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Deferred Revenue and Other Long-term Payables | 6 Months Ended
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Mar. 31, 2013
Deferred Revenue and Other Long-term Payables [Text Block] | 11. Deferred Revenue and Other Long-term Payables (a) Deferred Revenue Deferred revenue mainly represents a government grant subsidy for additional cost of land use rights relating to BAK Industrial Park, which is amortized on a straight-line basis over the estimated useful lives of the depreciable facilities constructed thereon of 35 years. (b) Other Long-term Payables Other long-term payables as of September 30, 2012 and March 31, 2013 consist of the following:
|  | September 30, |  |  | March 31, |
|  | 2012 |  |  | 2013 |
Government subsidies received for:- |  |  |  |  |  |
- Automated high-power lithium battery project from the National |  |  |  |  |  |
Development and Reform Commission and Ministry of Industry and |  |  |  |  |  |
Information Technology |  |  |  |  |  |
| $ | 7,913,200 |  | $ | 8,012,759 |
- New energy innovation project from the Ministry of Finance |  |  |  |  | 9,665,571 |
- Various lithium battery related projects from various government authorities |  | 2,384,126 |  |  | 4,197,426 |
Others |  | 67,046 |  |  | - |
| $ | 10,364,372 |  | $ | 21,875,756 |
The Company will recognize these grant as income or offset with related expenditure when there were no present and future obligation for the subsidized projects.

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- Definition The entire disclosure for other liabilities. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 20, 24 -Article 5 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 210.5-02.20,24) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 + Details
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