Track (TRCK) 10-Q 15 May 14 2014 Q2 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	6 Months Ended
	Mar. 31, 2014	14-May-14
Document and Entity Information:	'	'
Entity Registrant Name	'SECUREALERT, INC.	'
Document Type	'10-Q	'
Document Period End Date	31-Mar-14	'
Amendment Flag	'false	'
Entity Central Index Key	'0001045942	'
Current Fiscal Year End Date	'--09-30	'
Entity Common Stock, Shares Outstanding	'	10,079,171
Entity Filer Category	'Smaller Reporting Company	'
Entity Current Reporting Status	'Yes	'
Entity Voluntary Filers	'No	'
Entity Well-known Seasoned Issuer	'No	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q2	'

CONDENSED_CONSOLIDATED_BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (USD $)	Mar. 31, 2014	Sep. 30, 2013
Current assets:	'	'
Cash	$7,365,884	$3,382,428
Accounts receivable, net of allowance for doubtful accounts of $3,952,000 and $3,968,000, respectively	3,151,155	3,721,964
Notes receivable, current portion	259,045	176,205
Prepaid expenses and other	2,564,949	1,783,805
Inventory, net of reserves of $478,827 and $148,043, respectively	489,695	467,101
Total current assets	13,830,728	9,531,503
Property and equipment, net of accumulated depreciation of $2,195,849 and $2,092,222, respectively	591,941	318,201
Monitoring equipment, net of accumulated amortization of $1,065,534 and $1,183,346, respectively	1,786,524	1,236,696
Note receivable, net of current portion	'	28,499
Intangible assets, net of accumulated amortization of $1,730,471 and $1,256,647, respectively	19,440,096	15,413,920
Acquisition purchase commitment	5,740,451	'
Other assets	3,416,297	170,172
Total assets	44,806,037	26,698,991
Current liabilities:	'	'
Accounts payable	744,603	348,074
Accrued liabilities	1,711,906	2,180,791
Dividends payable	5,103	9,427
Deferred revenue	5,617	8,674
Current portion of long-term related-party debt	2,700,000	60,000
Current portion of long-term debt	2,321,094	88,095
Total current liabilities	7,488,323	2,695,061
Long-term debt, net of debt discount, net of current portion	11,229,534	40,588
Total liabilities	18,717,857	2,735,649
Stockholders' equity:	'	'
Series D 8% dividend, convertible, voting, $0.0001 par value: 85,000 shares designated; 10 and 468 shares outstanding, respectively (aggregate liquidation preference of $15,500)	1	1
Common stock, $0.0001 par value: 15,000,000 shares authorized; 10,066,321 and 9,805,503 shares outstanding, respectively	1,006	980
Additional paid-in capital	294,932,850	290,391,698
Accumulated other comprehensive income	145,972	'
Accumulated deficit	-268,991,649	-266,429,337
Total equity	26,088,180	23,963,342
Total liabilities and stockholders' equity	$44,806,037	$26,698,991

CONDENSED_CONSOLIDATED_BALANCE1

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) (USD $)	Mar. 31, 2014	Sep. 30, 2013
CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical)	'	'
Allowance for doubtful accounts	$3,952,000	$3,968,000
Reserve for damaged or obsolete inventory	478,827	148,043
Property and equipment accumulated depreciation	2,195,849	2,092,222
Monitoring equipment accumulated amortization	1,065,534	1,183,346
Intangible assets accumulated amortization	1,730,471	1,256,647
Series D 8% dividend, convertible, voting - par value	$0.00	$0.00
Series D 8% dividend, convertible, voting - shares designated	85,000	85,000
Series D 8% dividend, convertible, voting - shares outstanding	10	468
Series D 8% dividend, convertible, voting - aggregate liquidation preference	($15,500)	'
Common stock - par value	$0.00	$0.00
Common stock - shares authorized	15,000,000	15,000,000
Common stock - shares outstanding	10,066,321	9,805,503

CONDENSED_CONSOLIDATED_STATEME

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (USD $)	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Revenues:	'	'	'	'
Products (Revenues)	$145,925	$165,253	$211,536	$299,047
Monitoring and other related services (Revenues)	2,309,864	4,643,071	4,903,547	10,097,349
Total revenues	2,455,789	4,808,324	5,115,083	10,396,396
Cost of revenues:	'	'	'	'
Products (Cost of revenues)	58,349	58,373	121,070	113,012
Monitoring and other related services (Cost of revenues)	1,035,418	1,984,697	2,371,526	4,908,576
Total cost of revenues	1,093,767	2,043,070	2,492,596	5,021,588
Gross profit	1,362,022	2,765,254	2,622,487	5,374,808
Operating expenses:	'	'	'	'
Selling, general and administrative (including $123,785, $125,166, $263,981 and $132,510, respectively, of compensation expense paid in stock, stock options / warrants or as a result of amortization of stock-based compensation)	2,564,015	2,124,965	4,735,423	4,162,987
Settlement expense	'	'	'	350,000
Research and development	403,175	197,603	722,745	399,197
Income (loss) from continuing operations	-1,605,168	442,686	-2,835,681	462,624
Other income (expense):	'	'	'	'
Currency exchange rate gain (loss)	2,803	-54,187	-4,232	-62,391
Loss on disposal of equipment	'	'	'	-1,365
Interest income	12,883	156,360	24,106	156,360
Interest expense (including $95,398, $2,109,543, $97,516, and $2,809,927, respectively, paid in stock, stock options / warrants, and accretion of debt discount)	-327,367	-2,358,727	-371,285	-3,201,951
Other income (expense), net	624,730	175,083	624,780	167,100
Net loss from continuing operations	-1,292,119	-1,638,785	-2,562,312	-2,479,623
Gain on disposal of discontinued operations	'	139,564	'	424,819
Net loss from discontinued operations	'	'	'	-6,460
Net loss	-1,292,119	-1,499,221	-2,562,312	-2,061,264
Dividends on Series D Preferred stock	-5,103	-393,815	-14,530	-1,024,145
Net loss attributable to SecureAlert, Inc. common stockholders	($1,297,222)	($1,893,036)	($2,576,842)	($3,085,409)
Net loss per common share, basic and diluted from continuing operations	($0.13)	($0.40)	($0.26)	($0.68)
Net loss per common share, basic and diluted from discontinued operations	'	'	'	'
Weighted average common shares outstanding, basic and diluted	9,830,000	4,102,000	9,819,000	3,638,000

CONDENSED_CONSOLIDATED_STATEME1

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) (USD $)	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical)	'	'	'	'
Compensation expense paid in stock, stock options, warrants or as a result of amortization of stock-based compensation included in selling and general and administrative expenses	$123,785	$125,166	$263,981	$132,510
Interest expense paid in stock, stock options, warrants, or repricing of warrants, and accretion of debt discount	$95,398	$2,109,543	$97,516	$2,809,927

CONDENSED_CONSOLIDATED_STATEME2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (USD $)	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Cash flows from operating activities:	'	'
Net Loss	($2,562,312)	($2,061,264)
(Income) loss from discontinued operations	'	-418,359
Loss from continuing operations	-2,562,312	-2,479,623
Adjustments to reconcile net income to net cash used in operating activities:	'	'
Depreciation and amortization	960,267	1,303,355
Vesting and re-pricing of stock options for services	142,500	14,688
Issuance of warrants with related parties	83,981	45,844
Issuance of common stock for services	37,500	71,978
Accretion interest expense in connection with debt discount related to notes payable	97,516	1,757,149
Beneficial conversion feature recorded as interest expense	'	1,052,778
Impairment of monitoring equipment and parts	150,000	300,000
Loss on disposal of property and equipment	'	1,490
Fractional shares of common stock paid in cash	'	-1,996
Loss on disposal of monitoring equipment and parts	17,388	54,360
Change in assets and liabilities:	'	'
Change in accounts receivable, net	570,809	-3,097,825
Change in notes receivable	45,659	47,102
Change in inventories	87,348	194,775
Change in prepaid expenses and other assets	-722,175	-160,230
Change in accounts payable	396,529	-1,092,333
Change in accrued expenses	-304,505	2,367,622
Change in deferred revenue	-3,057	-339,894
Net cash provided by (used in) operating activities	-1,002,552	39,240
Cash flow from investing activities:	'	'
Purchases of property and equipment	-377,368	-17,607
Purchases of monitoring equipment and parts	-1,209,973	-466,784
Investment in GPS Global Tracking & Surveillance System Ltd.	-1,240,451	'
Cash deposited in escrow to secure international bond	-3,346,622	'
Net cash used in investing activities	-6,174,414	-484,391
Cash flow from financing activities:	'	'
Borrowings on related-party notes payable	2,700,000	2,800,000
Principal payments on related-party notes payable	-60,000	'
Redemption of Series D Preferred stock for cash	-312,007	'
Proceeds from note payable, net of fees	9,250,000	'
Principal payments on notes payable	-425,571	-254,319
Cash received from the exercise of warrants	8,000	'
Net cash provided by financing activities	11,160,422	2,545,681
Cash flow from discontinued operations:	'	'
Net cash provided by operating activities - Discontinued Operations	'	126,715
Net cash used in investing activities - Discontinued Operations	'	'
Net cash used in financing activities - Discontinued Operations	'	18,475
Net cash provided by discontinued operations	'	145,190
Net increase in cash	3,983,456	2,245,720
Cash, beginning of period	3,382,428	458,029
Cash, end of period	7,365,884	2,703,749
Cash paid for interest	106,403	220,445
Supplemental schedule of non-cash investing and financing activities:	'	'
Issuance of common stock in connection with Series D Preferred stock dividends	18,854	1,260,858
Series D Preferred stock dividends earned	14,530	1,024,145
License agreement with STOP through debt obligation	4,500,000	'
Cancellation of accrued royalties	832,531	'
Issuance of common stock shares for settlement of debt	'	3,156,493
Issuance of common stock shares from the conversion of shares of Series D Preferred stock	2	189
Beneficial conversion feature recorded with convertible debt	'	15,619,444
Issuance of common stock in connection with an acquisition purchase commitment	4,500,000	'
Issuance of debt to repurchase royalty agreement	'	$11,898,455

