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Balance Sheet Information | 6 Months Ended
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Mar. 31, 2012
Balance Sheet Information | Note 2: Balance Sheet Information Balance sheet information is as follows:
|  | March 31, |  |  | September 30, |
|  | 2012 |  |  | 2011 |
|  | (unaudited) |  |  |  |
Receivables, current, net: |  |  |  |  |  |  |  |
Accounts receivable, current |  | $ | 2,030,132 |  |  | $ | 2,080,747 |
Less: Allowance for doubtful accounts |  |  | (1,517,831 | ) |  |  | (1,425,891 | )
|  | $ | 512,301 |  |  | $ | 654,856 |
Receivables, long term, net: |  |  |  |  |  |  |  |
Accounts receivable, long term |  | $ | 498,832 |  |  | $ | 569,178 |
Less: Allowance for doubtful accounts |  |  | (134,741 | ) |  |  | (197,740 | )
|  | $ | 364,091 |  |  | $ | 371,438 |
Total receivables, net: |  |  |  |  |  |  |  |
Gross receivables |  | $ | 2,528,964 |  |  | $ | 2,649,925 |
Less: Allowance for doubtful accounts |  |  | (1,652,572 | ) |  |  | (1,623,631 | )
|  | $ | 876,392 |  |  | $ | 1,026,294 |
Our accounts receivable consist primarily of amounts due from customers of our directory services business. During the quarter ended March 31, 2012, the Company discovered it was incorrectly netting certain allowance accounts against gross receivables. From this review and for the quarter ended March 31, 2012, the Company concluded that it should gross up its receivables by approximately $350,000 with an equal offset and increase to its allowance for doubtful accounts from the methodology formerly used by the Company. The net accounts receivable balances were not impacted for this period or any prior period. Components of allowance for doubtful accounts are as follows:
|  | March 31, |  |  | September 30, |
|  | 2012 |  |  | 2011 |
|  | (unaudited) |  |  |  |
Allowance for dilution and fees on amounts due from billing aggregators |  | $ | 1,638,870 |  |  | $ | 1,477,769 |
Allowance for customer refunds |  |  | 13,702 |  |  |  | 145,862 |
|  | $ | 1,652,572 |  |  | $ | 1,623,631 |
|  | March 31, |  |  | September 30, |
|  | 2012 |  |  | 2011 |
|  | (unaudited) |  |  |  |
Property and equipment, net: |  |  |  |  |  |  |  |
Leasehold improvements |  | $ | 201,476 |  |  | $ | 201,476 |
Furnishings and fixtures |  |  | 233,577 |  |  |  | 233,577 |
Office, computer equipment and other |  |  | 426,931 |  |  |  | 426,931 |
|  |  | 861,984 |  |  |  | 861,984 |
Less: Accumulated depreciation |  |  | (770,381 | ) |  |  | (690,783 | )
|  | $ | 91,603 |  |  | $ | 171,201 |
|  | March 31, |  |  | September 30, |
|  | 2012 |  |  | 2011 |
|  | (unaudited) |  |  |  |
Intangible assets, net: |  |  |  |  |  |  |  |
Domain name and marketing related intangibles |  | $ | 1,517,769 |  |  | $ | 1,509,600 |
Website and technology related intangibles |  |  | 351,941 |  |  |  | 351,941 |
|  |  | 1,869,710 |  |  |  | 1,861,541 |
Less: Accumulated amortization |  |  | (696,279 | ) |  |  | (639,207 | )
|  | $ | 1,173,431 |  |  | $ | 1,222,334 |
|  | March 31, |  |  | September 30, |
|  | 2012 |  |  | 2011 |
|  | (unaudited) |  |  |  |
Accrued liabilities: |  |  |  |  |  |  |  |
Deferred revenue |  | $ | 3,016 |  |  | $ | 14,553 |
Accrued payroll and bonuses |  |  | 39,421 |  |  |  | 63,043 |
Accruals under revenue sharing agreements |  |  | 77,756 |  |  |  | 86,550 |
Accrued expenses - other |  |  | 215,824 |  |  |  | 260,449 |
|  | $ | 336,017 |  |  | $ | 424,595 |

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- Definition The entire disclosure for supplemental balance sheet disclosures, including descriptions and amounts for assets, liabilities, and equity. + References No definition available. + Details
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