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Property and Equipment

6 Months Ended

Mar. 31, 2013

Note 3 – Property and Equipment

Property and equipment consisted of the following at:

	March 31, 2013			September 30, 2012

Machinery and equipment	$	109,336		$	166,159
Less accumulated depreciation		(38,544	)		(38,040	)

Property and equipment, net	$	70,792		$	128,119

Depreciation expense for the three months ended March 31, 2013 and 2012 was $7,309 and $3,942, respectively. For the six months ended March 31, 2013 and 2012, depreciation expense was $17,377 and $7,448, respectively.

- Definition

The entire disclosure for 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. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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