1_Basis_of_Presentation

(1) Basis of Presentation	6 Months Ended
	Mar. 31, 2014
Notes	'
(1) Basis of Presentation	'
	(1)                 BASIS OF PRESENTATION
	The unaudited interim condensed consolidated financial information of SecureAlert, Inc. and subsidiaries (collectively, the “Company” or “SecureAlert”) has been prepared in accordance with the Instructions to Form 10-Q and Article 8 of Regulation S-X promulgated by the Securities and Exchange Commission (“SEC”).  Certain information and disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America (“GAAP”) have been condensed or omitted pursuant to such rules and regulations.  In the opinion of management, the accompanying interim consolidated financial information contains all adjustments, consisting only of normal recurring adjustments necessary to present fairly the Company’s financial position as of March 31, 2014, and results of its operations for the three and six months ended March 31, 2014 and 2013.  These financial statements should be read in conjunction with the annual consolidated financial statements and notes thereto that are included in the Company’s Annual Report on Form 10-K for the year ended September 30, 2013.  The results of operations for the three months ended March 31, 2014 may not be indicative of the results for the fiscal year ending September 30, 2014.

2_Principles_of_Consolidation

(2) Principles of Consolidation	6 Months Ended
	Mar. 31, 2014
Notes	'
(2) Principles of Consolidation	'
	(2)           PRINCIPLES OF CONSOLIDATION
	The condensed consolidated financial statements include the accounts of SecureAlert and its subsidiaries. All significant inter-company transactions have been eliminated in consolidation.

3_Recently_Issued_Accounting_S

(3) Recently Issued Accounting Standards	6 Months Ended
	Mar. 31, 2014
Notes	'
(3) Recently Issued Accounting Standards	'
	(3)           RECENTLY ISSUED ACCOUNTING STANDARDS
	From time to time, new accounting pronouncements are issued by the Financial Accounting Standards Board (FASB) or other standard setting bodies, which are adopted by the Company as of the specified effective date. Unless otherwise discussed, the Company believes that the impact of recently issued standards that are not yet effective will not have a material impact on its financial position or results of operations upon adoption.

4_Impairment_of_Longlived_Asse

(4) Impairment of Long-lived Assets	6 Months Ended
	Mar. 31, 2014
Notes	'
(4) Impairment of Long-lived Assets	'
	(4)           IMPAIRMENT OF LONG-LIVED ASSETS
	The Company reviews its long-lived assets for impairment when events or changes in circumstances indicate that the book value of an asset may not be recoverable and in the case of goodwill, at least annually. The Company evaluates whether events and circumstances have occurred which indicate possible impairment as of each balance sheet date. If the carrying amount of an asset exceeds its fair value, an impairment charge is recognized for the amount by which the carrying amount exceeds the estimated fair value of the asset.  Impairment of long-lived assets is assessed at the lowest levels for which there is an identifiable fair value that is independent of other groups of assets.  The Company recorded $75,000 and $150,000 of impairment expenses related to monitoring equipment for the three months ended March 31, 2014 and 2013, respectively. Additionally, the Company recorded $150,000 and $300,000 of impairment expenses related to monitoring equipment for the six months ended March 31, 2014 and 2013, respectively.

5_Accumulated_Other_Comprehens

(5) Accumulated Other Comprehensive Income (Loss)	6 Months Ended
	Mar. 31, 2014
Notes	'
(5) Accumulated Other Comprehensive Income (Loss)	'
	(5)           ACCUMULATED OTHER COMPREHENSIVE INCOME (LOSS)
	The Chilean Peso is the functional currency of the operating subsidiary SecureAlert Chile, SpA. The balance sheet of SecureAlert Chile has been translated into United States Dollars (USD) at the exchange rate prevailing at March 31, 2014. Additionally, the average exchange rates prevailing during the six months ended March 31, 2014 had an immaterial effect on the statements of operations. Comprehensive loss includes net loss as currently reported under U.S. GAAP and other comprehensive loss. Other comprehensive loss considers the effects of additional economic events, such as foreign currency translation adjustments, that are not required to be recorded in determining net loss, but rather are reported as a separate component of stockholders’ equity.

6_Geographic_Information

(6) Geographic Information	6 Months Ended
	Mar. 31, 2014
Notes	'
(6) Geographic Information	'
	(6)           GEOGRAPHIC INFORMATION
	During the six months ended March 31, 2014, the Company recognized revenues from international sources from its products and monitoring services.  Revenues are attributed to the geographic areas based on the location of the customers purchasing and leasing the products and services.  The revenues recognized by geographic area for the three and six months ended March 31, 2014 and 2013, are as follows:
		Three Months Ended March 31,		Six Months Ended March 31,
		2014	2013	2014	2013
	United States of America	$1,728,547	$1,778,884	$3,613,510	$3,547,250
	Latin American Countries	-	2,234,483	-	5,252,960
	Caribbean Countries and Commonwealths	710,762	782,482	1,467,440	1,569,012
	Other Foreign Countries	16,480	12,475	34,133	27,174
	Total	$2,455,789	$4,808,324	$5,115,083	$10,396,396
	The long-lived assets, net of accumulated depreciation, used in the generation of revenues by geographic area as of March 31, 2014 and September 30, 2013, were as follows:
		Net Property and Equipment		Net Monitoring Equipment
		31-Mar-14	30-Sep-13	31-Mar-14	30-Sep-13
	United States of America	$          552,498	$          318,201	$       1,451,657	$          878,823
	Latin American Countries	13,477	-	144,474	-
	Caribbean Countries and Commonwealths	16,011	-	183,343	351,138
	Other Foreign Countries	9,955	-	7,050	6,735
	Total	$          591,941	$          318,201	$       1,786,524	$       1,236,696

7_Net_Loss_Per_Common_Share

(7) Net Loss Per Common Share	6 Months Ended
	Mar. 31, 2014
Notes	'
(7) Net Loss Per Common Share	'
	(7)           NET LOSS PER COMMON SHARE
	Basic net loss per common share ("Basic EPS") is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the period.
	Diluted net loss per common share ("Diluted EPS") is computed by dividing net loss attributable to common shareholders by the sum of the weighted-average number of common shares outstanding and the weighted-average dilutive common share equivalents outstanding.  The computation of Diluted EPS does not assume exercise or conversion of securities that would have an anti-dilutive effect.
	Common share equivalents consist of shares issuable upon the exercise of common stock options and warrants, and shares issuable upon conversion of preferred stock.  As of March 31, 2014 and 2013, there were 453,151 and 4,334,688 outstanding common share equivalents, respectively, that were not included in the computation of Diluted EPS as their effect would be anti-dilutive.  No reconciliation for discontinued operations was provided since the impact was immaterial. The common stock equivalents outstanding as of March 31, 2014 and 2013 consisted of the following:
		31-Mar-14	31-Mar-13
	Conversion of debt and accrued interest	-	3,771,116
	Conversion of Series D Preferred stock	300	14,040
	Exercise of outstanding common stock options and warrants	410,851	387,532
	Exercise and conversion of outstanding Series D Preferred
	stock warrants	42,000	162,000
	Total common stock equivalents	453,151	4,334,688

8_Prepaid_and_Other_Expenses

(8) Prepaid and Other Expenses	6 Months Ended
	Mar. 31, 2014
Notes	'
(8) Prepaid and Other Expenses	'
	(8)           PREPAID AND OTHER EXPENSES
	The carrying amounts reported in the balance sheets for prepaid expenses and other current assets approximate their fair market value based on the short-term maturity of these instruments. As of March 31, 2014 and September 30, 2013, the outstanding balance of prepaid and other expenses was $2,564,949 and $1,783,805, respectively.  The $2,564,949 is comprised of a $1,488,778 bond posted as a requirement for doing business in Latin America which the Company anticipates to repatriate by June 30, 2014.

9_Inventory

(9) Inventory	6 Months Ended
	Mar. 31, 2014
Notes	'
(9) Inventory	'
	(9)           INVENTORY
	Inventory is valued at the lower of the cost or market.  Cost is determined using the first-in, first-out (“FIFO”) method.  Market is determined based on the estimated net realizable value, which generally is the item’s selling price.  Inventory is periodically reviewed in order to identify obsolete, damaged items or impaired items.
	Inventory consists of raw materials that are used in the manufacturing of TrackerPAL and ReliAlert devices.  Completed TrackerPAL and ReliAlert devices are reflected in Monitoring Equipment.  As of March 31, 2014 and September 30, 2013, respectively, inventory consisted of the following:
		March 31,	September 30,
		2014	2013
	Raw materials	$ 968,522	$ 615,144
	Reserve for damaged or obsolete inventory	(478,827)	(148,043)
	Total inventory, net of reserves	$ 489,695	$ 467,101

10_Property_and_Equipment

(10) Property and Equipment	6 Months Ended
	Mar. 31, 2014
Notes	'
(10) Property and Equipment	'
	(10)         PROPERTY AND EQUIPMENT
	Property and equipment as of March 31, 2014 and September 30, 2013, were as follows:
		March 31,	September 30,
		2014	2013
	Equipment, software and tooling	$ 2,379,944	$ 2,002,577
	Automobiles	33,466	33,466
	Leasehold improvements	127,162	127,162
	Furniture and fixtures	247,218	247,218
	Total property and equipment before accumulated depreciation	2,787,790	2,410,423
	Accumulated depreciation	(2,195,849)	(2,092,222)
	Property and equipment, net of accumulated depreciation	$     591,941	$     318,201
	Depreciation expense for the six months ended March 31, 2014 and 2013 was $103,629 and $128,077, respectively.  Property and equipment to be disposed of is reported at the lower of the carrying amount or fair value, less the estimated costs to sell the property. Any gains or losses are recognized in the results of operations.  During the six months ended March 31, 2014 and 2013, the Company disposed of property and equipment with a net book value of $0 and $1,365, respectively.

