745,000	)		(6,337,000	)
Fixed assets - net	$	752,000		$	447,000

Depreciation and amortization expense for the years ended September 30, 2014 and 2013 was $381,000 and $456,000 respectively.

During 2014, fixed assets with a cost of $5,973,000, which were fully depreciated or amortized and no longer in service were written off.

- 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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