Yinghong Guangda Technology (UBLI) 10-Q 14 Feb 14 2014 Q1 Quarterly report Financial data

Document_and_Entity_Informatio

Document and Entity Information	3 Months Ended
	Dec. 31, 2013	Feb. 13, 2013
Document And Entity Information [Abstract]	'	'
Entity Registrant Name	'UBL Interactive,Inc.	'
Entity Central Index Key	'0001576778	'
Amendment Flag	'false	'
Current Fiscal Year End Date	'--09-30	'
Document Type	'10-Q	'
Document Period End Date	31-Dec-13	'
Document Fiscal Year Focus	'2014	'
Document Fiscal Period Focus	'Q1	'
Entity Filer Category	'Smaller Reporting Company	'
Entity Common Stock, Shares Outstanding	'	34,086,633

Consolidated_Balance_Sheets

Consolidated Balance Sheets (USD $)	Dec. 31, 2013	Sep. 30, 2013
Current Assets	'	'
Cash	$89,051	$125,517
Accounts receivable, net of allowance for doubtful accounts of $61,072 and $27,000, respectively	1,162,194	314,999
Prepaid expenses and other current assets	12,013	19,336
Deferred costs	640,153	299,685
Total Current Assets	1,903,411	759,537
Property and Equipment, net	25,923	29,659
Other Assets	'	'
Intangible assets, net	131,125	143,890
Security deposits	12,468	12,468
Debt issue costs, net	9,365	6,383
Total Other Assets	152,958	162,741
Total Assets	2,082,292	951,937
Current Liabilities:	'	'
Accounts payable and accrued liabilities	1,972,465	1,545,409
Accounts payable - related party	11,058	11,574
Deferred revenue	1,961,948	1,249,224
Current maturities of convertible notes payable, net of discount	25,000	25,000
Current maturities of capital lease liability	1,612	2,535
Current maturities of notes payable	10,081	9,981
Total Current Liabilities	3,982,164	2,843,723
Long-Term Liabilities:	'	'
Notes payable, net of current maturities	325,600	328,242
Convertible notes payable, net of current maturities and discount	583,659	497,980
Derivative liabilities	2,289,156	1,385,973
Other liabilities	48,654	50,013
Total Long-Term Liabilities	3,247,069	2,262,208
Total Liabilities	7,229,233	5,105,931
Stockholders' Deficit	'	'
Preferred stock, par value $0.01: 10,000,000 shares authorized; none issued or outstanding	'	'
Common stock, par value $0.01: 50,000,000 shares authorized; 33,921,217 and 33,900,385 shares issued and outstanding, respectively	339,212	339,004
Additional paid in capital	2,068,750	1,520,375
Accumulated deficit	-7,554,903	-6,013,373
Total Stockholders' Deficit	-5,146,941	-4,153,994
Total Liabilities and Stockholders' Deficit	$2,082,292	$951,937

Consolidated_Balance_Sheets_Pa

Consolidated Balance Sheets (Parentheticals) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Statement of Financial Position [Abstract]	'	'
Allowance for doubtful accounts	$61,072	$27,000
Preferred stock, par value (in dollars per share)	$0.01	$0.01
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	'	'
Preferred stock, shares outstanding	'	'
Common stock, par value (in dollars per share)	$0.01	$0.01
Common stock, shares authorized	50,000,000	50,000,000
Common stock, shares issued	33,921,217	33,900,385
Common stock, shares outstanding	33,921,217	33,900,385

Consolidated_Statements_of_Ope

Consolidated Statements of Operations (Unaudited) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Income Statement [Abstract]	'	'
Revenues	$820,225	$830,678
Cost of revenues	243,675	358,147
Gross margin	576,550	472,531
Operating expenses	'	'
Compensation	1,024,364	401,496
Consulting fees	21,964	13,046
Professional fees	74,039	55,203
Research and development	100,724	28,372
Selling, general and administrative	170,832	166,686
Total operating expenses	1,391,923	664,803
Loss from operations	-815,373	-192,272
Other income (expense)	'	'
Interest income	'	296
Interest expense	-101,563	-60,210
Change in fair value of derivative liabilities	-233,983	-59,436
Derivative expense	-389,200	-181,426
Loss on extinguishment of debt	'	-151,610
Loss on settlement of liabilities	-1,458	'
Other income (expense)	47	-116
Other income (expense), net	-726,157	-452,502
Loss before income tax provision	-1,541,530	-644,774
Income tax provision	'	'
Net loss	($1,541,530)	($644,774)
Net loss per common share - basic and diluted	($0.05)	($0.02)
Weighted average common shares outstanding	'	'
- Basic and diluted	33,912,952	33,564,969

