7. PATENTS

Patents consisted of the following:


	June 30, 2011			September 30, 2010
Cost	$	459,998		$	486,910
Accumulated amortization		(225,984	)		(209,263	)

Patents, net	$	234,014		$	277,647

Amortization expense for the Company's patents was $23,734 and $27,497 for the nine months ended June 30, 2011 and 2010, respectively.

Each quarter, the Company reviews the ongoing value of its capitalized patent costs. In the first nine months of fiscal 2011, some of these assets were identified as being associated with patents that are no longer consistent with its business strategy. As a result of this review, the Company reduced the value of previously capitalized patents by $20,660 and $47,850 during the nine months ended June 30, 2011 and 2010, respectively.