XML 54 R13.htm IDEA: XBRL DOCUMENT v2.4.0.8
Note 7 - Revenue Recognition
9 Months Ended
Jun. 30, 2013
Deferred Revenue Disclosure [Abstract]  
Deferred Revenue Disclosure [Text Block]

Note 7 - Revenue Recognition


     Proceeds from the sale of subscriptions for newspapers, court rule books and other publications and other services are recorded as deferred revenue and are included in earned revenue only when the services are provided, generally over the subscription term. Advertising revenues are recognized when advertisements are published and are net of commissions.


     The Company recognizes revenues from both the lease and sale of software products in accordance with ASC 985-605 Software Revenue Recognition. Revenues from leases of software products are recognized over the life of the lease while revenues from software product sales are recognized normally upon delivery, installation or acceptance pursuant to a signed agreement. Revenues from annual maintenance contracts generally call for the Company to provide software updates and upgrades to customers and are recognized ratably over the maintenance period. Consulting and other services are recognized upon acceptance by the customers.