Consolidated_Statement_of_Stoc

Consolidated Statement of Stockholders' Deficit (Unaudited) (USD $)	Total	Common stock, par value $0.01	Additional Paid-in Capital Member	Accumulated Deficit
Balance at Sep. 30, 2012	($2,273,136)	$335,650	$1,443,748	($4,052,534)
Balance, shares at Sep. 30, 2012	'	33,564,969	'	'
Common stock issued to settle liabilities	38,000	2,000	36,000	'
Common stock issued to settle liabilities, shares	'	200,000	'	'
Common stock issued to purchase intangible assets	25,729	1,354	24,375	'
Common stock issued to purchase intangible assets, shares	'	135,416	'	'
Stock options issued for services	16,252	'	16,252	'
Net loss	-1,960,839	'	'	-1,960,839
Balance at Sep. 30, 2013	-4,153,994	339,004	1,520,375	-6,013,373
Balance, shares at Sep. 30, 2013	'	33,900,385	'	'
Common stock issued to settle liabilities	5,416	208	5,208	'
Common stock issued to settle liabilities, shares	'	20,832	'	'
Stock options issued for services	543,167	'	543,167	'
Net loss	-1,541,530	'	'	-1,541,530
Balance at Dec. 31, 2013	($5,146,941)	$339,212	$2,068,750	($7,554,903)
Balance, shares at Dec. 31, 2013	'	33,921,217	'	'

Consolidated_Statements_of_Cas

Consolidated Statements of Cash Flows (Unaudited) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash Flows From Operating Activities:	'	'
Net loss	($1,541,530)	($644,774)
Adjustments to reconcile net loss to net cash provided by (used in) operating activities	'	'
Depreciation and amortization	16,501	14,017
Stock based compensation	543,167	5,927
Amortization of debt discount	85,679	51,383
Amortization of debt issuance costs	2,018	491
Change in fair value of derivative liabilities	233,983	59,436
Derivative expense	389,200	181,426
Loss on extinguishment of debt	'	151,610
Loss on settlement of liabilities	1,458	'
Changes in operating assets and liabilities:	'	'
Accounts receivable	-847,195	-35,167
Prepaid expenses and other current assets	7,323	-8,418
Deferred costs	-340,468	-52,012
Security deposits	'	-12,468
Accounts payable and accrued liabilities	431,014	108,796
Accounts payable - related party	-516	-577
Deferred revenue	712,724	205,828
Other liabilities	-1,359	'
Net Cash Provided by (Used in) Operating Activities	-308,001	25,498
Cash Flows From Investing Activities:	'	'
Purchase of property and equipment	'	-8,768
Net Cash Used in Investing Activities	'	-8,768
Cash Flows From Financing Activities:	'	'
Repayment of capital lease	-923	-807
Repayment of notes	-2,542	-5,223
Debt issuance costs	-5,000	-5,000
Proceeds from convertible notes	280,000	205,000
Net Cash Provided by Financing Activities	271,535	193,970
Net change in cash	-36,466	210,700
Cash at beginning of period	125,517	126,765
Cash at end of period	89,051	337,465
Supplemental disclosures of cash flow information:	'	'
Interest paid	3,366	3,712
Income tax paid	'	'
Supplemental disclosure of non-cash investing and financing activities:	'	'
Debt discount recorded on convertible debt and warrants accounted for as derivative liabilities	280,000	205,000
Furniture and fixtures	'	$5,288

Organization_and_Operations

Organization and Operations	3 Months Ended
	Dec. 31, 2013
Organization And Operations [Abstract]	'
Organization and Operations	'
	Note 1 – Organization and Operations
	UBL Interactive, Inc.
	UBL Interactive, Inc. (“UBL” or the “Company”) was incorporated under the laws of the State of Delaware on September 30, 2009.  The Company provides public identity services to businesses by managing their online profile information and distributing this information uniformly to search engines, directory publishers, social networks and mobile services.

