4. Balance Sheet Information (Tables)

12 Months Ended

Sep. 30, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Balance sheet information

	September 30,			September 30,
	2014			2013
Receivables, current, net:
Accounts receivable, current	$	1,611,269		$	904,197
Less: Allowance for doubtful accounts		(756,686	)		(729,296	)
	$	854,583		$	174,901
Receivables, long term, net:
Accounts receivable, long term	$	344,572		$	374,708
Less: Allowance for doubtful accounts		(344,572	)		(330,069	)
	$	–		$	44,639
Total receivables, net:
Gross receivables	$	1,955,841		$	1,278,905
Less: Allowance for doubtful accounts		(1,101,258	)		(1,059,365	)
	$	854,583		$	219,540

Components of allowance for doubtful accounts

Components of allowance for doubtful accounts are as follows:
Allowance for dilution and fees on amounts due from billing aggregators	$	1,063,633	$	730,777
Allowance for customer refunds		2,107		6,281
Allowance for other trade receivables		35,518		322,307
	$	1,101,258	$	1,059,365

Property and equipment, net

Property and equipment, net:
Furnishings and fixtures	$	162,642		$	101,611
Office, computer equipment and other		192,063			404,580
		354,705			506,191
Less: Accumulated depreciation		(201,591	)		(435,029	)
	$	153,114		$	71,162

Intangible assets, net

Intangible assets, net:
Domain name and marketing related intangibles	$	1,521,015		$	1,513,708
Website and technology related intangibles		2,545,114			2,335,728
Covenant not to compete		120,000			–
		4,504,524			3,849,436
Less: Accumulated amortization		(1,433,314	)		(1,001,035	)
	$	3,071,210		$	2,848,401

Accrued liabilities

Accrued liabilities:
Deferred revenue	$	548,004	$	2,829
Accrued payroll and bonuses		107,224		27,330
Accruals under revenue sharing agreements		688		44,167
Accrued expenses - other		390,114		225,138
	$	1,046,030	$	299,464