Annual report pursuant to Section 13 and 15(d)

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)

v3.6.0.2
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)
 12 Months Ended
Sep. 30, 2016
Sep. 30, 2015
Cash, FDIC insured amount $ 68,200  
Net gain (loss) on derivative liabilities 34,600 $ 162,800
Net gain (loss) on extinguishment of debt 572,300 (630,000)
Derivative liabilities 0 833,000
Allowance for doubtful accounts 1,200 1,200
Depreciation and amortization 7,200 7,600
Accounts payable consists of trade payables 219,200 536,400
Write-backs of accounts payable $ 306,700 21,900
Description of collection terms

These were for long held-debts which have been in dispute and there has been no collection activity for five years.

  
Accrued compensation $ 436,200 226,100
Deferred revenue 45,900 45,900
Advertising expense $ 148,600 24,000
Intellectual Property [Member]    
Useful life 10 years  
Depreciation and amortization $ 10,200 8,100
Acquired intellectual property 21,200  
Amortization expense 2,100 2,100
Two managers [Member]    
Accrued compensation 125,400  
Two officers [Member]    
Accrued compensation 186,200  
Robin L. Smith [Member]    
Accrued compensation 250,000  
Furniture and Equipment [Member]    
Depreciation and amortization 7,200 7,600
Accumulated depreciation and amortization $ 76,900 $ 82,600
Furniture and Equipment [Member] | Minimum [Member]    
Useful life 3 years  
Furniture and Equipment [Member] | Maximum [Member]    
Useful life 10 years  
Computer Software development [Member]    
Capitalized software development costs $ 78,400  
Amortization expense $ 2,200