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Construction in Progress
 12 Months Ended
Sep. 30, 2015
Construction in Progress [Text Block]
9.

Construction in Progress

Construction in progress as of September 30, 2014 and 2015 consisted of the following:

      2014     2015  
  Construction in progress $ 21,760,746   $ 13,009,922  
  Prepayment for acquisition of property, plant and equipment   426,569     29,451  
  Carrying amount $ 22,187,315   $ 13,039,373  

Construction in progress as of September 30, 2014 and 2015 is mainly comprised of capital expenditures for the construction of the facilities and production lines of Dalian BAK Power.

For the years ended September 30, 2014 and 2015, the Company capitalized interest of $388,798 and $527,104, respectively, to the cost of construction in progress.