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9. FIXED ASSETS | 9 Months Ended | 12 Months Ended
--- | --- | ---
Jun. 30, 2013 | Sep. 30, 2012
Notes to Financial Statements |  |
9. FIXED ASSETS | Property and equipment as of June 30, 2013 consisted of the following:
| Estimated |  | June 30, 2013 |
| Useful Lives |  | Purchased |  |  | Capital Leases |  |  | Total |
Machinery and equipment | 2-10 years |  | $ | 119,998 |  |  | $ | 87,039 |  |  | $ | 207,037 |
Leasehold improvements | 5-20 years |  |  | 603,612 |  |  |  | - |  |  |  | 603,612 |
Furniture and fixtures | 3-10 years |  |  | 73,539 |  |  |  | 101,260 |  |  |  | 174,799 |
Software and websites | 3-7 years |  |  | 63,782 |  |  |  | 44,849 |  |  |  | 108,631 |
Less: accumulated depreciation |  |  |  | (435,409 | ) |  |  | (216,400 | ) |  |  | (651,809 | )
|  |  | $ | 425,522 |  |  | $ | 16,748 |  |  | $ | 442,270 |
Fixed assets, net of accumulated depreciation, were $442,270 and $469,001 as of June 30, 2013 and September 30, 2012, respectively. Accumulated depreciation was $651,809 and $606,509 as of June 30, 2013 and September 30, 2012, respectively. Total depreciation expense was $49,160 and $43,823 for the nine months ended June 30, 2013 and 2012, respectively. All equipment is used for selling, general and administrative purposes and accordingly all depreciation is classified in selling, general and administrative expenses. | Fixed assets, net of accumulated depreciation, was $469,001 and $522,668 as of September 30, 2012 and 2011, respectively. Accumulated depreciation was $606,509 and $554,884 as of September 30, 2012 and 2011, respectively. Total depreciation expense, was $60,869 and $79,355 for the years ended September 30, 2012 and 2011, respectively. All equipment is used for selling, general and administrative purposes and accordingly all depreciation is classified in selling, general and administrative expenses. Property and equipment as of September 30, 2012 was comprised of the following:
| Estimated |  | September 30, 2012 |
| Useful Lives |  | Purchased |  |  | Capital Leases |  |  | Total |
Machinery and equipment | 2-10 years |  | $ | 119,331 |  |  | $ | 87,039 |  |  | $ | 206,370 |
Leasehold improvements | 5-20 years |  |  | 603,612 |  |  |  | - |  |  | $ | 603,612 |
Furniture and fixtures | 3-10 years |  |  | 55,307 |  |  |  | 101,260 |  |  | $ | 156,567 |
Software and websites | 3- 7 years |  |  | 64,112 |  |  |  | 44,849 |  |  | $ | 108,961 |
Less: accumulated depreciation |  |  |  | (400,516 | ) |  |  | (205,993 | ) |  | $ | (606,509 | )
|  |  | $ | 441,846 |  |  | $ | 27,155 |  |  | $ | 469,001 |
Property and equipment as of September 30, 2011 was comprised of the following:
| Estimated |  | September 30, 2011 |
| Useful Lives |  | Purchased |  |  | Capital Leases |  |  | Total |
Machinery and equipment | 3-10 years |  | $ | 134,616 |  |  | $ | 87,039 |  |  | $ | 221,655 |
Leasehold improvements | 20 years |  |  | 600,000 |  |  |  | - |  |  | $ | 600,000 |
Furniture and fixtures | 3-10 years |  |  | 45,676 |  |  |  | 101,260 |  |  | $ | 146,936 |
Software and websites | 3- 7 years |  |  | 64,112 |  |  |  | 44,849 |  |  | $ | 108,961 |
Less: accumulated depreciation |  |  |  | (374,021 | ) |  |  | (180,863 | ) |  | $ | (554,884 | )
|  |  | $ | 470,383 |  |  | $ | 52,285 |  |  | $ | 522,668 |

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 360 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6391110&loc=d3e2921-110230 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 210 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02.13-14) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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