7. PATENTS

Patents consisted of the following:


	December 31, 2011			September 30, 2011
Cost	$	441,522		$	458,912
Accumulated amortization		(233,594	)		(232,943	)

	$	207,928		$	225,969

Amortization expense for the Company's patents was $7,652 and $8,066 for the three months ended December 31, 2011 and 2010, respectively.

Each quarter, the Company reviews the ongoing value of its capitalized patent costs. In the first three months of fiscal 2012 and 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 $10,616 and $1,748 during the three months ended December 31, 2011 and 2010, respectively.