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5. RESEARCH AND OFFICE EQUIPMENT
 12 Months Ended
Sep. 30, 2016
Notes to Financial Statements  
5. RESEARCH AND OFFICE EQUIPMENT

Research and office equipment consisted of the following at September 30:

 

    2016     2015  
             
Research equipment   $ 3,158,633     $ 3,268,757  
Furniture and equipment     133,499       141,347  
Leasehold improvements     131,910       131,910  
                 
      3,424,042       3,542,014  
                 
Accumulated depreciation and amortization     (3,197,826 )     (3,234,548 )
                 
Net research and office equipment   $ 226,216     $ 307,466  

 

Depreciation expense for the years ended September 30, 2016, 2015 and 2014 totaled approximately $112,000, $166,000 and $189,000, respectively. One asset is recorded under capital lease with a net book value of $0 and approximately $8,000 on September 30, 2016 and 2015, respectively. Amortization of the capital lease asset is included in general and administrative expenses on the Statements of Operations.