11_Monitoring_Equipment

(11) Monitoring Equipment	6 Months Ended
	Mar. 31, 2014
Notes	'
(11) Monitoring Equipment	'
	(11)         MONITORING EQUIPMENT
	Monitoring equipment as of March 31, 2014 and September 30, 2013, was as follows:
		March 31,	September 30,
		2014	2013
	Monitoring equipment	$ 2,852,058	$ 2,420,042
	Less: accumulated depreciation	(1,065,534)	(1,183,346)
	Monitoring equipment,  net of accumulated depreciation	$ 1,786,524	$ 1,236,696
	The Company began leasing monitoring equipment to agencies for offender tracking in April 2006 under operating lease arrangements.  The monitoring equipment is amortized using the straight-line method over an estimated useful life of three years.
	Depreciation expense for the six months ended March 31, 2014 and 2013 was $382,814 and $668,081, respectively.  Additionally, as of March 31, 2014, the Company reserved $150,000 for future monitoring equipment impairment. These expenses were recognized in cost of revenues.
	Assets to be disposed of are reported at the lower of the carrying amount or fair value, less the estimated costs to sell the assets.  During the six months ended March 31, 2014 and 2013, the Company recorded in cost of revenues disposal of lease monitoring equipment and parts of $17,388 and $54,360, respectively.

12_Intangible_Assets

(12) Intangible Assets	6 Months Ended
	Mar. 31, 2014
Notes	'
(12) Intangible Assets	'
	(12)         INTANGIBLE ASSETS
	The following table summarizes the activity of intangible assets for the second fiscal quarter ended March 31, 2014:
		Borinquen Container Corporation	International Surveillance Services Corp.	Satellite Tracking of People, LLC	Patent	Total
	Intangible assets:
	Patent license agreement	$                              -	$                           -	$       4,500,000	$            50,000	$       4,550,000
	Royalty agreement	11,616,984	5,003,583	-	-	16,620,567
	Total intangible assets	11,616,984	5,003,583	4,500,000	50,000	21,170,567
	Accumulated amortization	(988,767)	(687,994)	(30,562)	(23,148)	(1,730,471)
	Intangible assets, net of accumulated amortization	$               10,628,217	$               4,315,589	$       4,469,438	$            26,852	$     19,440,096
	Borinquen Container Corporation
	On September 5, 2012, the Company entered into an agreement to redeem the royalty held by Borinquen Container Corporation (“Borinquen”) pursuant to a royalty agreement dated July 1, 2011, as subsequently amended.  Under the terms of the royalty agreement, Borinquen had the right to receive 20% of net revenues derived within certain geographic territories.
	On February 1, 2013, the Company redeemed the royalty from Borinquen and the Company capitalized the total cost of the royalty purchase commitment of $11,616,984, as a non-current asset and amortizes the asset over the remaining term of the royalty agreement, subject to periodic analysis for impairment based on future expected revenues.  Annually, the Company evaluates the relative amortization based on the effective royalty rate and compares the revenues in the geographic territory subject to the royalty, historical revenue, and expected revenue growth in the territory.
	As of March 31, 2014, the Company had a balance of $11,616,984 of intangible assets, as noted in the table above. The Company recorded $315,393 of amortization expense on intangible assets for Borinquen during the six months ended March 31, 2014, resulting in a total accumulated amortization of $988,767 and intangible assets, net of accumulated amortization of $10,628,217.
	International Surveillance Services Corp.
	Effective July 1, 2011, the Company entered into a stock purchase agreement and purchased all of the issued and outstanding shares of International Surveillance Services Corp. (“ISS”), a Puerto Rico corporation, to utilize the knowledge and connections of ISS in Central and South America and to acquire the rights to certain territorial commissions that were payable by the Company to ISS.
	As of March 31, 2014, the Company had a balance of $5,003,583 of intangible assets. The Company recorded $125,091 of amortization expense on intangible assets for ISS during the six months ended March 31, 2014, resulting in a total accumulated amortization expense of $687,994 and intangible assets, net of accumulated amortization of $4,315,589.
	Satellite Tracking of People, LLC
	On March 1, 2014, the Company entered into an agreement with Satellite Tracking of People, LLC (“STOP”) whereby the Company was granted a non-exclusive, irrevocable, perpetual and royalty-free license to certain patents held by STOP.  Under the terms of the agreement, the Company was released from its obligations to make certain royalty payments under prior agreements.  During the three months ended March 31, 2014, these obligations were removed and the amounts were offset to cost of revenues and other income. The Company agreed to pay STOP a non-refundable payment of $4,500,000 over two years, in 24 equal monthly installments of $187,500. The Company recorded an intangible asset in the amount of $4,500,000, as a non-current asset and will amortize the asset over the estimated useful term of the patents, 10 years, subject to periodic analysis for impairment based on future expected revenues.
	As of March 31, 2014, the Company had a balance of $4,500,000 of intangible assets, as noted in the table above. The Company recorded $30,562 of amortization expense related to this license agreement during the six months ended March 31, 2014, resulting in a total accumulated amortization of $30,562 and net other intangible assets of $4,469,438.
	Patent License
	On January 29, 2010, the Company and Satellite Tracking of People, LLC (“STOP”) entered into a license agreement whereby STOP granted to the Company a non-exclusive, perpetual license under U.S. Patent No. 6,405,213 and any and all patents issuing from continuation, continuation-in-part, divisional, reexamination and reissues thereof and along with all foreign counterparts, to make, have made, use, sell, offer to sell and import covered products in the Company’s present and future business.  The license is not assignable or transferable except for sublicenses within the scope of the license to the Company’s subsidiaries. The license will continue indefinitely so long as any of the licensed patents have enforceable rights.
	The Company paid $50,000 as consideration for the use of this patent. The Company recorded $2,778 of amortization expense for the patent during the six months ended March 31, 2014, resulting in a total accumulated amortization relating to the patent of $23,148 and net intangible assets of $26,852.

13_Other_Assets

(13) Other Assets	6 Months Ended
	Mar. 31, 2014
Notes	'
(13) Other Assets	'
	(13)         OTHER ASSETS
	As of March 31, 2014 and 2013, the outstanding balance of other assets was $3,416,297 and $170,172, respectively.  The $3,416,297 balance of other assets is comprised largely of $3,346,622 held in Chilean Pesos, which secures a performance bond for an international customer.  The Company anticipates this restricted cash will be unrestricted and available to the Company on March 16, 2018.

14_Accrued_Expenses

(14) Accrued Expenses	6 Months Ended
	Mar. 31, 2014
Notes	'
(14) Accrued Expenses	'
	(14)         ACCRUED EXPENSES
	Accrued expenses consisted of the following as of March 31, 2014 and September 30, 2013:
		March 31,	September 30,
		2014	2013
	Accrued payroll, taxes and employee benefits	$  499,201	$  473,179
	Accrued consulting	306,011	317,300
	Accrued interest	292,276	27,394
	Accrued cellular costs	179,000	55,000
	Accrued legal costs	109,318	57,001
	Accrued taxes - foreign and domestic	99,321	262,880
	Accrued settlement costs	64,000	76,000
	Accrued board of directors fees	60,000	68,090
	Accrued outside services	49,276	33,022
	Accrued travel	39,864	50,000
	Accrued other expenses	13,639	15,903
	Accrued royalties	-	714,400
	Accrued warranty and manufacturing costs	-	30,622
	Total accrued expenses	$ 1,711,906	$ 2,180,791

15_Debt_Obligations

(15) Debt Obligations	6 Months Ended
	Mar. 31, 2014
Notes	'
(15) Debt Obligations	'
	(15)         DEBT OBLIGATIONS
	Debt obligations as of March 31, 2014 and September 30, 2013, respectively, are comprised of the following:
		March 31,	September 30,
		2014	2013
	Unsecured facility agreement with an entity whereby the Company may borrow up to $25 million bearing interest at a rate of 8 percent per annum, payable in arrears semi-annually, with all principal and accrued and unpaid interest due on January 3, 2016.  A $750,000 origination fee or 3% on the total amount under the agreement was paid and recorded as a debt discount and will be amortized as interest expense over the term of the loan. As of March 31, 2014, the remaining debt discount was $656,249.	$      9,343,751	$                   -
	The Company entered into an agreement whereby the Company was granted a non-exclusive, irrevocable,*/ perpetual and royalty-free license to certain patents with an entity. The Company agreed to pay $4,500,000 over two years or $187,500 per month through February 2016.	4,125,000	-
	Note issued in connection with the acquisition of a subsidiary and matures in December 2014.	37,877	64,111
	Capital leases with effective interest rates that range between 8.51% and 17.44%.  Leases mature between June 2015 and November 2015.	44,000	59,266
	Automobile loan with a financial institution secured by the vehicle.  Interest rate is 7.06% and was paid off during the quarter ended March 31, 2014.	-	5,306
	Total debt obligations	13,550,628	128,683
	Less current portion	(2,321,094)	(88,095)
	Long-term debt, net of current portion	$    11,229,534	$           40,588
	The following table summarizes the Company’s future maturities of debt obligations as of March 31, 2014
	Fiscal Year	Total
	2015	$  2,321,094
	2016	11,229,534
	Total	$13,550,628

