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Construction in Progress
 3 Months Ended
Dec. 31, 2014
Construction in Progress [Text Block]
7.

Construction in Progress

   
 

Construction in progress as of September 30, 2014 and December 31, 2014 consisted of the following:

      September 30,     December 31,  
      2014     2014  
  Construction in progress $ 21,760,746   $ 27,115,710  
  Prepayment for acquisition of property, plant and equipment   426,569     184,903  
  Carrying amount $ 22,187,315   $ 27,300,613  

Construction in progress as of September 30, 2014 and December 31, 2014 was mainly comprised of capital expenditures for the construction of the facilities and production lines of Dalian BAK Power.

For the three months ended December 31, 2013 and 2014, the Company capitalized interest of $233,080 and $97,261 respectively to the cost of construction in progress.