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Intangible Assets
12 Months Ended
Sep. 30, 2012
Intangible Assets [Abstract]  
INTANGIBLE ASSETS

8. INTANGIBLE ASSETS

Intangible assets consisted of the following:

 

                 
    September 30,  
    2012     2011  

Cost

  $ 358,925     $ 458,912  

Accumulated amortization

    (200,468     (232,943
   

 

 

   

 

 

 
    $ 158,457     $ 225,969  
   

 

 

   

 

 

 
   
    Year ended September 30,  
    2012     2011  

Amortization expense

  $ 29,522     $ 31,418  

Loss on impairment of patents

    41,621       22,551  
   

 

 

   

 

 

 
    $ 71,143     $ 53,969  
   

 

 

   

 

 

 

Each quarter, the Company reviews the ongoing value of its capitalized patent costs. In the fiscal years ended September 30, 2012 and 2011, some of these assets were identified as being associated with patents no longer consistent with the Company’s business strategy. As a result of this review, the Company recorded a loss as shown above from the impairment of patents that were previously capitalized.

 

         

Estimated Amortization Expense Years Ended September 30,

     

2013

    23,850  

2014

    23,850  

2015

    23,850  

2016

    23,850  

2017

    23,850  

Thereafter

    39,207  
   

 

 

 
    $ 158,457