Significant_and_Critical_Accou

Significant and Critical Accounting Policies and Practices	3 Months Ended
	Dec. 31, 2013
Significant and Critical Accounting Policies and Practices [Abstract]	'
Significant and Critical Accounting Policies and Practices	'
	Note 2 – Significant and Critical Accounting Policies and Practices
	The Management of the Company is responsible for the selection and use of appropriate accounting policies and the appropriateness of accounting policies and their application. Critical accounting policies and practices are those that are both most important to the portrayal of the Company’s financial condition and results and require management’s most difficult, subjective, or complex judgments, often as a result of the need to make estimates about the effects of matters that are inherently uncertain. The Company’s significant and critical accounting policies and practices are disclosed below as required by generally accepted accounting principles.
	Basis of Presentation- Unaudited Interim Financial Information
	The accompanying unaudited interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and in accordance with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) with respect to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim consolidated financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the fiscal year ended September 30, 2013 and notes thereto contained in the Company’s annual report on Form 10-K for the fiscal year ended September 30, 2013, as filed with the SEC on December 30, 2013.
	Fiscal Year-End
	The Company elected September 30 as its fiscal year-end date.
	Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).
	Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:
		(i)	Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.
		(ii)	Allowance for doubtful accounts: Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay. The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole.
		(iii)	Sales returns and allowances: Management’s estimate of sales returns and allowances is based on an analysis of historical returns and allowance activity to establish a baseline reserve level. The Company then evaluates whether there are any underlying product quality or other customer specific issues that require additional specific reserves above the baseline level.
		(iv)	Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes.  The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
		(v)	Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors.
		(vi)	Estimates and assumptions used in valuation of convertible debt and equity instruments: Management estimates the fair value of the derivative warrant issued in connection with the Company’s convertible promissory notes, using a lattice model, with the assistance of an independent valuation expert.
	These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.
	Actual results could differ from those estimates.
	Principles of Consolidation
	The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification to determine whether and how to consolidate another entity.  Pursuant to ASC Paragraph 810-10-15-10 all majority-owned subsidiaries—all entities in which a parent has a controlling financial interest—shall be consolidated except (1) when control does not rest with the parent, the majority owner; (2) if the parent is a broker-dealer within the scope of Topic 940 and control is likely to be temporary; (3) consolidation by an investment company within the scope of Topic 946 of a non-investment-company investee.  Pursuant to ASC Paragraph 810-10-15-8 the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation.  The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree. The Company consolidates all less-than-majority-owned subsidiaries, if any, in which the parent’s power to control exists.
	The Company's consolidated subsidiaries and/or entities are as follows:
	Name of consolidated subsidiary or entity		State or other jurisdiction of incorporation or organization		Date of incorporation or formation	Attributable
					(date of acquisition, if applicable)	interest
	UBL Europe, LLC (1)		Delaware		7-Sep-10		100	%
	Mongoose Technologies, Inc. (2)		Delaware		9-Sep-09		100	%
					(January 18, 2010)
		-1	UBL Europe, LLC filed a Certificate of Cancellation on February 13, 2013.
		-2	Currently inactive.
	The consolidated financial statements include all accounts of the Company and consolidated subsidiaries and/or entities as of December 31, 2013 and September 30, 2013 and for the interim period ended December 31, 2013 and 2012.
	All inter-company balances and transactions have been eliminated.
	Fair Value of Financial Instruments
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels.  The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3		Pricing inputs that are generally observable inputs and not corroborated by market data.
	Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.
	The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid expenses and other current assets, deferred costs, accounts payable and accrued liabilities, and deferred revenues, approximate their fair values because of the short maturity of these instruments.
	The Company’s capital lease liability, notes payable and convertible notes payable approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2013 and September 30, 2013.
	The Company’s Level 3 financial liabilities consist of the derivative convertible notes and derivative warrants issued in connection with the Company’s convertible promissory notes (the "Notes"), for which there is no current market for these securities, such that the determination of fair value requires significant judgment or estimation.  The Company valued the automatic conditional conversion, re-pricing/down-round, change of control; default and follow-on offering provisions using a lattice model, with the assistance of an independent valuation expert, for which management understands the methodologies.  These models incorporate transaction details such as Company stock price, contractual terms, maturity, risk free rates, as well as assumptions about future financings, volatility, and holder behavior as of the date of issuance and each balance sheet date.
	Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.
	Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis
	Level 3 Financial Liabilities – Derivative Financial Instruments
	The Company uses Level 3 of the fair value hierarchy to measure the fair value of the derivative liabilities and revalues its derivative convertible notes and warrant liabilities at every reporting period and recognizes gains or losses in the statements of operations that are attributable to the change in the fair value of the derivative convertible notes and warrant liabilities.
	Carrying Value, Recoverability and Impairment of Long-Lived Assets
	The Company has adopted paragraph 360-10-35-17 of the FASB Accounting Standards Codification for its long-lived assets. The Company’s long-lived assets, which include property and equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets.  Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  When long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes.  The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
	The key assumptions used in management’s estimates of projected cash flow deal largely with forecasts of sales levels, gross margins, and operating costs of the manufacturing facilities.  These forecasts are typically based on historical trends and take into account recent developments as well as management’s plans and intentions.  Any difficulty in manufacturing or sourcing raw materials on a cost effective basis would significantly impact the projected future cash flows of the Company’s manufacturing facilities and potentially lead to an impairment charge for long-lived assets.  Other factors, such as increased competition or a decrease in the desirability of the Company’s products, could lead to lower projected sales levels, which would adversely impact cash flows.  A significant change in cash flows in the future could result in an impairment of long lived assets.
	The impairment charges, if any, is included in operating expenses in the accompanying statements of operations.
	Cash Equivalents
	The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.
	Accounts Receivable and Allowances
	The Company maintains an allowance for losses it may incur as a result of its customers’ inability to make required payments. The Company follows paragraph 310-10-50-9 of the FASB Accounting Standards Codification to estimate the allowance for doubtful accounts.  The Company performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions that may affect a client’s ability to pay.
	Pursuant to paragraph 310-10-50-2 of the FASB Accounting Standards Codification account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.  The Company has adopted paragraph 310-10-50-6 of the FASB Accounting Standards Codification and determine when receivables are past due or delinquent based on how recently payments have been received.
	Outstanding account balances are reviewed individually for collectability.  The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. Bad debt expense is included in general and administrative expenses, if any.
	If the financial condition of one or more of its customers unexpectedly deteriorates, resulting in their inability to make payments, or if the Company otherwise underestimates the losses it incurs as a result of its customers’ inability to pay, the Company could be required to increase its allowance for doubtful accounts which could materially adversely affect its operating results.
	The Company does not have any off-balance-sheet credit exposure to its customers at December 31, 2013 or September 30, 2013.
	The Company’s sales to certain customers consist of gross product sales reduced by expected future sales returns and allowances. To estimate sales returns and allowances, the Company analyzes historical returns and allowance activity to establish a baseline reserve level. The Company then evaluates whether there are any underlying product quality or other customer specific issues that require additional specific reserves above the baseline level. Because the reserve for sales returns and allowances is based on judgments and estimates of the management of the Company, its reserves may not be adequate to cover actual sales returns and other allowances. If the Company’s reserves are not adequate, its net sales and accounts receivable could be materially adversely affected.
	Property and Equipment
	Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized.  Maintenance and repairs are charged to operations as incurred. Depreciation of property and equipment is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:
			Estimated Useful
Life (Years)
Computer and software			5
Equipment under capital lease			5
Furniture and fixture			7
Leasehold improvement			*
(*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.
Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.
Leases
Lease agreements are evaluated to determine whether they are capital leases or operating leases in accordance with paragraph 840-10-25-1 of the FASB Accounting Standards Codification (“Paragraph 840-10-25-1”).  Pursuant to Paragraph 840-10-25-1 A lessee and a lessor shall consider whether a The implicit rate computed by the lessor is less than the lessee's incremental borrowing rate.  Capital lease assets are depreciated on a straight line method, over the capital lease assets estimated useful lives consistent with the Company’s normal depreciation policy for tangible fixed assets.  Interest charges are expensed over the period of the lease in relation to the carrying value of the capital lease obligation.
Operating leases primarily relate to the Company’s leases of office spaces. When the terms of an operating lease include tenant improvement allowances, periods of free rent, rent concessions, and/or rent escalation amounts, the Company establishes a deferred rent liability for the difference between the scheduled rent payment and the straight-line rent expense recognized, which is amortized over the underlying lease term on a straight-line basis as a reduction of rent expense.
Intangible Assets Other Than Goodwill
The Company has adopted Subtopic 350-30 of the FASB Accounting Standards Codification for intangible assets other than goodwill.  Under the requirements, the Company amortizes the acquisition costs of intangible assets other than goodwill on a straight-line basis over their estimated useful lives, the terms of the exclusive licenses and/or agreements, or the terms of legal lives of the intangible assets, whichever is shorter.  Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.