16_Relatedparty_Transactions

(16) Related-party Transactions	6 Months Ended
	Mar. 31, 2014
Notes	'
(16) Related-party Transactions	'
	(16)         RELATED-PARTY TRANSACTIONS
	The Company entered into transactions with certain related parties during the six months ended March 31, 2014. These transactions consist largely of financing transactions and service arrangements. All transactions with related parties are reviewed in advance and approved by the Company’s Board of Directors.
	Loan Agreement
	On February 1, 2013, the Company entered into a loan agreement with Sapinda Asia (the “Loan”).  Under the agreement, the Company may borrow up to $1,200,000 at an interest rate stated at three percent per annum for unused funds and 10% per annum for borrowed funds. On October 24, 2013 the Company drew down $1,200,000 for use in a performance bond required under a sales contract with an international customer. As of March 31, 2014, the Company owed $1,200,000 of principal and $79,550 of accrued interest on the Loan.  The Loan matures on June 30, 2014.
	Related-Party Promissory Note
	On November 19, 2013, the Company borrowed $1,500,000 from Sapinda Asia.  The unsecured note bears interest at a rate of 8% per annum and matures on November 18, 2014. As of March 31, 2014, the Company owed $1,500,000 of principal and $43,726 of accrued interest on the note.
	Related-Party Service Agreement
	During the fiscal year ended September 30, 2013, the Company entered into an agreement with Paranet Solutions, LLC (“Paranet”) to provide the following primary information technology (“IT”) services:  (1) procurement of hardware and software necessary to ensure vital backup and disaster recovery services; and (2) providing the security of all data and the integrity of such data against all loss of data, misappropriation of data, by its employees and affiliates.  During the six months ended March 31, 2014 and 2013, Paranet invoiced the Company $276,084 and $4,052, respectively for computer equipment and services. David S. Boone, a Director and member of the Company’s Executive Committee, is also the Chief Executive Officer of Paranet.
	Facility Agreement
	On January 3, 2014, the Company entered into a loan agreement (“Facility Agreement”) with Tetra House Pte. Ltd.(“Tetra House”) to provide unsecured debt financing to the Company for acquisitions and working capital.  In consideration of the Facility Agreement, the Company paid Tetra House an arrangement fee equal to 3% of the aggregate maximum amount under the Facility Agreement or $750,000. Tetra House is a private company incorporated under the laws of the Republic of Singapore and is controlled by Mr. Guy Dubois who is a director and member of the Company’s Executive Committee, and currently serves as the Chairman of the Company’s Board of Directors. Under this agreement, the Company may borrow up to $25,000,000, through May 31, 2014. Borrowed amounts under the Facility Agreement bear interest at a rate of 8% per annum and interest is payable in arrears semi-annually.  All outstanding principal under the Facility Agreement, together with accrued and unpaid interest, is due and payable on January 3, 2016. The Company may prepay, without penalty, in minimum amounts of $1,000,000, the borrowed amounts.  The Company may draw down funds in increments of not less than $2,000,000 and in integral multiples of $1,000,000 by submitting a utilization request to Tetra House.  Tetra House has 10 business days in which to fund the utilization request upon receipt of such request.
	On January 14, 2014 the Company was informed that Tetra House had assigned all of its rights and interests in the Facility Agreement to Conrent Invest, S.A., acting through its compartment Safety II, a securitization company established under the Luxembourg Law of 22 March 2004.  Conrent Invest, S.A., acting through its compartment Safety II, is not a related party.  As of March 31, 2014, the Company had borrowed $10,000,000 of principal and $168,767 of interest had accrued on the Facility Agreement, which amounts are due and payable on January 3, 2016.
	Summary of All Related-Party Debt
		March 31,	September 30,
		2014	2013
	Loan from a significant shareholder with an interest rate of 10% per annum.  Principal and interest due at maturity on June 30, 2014.	$      1,200,000	$                   -
	Promissory note with a significant shareholder with an interest rate of 8% per annum. Principal and interest due at maturity on November 19, 2014.	1,500,000	-
	Convertible debenture of $16,700,000 from a significant shareholder with an interest rate of 8% per annum. On September 30, 2013, $16,640,000 plus accrued interest of $936,627 was converted into 3,905,917 shares of common stock and in October 2013, the Company paid $60,000 in cash to pay off the debenture.	-	60,000
	Total related-party debt obligations	2,700,000	60,000
	Less current portion	(2,700,000)	(60,000)
	Long-term debt, net of current portion	$                   -	$                   -

17_Preferred_Stock

(17) Preferred Stock	6 Months Ended
	Mar. 31, 2014
Notes	'
(17) Preferred Stock	'
	(17)         PREFERRED STOCK
	The Company is authorized to issue up to 20,000,000 shares of preferred stock, $0.0001 par value per share. The Company's Board of Directors has the authority to amend the Company's Articles of Incorporation, without further shareholder approval, to designate and determine, in whole or in part, the preferences, limitations and relative rights of the preferred stock before any issuance of the preferred stock and to create one or more series of preferred stock.
	Series D Convertible Preferred Stock
	In July 2011, the Company amended its Articles of Incorporation and increased the total designated shares of Series D Preferred stock from 70,000 to 85,000 shares (“Series D Preferred stock”).  During the six months ended March 31, 2014 and 2013, the Company did not issue any additional new shares of Series D Preferred stock.
	As of March 31, 2014 and September 30, 2013, there were 10 and 468 Series D Preferred shares outstanding, respectively.
	Dividends
	The Series D Preferred stock is entitled to dividends at the rate equal to 8% per annum calculated on the purchase amount actually paid for the shares or amount of debt converted.  The dividend is payable in cash or shares of common stock at the sole discretion of the Board of Directors. If a dividend is paid in shares of common stock of the Company, the number of shares to be issued is based on the average per share market price of the common stock for the 14-day period immediately preceding the applicable accrual date (i.e., March 31, June 30, September 30, or December 31, as the case may be).  Dividends are payable quarterly, no later than 30 days following the end of the accrual period.
	During the six months ended March 31, 2014 and 2013, the Company issued 979 and 148,942 shares of common stock to pay $18,854 and $1,260,858 of accrued dividends on the Series D Preferred stock earned during the six months ended March 31, 2014 and 2013, respectively.  Subsequent to March 31, 2014, the Company issued 270 shares of common stock to pay $5,103 of accrued dividends on Series D Preferred stock earned during the three months ended March 31, 2014.
	Convertibility
	Each share of Series D Preferred stock may be converted into thirty (30) shares of common stock, commencing 90 days after the date of issue. During the six months ended March 31, 2014 and 2013, 197 and 48,295 shares of Series D Preferred stock were converted into 16,053 and 1,828,283 shares of common stock, respectively. During fiscal year 2013, the Company entered into an employment agreement with an officer. In addition, the officer and the Company mutually agreed that the conversion of the Series D Preferred shares held by the officer will convert into common stock at a rate of 155% of each share’s original investment; provided that the officer must convert all of his Series D Preferred shares before the next annual shareholder meeting of the Company. As of April 30, 2014, there were no Series D Preferred shares outstanding.
	Redemption
	On January 16, 2014, the Company sent out notices to Series D Preferred shareholders regarding the Company’s election under the Amended and Restated Designation of the Rights and Preferences to redeem 261 shares of Series D Preferred stock at 120% of the aggregate original investment of $260,007 through the payment of cash totaling $312,007.  The redemption date was February 13, 2014.
	Voting Rights and Liquidation Preference
	The holders of the Series D Preferred stock may vote their shares on an as-converted basis on any issue presented for a vote of the shareholders, including the election of directors and the approval of certain transactions such as a merger or other business combination of the Company.  As of March 31, 2014 and September 30, 2013, there were 10 and 468 shares of Series D Preferred stock outstanding, respectively. Additionally, the holders are entitled to a liquidation preference equal to their original investment amount.
	In the event of the liquidation, dissolution or winding up of the affairs of the Company (including in connection with a permitted sale of all or substantially all of the Company’s assets), whether voluntary or involuntary, the holders of shares of Series D Preferred Stock then outstanding will be entitled to receive, out of the assets of the Company available for distribution to its shareholders, an amount per share equal to original issue price, as adjusted to reflect any stock split, stock dividend, combination, recapitalization and the like with respect to the Series D Preferred Stock.
	Series D Preferred Stock Warrants
	As of March 31, 2014, 1,400 warrants to purchase Series D Preferred stock at an exercise price of $500 per share were issued and outstanding. During the six months ended March 31, 2014, no Series D Preferred stock warrants were issued or exercised.

18_Common_Stock

(18) Common Stock	6 Months Ended
	Mar. 31, 2014
Notes	'
(18) Common Stock	'
	(18)         COMMON STOCK
	Common Stock Issuances
	During the six months ended March 31, 2014, the Company issued the following shares of common stock: 16,053 shares upon the conversion of 197 shares of Series D Preferred stock, 979 shares to pay $18,854 of accrued dividends on Series D Preferred stock, 1,933 shares for Board of Director fees, 5,384 shares upon the exercise of options and warrants for total cash proceeds of $8,000, and 236,469 shares in connection with the acquisition of GPS Global Tracking & Surveillance System Ltd.

