Property, Plant And Equipment

12 Months Ended

Sep. 30, 2013

Property, Plant And Equipment [Abstract]

3. PROPERTY, PLANT AND EQUIPMENT

Property, plant and equipment consisted of the following:


		September 30
		2013		2012

Land	$	143,000	$	143,000
Building and improvements		1,894,052		1,865,502
Machinery and equipment		3,414,342		3,407,157
Office equipment and fixtures		1,869,391		1,830,781

		7,320,785		7,246,440
Less: Accumulated depreciation		6,740,035		6,573,915

Property, plant and equipment, net	$	580,750	$	672,525

Depreciation expense	$	166,120	$	157,691

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details