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6. INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2013

Income Tax Disclosure [Abstract]

Net deferred tax asset

		2013				2012
Net operating loss carryforwards		$	50,485,248			$	56,664,358
R&D credit			1,221,487				2,258,838
Stock-based compensation			3,323,353				2,455,231
Capitalized R&D			5,542,816				-
Vacation and other			270,121				193,163
Deferred rent			2,356,381				1,278,863
Total deferred tax assets			63,199,406				62,850,453
Derivative gain			(8,744,218	)			(4,681,855	)
Depreciation			-				(51,980	)
Fixed assets and intangibles			(1,968	)			-
Total deferred tax liabilities			(8,746,186	)			(4,733,835	)
Valuation allowance			(54,453,220	)			(58,116,618	)
Net deferred tax asset			-				-

Reconciliation of effective tax rate

		2013				2012				2011
Federal Rate			34.00	%			34.00	%			34.00	%
State tax rate, net of federal benefit			4.97				5.21				3.22
State tax rate change			(3.77	)			18.07				(12.06	)
Other adjustments			0.00				(0.53	)			(0.04	)
Expired tax attributes			(87.87	)			(33.54	)			0.00
Adjustment to Deferreds			14.30				0.00				0.00
Permanent differences			(1.59	)			(0.68	)			(0.48	)
Change in Valuation allowance			39.96				(23.53	)			(24.64	)
Effective tax rate			0.00	%			0.00	%			0.00	%

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- Definition

Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 2

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319

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- Definition

Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations.

+ References

Reference 1: http://www.xbrl.org/2003/role/presentationRef

-Publisher FASB

-Name Accounting Standards Codification

-Topic 740

-SubTopic 10

-Section 50

-Paragraph 12

-URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32687-109319

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