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Note 10 - Income Taxes (Tables)

12 Months Ended

Sep. 30, 2014

Income Tax Disclosure [Abstract]

Schedule of Components of Income Tax Expense (Benefit) [Table Text Block]

		Years ended September 30,
		2014				2013
Current tax expense
Federal		$	-			$	-
State			16,000				2,000
			16,000				2,000
Deferred (benefit) expense
Federal			(2,309,000	)			(779,000	)
State			(408,000	)			(138,000	)
			(2,717,000	)			(917,000	)
Change in valuation allowance			2,717,000				917,000
Provision for income taxes		$	16,000			$	2,000

Schedule of Effective Income Tax Rate Reconciliation [Table Text Block]

		Years ended September 30,
		2014				2013
Income taxes computed at the federal statutory rate		$	1,137,000			$	430,000
Change in valuation allowance			(2,717,000	)			(917,000	)
Expired net operating loss carryforwards			1,285,000				-
Nondeductible compensation, interest expense and other			8,000				8,000
State income taxes, net of federal tax benefit			102,000				70,000
Change in R&D credit carryover			79,000				(56,000	)
Stock options and other prior year true-ups			105,000				462,000
State business credit utilization			-				(4,000	)
Prior year tax adjustments			-				9,000
Other			17,000				-
		$	16,000			$	2,000

Schedule of Deferred Tax Assets and Liabilities [Table Text Block]

		At September 30,
Deferred tax assets:		2014				2013
Net operating loss carryforwards		$	16,920,000			$	19,576,000
Research and development credit			2,182,000				2,257,000
Share-based compensation			414,000				526,000
Equipment			(6,000	)			(18,000	)
Patents			174,000				230,000
Accruals and other			630,000				463,000
State tax deduction			(3,000	)			(2,000	)
Federal AMT Credit			49,000				49,000
Allowances			131,000				127,000
Gross deferred tax asset			20,491,000				23,208,000
Less valuation allowance			(20,491,000	)			(23,208,000	)
		$	-			$	-

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- Definition

Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 9

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319

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Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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