v3.8.0.1

7. Property and Equipment | 9 Months Ended
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Jun. 30, 2017
Notes |
7. Property and Equipment | 7. Property and Equipment Property and equipment are stated at cost, less accumulated depreciation and amortization. Depreciation and amortization are determined using the straight-line method over the estimated useful lives of the assets, which range between 3 and 7 years. Leasehold improvements are amortized over the shorter of the estimated useful lives of the assets or the terms of the lease. Expenditures for maintenance and repairs are expensed as incurred. Upon the sale or disposal of property and equipment, any gains or losses are included in operations. Property and equipment consisted of the following as of:
|  | June 30, 2017 |  | September 30, 2016
Software | $ | 47,974 | $ | 47,974
Leasehold improvements |  | 98,023 |  | 98,023
Furniture |  | 68,758 |  | 68,758
Equipment |  | 47,191 |  | 49,772
Total property and equipment |  | 261,946 |  | 264,527
Accumulated depreciation and amortization |  | (205,501) |  | (177,793)
Property and equipment, net | $ | 56,445 | $ | 86,734
Assets to be disposed of are reported at the lower of the carrying amounts or fair values, less the estimated costs to sell or dispose. During the nine months ended June 30, 2016, the Company recorded a gain on the disposal of property and equipment of $245. Depreciation expense for the nine months ended June 30, 2017 and 2016, was $33,107 and $38,817, respectively.

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- 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 Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -URI http://asc.fasb.org/topic&trid=2155823 + Details
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