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PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

May 31, 2013

Property and equipment consists of the following:

	May 31, 2013		August 31, 2012
Equipment	$	70,733	$	64,888
Accumulated depreciation		43,768		26,516
	$	26,965	$	38,372

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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