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Fair Value Measurements & Derivative Instruments (Tables)

9 Months Ended

Jun. 30, 2012

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]

Fair value measurements for assets and liabilities measured at fair value on a recurring basis

June 30, 2012:

		Level I				Level II				Level III				Total
Cash and cash equivalents		$	2,282,641			$	—			$	—			$	2,282,641
Marketable securities		$	108,965			$	—			$	—			$	108,965
Derivative assets		$	—			$	—			$	312,250			$	312,250
Derivative liabilities		$	—			$	—			$	869,766			$	869,766
September 30, 2011:
		Level I				Level II				Level III				Total
Cash and cash equivalents		$	7,507,389			$	—			$	—			$	7,507,389
Marketable securities		$	634,585			$	—			$	—			$	634,585
Derivative assets		$	—			$	—			$	161,125			$	161,125
Derivative liabilities		$	—			$	—			$	944,980			$	944,980

Assumptions used in valuing the derivative asset

Risk free interest rate			0.33	%
Expected life			1.6 Years
Dividend yield			none
Volatility			72	%

Reconciliation of the derivative asset

Value at October 1, 2011		$	161,125
Receipt of instruments			—
Increase in value			151,125
Net settlements			—
Value at June 30, 2012		$	312,250

Warrant [Member]

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]

Assumptions used in valuing the derivative liability

Risk free interest rate			0.41	%
Expected life			3.5 Years
Dividend yield			none
Volatility			100	%

Reconciliation of the derivative liability

Value at September 30, 2011		$	907,233
Receipt of instruments			—
Change in value			(74,330	)
Net settlements			—
Value at June 30, 2012		$	832,903

Exchange Rights [Member]

Fair Value Assets And Liabilities Measured On Recurring And Nonrecurring Basis Valuation Techniques [Line Items]

Assumptions used in valuing the derivative liability

Risk free interest rate			0.72	%
Expected life			5.5 Years
Dividend yield			none
Volatility			100	%

Reconciliation of the derivative liability

Value at September 30, 2011		$	30,892
Receipt of instruments			—
Change in value			(7,312	)
Net settlements			—
Value at June 30, 2012		$	23,580

X

- Definition

Fair value assumptions and methodology for assets.

+ References

No definition available.

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Fair value assumptions and methodology for liabilities.

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- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Tabular disclosure of the fair value measurement of liabilities using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets), and gains or losses recognized in other comprehensive income (loss) and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs) by class of liability.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (c)

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19207-110258



Reference 2: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 3

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19279-110258



Reference 3: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Statement of Financial Accounting Standard (FAS)

-Number 157

-Paragraph 32

-Subparagraph c

-LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy.

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Tabular disclosure of assets and liabilities, including [financial] instruments measured at fair value that are classified in stockholders' equity, if any, that are measured at fair value on a recurring basis. The disclosures contemplated herein include the fair value measurements at the reporting date by the level within the fair value hierarchy in which the fair value measurements in their entirety fall, segregating fair value measurements using quoted prices in active markets for identical assets (Level 1), significant other observable inputs (Level 2), and significant unobservable inputs (Level 3).

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 1

-URI http://asc.fasb.org/extlink&oid=7578670&loc=d3e19190-110258

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