Property and Equipment

12 Months Ended

Sep. 30, 2013

Property Plant And Equipment [Abstract]

4.	Property and Equipment

Property and equipment as of September 30, 2013 and 2012 consist of the following:


	September 30,
	2013			2012
Computer equipment and related software	$	2,987,917		$	2,534,289
Leasehold improvements		308,532			299,032
Office equipment, furniture and fixtures		1,460,304			1,426,647
Manufacturing equipment		232,423			125,000

		4,989,176			4,384,968
Accumulated depreciation		(3,396,385	)		(2,576,374	)

	$	1,592,791		$	1,808,594

Depreciation and amortization expense associated with property and equipment was approximately $826,000, $700,000, and $438,000 for fiscal 2013, 2012, and 2011, respectively. In fiscal 2011, approximately $574,000 of office equipment was disposed of as it was determined to no longer be in use. The loss on disposal related to the net book value of approximately $9,000 is included in “other, net” on the accompanying consolidated statements of operations.

- Definition

The 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.

+ References+ Details