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4. RESEARCH AND OFFICE EQUIPMENT (Tables)

12 Months Ended

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

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