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Intangible Assets, net
 3 Months Ended
Dec. 31, 2016
Intangible Assets, net [Text Block]
10.

Intangible Assets, net

Intangible assets as of September 30, 2016 and December 31, 2016 consisted of the followings:

      September 30,     December 31,  
      2016     2016  
  Computer software at cost $ 26,662   $ 25,613  
  Accumulated amortization   (3,777 )   (4,269 )
    $ 22,885   $ 21,344  

Amortization expenses were $697 and $651 for the three months ended December 31, 2015 and 2016, respectively.