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Fair Value Measurements
12 Months Ended
Sep. 30, 2012
Fair Value Measurements [Abstract]  
FAIR VALUE MEASUREMENTS

4. FAIR VALUE MEASUREMENTS

At September 30, 2012, there was no difference between the carrying value and fair market value of the Company’s cash equivalents. For certain financial instruments, including accounts receivable, accounts payable and accrued expenses, the carrying amounts approximate fair value due to their relatively short maturities.

As of September 30, 2012 and 2011, the Company had no financial instruments that are required to be measured at fair value on a recurring basis.