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Investments (Tables)

3 Months Ended

Dec. 31, 2014

Investments, Debt and Equity Securities [Abstract]

Summary of Investments by Type of Security

The following table summarizes investments by type of security as of December 31, 2014:

		Cost				Gross Unrealized Gains				Gross Unrealized Losses				Fair Market Value
Available-for-sale securities:
Corporate debt securities, short-term		$	14,170,300			$	455			$	(10,452	)		$	14,160,303
Corporate debt securities, long-term			—				—				—				—
Total		$	14,170,300			$	455			$	(10,452	)		$	14,160,303

The following table summarizes investments by type of security as of 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 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:

		December 31, 2014				September 30, 2014
Short-term investments:
Corporate debt securities
Financial		$	7,171,700			$	9,334,140
Industrial			4,735,034				3,980,772
Utility			855,672				756,215
Commercial paper
Financial			1,397,897				2,198,043
Total short-term investments		$	14,160,303			$	16,269,170
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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