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Investments (Tables)

12 Months Ended

Sep. 30, 2015

Summary of Investments by Security Type

The following table summarizes investments by security type as of September 30, 2015 and 2014:

		September 30, 2015
		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Market Value
Available-for-sale securities:
Corporate debt securities, short-term		$	23,924,252			$	3,466			$	(6,390	)		$	23,921,328
Corporate debt securities, long-term			—				—				—				—
Total		$	23,924,252			$	3,466			$	(6,390	)		$	23,921,328

		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

Summary Of Fair Value Assets And Liabilities

		Significant Other Observable Inputs (Level 2)				Significant Unobservable Inputs (Level 3)
September 30, 2015:
Assets:
Short-term investments:
Corporate debt securities
Financial		$	10,308,482			$	-
Industrial			9,665,243				-
Utility		$	1,801,803			$	-
Commercial paper
Industrial			1,447,655				-
Financial			698,145				-
Total assets at fair value		$	23,921,328			$	-
Liabilities:
Acquisition-related contingent consideration			-				46,743
Total liabilities at fair value		$	-			$	46,743
September 30, 2014:
Assets:
Short-term investments:
Corporate debt securities
Financial		$	9,334,140			$	-
Industrial			3,980,772				-
Utility			756,215				-
Commercial paper
Financial			2,198,043				-
Long-term investments:
Corporate debt securities
Financial		$	1,564,505			$	-
Utility			507,513				-
Total assets at fair value		$	18,341,188			$	-
Liabilities:
Acquisition-related contingent consideration			-				-
Total liabilities at fair value		$	-			$	-

Contingent Consideration

Summary of Contingent Consideration Measured at Fair Value

The following table includes a summary of the contingent consideration measured at fair value using significant unobservable inputs (Level 3) during the year ended September 30, 2015:

Balance at September 30, 2014		$	-
Expenses recorded due to changes in fair value			46,743
Payments			-
Balance at September 30, 2015		$	46,743

X

- Definition

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



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-URI http://asc.fasb.org/extlink&oid=36462937&loc=d3e19279-110258



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-Name Accounting Standards Codification



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+ References

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



-Publisher FASB



-Name Accounting Standards Codification



-Topic 820



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-Section 50



-Paragraph 1



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