19_Stock_Options_and_Warrants

(19) Stock Options and Warrants	6 Months Ended
	Mar. 31, 2014
Notes	'
(19) Stock Options and Warrants	'
	(19)         STOCK OPTIONS AND WARRANTS
	Stock Incentive Plan
	At the annual meeting of shareholders on December 21, 2011, the shareholders approved the 2012 Equity Compensation Plan (the “2012 Plan”), which had previously been adopted by the Board of Directors of the Company.  The 2012 Plan provides for the grant of incentive stock options and nonqualified stock options, restricted stock, stock appreciation rights, performance shares, performance stock units, dividend equivalents, stock payments, deferred stock, restricted stock units, other stock-based awards and performance-based awards to employees and certain non-employees who have important relationships with the Company. A total of 90,000 shares are authorized for issuance pursuant to awards granted under the 2012 Plan.  During the six months ended March 31, 2014 and 2013, respectively, no options were issued under this 2012 Plan.  As of March 31, 2014, 60,000 shares of common stock were available for future grants under the 2012 Plan.
	All Options and Warrants
	The fair value of each stock option and warrant grant is estimated on the date of grant using the Black-Scholes option-pricing model. The Company granted warrants to purchase 27,700 and 64,984 shares of common stock during the six months ended March 31, 2014 and 2013, respectively.  These warrants vested immediately and expire two years from grant date.  The Company recorded $160,862 and $53,188 of expense for the six months ended March 31, 2014 and 2013, respectively, and $106,915 and $53,188 of expense for the three months ended March 31, 2014 and 2013, respectively,related to the issuance and vesting of all stock options and warrants.  As of March 31, 2014, $11,878 of compensation expense associated with unvested stock options and warrants issued previously to employees will be recognized over the remaining fiscal year.
	The option and warrant grants for six months ended March 31, 2014 and 2013 were valued using the Black-Scholes model with the following weighted-average assumptions:
		Six Months Ended March 31,
		2014	2013
	Expected cash dividend yield	-	-
	Expected stock price volatility	77%	102%
	Risk-free interest rate	0.12%	0.14%
	Expected life of options/warrants	2 Years	2 Years
	The expected life of stock options (warrants) represents the period of time that the stock options or warrants are expected to be outstanding based on the simplified method allowed under GAAP. The expected volatility is based on the historical price volatility of the Company’s common stock. The risk-free interest rate represents the U.S. Treasury bill rate for the expected life of the related stock options (warrants). The dividend yield represents the Company’s anticipated cash dividends over the expected life of the stock options (warrants).
	A summary of stock option activity for the six months ended March 31, 2014 is presented below:
		Shares Under Option/ Warrant	Weighted Average Exercise Price	Weighted Average Remaining Contractual Life	Aggregate Intrinsic Value
	Outstanding as of September 30, 2013	427,965	$              16.12
	Granted	27,700	$              19.33
	Expired / Cancelled	(8,249)	$              32.58
	Exercised	(36,565)	$              16.44
	Outstanding as of March 31, 2014	410,851	$              15.97	.98 years	$  1,458,325
	Exercisable as of March 31, 2014	408,156	$              16.02	.98 years	$  1,432,055
	The intrinsic value of options outstanding and exercisable is based on the Company’s share price of $18.75 at March 31, 2014.

20_Changes_in_Equity

(20) Changes in Equity	6 Months Ended
	Mar. 31, 2014
Notes	'
(20) Changes in Equity	'
	(20)         CHANGES IN EQUITY
	A summary of the composition of equity of the Company as of March 31, 2014, and the changes during the six months then ended is presented in the following table:
		Total Equity
	Balance at September 30, 2013	$23,963,342
	Issuance of common stock for:
	Dividends from Series D Preferred stock	18,854
	Board of Director fees	37,500
	Exercise of options and warrants	8,000
	An acquisition purchase commitment	4,500,000
	Vesting of stock options and warrants	142,500
	Series D Preferred dividends	(14,530)
	Issuance of warrants for Board of Director fees	160,862
	Accumulated other comprehensive income	145,972
	Redemption of Series D Preferred stock	(312,007)
	Net loss	(2,562,312)
	Balance at March 31, 2014	$26,088,180

21_Commitments_and_Contingenci

(21) Commitments and Contingencies	6 Months Ended
	Mar. 31, 2014
Notes	'
(21) Commitments and Contingencies	'
	(21)         COMMITMENTS AND CONTINGENCIES
	Legal Matters
	Lazar Leybovich et al v. SecureAlert, Inc.  On March 29, 2012, Lazar Leybovich, Dovie Leybovich and Ben Leybovich filed a complaint in the 11th Circuit Court in and for Miami-Dade County, Florida alleging breach of contract with regard to certain Stock Redemption Agreements.  The complaint was subsequently withdrawn by the plaintiffs.  An amended complaint was filed by the plaintiffs on November 15, 2012.  The Company believes these allegations are inaccurate and intend to defend the case vigorously. The Company has not accrued any potential loss as the probability of incurring a material loss is deemed remote by management, after consultation with legal counsel.
	Larry C. Duggan v. Court Programs of Florida, Inc. and SecureAlert, Inc.  On March 26, 2012, Mr. Duggan filed a complaint in the 9th Circuit Court in and for Orange County, Florida alleging malicious prosecution, abuse of process and negligent infliction of emotional distress against the Company and its former subsidiary.  The case resulted from actions of a former agent of the subsidiary.  The Company intends to vigorously defend this matter. The Company has not accrued any potential loss as the probability of incurring a material loss is deemed remote by management, after consultation with legal counsel.
	Integratechs v. SecureAlert, Inc.  On March 14, 2013, Integratechs, Inc. filed a suit in the Fourth Judicial District Court of Utah County, claiming the Company had breached a contract for computer services and intentionally interfered with its economic relations.  The parties reached a settlement in March 2014, and the Company agreed to pay $20,000 to Integratechs; neither party admitted any wrongdoing or liability and the lawsuit was dismissed with prejudice.
	Christopher P. Baker v. SecureAlert, Inc.  In February 2013, Mr. Baker filed suit against the Company in the Third Judicial District Court in and for Salt Lake County, State of Utah.  Mr. Baker asserts that the Company breached a 2006 consulting agreement with him and claims damages of not less than $210,000.  The Company disputes the plaintiff’s claims and will defend the case vigorously.  No accrual for a potential loss has been made as management believes the probability of incurring a material loss is remote.
	SecureAlert, Inc. v. STOP, LLC.  On December 17, 2013, the Company filed a complaint in the United States District Court, District of Utah, Central Division against Satellite Tracking of People, LLC (a.k.a. STOP, LLC) asserting claims for declaratory relief, reimbursement for overpayment and unjust enrichment related to a Settlement Agreement entered into by and between the Company and STOP, effective January 29, 2010.  On February 14, 2014, STOP filed an answer denying our claims and asserted counterclaims for breach of contract against the Company related to the same Settlement Agreement.  On March 1, 2014, the parties entered into a Supplemental Settlement Agreement that included a stipulation and dismissal of all claims and counterclaims in this litigation.  Under the terms of the settlement, both parties restructured their relationship and provided reciprocal licenses for all patents listed in the Settlement Agreement effective January 29, 2010.  In addition, each party provided the other with a reciprocal license for future patents awarded the respective party, but excluding patents held by or acquired by SecureAlert related to: (i) GPS or cellular tracking by a device not attached to a person’s limb, (ii) related to alcohol/drug monitoring, (iii) any patent held by an entity acquired by SecureAlert for so long as that entity is paying or owes STOP a royalty or fee until such time as any royalty or fee is no longer owed to STOP, unless STOP already has a right to those patents, and (iv) any patent not used in the electronic monitoring and tracking services, using cellular and/or GPS technologies, for governmental law enforcement agencies (e.g. offender tracking).  In addition, the Company agreed to pay STOP a total of $4,500,000 in 24 equal monthly installments of $187,500 in exchange for the granting of a non-exclusive, irrevocable, perpetual and royalty-free license to certain patents held by STOP.
	The parties also agreed that if the Company pays in full the above amounts they shall have no further payment obligations under the prior agreement and will receive a fully paid-up, non-exclusive, perpetual, and royalty-free license to the STOP Patents. This includes additional patents that were not in the prior agreement. Based on the terms of the agreement, the Company has accounted for this agreement as a separate transaction and as such removed prior accrued royalty amounts into current operations. If the Company does not make the required payments under the current agreement STOP shall have the right to seek enforcement of the royalty and payment obligations of the Company under the prior agreement; provided, however, that the Company shall receive partial credit for all prior payments made. The Company has made the first two installment payments under the agreement as of March 31, 2014.
	SecureAlert, Inc. v. Derrick Brooks and STOP, LLC.  On February 21, 2014, the Company filed a complaint in the Third Judicial District Court, Salt Lake County, State of Utah, against Derrick Brooks and STOP, asserting claims for declaratory relief, breach of contract, tortious interference with prospective economic relations, tortious interference with contract, misappropriation of trade secrets, injurious falsehood/trade libel/business disparagement, defamation, respondeat superior, injunctive relief and punitive damages.  On March 20, 2014, the Company entered into a settlement agreement with STOP and all of the claims between the Company and STOP in the litigation have been dismissed with prejudice.  On April 9, 2014, Mr. Brooks filed an answer denying the Company’s claims and asserting counterclaims for constructive discharge, interference with contract, interference with prospective economic relations and blacklisting.  In his counterclaim, Mr. Brooks seeks to recover “not less than $150,000” on each of his claims.  The Company has not yet responded to Mr. Brooks’ counterclaims, but management believes them to be without merit and the Company intends to vigorously defend against them.

