ACCOUNTS RECEIVABLE

12 Months Ended

Sep. 30, 2013

Accounts Receivable

NOTE 3. ACCOUNTS RECEIVABLE

	2013		2012		2011
Trade Accounts Receivable	$	1,741	$	48,847	$	43,470
Other Accounts Receivable		160,798		1,574,654		1,271
	$	162,539	$	1,623,501	$	44,741

The Company carries accounts receivable at the amounts it deems to be collectible. Accordingly, the Company provides allowances for accounts receivable it deems to be uncollectible based on management’s best estimates. Recoveries are recognized in the period they are received. The ultimate amount of accounts receivable that becomes uncollectible could differ from those estimated. No reserve for bad debts was established as at September 30, 2013, 2012 and 2011 as all amounts were deemed collectible.