Note 8 - Fixed Assets

9 Months Ended

12 Months Ended

Jun. 30, 2016

Sep. 30, 2015

Property, Plant and Equipment Disclosure [Text Block]

NOTE 6. FIXED ASSETS

Fixed assets as of June 30, 2016 and September 30, 2015 consist of the following:

	June 30, 2016			September 30, 2015			Estimated Useful Lives
Equipment	$	755,000		$	539,000			5
Furniture and fixtures		166,000			162,000			5
Leasehold improvements		648,000			598,000			Lesser of useful life or term of lease
Capital leases (primarily composed of computer equipment)		652,000			452,000			5
		2,221,000			1,751,000
Less accumulated depreciation and amortization		(1,384,000	)		(1,039,000	)
Fixed assets – net	$	837,000		$	712,000

Depreciation and amortization expense associated with fixed assets for the nine months ended June 30, 2016 and 2015 was $345,000 and $238,000, respectively.

NOTE

8. FIXED ASSETS

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

	September 30,						Estimated Useful
	2015			2014			Lives (in years)
Equipment	$	539,000		$	339,000			5
Furniture and fixtures		162,000			139,000			5
Leasehold improvements		598,000			566,000			Lesser of useful life or term of lease
Capital Leases (Primarily composed of computer equipment)		452,000			453,000			5
		1,751,000			1,497,000
Less accumulated depreciation and amortization		(1,039,000	)		(745,000	)
Fixed assets - net	$	712,000		$	752,000

Depreciation and amortization expense for the years ended September 30, 2015 and 2014 was $294,000 and $381,000 respectively. In the year ended September 30, 2014 , fixed assets with a cost of $5,973,000 which were fully depreciated or amortized and no longer in service were written off.