PISMO COAST VILLAGE RECREATIONAL VEHICLE RESORT AND RELATED ASSETS

6 Months Ended

Mar. 31, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 2 - PISMO COAST VILLAGE RECREATIONAL VEHICLE RESORT AND RELATED ASSETS

At March 31, 2014, September 30, 2013, and March 31, 2013, property and equipment included the following:

	March 31, 2014		September 30, 2013		March 31, 2013
Land	$	9,957,263	$	9,957,263	$	9,957,263
Building and resort improvements		10,691,168		10,691,168		10,730,285
Furniture, fixtures, equipment and leasehold improvements		500,931		476,623		463,486
Transportation equipment		480,881		459,718		457,989
Construction in progress		145,068		69,240		62,984
Property and Equipment, Gross		21,775,311		21,654,012		21,672,007
Less: accumulated depreciation		(7,464,104)		(7,284,448)		(7,138,475)
Total	$	14,311,207	$	14,369,564	$	14,533,532

Depreciation expense for March 31, 2014 and 2013 were $179,656 and $166,921, respectively.