PROPERTY AND EQUIPMENT

12 Months Ended

Sep. 30, 2014

Property, Plant and Equipment [Abstract]

Property, Plant and Equipment Disclosure [Text Block]

NOTE 5 PROPERTY AND EQUIPMENT

Property and equipment and related accumulated depreciation and amortization of continuing operations are summarized in the table below:

	As of September 30,
	2014		2013
Furniture, fixtures and equipment	$	436,120	$	404,871
Leasehold improvements		99,854		97,618
Property and equipment, cost		535,974		502,489
Less: accumulated depreciation and amortization		(436,984)		(372,502)
Property and equipment, net	$	98,990	$	129,987

- Definition

The entire disclosure for long-lived, physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, accounting policies and methodology, roll forwards, depreciation, depletion and amortization expense, including composite depreciation, accumulated depreciation, depletion and amortization expense, useful lives and method used, income statement disclosures, assets held for sale and public utility disclosures.

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