Note 4 - Accrued Expenses

9 Months Ended

Jun. 30, 2012

Payables and Accruals [Abstract]

Note 4 - Accrued Expenses

Accrued expenses consisted of the following at:

	June 30,		September 30,
	2012		2011
Accrued salaries	$	445,416	$	564,458
Interest payable		347,500		236,229
Claims payable		-		15,334
Other accrued expenses		338,912		190,793
Total accrued expenses	$	1,131,828	$	1,006,814

During the nine months ended June 30, 2012, $17,597 of accrued interest was included in the conversion of notes payable into common stock described in Note 6. During the same period, 5,000,000 shares of common stock were issued in settlement of $240,000 of accrued compensation.