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Construction in Progress
 12 Months Ended
Sep. 30, 2016
Construction in Progress [Text Block]
9.

Construction in Progress

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

      2015     2016  
  Construction in progress $ 13,009,922   $ 32,139,329  
  Prepayment for acquisition of property, plant and equipment   29,451     182,585  
  Carrying amount $ 13,039,373   $ 32,321,914  

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

For the years ended September 30, 2015 and 2016, the Company capitalized interest of $527,104 and $1,046,302, respectively, to the cost of construction in progress.