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2. Balance Sheet Information (Tables)

3 Months Ended

Dec. 31, 2013

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Balance sheet information

		December 31,				September 30,
		2013				2013
Receivables, current, net:
Accounts receivable, current		$	848,999			$	904,197
Less: Allowance for doubtful accounts			(708,452	)			(729,296	)
		$	140,547			$	174,901
Receivables, long term, net:
Accounts receivable, long term		$	363,540			$	374,708
Less: Allowance for doubtful accounts			(318,902	)			(330,069	)
		$	44,638			$	44,639
Total receivables, net:
Gross receivables		$	1,212,539			$	1,278,905
Less: Allowance for doubtful accounts			(1,027,354	)			(1,059,365	)
		$	185,185			$	219,540

Components of allowance for doubtful accounts

		December 31,				September 30,
		2013				2013
Allowance for dilution and fees on amounts due from billing aggregators		$	1,007,961			$	730,777
Allowance for customer refunds			2,428				6,281
		$	1,010,389			$	737,058

Property and equipment, net

		December 31,				September 30,
		2013				2013
Property and equipment, net:
Furnishings and fixtures		$	101,611			$	101,611
Office, computer equipment and other			410,747				404,580
			512,358				506,191
Less: Accumulated depreciation			(443,873	)			(435,029	)
		$	68,485			$	71,162

Intangible assets, net

		December 31,				September 30,
		2013				2013
Intangible assets, net:
Domain name and marketing related intangibles		$	1,513,708			$	1,513,708
Website and technology related intangibles			2,336,291				2,335,728
			3,849,999				3,849,436
Less:  Accumulated amortization			(1,096,901	)			(1,001,035	)
		$	2,753,098			$	2,848,401

Accrued liabilities

		December 31,				September 30,
		2013				2013
Accrued liabilities:
Deferred revenue		$	1,962			$	2,829
Accrued payroll and bonuses			27,951				27,330
Accruals under revenue sharing agreements			1,480				44,167
Accrued expenses - other			229,087				225,138
		$	260,480			$	299,464

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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



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-Subparagraph (SX 210.5-02.13)

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-Topic 350

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