PROPERTY AND EQUIPMENT

12 Months Ended

Sep. 30, 2012

Property, Plant and Equipment [Abstract]

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



	Estimated Useful Life	September 30,
	Estimated Useful Life	2012			2011
Furniture and equipment	3-7 years	$	6,123		$	5,620
Leasehold improvements	1-8 years	2,377			2,656
LEAF property and equipment		—			11,939
		8,500			20,215
Accumulated depreciation and amortization		(5,768		)	(5,183		)
Accumulated depreciation and amortization - LEAF		—			(8,034		)
Property and equipment, net		$	2,732		$	6,998

- Definition

The entire disclosure for 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. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

+ References+ Details