22_Subsequent_Events

(22) Subsequent Events	6 Months Ended
	Mar. 31, 2014
Notes	'
(22) Subsequent Events	'
	(22)         SUBSEQUENT EVENTS
	The Company evaluated subsequent events through the date the accompanying consolidated financial statements were issued.  Subsequent to March 31, 2014, the following events occurred:
	1)       2,431 shares of common stock were issued to five members of the Board of Directors for services.
	2)       270 shares of common stock were issued for Series D Preferred stock dividends, valued at $5,103.
	3)       10 shares of Series D Preferred stock were converted into 854 shares of common stock, resulting in zero shares of Series D Preferred stock issued and outstanding.
	4)       6,556 shares of common stock were issued to four employees for services, valued at $120,000 or $18.30 per share.
	5)       Warrants to purchase 2,432 shares of common stock for two years with an exercise price of $18.75 per share, valued at $8,684 on April 1, 2014, the date of the grant.
	6)       2,693 shares of common stock were issued to a director from the exercise of cashless warrants previously granted for services.
	7)       46 shares of common stock were issued to two employees from the exercise of cashless warrants previously granted for services.
	8)       Effective April 1, 2014, the Company entered into a Share Purchase Agreement to purchase all the issued and outstanding shares of GPS Global Tracking and Surveillance System Ltd., a company formed under the laws of and operating in the State of Israel (“GPS”). The Company agreed to purchase GPS for $7,811,044 payable in cash and shares of common stock.  Of the total amount $311,404 was paid in cash and 236,469 shares of common stock valued at $4,500,000 were paid at closing prior to March 31, 2014.  See 8-K filed on March 12, 2014, for complete details related to the acquisition of GPS.

7_Net_Loss_Per_Common_Share_Ea

(7) Net Loss Per Common Share: Earnings per share (Policies)	6 Months Ended
	Mar. 31, 2014
Policies	'
Earnings per share	'
	Basic net loss per common share ("Basic EPS") is computed by dividing net loss available to common shareholders by the weighted average number of common shares outstanding during the period.
	Diluted net loss per common share ("Diluted EPS") is computed by dividing net loss attributable to common shareholders by the sum of the weighted-average number of common shares outstanding and the weighted-average dilutive common share equivalents outstanding.  The computation of Diluted EPS does not assume exercise or conversion of securities that would have an anti-dilutive effect.

9_Inventory_Inventory_Policies

(9) Inventory: Inventory (Policies)	6 Months Ended
	Mar. 31, 2014
Policies	'
Inventory	'
	Inventory is valued at the lower of the cost or market.  Cost is determined using the first-in, first-out (“FIFO”) method.  Market is determined based on the estimated net realizable value, which generally is the item’s selling price.  Inventory is periodically reviewed in order to identify obsolete, damaged items or impaired items.

6_Geographic_Information_Sched

(6) Geographic Information: Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area	'
		Three Months Ended March 31,		Six Months Ended March 31,
		2014	2013	2014	2013
	United States of America	$1,728,547	$1,778,884	$3,613,510	$3,547,250
	Latin American Countries	-	2,234,483	-	5,252,960
	Caribbean Countries and Commonwealths	710,762	782,482	1,467,440	1,569,012
	Other Foreign Countries	16,480	12,475	34,133	27,174
	Total	$2,455,789	$4,808,324	$5,115,083	$10,396,396

6_Geographic_Information_Sched1

(6) Geographic Information: Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country	'
		Net Property and Equipment		Net Monitoring Equipment
		31-Mar-14	30-Sep-13	31-Mar-14	30-Sep-13
	United States of America	$          552,498	$          318,201	$       1,451,657	$          878,823
	Latin American Countries	13,477	-	144,474	-
	Caribbean Countries and Commonwealths	16,011	-	183,343	351,138
	Other Foreign Countries	9,955	-	7,050	6,735
	Total	$          591,941	$          318,201	$       1,786,524	$       1,236,696

7_Net_Loss_Per_Common_Share_Sc

(7) Net Loss Per Common Share: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share	'
		31-Mar-14	31-Mar-13
	Conversion of debt and accrued interest	-	3,771,116
	Conversion of Series D Preferred stock	300	14,040
	Exercise of outstanding common stock options and warrants	410,851	387,532
	Exercise and conversion of outstanding Series D Preferred
	stock warrants	42,000	162,000
	Total common stock equivalents	453,151	4,334,688

9_Inventory_Schedule_of_Invent

(9) Inventory: Schedule of Inventory, Current (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Inventory, Current	'
		March 31,	September 30,
		2014	2013
	Raw materials	$ 968,522	$ 615,144
	Reserve for damaged or obsolete inventory	(478,827)	(148,043)
	Total inventory, net of reserves	$ 489,695	$ 467,101

10_Property_and_Equipment_Prop

(10) Property and Equipment: Property, Plant and Equipment (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Property, Plant and Equipment	'
		March 31,	September 30,
		2014	2013
	Equipment, software and tooling	$ 2,379,944	$ 2,002,577
	Automobiles	33,466	33,466
	Leasehold improvements	127,162	127,162
	Furniture and fixtures	247,218	247,218
	Total property and equipment before accumulated depreciation	2,787,790	2,410,423
	Accumulated depreciation	(2,195,849)	(2,092,222)
	Property and equipment, net of accumulated depreciation	$     591,941	$     318,201

11_Monitoring_Equipment_Schedu

(11) Monitoring Equipment: Schedule Of Monitoring Property And Equipment (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule Of Monitoring Property And Equipment	'
		March 31,	September 30,
		2014	2013
	Monitoring equipment	$ 2,852,058	$ 2,420,042
	Less: accumulated depreciation	(1,065,534)	(1,183,346)
	Monitoring equipment,  net of accumulated depreciation	$ 1,786,524	$ 1,236,696

12_Intangible_Assets_Schedule_

(12) Intangible Assets: Schedule of Intangible Assets (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Intangible Assets	'
		Borinquen Container Corporation	International Surveillance Services Corp.	Satellite Tracking of People, LLC	Patent	Total
	Intangible assets:
	Patent license agreement	$                              -	$                           -	$       4,500,000	$            50,000	$       4,550,000
	Royalty agreement	11,616,984	5,003,583	-	-	16,620,567
	Total intangible assets	11,616,984	5,003,583	4,500,000	50,000	21,170,567
	Accumulated amortization	(988,767)	(687,994)	(30,562)	(23,148)	(1,730,471)
	Intangible assets, net of accumulated amortization	$               10,628,217	$               4,315,589	$       4,469,438	$            26,852	$     19,440,096

14_Accrued_Expenses_Schedule_O

(14) Accrued Expenses: Schedule Of Accrued Expenses (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule Of Accrued Expenses	'
		March 31,	September 30,
		2014	2013
	Accrued payroll, taxes and employee benefits	$  499,201	$  473,179
	Accrued consulting	306,011	317,300
	Accrued interest	292,276	27,394
	Accrued cellular costs	179,000	55,000
	Accrued legal costs	109,318	57,001
	Accrued taxes - foreign and domestic	99,321	262,880
	Accrued settlement costs	64,000	76,000
	Accrued board of directors fees	60,000	68,090
	Accrued outside services	49,276	33,022
	Accrued travel	39,864	50,000
	Accrued other expenses	13,639	15,903
	Accrued royalties	-	714,400
	Accrued warranty and manufacturing costs	-	30,622
	Total accrued expenses	$ 1,711,906	$ 2,180,791

15_Debt_Obligations_Schedule_o

(15) Debt Obligations: Schedule of Debt (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Debt	'
		March 31,	September 30,
		2014	2013
	Unsecured facility agreement with an entity whereby the Company may borrow up to $25 million bearing interest at a rate of 8 percent per annum, payable in arrears semi-annually, with all principal and accrued and unpaid interest due on January 3, 2016.  A $750,000 origination fee or 3% on the total amount under the agreement was paid and recorded as a debt discount and will be amortized as interest expense over the term of the loan. As of March 31, 2014, the remaining debt discount was $656,249.	$      9,343,751	$                   -
	The Company entered into an agreement whereby the Company was granted a non-exclusive, irrevocable,*/ perpetual and royalty-free license to certain patents with an entity. The Company agreed to pay $4,500,000 over two years or $187,500 per month through February 2016.	4,125,000	-
	Note issued in connection with the acquisition of a subsidiary and matures in December 2014.	37,877	64,111
	Capital leases with effective interest rates that range between 8.51% and 17.44%.  Leases mature between June 2015 and November 2015.	44,000	59,266
	Automobile loan with a financial institution secured by the vehicle.  Interest rate is 7.06% and was paid off during the quarter ended March 31, 2014.	-	5,306
	Total debt obligations	13,550,628	128,683
	Less current portion	(2,321,094)	(88,095)
	Long-term debt, net of current portion	$    11,229,534	$           40,588

15_Debt_Obligations_Schedule_o1

(15) Debt Obligations: Schedule of Maturities of Long-term Debt (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Maturities of Long-term Debt	'
	Fiscal Year	Total
	2015	$  2,321,094
	2016	11,229,534
	Total	$13,550,628

16_Relatedparty_Transactions_S

(16) Related-party Transactions: Schedule of Related Party Transactions (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Related Party Transactions	'
		March 31,	September 30,
		2014	2013
	Loan from a significant shareholder with an interest rate of 10% per annum.  Principal and interest due at maturity on June 30, 2014.	$      1,200,000	$                   -
	Promissory note with a significant shareholder with an interest rate of 8% per annum. Principal and interest due at maturity on November 19, 2014.	1,500,000	-
	Convertible debenture of $16,700,000 from a significant shareholder with an interest rate of 8% per annum. On September 30, 2013, $16,640,000 plus accrued interest of $936,627 was converted into 3,905,917 shares of common stock and in October 2013, the Company paid $60,000 in cash to pay off the debenture.	-	60,000
	Total related-party debt obligations	2,700,000	60,000
	Less current portion	(2,700,000)	(60,000)
	Long-term debt, net of current portion	$                   -	$                   -

