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Property, Plant and Equipment, net | 12 Months Ended
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Sep. 30, 2015
Property, Plant and Equipment, net [Text Block] |
8. | Property, Plant and Equipment, net
Property, plant and equipment as of September 30, 2014 and 2015 consisted of the following:
|  |  | 2014 |  |  | 2015 |
| Buildings | $ | - |  | $ | 18,440,000 |
| Machinery and equipment |  | - |  |  | 4,020,238 |
| Office equipment |  | 19,999 |  |  | 37,050 |
| Motor vehicles |  | 118,821 |  |  | 147,197 |
|  |  | 138,820 |  |  | 22,644,485 |
| Accumulated depreciation |  | (14,565 | ) |  | (369,665 | )
| Carrying amount | $ | 124,255 |  | $ | 22,274,820 |
Depreciation expense for the years ended September 30, 2014 and 2015 is included in the consolidated statements of operations as follows:
|  |  | 2014 |  |  | 2015 |
| Cost of revenues | $ | 4,706,625 |  | $ | 225,355 |
| Research and development expenses |  | 396,926 |  |  | 68,991 |
| Sales and marketing expenses |  | 84,194 |  |  | - |
| General and administrative expenses |  | 2,496,549 |  |  | 68,911 |
|  | $ | 7,684,294 |  | $ | 363,257 |
The Company has not yet obtained the property ownership of the buildings in its Dalian manufacture facilities with a carrying amount of $18,318,313 as of September 30, 2015. The management expects that they will obtain the property ownership rights by March 2016. The Company believes that there was no impairment of its property, plant and equipment for the years ended September 30, 2014 and 2015. During the years ended September 30, 2014 and 2015, the Company purchased machinery and equipment from BAK Tianjin in the amount of $4.3 million and $6.8 million (inclusive of VAT) respectively.

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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 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 Reference 2: 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=51717284&loc=d3e1361-107760 Reference 3: 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=51719941&loc=d3e2921-110230 Reference 4: 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 + Details
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