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Investments (Tables)

12 Months Ended

Sep. 30, 2014

Investments, Debt and Equity Securities [Abstract]

Summary of Investments by Type of Security

The following table summarizes investments by security type as of September 30, 2014 and 2013:

		September 30, 2014
		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Market Value
Available-for-sale securities:
Corporate debt securities, short-term		$	16,273,996			$	1,472			$	(6,298	)		$	16,269,170
Corporate debt securities, long-term			2,075,002				—				(2,984	)			2,072,018
Total		$	18,348,998			$	1,472			$	(9,282	)		$	18,341,188

		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

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, 2014 and 2013, as represented in the following table:

		2014				2013
Short-term investments:
Corporate debt securities
Financial		$	9,334,140			$	3,411,661
Industrial			3,980,772				1,517,327
Utility			756,215				401,984
Commercial paper
Industrial			—				399,900
Financial			2,198,043				—
Total short-term investments		$	16,269,170			$	5,730,872
Long-term investments:
Corporate debt securities
Financial		$	1,564,505			$	—
Utility			507,513				—
Total long-term investments		$	2,072,018			$	—

X

- Definition

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.

+ References

Reference 1: 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=36462937&loc=d3e19279-110258



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2

-Subparagraph (a,b,bb)

-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19207-110258



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

-Publisher FASB

-Name Accounting Standards Codification

-Topic 820

-SubTopic 10

-Section 50

-Paragraph 2C

-URI http://asc.fasb.org/extlink&oid=36462937&loc=SL7498348-110258



Reference 4: 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=36462937&loc=d3e19190-110258

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X

- Definition

Tabular disclosure of the reconciliation of available-for-sale securities from cost basis to fair value.

+ References

No definition available.

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