19_Stock_Options_and_Warrants_

(19) Stock Options and Warrants: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions	'
		Six Months Ended March 31,
		2014	2013
	Expected cash dividend yield	-	-
	Expected stock price volatility	77%	102%
	Risk-free interest rate	0.12%	0.14%
	Expected life of options/warrants	2 Years	2 Years

19_Stock_Options_and_Warrants_1

(19) Stock Options and Warrants: Schedule of Stock Options Roll Forward (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Stock Options Roll Forward	'
		Shares Under Option/ Warrant	Weighted Average Exercise Price	Weighted Average Remaining Contractual Life	Aggregate Intrinsic Value
	Outstanding as of September 30, 2013	427,965	$              16.12
	Granted	27,700	$              19.33
	Expired / Cancelled	(8,249)	$              32.58
	Exercised	(36,565)	$              16.44
	Outstanding as of March 31, 2014	410,851	$              15.97	.98 years	$  1,458,325
	Exercisable as of March 31, 2014	408,156	$              16.02	.98 years	$  1,432,055

20_Changes_in_Equity_Schedule_

(20) Changes in Equity: Schedule of Stockholders Equity (Tables)	6 Months Ended
	Mar. 31, 2014
Tables/Schedules	'
Schedule of Stockholders Equity	'
		Total Equity
	Balance at September 30, 2013	$23,963,342
	Issuance of common stock for:
	Dividends from Series D Preferred stock	18,854
	Board of Director fees	37,500
	Exercise of options and warrants	8,000
	An acquisition purchase commitment	4,500,000
	Vesting of stock options and warrants	142,500
	Series D Preferred dividends	(14,530)
	Issuance of warrants for Board of Director fees	160,862
	Accumulated other comprehensive income	145,972
	Redemption of Series D Preferred stock	(312,007)
	Net loss	(2,562,312)
	Balance at March 31, 2014	$26,088,180

4_Impairment_of_Longlived_Asse1

(4) Impairment of Long-lived Assets (Details) (USD $)	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Details	'	'	'	'
Impairment of monitoring equipment and parts	$75,000	$150,000	$150,000	$300,000

6_Geographic_Information_Sched2

(6) Geographic Information: Schedule of Revenue from External Customers Attributed to Foreign Countries by Geographic Area (Details) (USD $)	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Revenue, Net	$2,455,789	$4,808,324	$5,115,083	$10,396,396
UnitedStatesOfAmericaMember	'	'	'	'
Revenue, Net	1,728,547	1,778,884	3,613,510	3,547,250
LatinAmericanCountriesMember	'	'	'	'
Revenue, Net	'	2,234,483	'	5,252,960
CaribbeanCountriesAndCommonwealthMember	'	'	'	'
Revenue, Net	710,762	782,482	1,467,440	1,569,012
OtherForeignCountriesMember	'	'	'	'
Revenue, Net	$16,480	$12,475	$34,133	$27,174

6_Geographic_Information_Sched3

(6) Geographic Information: Schedule of Disclosure on Geographic Areas, Long-Lived Assets in Individual Foreign Countries by Country (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Property and equipment, net of accumulated depreciation of $2,195,849 and $2,092,222, respectively	$591,941	$318,201
Monitoring equipment, net of accumulated amortization of $1,065,534 and $1,183,346, respectively	1,786,524	1,236,696
UnitedStatesOfAmericaMember	'	'
Property and equipment, net of accumulated depreciation of $2,195,849 and $2,092,222, respectively	552,498	318,201
Monitoring equipment, net of accumulated amortization of $1,065,534 and $1,183,346, respectively	1,451,657	878,823
LatinAmericanCountriesMember	'	'
Property and equipment, net of accumulated depreciation of $2,195,849 and $2,092,222, respectively	13,477	'
Monitoring equipment, net of accumulated amortization of $1,065,534 and $1,183,346, respectively	144,474	'
CaribbeanCountriesAndCommonwealthMember	'	'
Property and equipment, net of accumulated depreciation of $2,195,849 and $2,092,222, respectively	16,011	'
Monitoring equipment, net of accumulated amortization of $1,065,534 and $1,183,346, respectively	183,343	351,138
OtherForeignCountriesMember	'	'
Property and equipment, net of accumulated depreciation of $2,195,849 and $2,092,222, respectively	9,955	'
Monitoring equipment, net of accumulated amortization of $1,065,534 and $1,183,346, respectively	$7,050	$6,735

7_Net_Loss_Per_Common_Share_De

(7) Net Loss Per Common Share (Details)	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Details	'	'
Antidilutive Securities Excluded from Computation of Earnings Per Share, Amount	453,151	4,334,688

7_Net_Loss_Per_Common_Share_Sc1

(7) Net Loss Per Common Share: Schedule of Antidilutive Securities Excluded from Computation of Earnings Per Share (Details) (USD $)	Mar. 31, 2014	Mar. 31, 2013
Details	'	'
Conversion of debt and accrued interest	'	$3,771,116
Conversion of Series D Preferred stock	300	14,040
Exercise of outstanding common stock options and warrants	410,851	387,532
Exercise and conversion of outstanding Series D Preferred stock warrants	42,000	162,000
Total common stock equivalents	$453,151	$4,334,688

8_Prepaid_and_Other_Expenses_D

(8) Prepaid and Other Expenses (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Details	'	'
Prepaid expenses and other	$2,564,949	$1,783,805
Bond posted for an international customer	$1,488,778	'

9_Inventory_Schedule_of_Invent1

(9) Inventory: Schedule of Inventory, Current (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Details	'	'
Inventory, Raw Materials, Gross	$968,522	$615,144
Reserve for damaged or obsolete inventory	-478,827	-148,043
Inventory, net of reserves of $478,827 and $148,043, respectively	$489,695	$467,101

10_Property_and_Equipment_Prop1

(10) Property and Equipment: Property, Plant and Equipment (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Details	'	'
Equipment, software and tooling	$2,379,944	$2,002,577
Automobiles	33,466	33,466
Leasehold Improvements, Gross	127,162	127,162
Furniture And Fixtures	247,218	247,218
Property, Plant and Equipment, Gross	2,787,790	2,410,423
Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment	-2,195,849	-2,092,222
Property and equipment, net of accumulated depreciation of $2,195,849 and $2,092,222, respectively	$591,941	$318,201

10_Property_and_Equipment_Deta

(10) Property and Equipment (Details) (USD $)	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Details	'	'
Depreciation	$103,629	$128,077
Impaired Assets to be Disposed of by Method Other than Sale, Amount of Impairment Loss	$0	$1,365

11_Monitoring_Equipment_Schedu1

(11) Monitoring Equipment: Schedule Of Monitoring Property And Equipment (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Details	'	'
Property Subject to or Available for Operating Lease, Gross	$2,852,058	$2,420,042
Property Subject to or Available for Operating Lease, Accumulated Depreciation	-1,065,534	-1,183,346
Monitoring equipment, net of accumulated amortization of $1,065,534 and $1,183,346, respectively	$1,786,524	$1,236,696

11_Monitoring_Equipment_Detail

(11) Monitoring Equipment (Details) (USD $)	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Details	'	'
Depreciation Expense	$382,814	$668,081
Reserve for future monitoring equipment impairment	150,000	'
Disposal of lease monitoring equipment	$17,388	$54,360

12_Intangible_Assets_Schedule_1

(12) Intangible Assets: Schedule of Intangible Assets (Details) (USD $)	Mar. 31, 2014
Patent license agreement	$4,550,000
FiniteLivedRoyaltyAgreement	16,620,567
Finite-Lived Intangible Assets, Net	21,170,567
Accumulated amortization	-1,730,471
Intangible assets, net of accumulated amortization	19,440,096
Borinquen Container Corporation	'
FiniteLivedRoyaltyAgreement	11,616,984
Finite-Lived Intangible Assets, Net	11,616,984
Accumulated amortization	-988,767
Intangible assets, net of accumulated amortization	10,628,217
International Surveillance Services Corp	'
FiniteLivedRoyaltyAgreement	5,003,583
Finite-Lived Intangible Assets, Net	5,003,583
Accumulated amortization	-687,994
Intangible assets, net of accumulated amortization	4,315,589
Satellite Tracking of People, LLC	'
Patent license agreement	4,500,000
Finite-Lived Intangible Assets, Net	4,500,000
Accumulated amortization	-30,562
Intangible assets, net of accumulated amortization	4,469,438
Patent	'
Patent license agreement	50,000
Finite-Lived Intangible Assets, Net	50,000
Accumulated amortization	-23,148
Intangible assets, net of accumulated amortization	$26,852

12_Intangible_Assets_Details

(12) Intangible Assets (Details) (USD $)	6 Months Ended
	Mar. 31, 2014
Borinquen Container Corporation	'
Amortization of Intangible Assets	$315,393
International Surveillance Services Corp	'
Amortization of Intangible Assets	125,091
Patent	'
Amortization of Intangible Assets	$2,778

13_Other_Assets_Details

(13) Other Assets (Details) (USD $)	6 Months Ended
	Mar. 31, 2014	Sep. 30, 2013
Details	'	'
Other assets	$3,416,297	$170,172
Cash deposited in escrow to secure international bond	$3,346,622	'

14_Accrued_Expenses_Schedule_O1

(14) Accrued Expenses: Schedule Of Accrued Expenses (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Details	'	'
Accrued payroll, taxes and employee benefits	$499,201	$473,179
Accrued Professional Fees, Current	306,011	317,300
Accrued interest	292,276	27,394
Accrued cellular costs	179,000	55,000
Legal costs	109,318	57,001
Value added and business flat taxes	99,321	262,880
Settlement costs	64,000	76,000
Board of Directors fees	60,000	68,090
Accrued outside services	49,276	33,022
Accrued travel costs	39,864	50,000
Accrued other expenses	13,639	15,903
Accrued Royalties, Current	'	714,400
Warranty and manufacturing costs	'	30,622
Accrued liabilities	$1,711,906	$2,180,791

