FAIR VALUE (Tables)

12 Months Ended

Sep. 30, 2013

Schedule of fair Value Measurements of Common Stock Warrants Using Significant Unobservable Inputs (Level 3)


Fair Value Measurements of Common Stock Warrants Using Significant Unobservable Inputs (Level 3)	Year Ended September 30,
	2013			2012
Balance at October 1,	$	—		$	—
Issuance of Series A and B Warrants		2,461,856			—
Adjustment resulting from change in value recognized in earnings (a)		7,508,146			—
Reclassification to equity upon exercise		(7,326,553	)		—
Balance at September 30,	$	2,643,449		$	—

(a) Adjustment resulting from change in fair value is the amount of total gains or losses for the period attributable to the change in unrealized gains or losses relating to liabilities held at the reporting date. The unrealized gain or loss is recorded in change in fair value of warrant liability in the accompanying condensed consolidated statements of operations.

- Definition

Tabular disclosure of the fair value measurement of assets using significant unobservable inputs (Level 3), a reconciliation of the beginning and ending balances, separately presenting changes during the period attributable to the following: (1) total gains or losses for the period (realized and unrealized), segregating those gains or losses included in earnings (or changes in net assets) and gains or losses recognized in other comprehensive income (loss), and a description of where those gains or losses included in earnings (or changes in net assets) are reported in the statement of income (or activities); (2) purchases, sales, issues, and settlements (each type disclosed separately); and (3) transfers in and transfers out of Level 3 (for example, transfers due to changes in the observability of significant inputs), by class of asset.

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