PROPERTY AND EQUIPMENT

12 Months Ended

Sep. 30, 2015

Property, Plant and Equipment [Abstract]

PROPERTY AND EQUIPMENT

NOTE 5        PROPERTY AND EQUIPMENT 

Property and equipment and related accumulated depreciation and amortization are summarized in the table below:

	As of September 30,
	2015			2014
Furniture, fixtures and equipment	$	398,903		$	436,120
Leasehold improvements		97,107			99,854
Property and equipment, cost		496,010			535,974
Less: accumulated depreciation and amortization		(417,277	)		(436,984	)
Property and equipment, net	$	78,733		$	98,990