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4. RESEARCH AND OFFICE EQUIPMENT (Tables) | 12 Months Ended
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Sep. 30, 2013
Notes to Financial Statements |
Research and office equipment |
|  | 2013 |  | 2012 |
Research equipment |  | $ | 3,184,779 |  | $ | 3,108,340 |
Furniture and equipment |  |  | 139,992 |  |  | 102,490 |
Leasehold improvements |  |  | 131,910 |  |  | 131,910 |
|  |  | 3,456,681 |  |  | 3,342,740 |
Less: Accumulated depreciation and amortization |  |  | (2,967,345 | ) |  | (2,711,792 | )
Net research and office equipment |  | $ | 489,336 |  | $ | 630,948 |

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- Definition Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation. + References Reference 1: 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 Reference 2: 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) -URI http://asc.fasb.org/extlink&oid=6877327&loc=d3e13212-122682 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 02 -Paragraph 13 -Subparagraph b -Article 5 + Details
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