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Investments (Tables)

12 Months Ended

Sep. 30, 2013

Text Block [Abstract]

Summary of Investments by Type of Security

The following table summarizes investments by security type as of September 30, 2013 and 2012:

		September 30, 2013
		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Market Value
Available-for-sale securities:
Corporate debt securities, short-term		$	5,729,034			$	2,378			$	(540	)		$	5,730,872
Corporate debt securities, long-term			—				—				—				—
Total		$	5,729,034			$	2,378			$	(540	)		$	5,730,872

		September 30, 2012
		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Market Value
Available-for-sale securities:
Corporate debt securities, short-term		$	5,818,549			$	3,343			$	(2,355	)		$	5,819,537
Corporate debt securities, long-term			2,087,294				684				(2,288	)			2,085,690
Total		$	7,905,843			$	4,027			$	(4,643	)		$	7,905,227

Summary of Fair Value of Investments Measured on Recurring Basis

Based on the fair value hierarchy, all of the Company’s investments were classified as Level 2 at September 30, 2013 and 2012, as represented in the following table:

		2013				2012
Short-term investments:
Corporate debt securities
Financial		$	3,411,661			$	1,604,618
Industrial			1,517,327				2,264,934
Utility			401,984				—
Commercial paper
Industrial			399,900				348,817
Financial			—				1,197,730
Certificate of deposit—financial			—				403,438
Total short-term investments		$	5,730,872			$	5,819,537
Long-term investments:
Corporate debt securities
Financial		$	—			$	1,237,992
Industrial			—				426,974
Utility			—				420,724
Total long-term investments		$	—			$	2,085,690

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- Definition

Tabular disclosure of available-for-sale securities which includes, but is not limited to, changes in the cost basis and fair value, fair value and gross unrealized gain (loss), fair values by type of security, contractual maturity and classification, amortized cost basis, contracts to acquire securities to be accounted for as available-for-sale, debt maturities, transfers to trading, change in net unrealized holding gain (loss) net of tax, continuous unrealized loss position fair value, aggregate losses qualitative disclosures, other than temporary impairment (OTTI) losses or other disclosures related to available for sale securities.

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Tabular disclosure of financial instruments measured at fair value, including those classified in shareholders' equity measured on a recurring or nonrecurring basis. Disclosures include, but are not limited to, fair value measurements recorded and the reasons for the measurements, level within the fair value hierarchy in which the fair value measurements are categorized and transfers between levels 1 and 2. Nonrecurring fair value measurements are those that are required or permitted in the statement of financial position in particular circumstances.

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