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Note 7 - Intangible Assets
12 Months Ended
Sep. 30, 2013
Disclosure Text Block [Abstract]  
Intangible Assets Disclosure [Text Block]

7. INTANGIBLE ASSETS


Intangible assets consisted of the following:


   

September 30,

 
   

2013

   

2012

 

Cost

  $ 93,938     $ 358,925  

Accumulated amortization

    (42,288 )     (200,468 )
    $ 51,650     $ 158,457  

   

Year ended September 30,

 
   

2013

   

2012

 

Amortization expense

  $ 23,317     $ 29,522  

Loss on sale or impairment of patents

    81,307       41,621  

Net sale or impairment of patents

  $ 104,624     $ 71,143  

 Each quarter, the Company reviews the ongoing value of its capitalized patent costs. In the fiscal years ended September 30, 2013 and 2012, some of these assets were identified as being associated with patents no longer consistent with the Company’s business strategy. As a result of this review, the Company recorded a loss as shown above from the impairment of patents that were previously capitalized.


Estimated Amortization Expense Years Ended September 30,

       

2014

  $ 6,269  

2015

    6,269  

2016

    6,269  

2017

    6,269  

2018

    6,269  

Thereafter

    20,305  
    $ 51,650