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Investments (Tables)

9 Months Ended

Jun. 30, 2014

Text Block [Abstract]

Summary of Investments by Type of Security

The following table summarizes investments by type of security as of June 30, 2014:

		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Market Value
Available-for-sale securities:
Corporate debt securities, short-term		$	15,587,478			$	5,186			$	(1,095	)		$	15,591,569
Corporate debt securities, long-term			1,625,052				—				(1,356	)			1,623,696
Total		$	17,212,530			$	5,186			$	(2,451	)		$	17,215,265

The following table summarizes investments by type of security as of 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 are classified as Level 2, as represented in the following table:

		June 30, 2014				September 30, 2013
Short-term investments:
Corporate debt securities
Financial		$	9,462,537			$	3,411,661
Industrial			2,270,381				1,517,327
Utility			760,988				401,984
Commercial paper
Financial			2,297,660				—
Industrial			—				399,900
Certificate of deposit – financial			800,003				—
Total short-term investments		$	15,591,569			$	5,730,872
Long-term investments:
Corporate debt securities
Financial		$	1,623,696			$	—
Total long-term investments		$	1,623,696			$	—

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- 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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