Quarterly report pursuant to Section 13 or 15(d)

Property and Equipment

Property and Equipment

9 Months Ended

Jun. 30, 2011

10. Property and Equipment

Property and equipment, net consisted of the following:

	June 30			September 30
(In thousands)	2011			2010

Computer software	$	1,447		$	1,447
Office equipment, furniture and fixtures		1,925			1,886

Total property and equipment, at cost		3,372			3,333
Accumulated depreciation and amortization		(3,069	)		(2,950	)

Property and equipment, net	$	303		$	383

- Definition

The entire disclosure for long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software. This disclosure may include property plant and equipment accounting policies and methodology, a schedule of property, plant and equipment gross, additions, deletions, transfers and other changes, depreciation, depletion and amortization expense, net, accumulated depreciation, depletion and amortization expense and useful lives, income statement disclosures, assets held for sale and public utility disclosures.

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