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Property, Plant and Equipment, net | 9 Months Ended
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Jun. 30, 2014
Property, Plant and Equipment, net [Text Block] | 6. Property, Plant and Equipment, net Property, plant and equipment as of September 30, 2013 and June 30, 2014 consisted of the following:
|  | September 30, 2013 |  |  | June 30, 2014 |
Buildings | $ | 110,214,027 |  | $ | - |
Machinery and equipment |  | 125,617,004 |  |  | 7,816 |
Office equipment |  | 2,520,480 |  |  | 2,396 |
Motor vehicles |  | 1,722,492 |  |  | 116,842 |
|  | 240,074,003 |  |  | 127,054 |
Accumulated depreciation |  | (123,715,978 | ) |  | (8,292 | )
Construction in progress |  | 11,321,396 |  |  | 11,960,099 |
Prepayment for acquisition of property, plant and equipment |  | 558,013 |  |  | - |
Carrying amount | $ | 128,237,434 |  | $ | 12,078,861 |
(i) | Depreciation expense for the continuing operations is included in the condensed consolidated statements of operations and comprehensive loss as follows:
|  | Three months ended June 30, |  |  | Nine months ended June 30, |
|  | 2013 |  |  | 2014 |  |  | 2013 |  |  | 2014 |
Cost of revenues | $ | 3,634,835 |  | $ | 1,415,904 |  | $ | 11,029,359 |  | $ | 4,706,625 |
Research and development expenses |  | 92,751 |  |  | 149,372 |  |  | 373,167 |  |  | 396,926 |
Sales and marketing expenses |  | 34,820 |  |  | 27,357 |  |  | 101,673 |  |  | 84,194 |
General and administrative expenses |  | 873,827 |  |  | 800,203 |  |  | 2,490,275 |  |  | 2,490,383 |
| $ | 4,636,233 |  | $ | 2,392,836 |  | $ | 13,994,474 |  | $ | 7,678,128 |
(ii) | Construction in Progress
| Construction in progress as of September 30, 2013 mainly comprised of capital expenditures for the automation production line of BAK Tianjin. Construction in progress as of June 30, 2014 was mainly comprised of capital expenditures for the site of Dalian BAK Power.
| For the three months ended June 30, 2013 and 2014, the Company capitalized interest of $605,648 and $26,943, respectively, to the cost of construction in progress.
| For the nine months ended June 30, 2013 and 2014, the Company capitalized interest of $1,975,311 and $345,443, 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 the Company’s property, plant and equipment.. The Company charged impairment losses of $3.2 million and $14.6 million for the three and nine months ended June 30, 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 nine months ended June 30, 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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