INTANGIBLE AND OTHER ASSETS

9 Months Ended

Jun. 30, 2016

Goodwill and Intangible Assets Disclosure [Abstract]

INTANGIBLE AND OTHER ASSETS

4.    INTANGIBLE AND OTHER ASSETS

Intangible assets consist of the following as of June 30, 2016 and September 30, 2015

	June 30, 2016			September 30, 2015
Patents	$	60,387		$	51,596
Less: accumulated amortization		(9,212	)		(7,126	)
Intangible assets, net	$	51,175		$	44,470

Amortization expense for the nine months ended June 30, 2016 and 2015 was $2,086 and $1,873, respectively.

On April 26, 2016, the Company entered into Stock Purchase Agreement with James Harper (the "Agreement") to acquire a patent from Mr. Harper as represented in an Assignment of even date. Specifically, the Agreement grants 7,500, shares of the Company’s common stock to Mr. Harper in exchange for the Assignment of United States Patent No. 8,342829 issued January 8, 2013 by the United States Patent and Trademark Office (the “Patent”). The Assignment transfers the Patent and all rights associated therewith to the Company.

Through this Assignment, the Company is now the sole owner of the Patent, which is an invention entitled Electrolytic Reactor and Related Methods for Supplementing the Air Intake of an Internal Combustion Engine. The Company anticipates integrating this technology, in whole or in part, into its downdraft gasification system, enabling the capture and conversion of process byproducts into incremental energy.