Annual report pursuant to Section 13 and 15(d)

3. Balance Sheet Detail Information (Tables)

v3.6.0.2
3. Balance Sheet Detail Information (Tables)
12 Months Ended
Sep. 30, 2016
Organization, Consolidation and Presentation of Financial Statements [Abstract]  
Balance sheet detail information
  September 30,     September 30,  
    2016     2015  
Trade and other receivables, current, net:                
Accounts receivable, current   $ 9,151,663     $ 9,007,127  
Less: Allowance for doubtful accounts     (816,862 )     (763,135 )
    $ 8,334,801     $ 8,243,992  
Trade and other receivables, long term, net:                
Accounts receivable, long term   $ 344,572     $ 344,572  
Less: Allowance for doubtful accounts     (344,572 )     (344,572 )
    $     $  
Total trade and other receivables, net:                
Gross trade and other receivables   $ 9,496,235     $ 9,351,699  
Less: Allowance for doubtful accounts     (1,161,434 )     (1,107,707 )
    $ 8,334,801     $ 8,243,992  
Components of allowance for doubtful accounts
Components of allowance for doubtful accounts are as follows:                
                 
Allowance for dilution and fees on amounts due from billing aggregators   $ 1,063,617     $ 1,063,617  
Allowance for customer refunds     1,230       1,715  
Allowance for other trade receivables     96,587       42,375  
    $ 1,161,434     $ 1,107,707  
Schedule of inventory
Inventory                
Raw materials   $ 6,664,286     $ 6,715,298  
Work in progress     773,238       836,837  
Finished goods     4,721,371       6,185,741  
      12,158,895       13,737,876  
Less: Obsolescence reserve     (1,105,810 )     (402,278 )
    $ 11,053,085     $ 13,335,598  
Schedule of property and equipment
Property and equipment, net:                
Land and improvements   $     $ 687,999  
Building and improvements     6,780,959       4,202,000  
Transportation equipment     77,419       77,419  
Machinery and equipment     10,211,565       7,676,561  
Furnishings and fixtures     192,701       211,701  
Office, computer equipment and other     216,793       244,674  
      17,479,437       13,100,354  
Less: Accumulated depreciation     (3,464,936 )     (618,453 )
    $ 14,014,501     $ 12,481,901  
Schedule of intangible assets
Intangible assets, net:                
Domain name and marketing related intangibles   $ 18,957     $ 18,957  
Website and technology related intangibles           25,300  
Customer Relationships intangible     402,452        
Purchased software     1,500,000       1,500,000  
      1,921,409       1,544,257  
Less: Accumulated amortization     (231,619 )     (27,327 )
    $ 1,689,790     $ 1,516,930  
Schedule of accrued liabilities
Accrued liabilities:                
Accrued payroll and bonuses   $ 685,410     $ 731,782  
Accrued software costs     584,500       1,500,000  
Accrued fee due Kingston Diversified Holdings LLC     2,800,000        
Accrued expenses - other     2,326,862       1,429,167  
    $ 6,396,772     $ 3,660,949