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7. INCOME TAXES (Tables)

12 Months Ended

Sep. 30, 2016

Income Tax Disclosure [Abstract]

Net deferred tax asset

		2016				2015
Net operating loss carryforwards		$	64,366,000			$	61,363,000
R&D credit			1,221,000				1,221,000
Stock-based compensation			6,379,000				5,855,000
Fixed assets and intangibles			57,000				41,000
Capitalized R&D			18,508,000				15,082,000
Vacation and other			179,000				114,000
Loan modification			-				57,000
Total deferred tax assets			90,710,000				83,733,000
Valuation allowance			(90,710,000	)			(83,733,000	)
Net deferred tax asset		$	-			$	-

Reconciliation of effective tax rate

		2016				2015				2014
Federal Rate			34.00	%			34.00	%			34.00	%
State tax rate, net of federal benefit			3.92				5.12				5.15
State tax rate change			(22.13	)			(0.15	)			(0.93	)
Other adjustments			(0.03	)			(0.21	)			0.00
Adjustment to deferreds			0.00				0.00				19.13
Permanent differences (1)			45.08				(0.71	)			(0.43	)
Change in valuation allowance			(60.84	)			(38.05	)			(58.78	)
Effective tax rate			0.00	%			0.00	%			0.00	%

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- References

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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=65882285&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=65882285&loc=d3e32687-109319

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