INVESTMENTS

3 Months Ended

Dec. 31, 2011

Investments Disclosure [Abstract]

Investments Disclosure [Text Block]

3. INVESTMENTS

While the Company was operating as a BDC from 2007 until withdrawing such election on January 20, 2009 and for a period thereafter, there were a number of relationships established which resulted in the majority of the Company’s investments being considered investments in affiliates. Currently, all of those relationships have ceased and the Company no longer has an affiliate relationship with its investments. Available-for-sale investments may be summarized as follows:

			Unrecognized
			Holding			Fair
	Cost		Gains (Losses)			Value
December 31, 2011(Restated)
Efftec International, Inc.	$	4,200	$	(4,000	)	$	200
North American Energy		1,530		16,830			18,360
	$	5,730	$	12,830		$	18,560
September 30, 2011
Efftec International, Inc.	$	4,200	$	(2,000	)	$	2,200
North American Energy		1,530		4,590			6,120
	$	5,730	$	2,590		$	8,320

Efftec International, Inc. (“EFFI”) has developed an Internet-based chiller tool. EFFI installs and sells this tool to its customer base. At December 31, 2011, the Company valued its investment in EFFI at $200 based on its posted bid price on that date. During the year ended September 30, 2010, the Company received 20,000 shares of EFFI common stock for a management contract valued at $8,800 (based on the trading price of EFFI on the date of the contract), collected $6,500 in cash as partial payment on its convertible note and received 624,761 shares of EFFI common stock in exchange for the balance of the convertible note and accrued interest receivable (convertible at $0.09 per share). The Company sold 110,000 shares of EFFI for $16,500 during the year ended September 30, 2010 and realized a profit of $6,600. During the three months ended December 31, 2011 and 2010, the Company did not sell any shares. The Company owns 20,000 shares on December 31, 2011.

North American Energy Resources, Inc. (“NAEY”) is an oil and gas development and production company with operations currently in Oklahoma. The Company valued its investment in NAEY shares at its posted trading price at December 30, 2011. The Company owns 153,000 shares on December 31, 2011.

Fair value for both available-for-sale securities is based on level one inputs, the posted bid/last trading price on December 30, 2011.