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falsefalsefrom-2012-10-01-to-2013-06-30.1650.0.0.0.0.0.0.0http://www.sec.gov/CIK0000314712duration2012-10-01T00:00:002013-06-30T00:00:001true
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2us-gaap_PropertyPlantAndEquipmentDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel| 1falsefalsefalse00<!--DOCTYPE html PUBLIC "-//W3C//DTD XHTML 1.0 Transitional//EN" "http://www.w3.org/TR/xhtml1/DTD/xhtml1-transitional.dtd" --><div> <div><!--StartFragment--> <p style="FONT: 10pt Times New Roman, Times, Serif; MARGIN: 0pt 0px"> <strong>NOTE 5 - PROPERTY AND EQUIPMENT</strong></p> <p style="FONT: 10pt Times New Roman, Times, Serif; MARGIN: 0pt 0px"> </p> <p style="FONT: 10pt Times New Roman, Times, Serif; MARGIN: 0pt 0px"> Property, plant and equipment consisted of the following at June 30, 2013 and September 30, 2012:</p> <p style="FONT: 10pt Times New Roman, Times, Serif; MARGIN: 0pt 0px; TEXT-INDENT: 0.5in"> </p> <table style="BORDER-COLLAPSE: collapse; FONT: 10pt Times New Roman, Times, Serif; WIDTH: 80%" cellspacing="0" cellpadding="0"> <tr style="VERTICAL-ALIGN: bottom"> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: center" colspan="2">June 30, 2013<br /> (Unaudited)</td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt"> </td> <td style="PADDING-BOTTOM: 1pt; FONT: 10pt Times New Roman, Times, Serif"> </td> <td style="BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: center; FONT: 10pt Times New Roman, Times, Serif" colspan="2">September 30, 2012</td> <td style="PADDING-BOTTOM: 1pt; FONT: 10pt Times New Roman, Times, Serif"> </td> </tr> <tr style="VERTICAL-ALIGN: bottom; BACKGROUND-COLOR: rgb(204,255,204)"> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> </tr> <tr style="VERTICAL-ALIGN: bottom; BACKGROUND-COLOR: white"> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left; WIDTH: 64%">Computer equipment</td> <td style="FONT-SIZE: 10pt; WIDTH: 1%"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left; WIDTH: 1%">$</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right; WIDTH: 15%"> 235,368</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left; WIDTH: 1%"> </td> <td style="FONT-SIZE: 10pt; WIDTH: 1%"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left; WIDTH: 1%">$</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right; WIDTH: 15%"> 310,734</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left; WIDTH: 1%"> </td> </tr> <tr style="VERTICAL-ALIGN: bottom; BACKGROUND-COLOR: rgb(204,255,204)"> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left">Machinery and equipment</td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right">131,157</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right">126,817</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> </tr> <tr style="VERTICAL-ALIGN: bottom; BACKGROUND-COLOR: white"> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left">Furniture and fixtures</td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right">62,803</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right">62,803</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> </tr> <tr style="VERTICAL-ALIGN: bottom; BACKGROUND-COLOR: rgb(204,255,204)"> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left">Leasehold improvements</td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right">62,469</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right">62,469</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> </tr> <tr style="VERTICAL-ALIGN: bottom; BACKGROUND-COLOR: white"> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left">Leased Equipment</td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right">314,966</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right">-</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> </tr> <tr style="VERTICAL-ALIGN: bottom; BACKGROUND-COLOR: rgb(204,255,204)"> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt">Buildings</td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right"> 2,598,470</td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right"> 2,598,470</td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt; TEXT-ALIGN: left"> </td> </tr> <tr style="VERTICAL-ALIGN: bottom; BACKGROUND-COLOR: white"> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left">$</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right">3,405,233</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt"> </td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left">$</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: right">3,161,293</td> <td style="FONT-SIZE: 10pt; TEXT-ALIGN: left"> </td> </tr> <tr style="VERTICAL-ALIGN: bottom; BACKGROUND-COLOR: rgb(204,255,204)"> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt; FONT-STYLE: italic; TEXT-ALIGN: left"> Less: Accumulated depreciation</td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right"> (665,794</td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt; TEXT-ALIGN: left"> )</td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 1pt solid; TEXT-ALIGN: right"> (456,377</td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 1pt; TEXT-ALIGN: left"> )</td> </tr> <tr style="VERTICAL-ALIGN: bottom; BACKGROUND-COLOR: white"> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 2.5pt"> </td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 2.5pt"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 2.5pt double; TEXT-ALIGN: left"> $</td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 2.5pt double; TEXT-ALIGN: right"> 2,739,439</td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 2.5pt; TEXT-ALIGN: left"> </td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 2.5pt"> </td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 2.5pt double; TEXT-ALIGN: left"> $</td> <td style="FONT-SIZE: 10pt; BORDER-BOTTOM: black 2.5pt double; TEXT-ALIGN: right"> 2,704,916</td> <td style="FONT-SIZE: 10pt; PADDING-BOTTOM: 2.5pt; TEXT-ALIGN: left"> </td> </tr> </table> <p style="FONT: 10pt Times New Roman, Times, Serif; MARGIN: 0pt 0px; TEXT-INDENT: 0.5in"> </p> <!--EndFragment--></div> </div>falsefalsefalse | nonnum:textBlockItemTypenaThe entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229
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-Publisher FASB
-Name Accounting Standards Codification
-Topic 360
-SubTopic 10
-Section 50
-Paragraph 2
-URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230
Reference 3: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 20
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760
Reference 4: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 210
-SubTopic 10
-Section S99
-Paragraph 1
-Subparagraph (SX 210.5-02.13-14)
-URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682
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