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2. Balance Sheet Information

6 Months Ended

Mar. 31, 2014

Organization, Consolidation and Presentation of Financial Statements [Abstract]

Balance Sheet Information

Balance sheet information is as follows:

		March 31,				September 30,
		2014				2013
Receivables, current, net:
Accounts receivable, current		$	1,086,142			$	904,197
Less: Allowance for doubtful accounts			(714,578	)			(729,296	)
		$	371,564			$	174,901
Receivables, long term, net:
Accounts receivable, long term		$	355,243			$	374,708
Less: Allowance for doubtful accounts			(310,606	)			(330,069	)
		$	44,637			$	44,639
Total receivables, net:
Gross receivables		$	1,441,385			$	1,278,905
Less: Allowance for doubtful accounts			(1,025,184	)			(1,059,365	)
		$	416,201			$	219,540

Components of allowance for doubtful accounts are as follows:

		March 31,				September 30,
		2014				2013
Allowance for dilution and fees on amounts due from billing aggregators		$	998,450			$	730,777
Allowance for customer refunds			2,052				6,281
		$	1,000,502			$	737,058

		March 31,				September 30,
		2014				2013
Property and equipment, net:
Furnishings and fixtures		$	112,611			$	101,611
Office, computer equipment and other			445,721				404,580
			558,332				506,191
Less: Accumulated depreciation			(452,079	)			(435,029	)
		$	106,253			$	71,162

		March 31,				September 30,
		2014				2013
Intangible assets, net:
Domain name and marketing related intangibles		$	1,513,708			$	1,513,708
Website and technology related intangibles			2,369,291				2,335,728
			3,882,999				3,849,436
Less: Accumulated amortization			(1,193,889	)			(1,001,035	)
		$	2,689,110			$	2,848,401

		March 31,				September 30,
		2014				2013
Accrued liabilities:
Deferred revenue		$	1,795			$	2,829
Accrued payroll and bonuses			33,262				27,330
Deposits from customers			132,156				–
Deferred rent			34,213				35,625
Accruals under revenue sharing agreements			1,364				44,167
Accrued expenses - other			225,816				189,513
		$	428,606			$	299,464