Fair Value Measures and Disclosures

3 Months Ended

Jun. 30, 2011

Fair Value Measures and Disclosures

Fair Value Disclosures [Text Block]

FAIR VALUE MEASUREMENTS:

Effective October 1, 2008, for financial assets and liabilities, and October 1, 2009, for non-financial assets and liabilities, the Company has adopted expanded disclosure requirements to include the following information for each major category of assets and liabilities that are measured at fair value on a recurring or non-recurring basis:

a.	the fair value measurement;
b.	the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets or liabilities (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3);
c.	for fair value measurements using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following:
	1)	total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities);
	2)	the amount of these gains or losses attributable to the change in unrealized gains or losses relating to those assets liabilities still held at the reporting period date and a description of where those unrealized gains or losses are reported;
	3)	purchases, sales, issuances, and settlements (net); and
	4)	transfers in and/or out of Level 3.

The table below sets forth our financial assets and liabilities that were accounted for at fair value on a recurring basis as of June 30, 2011 and September 30, 2010, and the fair value calculation input hierarchy level that we have determined applies to each asset and liability category.

	June 30, 2011	September 30, 2010	Input Hierarchy Level
Assets:
Cash and cash equivalents	$   4,652,298	$   4,638,674	Level 1
Restricted cash	$      405,008	$      379,952	Level 1
Available-for-sale equity security	$      596,000	$      506,600	Level 2