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Note 5 - Intangible Assets
3 Months Ended
Dec. 31, 2012
Goodwill and Intangible Assets Disclosure [Text Block]

Note 5 - Intangible Assets

At December 31, 2012, New Dawn’s purchased software and customer relationships costs of $9,364,000 (net of accumulated amortization of $158,000) are being amortized over five years based on their estimated useful lives. 

The Company accounts for goodwill in accordance with ASC 350 Intangibles — Goodwill and Other. Goodwill is not amortized for financial statement purposes but evaluated for impairment annually, or whenever events or changes in circumstances indicate that the value may not be recoverable.