Annual report pursuant to Section 13 and 15(d)

2. Summary of Significant Accounting Policies: Property, Plant and Equipment, Policy (Policies)

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2. Summary of Significant Accounting Policies: Property, Plant and Equipment, Policy (Policies)
12 Months Ended
Sep. 30, 2016
Policies  
Property, Plant and Equipment, Policy

Property and Equipment

Property and equipment are stated at cost, less accumulated depreciation and amortization.  Depreciation and amortization are determined using the straight-line method over the estimated useful lives of the assets, which range between 3 and 7 years.  Leasehold improvements are amortized over the shorter of the estimated useful lives of the assets or the terms of the lease.  Expenditures for maintenance and repairs are expensed as incurred.  Upon the sale or disposal of property and equipment, any gains or losses are included in operations.