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Property, Plant and Equipment, net | 6 Months Ended
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Mar. 31, 2014
Property, Plant and Equipment, net [Text Block] | 6. Property, Plant and Equipment, net Property, plant and equipment as of September 30, 2013 and March 31, 2014 consisted of the following:
|  | September 30, 2013 |  |  | March 31, 2014 |
Buildings | $ | 152,128,751 |  | $ | 153,178,821 |
Machinery and equipment |  | 125,617,004 |  |  | 123,860,772 |
Office equipment |  | 2,520,480 |  |  | 2,925,405 |
Motor vehicles |  | 1,722,492 |  |  | 1,736,098 |
|  | 281,988,727 |  |  | 281,701,096 |
Accumulated depreciation |  | (123,715,978 | ) |  | (127,006,350 | )
Construction in progress |  | 11,321,396 |  |  | 18,802,597 |
Prepayment for acquisition of property, plant and equipment |  | 558,013 |  |  | 3,970,186 |
Carrying amount | $ | 170,152,158 |  | $ | 177,467,529 |
(i) | Depreciation expense is included in the condensed consolidated statements of operations and comprehensive loss as follows:
|  |  | Three months ended March 31, |  |  | Six months ended March 31, |
|  |  | 2013 |  |  | 2014 |  |  | 2013 |  |  | 2014 |
| Cost of revenues | $ | 3,452,718 |  | $ | 1,716,070 |  | $ | 7,394,524 |  | $ | 3,290,721 |
| Research and development expenses |  | 143,699 |  |  | 132,043 |  |  | 280,416 |  |  | 247,554 |
| Sales and marketing expenses |  | 34,271 |  |  | 28,061 |  |  | 66,853 |  |  | 56,837 |
| General and administrative expenses |  | 809,783 |  |  | 840,414 |  |  | 1,616,448 |  |  | 1,690,180 |
|  | $ | 4,440,471 |  | $ | 2,716,588 |  | $ | 9,358,241 |  | $ | 5,285,292 |
(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 $1.4 million for the three months ended March 31, 2014 and $2.6 million for the six months ended March 31, 2014. As of September 30, 2013 and March 31, 2014, the Company had also received $715,398 and $1,200,176, 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 March 31, 2014:
| Buildings | $ | 44,619,829 |
| Less: Accumulated depreciation |  | (605,555 | )
|  | $ | 44,014,274 |
The following is a schedule by years of minimum future rentals on noncancelable operating leases as of March 31, 2014.
| Year ending September 30, |  |  |
| 2014 | $ | 2,869,498 |
| 2015 |  | 5,738,995 |
| 2016 |  | 5,712,258 |
| 2017 |  | 5,274,237 |
| 2018 |  | 4,743,803 |
| Later years |  | 6,270,239 |
|  | $ | 30,609,030 |
(iii) | Construction in Progress
| Construction in progress as of September 30, 2013 and March 31, 2014 was mainly comprised of capital expenditures for the automation production line of BAK Tianjin and the site of Dalian BAK Power.
| For the three months ended March 31, 2013 and 2014, the Company capitalized interest of $659,803 and $85,420, respectively, to the cost of construction in progress.
| For the six months ended March 31, 2013 and 2014, the Company capitalized interest of $1,369,663 and $318,500, 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 existed, 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 charged impairment losses of $11.4 million and $11.4 million for the three and six months ended March 31, 2013, 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. The Company believes that there was no further impairment for the three and six months ended March 31, 2014.

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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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