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Property, Plant and Equipment, net | 12 Months Ended
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Sep. 30, 2012
Property, Plant and Equipment, net [Text Block] |
8 | Property, Plant and Equipment, net
| Property, plant and equipment as of September 30, 2011 and 2012 consist of the following:
|  |  | 2011 |  |  | 2012 |
| Buildings | $ | 127,025,347 |  | $ | 129,998,425 |
| Machinery and equipment |  | 159,355,671 |  |  | 171,393,610 |
| Office equipment |  | 2,519,208 |  |  | 2,624,137 |
| Motor vehicles |  | 1,453,456 |  |  | 1,486,337 |
|  |  | 290,353,682 |  |  | 305,502,509 |
| Accumulated depreciation |  | (80,673,667 | ) |  | (102,766,292 | )
| Construction in progress |  | 45,305,701 |  |  | 52,442,114 |
| Prepayment for acquisition of property, plant and equipment |  | 1,466,207 |  |  | 1,717,991 |
| Assets held for abandonment |  | 744,356 |  |  | - |
| Net book value |  | 257,196,279 |  |  | 256,896,322 |
| Impairment charge |  | (13,958,165 | ) |  | (18,138,427 | )
| Carried amount | $ | 243,238,114 |  | $ | 238,757,895 |
| Property, plant and equipment with net book value of US$4,576 were sold during the year ended September 30, 2012 for US$20,682, resulting in a gain of $16,106.
| Property, plant and equipment with net book value of US$185,039 were sold during the year ended September 30, 2011 for US$656,483, resulting in a profit of $471,444.
(i) | Depreciation expense is included in the consolidated statements of operations and comprehensive loss as follows:
|  |  | 2011 |  |  | 2012 |
| Cost of revenues | $ | 14,190,901 |  | $ | 13,551,240 |
| Research and development expenses |  | 487,914 |  |  | 604,223 |
| Sales and marketing expenses |  | 392,390 |  |  | 172,189 |
| General and administrative expenses |  | 2,737,675 |  |  | 3,316,192 |
|  | $ | 17,808,880 |  | $ | 17,643,844 |
(ii) | Construction in Progress
| Construction in progress mainly comprises capital expenditures for construction of the Company’s new corporate campus, including offices, factories, staff dormitories and R&D centre.
| For the years ended September 30, 2011 and 2012, the Company capitalized interest of US$368,227 and US$1,767,649, respectively, to the cost of construction in progress.
(iii) | Pledged Property, Plant and Equipment
| As of September 30, 2011 and 2012, machinery and equipment with net book value of US$56,376,435 and US$47,255,604 of the Company were pledged as collateral under certain loan arrangements (see Notes 11 and 12).
(iv) | Assets held for abandonment
|  |  | 2011 |  |  | 2012 |
| Net book value | $ | 744,356 |  | $ | - |
| Less: impairment charge |  | (744,356 | ) |  | - |
| Carried amount | $ | - |  | $ | - |
There was no property, plant and equipment held for abandonment as of September 30, 2012.
(v) | Impairment charge
| During the course of the Company's strategic review of its operations in the years ended September 30, 2011 and 2012, the Company assessed the recoverability of the carrying value of certain property, plant and equipment which resulted in impairment losses of approximately US$6.5 million and US$3.9 million for the years ended September 30, 2011 and 2012 respectively.

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- Definition The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, 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 205 -SubTopic 20 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6360339&loc=d3e1361-107760 Reference 2: 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 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher AICPA -Name Accounting Principles Board Opinion (APB) -Number 12 -Paragraph 5 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 4: 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 5: 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 + Details
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