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4. RESEARCH AND OFFICE EQUIPMENT

12 Months Ended

Sep. 30, 2013

Research and office equipment at September 30, 2013 and 2012, consists of the following:

	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

Depreciation expense for the years ended September 30, 2013, 2012 and 2011 totaled $275,917, $447,171, and $447,174, respectively. During the years ended September 30, 2013, 2012 and 2011, equipment with a net book value of $4,350, $9,399 and $2,828, respectively, was retired.

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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