Note 4.

Capital Leases

On August 1, 2010, the Company entered into a financial lease agreement with Dell Financial Services for new computer servers. The cost of the equipment under the capital lease, in the amount of $22,000, is included in the consolidated balance sheets as property, plant and equipment. Accumulated amortization of the leased equipment at September 30, 2013 was approximately $22,000. The capital lease is in the amount of $20,698 including interest of $1,605 (implicit interest rate 5.3%). The 36 month lease was fully amortized on August 1, 2013.

On September 4, 2011, TPT entered into a financial lease agreement with Diependael Leasing, BV for equipment related to the production of ALUPREM. The cost of the equipment under the capital lease, in the amount of €38,360 ($51,882), is included in the consolidated balance sheets as property, plant and equipment. Accumulated amortization of the leased equipment at September 30, 2013 was approximately €25,000 ($33,800). The capital lease is in the amount of €41,256 ($55,799) including interest of €2,896 ($3,917) (implicit interest rate 4.786%). The lease term is 36 months with equal monthly installments of €1,146 ($1,550). The net present value of the lease at September 30, 2013 was €12,310 ($17,000).