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3. Balance Sheet Information (Tables)
 9 Months Ended
Jun. 30, 2015
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance sheet information
   June 30,   September 30, 
   2015   2014 
   (unaudited)     
Receivables, current, net:          
Accounts receivable, current  $1,646,680   $1,611,269 
Less: Allowance for doubtful accounts   (731,867)   (756,686)
   $914,813   $854,583 
Receivables, long term, net:          
Accounts receivable, long term  $344,572   $344,572 
Less: Allowance for doubtful accounts   (344,572)   (344,572)
   $–   $– 
Total receivables, net:          
Gross receivables  $1,991,252   $1,955,841 
Less: Allowance for doubtful accounts   (1,076,439)   (1,101,258)
   $914,813   $854,583 

 
Components of allowance for doubtful accounts

 

Components of allowance for doubtful accounts are as follows:          
Allowance for dilution and fees on amounts due from billing aggregators  $1,063,617   $1,063,633 
Allowance for customer refunds   1,905    2,107 
Allowance for other trade receivables   10,917    35,518 
   $1,076,439   $1,101,258 

 
Property and equipment, net

 

Property and equipment, net:          
Furnishings and fixtures  $120,197   $162,642 
Office, computer equipment and other   219,734    192,063 
    339,931    354,705 
Less: Accumulated depreciation   (241,573)   (201,591)
   $98,358   $153,114 
           

 
Intangible assets, net

 

           
Intangible assets, net:          
Domain name and marketing related intangibles  $1,521,015   $1,521,015 
Website and technology related intangibles   2,091,164    2,863,509 
Software   1,500,000    – 
Covenant not to compete   120,000    120,000 
    5,232,179    4,504,524 
Less: Accumulated amortization   (1,504,892)   (1,433,314)
   $3,727,287   $3,071,210 
           

 
Accrued liabilities

 

 

Accrued liabilities:          
Accrued payroll and bonuses  $114,458   $107,224 
Accruals under revenue sharing agreements   688    688 
Deferred revenue   511,704    548,004 
Accrued software costs   1,500,000    – 
Accrued expenses - other   411,216    390,114 
   $2,538,066   $1,046,030