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Property, Plant and Equipment, net | 3 Months Ended
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Dec. 31, 2013
Property, Plant and Equipment, net [Text Block] | 6. Property, Plant and Equipment, net Property, plant and equipment as of September 30, 2013 and December 31, 2013 consisted of the following:
|  | September 30, |  |  | December 31, |
|  | 2013 |  |  | 2013 |
Buildings | $ | 152,128,751 |  | $ | 157,266,353 |
Machinery and equipment |  | 125,617,004 |  |  | 126,226,956 |
Office equipment |  | 2,520,480 |  |  | 2,936,618 |
Motor vehicles |  | 1,722,492 |  |  | 1,782,062 |
|  | 281,988,727 |  |  | 288,211,989 |
Accumulated depreciation |  | (123,715,978 | ) |  | (127,671,824 | )
Construction in progress |  | 11,321,396 |  |  | 11,850,816 |
Prepayment for acquisition of property, plant and equipment |  | 558,013 |  |  | 2,342,721 |
Carrying amount | $ | 170,152,158 |  | $ | 174,733,702 |
(i) | Depreciation expense for the three months ended December 31, 2012 and 2013 is included in the condensed consolidated statements of operations as follows:
|  |  | Three months ended December 31, |
|  |  | 2012 |  |  | 2013 |
| Cost of revenues | $ | 3,941,806 |  | $ | 1,574,651 |
| Research and development expenses |  | 136,717 |  |  | 115,511 |
| Sales and marketing expenses |  | 32,582 |  |  | 28,776 |
| General and administrative expenses |  | 806,665 |  |  | 849,766 |
|  | $ | 4,917,770 |  | $ | 2,568,704 |
(ii) | The Company's Research and Development Test Centre in Shenzhen was completed in July 2013. The Company leased out a substantial part of the Research and Development Test Centre to third party tenants, for a period from three to ten years, and recognized rental income of $1.2 million for the three months ended December 31, 2013. As of September 30, 2013 and December 31, 2013, the Company had also received $715,398 and $1,109,950, respectively in rental deposits from its tenants .
| The following schedule provides an analysis of the Company's investment in property on operating leases by major classes as of December 31, 2013:
| Buildings | $ | 45,816,029 |
| Less: Accumulated depreciation |  | (310,894 | )
|  | $ | 45,505,135 |
The following is a schedule by years of minimum future rentals on noncancelable operating leases as of December 31, 2013. Year ending September 30,
| 2014 | $ | 4,314,481 |
| 2015 |  | 5,752,641 |
| 2016 |  | 5,740,618 |
| 2017 |  | 5,509,647 |
| 2018 |  | 5,113,120 |
| Later years |  | 7,067,278 |
|  | $ | 33,497,785 |
(iii) | Construction in Progress
| Construction in progress as of September 30, 2013 and December 31, 2013 was mainly comprised of capital expenditures for the automation production line of BAK Tianjin.
| For the three months ended December 31, 2012 and 2013, the Company capitalized interest of $709,860 and $233,080 respectively to the cost of construction in progress.
(iv) | Impairment charge
| During the course of the Company’s strategic review of its operations, the Company assessed the recoverability of the carrying value of the Company’s property, plant and equipment. The impairment charge, if any, 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. The Company believes that there was no further impairment of its property, plant and equipment for the quarters ended December 31, 2012 and 2013.

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- Definition The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, 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 360 -SubTopic 10 -Section 50 -Paragraph 1 -URI http://asc.fasb.org/extlink&oid=6391035&loc=d3e2868-110229 Reference 2: 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 Reference 3: 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 4: 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 + Details
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