PROPERTY AND EQUIPMENT (Tables)

9 Months Ended

Jun. 30, 2012

Property and equipment, net, consist of the following (in thousands):

	Estimated	June 30,			September 30,
	Useful Life	2012			2011
Furniture and equipment	3-7 years	$	6,154		$	5,620
Leasehold improvements	1-9 years		2,660			2,656
LEAF property and equipment			−			11,939
			8,814			20,215
Accumulated depreciation and amortization			(5,911	)		(5,183	)
Accumulated depreciation and amortization - LEAF			−			(8,034	)
Property and equipment, net		$	2,903		$	6,998

- Definition

Tabular disclosure of the useful life and salvage value of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software.

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