9. FIXED ASSETS (Tables)

9 Months Ended

12 Months Ended

Jun. 30, 2013

Sep. 30, 2012

Notes to Financial Statements

Schedule of Property and equipment

Property and equipment as of June 30, 2013 consisted of the following: 

	Estimated	June 30, 2013
	Useful Lives	Purchased			Capital Leases			Total
Machinery and equipment	2-10 years	$	119,998		$	87,039		$	207,037
Leasehold improvements	5-20 years		603,612			-			603,612
Furniture and fixtures	3-10 years		73,539			101,260			174,799
Software and websites	3-7 years		63,782			44,849			108,631
Less: accumulated depreciation			(435,409	)		(216,400	)		(651,809	)
		$	425,522		$	16,748		$	442,270

Property and equipment as of September 30, 2012 was comprised of the following: 

	Estimated	September 30, 2012
	Useful Lives	Purchased			Capital Leases			Total
Machinery and equipment	2-10 years	$	119,331		$	87,039		$	206,370
Leasehold improvements	5-20 years		603,612			-		$	603,612
Furniture and fixtures	3-10 years		55,307			101,260		$	156,567
Software and websites	3- 7 years		64,112			44,849		$	108,961
Less: accumulated depreciation			(400,516	)		(205,993	)	$	(606,509	)
		$	441,846		$	27,155		$	469,001

Property and equipment as of September 30, 2011 was comprised of the following: 

	Estimated	September 30, 2011
	Useful Lives	Purchased			Capital Leases			Total
Machinery and equipment	3-10 years	$	134,616		$	87,039		$	221,655
Leasehold improvements	20 years		600,000			-		$	600,000
Furniture and fixtures	3-10 years		45,676			101,260		$	146,936
Software and websites	3- 7 years		64,112			44,849		$	108,961
Less: accumulated depreciation			(374,021	)		(180,863	)	$	(554,884	)
		$	470,383		$	52,285		$	522,668