XML 26 R14.htm IDEA: XBRL DOCUMENT

Construction in Progress

6 Months Ended

Mar. 31, 2016

Construction in Progress [Text Block]

8.	Construction in Progress

	Construction in progress as of September 30, 2015 and March 31, 2016 consisted of the following:

		September 30,			March 31,
		2015			2016
Construction in progress	$	13,009,922		$	16,242,021
Prepayment for acquisition of property, plant and equipment		29,451			2,509,335
Carrying amount	$	13,039,373		$	18,751,356

	Construction in progress as of September 30, 2015 and March 31, 2016 is mainly comprised of capital expenditures for the construction of the facilities and production lines of Dalian BAK Power.

	For the three months ended March 31, 2015 and 2016, the Company capitalized interest of $93,780 and $242,338, respectively, to the cost of construction in progress.

	For the six months ended March 31, 2015 and 2016, the Company capitalized interest of $191,041 and $490,430, respectively, to the cost of construction in progress.