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Note 7 - Intangible Assets
12 Months Ended
Sep. 30, 2014
Disclosure Text Block [Abstract]  
Intangible Assets Disclosure [Text Block]

7. INTANGIBLE ASSETS


Intangible assets consisted of the following:


   

September 30,

 
   

2014

   

2013

 

Cost

  $ 86,498     $ 93,938  

Accumulated amortization

    (32,663 )     (42,288 )

Intangible assets, net

  $ 53,835     $ 51,650  

   

Year ended September 30,

 
   

2014

   

2013

 

Amortization expense

  $ 5,725     $ 23,317  

Loss on sale or impairment of patents

    4,580       81,307  

Net sale or impairment of patents

  $ 10,305     $ 104,624  

 Each quarter, the Company reviews the ongoing value of its capitalized patent costs. In the fiscal years ended September 30, 2014 and 2013, 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,

       

2015

  $ 5,631  

2016

    5,631  

2017

    5,631  

2018

    5,631  

2019

    5,631  

Thereafter

    25,680  
    $ 53,835