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RECLASSIFICATIONS

3 Months Ended

Dec. 31, 2015

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Reclassifications [Text Block]

3. RECLASSIFICATIONS

In the accompanying statements of income, the Company has reported revenues for the quarter ended December 31, 2015 and 2014 net of sales taxes and other revenue related taxes, due to a change in accounting policy. Previously, the Company had included these taxes in expense. The reclassifications amounted to $2.3 million for each of the quarters ended December 31, 2015 and 2014.

In the accompanying balance sheet, the Company has reported deferred tax assets and liabilities and assets as of December 31, 2015 and  September 30, 2015 as a net item in accordance with ASU 2015-17 explained above. Previously, these balance sheet accounts had been reported gross as assets and liabilities. This change resulted in a reclassification of $2.9 million and $3.4 million from current assets to long-term liabilities as of December 31, 2015 and September 30, 2015, respectively.

In the accompanying balance sheet, the Company has reported deferred debt issue costs as a reduction of long-term debt as of December 31, 2015 and September 30, 2015, in accordance with ASU 2015-03 explained above. Previously these balance sheet accounts had been reported as other assets. This change resulted in a reclassification of $464,129 and $339,856 from long-term assets to long-term liabilities as of December 31, 2015 and September 30, 2015, respectively.

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- References

No definition available.

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- Definition

The entire disclosure for classifying current financial statements, which may be different from classifications in the prior year's financial statements. Disclose any material changes in classification including an explanation of the reason for the change and the areas impacted.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 205
-SubTopic 10
-Section 50
-Paragraph 1
-URI http://asc.fasb.org/extlink&oid=6359566&loc=d3e326-107755

Reference 2: http://www.xbrl.org/2003/role/presentationRef
-Publisher SEC
-Name Regulation S-X (SX)
-Number 210
-Section 04
-Article 3

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