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Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net | 6 Months Ended
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Mar. 31, 2013
Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net [Text Block] | 6. Property, Plant and Equipment, net, Prepaid Land Use Rights, net and Intangible Assets, net (a) Property, plant and equipment as of September 30, 2012 and March 31, 2013 consisted of the following:
|  |  | September 30, |  |  | March 31, |
|  |  | 2012 |  |  | 2013 |
| Buildings | $ | 115,034,342 |  | $ | 111,718,629 |
| Machinery and equipment |  | 168,947,314 |  |  | 168,796,297 |
| Office equipment |  | 2,624,137 |  |  | 2,668,477 |
| Motor vehicles |  | 1,486,337 |  |  | 1,558,017 |
|  |  | 288,092,130 |  |  | 284,741,420 |
| Accumulated depreciation |  | (102,766,292 | ) |  | (113,590,590 | )
| Construction in progress |  | 51,714,066 |  |  | 71,104,788 |
| Prepayment for acquisition of property, plant and equipment |  | 1,717,991 |  |  | 4,448,084 |
| Carrying amount | $ | 238,757,895 |  | $ | 246,703,702 |
(i) Depreciation expense for the six months ended March 31, 2012 and 2013 is included in the condensed consolidated statements of operations and comprehensive loss as follows:
|  | Three months ended March 31, |  |  | Six months ended March 31, |
|  | 2012 |  |  | 2013 |  |  | 2012 |  |  | 2013 |
Cost of revenues | $ | 3,703,196 |  | $ | 3,452,718 |  | $ | 7,411,674 |  | $ | 7,394,523 |
Research and development expenses |  | 149,438 |  |  | 143,699 |  |  | 289,785 |  |  | 280,416 |
Sales and marketing expenses |  | 43,096 |  |  | 34,271 |  |  | 86,861 |  |  | 66,853 |
General and administrative |  | 817,095 |  |  | 809,784 |  |  | 1,639,477 |  |  | 1,616,449 |
expenses |  |  |  |  |  |  |  |  |  |  |  |
| $ | 4,712,825 |  | $ | 4,440,472 |  | $ | 9,427,797 |  | $ | 9,358,241 |
(ii) Construction in Progress Construction in progress mainly comprises capital expenditures for construction of the Company’s new corporate campus, including offices, factories and a Research and Development Test Centre. For the three months ended March 31, 2012 and 2013, the Company capitalized interest of $645,499 and $659,803 respectively to the cost of construction in progress. For the six months ended March 31, 2012 and 2013, the Company capitalized interest of $770,353 and $1,369,663 respectively to the cost of construction in progress. (iii) Impairment charge During the course of the Company’s strategic review of its operations, the Company assessed the recoverability of the carrying value of certain property, plant and equipment which resulted in impairment losses of $11.4 million and $11.4 million for the three and six months ended March 31, 2013, respectively, and of nil and $2.7 million for the three and six months ended March 31, 2012, respectively. The impairment charge represented the excess of carrying amounts of the Company’s property, plant and equipment over the estimated discounted cash flows expected to be generated by the Company’s production facilities in Shenzhen primarily for the production of aluminum-case cells. (b) Prepaid land use rights Prepaid land use rights as of September 30, 2012 and March 31, 2013 consisted of the followings:
|  | September 30, |  |  | March 31, |
|  | 2012 |  |  | 2013 |
Prepaid land use rights | $ | 36,977,372 |  | $ | 37,442,597 |
Accumulated amortization |  | (4,473,511 | ) |  | (4,690,061 | )
| $ | 32,503,861 |  | $ | 32,752,536 |
Amortization expenses of the prepaid land use rights were $285,246 and $391,519 for the three months ended March 31, 2012 and 2013 and $538,783 and $577,454 for the six months March 31, 2012 and 2013 respectively. The Company has committed to pledge its construction in progress and land use rights certificate relating to the Company’s Research and Development Test Centre (Note 7) to China Development Bank with the net carrying amount of $40,723,035 as of March 31, 2013. On April 7, 2010, the pledge of the land use rights certificate to China Development Bank was approved by the relevant government bureau. On April 20, 2010, the relevant land use rights certificate was pledged to China Development Bank. On March 12, 2012, the Company borrowed a non-interest bearing loan in the amount of approximately $13,402,926 from a third-party Tianjin Zhantuo International Trading Co., Ltd. The Company has pledged one portion of its land use right located in Tianjin Industrial Park Zone with net book value of $9,577,458 to Tianjin Zhantuo International Trading Co., Ltd. (c) Intangible Assets, net Intangible assets as of March 31, 2013 and September 30, 2012 consist of the following:
|  | September 30, |  |  | March 31, |
|  | 2012 |  |  | 2013 |
Trademarks, computer software and technology | $ | 1,073,138 |  | $ | 1,422,468 |
Less: Accumulated amortization |  | (445,075 | ) |  | (1,195,678 | )
| $ | 628,063 |  | $ | 226,790 |
Intangible assets represent the trademarks, computer software and technology used for battery production and research. Amortization expenses were $332,257 and $54,149 for the three months ended March 31, 2012 and 2013 and $360,239 and $86,817 for six months ended March 31, 2012 and 2013 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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