15_Debt_Obligations_Schedule_o2

(15) Debt Obligations: Schedule of Debt (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Total debt obligations	$13,550,628	$128,683
Current portion of long-term debt	-2,321,094	-88,095
Long-term debt, net of current portion	11,229,534	40,588
Debt Obligation 1	'	'
Total debt obligations	9,343,751	'
Debt Obligation 2	'	'
Total debt obligations	4,125,000	'
Debt Obligation 3	'	'
Total debt obligations	37,877	64,111
Debt Obligation 4	'	'
Total debt obligations	44,000	59,266
Debt Obligation 5	'	'
Total debt obligations	'	$5,306

15_Debt_Obligations_Schedule_o3

(15) Debt Obligations: Schedule of Maturities of Long-term Debt (Details) (USD $)	Mar. 31, 2014
Details	'
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Two	$2,321,094
Long-term Debt and Capital Lease Obligations, Maturities, Repayments of Principal in Year Three	11,229,534
Long-term Debt and Capital Lease Obligations	$13,550,628

16_Relatedparty_Transactions_D

(16) Related-party Transactions (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Mar. 31, 2014	Jan. 03, 2014
			Related Party - Loan Agreement	Related Party - Loan Agreement	Related Party - Promissory Note	Related Party - Facility Agreement	Related Party - Facility Agreement
Line of Credit Facility, Maximum Borrowing Capacity	'	'	'	$1,200,000	'	'	$25,000,000
Line of Credit Facility, Interest Rate During Period	'	'	10.00%	'	8.00%	8.00%	'
Due to Related Parties	2,700,000	60,000	1,200,000	'	1,500,000	10,000,000	'
Accrued liabilities	1,711,906	2,180,791	79,550	'	43,726	'	'
Accrued interest	$292,276	$27,394	'	'	'	$168,767	'

16_Relatedparty_Transactions_S1

(16) Related-party Transactions: Schedule of Related Party Transactions (Details) (USD $)	Mar. 31, 2014	Sep. 30, 2013
Due to Related Parties	$2,700,000	$60,000
Current portion of long-term related-party debt	-2,700,000	-60,000
Related Party - Loan Agreement	'	'
Due to Related Parties	1,200,000	'
Related Party - Promissory Note	'	'
Due to Related Parties	1,500,000	'
Related Party - Convertible Debenture	'	'
Due to Related Parties	'	$60,000

17_Preferred_Stock_Details

(17) Preferred Stock (Details) (USD $)	6 Months Ended
	Mar. 31, 2014	Sep. 30, 2013	Jul. 31, 2011
Details	'	'	'
Preferred stock shares authorized	20,000,000	'	'
Series D 8% dividend, convertible, voting - par value	$0.00	$0.00	'
Series D 8% dividend, convertible, voting - shares designated	85,000	85,000	85,000
Series D 8% dividend, convertible, voting - shares outstanding	10	468	'

17_Preferred_Stock_Dividends_D

(17) Preferred Stock: Dividends (Details) (USD $)	1 Months Ended	6 Months Ended
	Jan. 31, 2014	Mar. 31, 2014	Mar. 31, 2013
Details	'	'	'
Dividend rate on Series D Preferred stock	'	8.00%	'
Common stock issued for payment of Series D preferred stock dividends	'	979	148,942
Issuance of shares of common stock in connection with Series D Preferred stock dividends	$5,103	$18,854	$1,260,858
Common Shares Issued As Payment Of Series D Dividends	270	'	'

17_Preferred_Stock_Convertibil

(17) Preferred Stock: Convertibility (Details)	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Details	'	'
Common shares issued for each share of Series D Preferred stock	30	'
Conversion of Stock, Shares Converted	197	48,295
Debt Conversion, Converted Instrument, Shares Issued	16,053	1,828,283

17_Preferred_Stock_Redemption_

(17) Preferred Stock: Redemption (Details) (USD $)	Jan. 16, 2014
Details	'
Redeemable Shares of Series D Preferred Stock	261
Original Investment of Redeemable Shares of Series D Preferred Stock	$260,007
Cash Value of Redeemable Shares of Series D Preferred Stock	$312,007

17_Preferred_Stock_Series_D_Pr

(17) Preferred Stock: Series D Preferred Stock Purchase Warrants (Details) (USD $)	Mar. 31, 2014
Details	'
Warrants outstanding for the purchase of Series D Preferred stock	1,400
Warrants Outstanding For The Purchase Of Series D Preferred Stock Exercise0020Price	$500

18_Common_Stock_Details

(18) Common Stock (Details) (USD $)	1 Months Ended	6 Months Ended
	Jan. 31, 2014	Mar. 31, 2014	Mar. 31, 2013
Details	'	'	'
Shares Issued to Pay Accrued Dividends on Series D Preferred stock	'	16,053	'
Issuance of shares of common stock in connection with Series D Preferred stock dividends	$5,103	$18,854	$1,260,858
Shares Issued for Board of Director Fees	'	1,933	'
Shares Issued upon the Exercise of Option and Warrants for Cash	'	5,384	'
Cash received from the exercise of warrants	'	$8,000	'
Shares Issued in connection with the acquisition of GPS Global Tracking & Surveillance System, Ltd.	'	236,469	'

19_Stock_Options_and_Warrants_2

(19) Stock Options and Warrants: Stock Incentive Plan (Details)	Mar. 31, 2014	Dec. 21, 2011
Details	'	'
Shares authorized for issuance under 2012 Plan	'	90,000
Options available to distribute under 2012 Plan	60,000	'

19_Stock_Options_and_Warrants_3

(19) Stock Options and Warrants (Details) (USD $)	3 Months Ended		6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013	Mar. 31, 2014	Mar. 31, 2013
Details	'	'	'	'
Expense Related to the Issuance and Vesting of All Stock Options and Warrants	$106,915	$53,188	$160,862	$53,188
Compensation Expense Associated with Unvested Stock Options and Warrants Issued Previously to Employees	$11,878	'	$11,878	'

19_Stock_Options_and_Warrants_4

(19) Stock Options and Warrants: Schedule of Share-based Payment Award, Stock Options, Valuation Assumptions (Details)	6 Months Ended
	Mar. 31, 2014	Mar. 31, 2013
Details	'	'
Expected stock price volatility	77.00%	102.00%
Risk free interest rate	0.12%	0.14%
Share-based Compensation Arrangement by Share-based Payment Award, Fair Value Assumptions, Expected Term	'2 years	'2 years

19_Stock_Options_and_Warrants_5

(19) Stock Options and Warrants: Schedule of Stock Options Roll Forward (Details) (USD $)	6 Months Ended
	Mar. 31, 2014	Sep. 30, 2013
Details	'	'
Options outstanding	427,965	'
Weighted average exercise price of options outstanding	$15.97	$16.12
Options granted	27,700	'
Share-based Compensation Arrangements by Share-based Payment Award, Options, Grants in Period, Weighted Average Exercise Price	$19.33	'
Options expired or cancelled	-8,249	'
Weighted average exercise price of options expired or cancelled	$32.58	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercises in Period, Intrinsic Value	($36,565)	'
Share-based Compensation Arrangements by Share-based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price	$16.44	'
Options outstanding	410,851	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Weighted Average Remaining Contractual Term	'11 months 23 days	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Outstanding, Intrinsic Value	1,458,325	'
Options exercisable	408,156	'
Weighted average exercise price of exercisable options	$16.02	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Weighted Average Remaining Contractual Term	'11 months 23 days	'
Share-based Compensation Arrangement by Share-based Payment Award, Options, Exercisable, Intrinsic Value	$1,432,055	'

20_Changes_in_Equity_Schedule_1

(20) Changes in Equity: Schedule of Stockholders Equity (Details) (USD $)	6 Months Ended
	Mar. 31, 2014
Details	'
Total equity	$23,963,342
Issuance Of Common Stock Due To Conversion Of Preferred Stock	18,854
Board of Director Fees	37,500
Exercise of options and warrants	8,000
Issuance of common stock in connection with an acquisition purchase commitment	4,500,000
Vesting of stock options and warrants	142,500
Series D Preferred stock dividends earned	-14,530
Beneficial conversion feature expense third party	160,862
Accumulated other comprehensive income	145,972
Redemption of Series D Preferred stock for cash	-312,007
Net loss	-2,562,312
Total equity	$26,088,180

21_Commitments_and_Contingenci1

(21) Commitments and Contingencies (Details)	3 Months Ended
	Mar. 31, 2013
Details	'
Complaint seeking damages	'$210,000

22_Subsequent_Events_Details

(22) Subsequent Events (Details) (USD $)	1 Months Ended
	Apr. 30, 2014
Details	'
Shares Issued to members of the Board of Directors for Services	2,431
Shares Issued for Series D Preferred Stock Dividends	270
Shares Issued for Series D Preferred Stock Dividends - Value	$5,103
Shares of Series D Preferred Converted in Shares of Common stock	10
Common Stock Shares Converted from Series D Preferred Stock	854
Shares Issued to Employees for Services	6,556
Shares Issued to Employees for Services - Value	120,000
Shares Issued to Employees for Services - Price Per Share	$18.30
Warrants to Purchase Shares of Common Stock	2,432
Warrants to Purchase Shares of Common Stock - Price Per Share	$18.75
Warrants to Purchase Shares of Common Stock - Value	8,684
Shares Issued to a Director from the Exercise of Cashless Warrants	2,693
Purchase Price of GPS	$7,811,044