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Note 6 - Fixed Assets

6 Months Ended

Mar. 31, 2015

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 6. FIXED ASSETS

Fixed assets as of March 31, 2015 and September 30, 2014 consist of the following:

	March 31,			September 30,			Estimated Useful
	2015			2014			Lives
Equipment	$	526,000		$	339,000			5
Furniture and fixtures		151,000			139,000			5
Leasehold improvements		578,000			566,000		Lesser of useful life or term of lease
Capital leases (primarily composed of computer equipment)		453,000			453,000			5
		1,708,000			1,497,000
Less accumulated depreciation and amortization		(904,000	)		(745,000	)
Fixed assets – net	$	804,000		$	752,000

Depreciation and amortization expense associated with fixed assets for the six months ended March 31, 2015 and 2014 was $159,000 and $100,000, 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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