Research and Development and Capitalized Software Development Costs
The Company has adopted paragraph 985-20-05-01 of the FASB Accounting Standards Codification (“Paragraph 985-20-05-01”) for the costs of computer software to be sold or licensed.  Paragraph 985-20-05-01 requires research and development costs incurred in the process of software development before establishment of technological feasibility being expensed as incurred and capitalization of software development costs incurred subsequent to establishment of technological feasibility and prior to the availability of the product for general release to customers.  Systematic amortization of capitalized software development costs begins when a product is available for general release to customers and is computed on a product-by-product basis at a rate not less than straight-line basis over the product’s remaining estimated economic life of three (3) years.
Customer Deposits
Customer deposits primarily represent amounts received from customers for future delivery of products, which are fully or partially refundable depending upon the terms and conditions of the sales agreements.
Derivative Instruments
The Company evaluates its convertible debt, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with Paragraph 810-10-05-4 of the Codification and Paragraph 815-40-25 of the Codification. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statements of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity.
In circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument.
The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to liability at the fair value of the instrument on the reclassification date. Derivative instrument liabilities will be classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument is expected within 12 months of the balance sheet date.
The Company marks to market the fair value of the remaining embedded derivative warrants at each balance sheet date and records the change in the fair value of the remaining embedded derivative warrants as other income or expense in the consolidated statements of operations and comprehensive income (loss).
The Company utilizes the Lattice model that values the liability of the derivative warrants based on a probability weighted discounted cash flow model with the assistance of the third party valuation firm.  The reason the Company picks the Lattice model is that in many cases there may be multiple embedded features or the features of the bifurcated derivatives may be so complex that a Black-Scholes valuation does not consider all of the terms of the instrument.  Therefore, the fair value may not be appropriately captured by simple models.  In other words, simple models such as Black-Scholes may not be appropriate in many situations given complex features and terms of conversion option (e.g., combined embedded derivatives).  The Lattice model is based on future projections of the various potential outcomes. The features that were analyzed and incorporated into the model included the exercise and full reset features.  Based on these features, there are two primary events that can occur; the Holder exercises the Warrants or the Warrants are held to expiration. The Lattice model analyzed the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e. stock price, exercise price, volatility, etc.).  Projections were then made on the underlying factors which led to potential scenarios.  Probabilities were assigned to each scenario based on management projections.  This led to a cash flow projection and a probability associated with that cash flow.  A discounted weighted average cash flow over the various scenarios was completed to determine the value of the derivative warrants.
Related Parties
The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.
Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.
The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include:  a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Commitment and Contingencies
The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur.  The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment.  In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements.  If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.  Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Revenue Recognition
The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition.  The Company will recognize revenue when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. Appropriate allowances for returns and discounts are recorded concurrent with revenue recognition.
Deferred Costs (Asset)
Service arrangements with customers require certain significant up-front costs.
The Company capitalizes the up-front costs associated with providing the services and amortizes those costs ratably over the same period that the revenue is recognized for the related up-front payment.
Deferred Revenue (Liability)
The Company receives non-refundable up-front payments for services.  These payments are initially deferred and subsequently recognized over the subscription period, typically one year.
Stock-Based Compensation for Obtaining Employee Services
The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.  If the Company is a newly formed corporation or shares of the Company are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model.  The ranges of assumptions for inputs are as follows:
·	Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding.  Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments.  Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term =(vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.
·	Expected volatility of the entity’s shares and the method used to estimate it.  Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index.  The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility.  If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
·	Expected annual rate of quarterly dividends.  An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.
·	Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used.  The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.
The Company’s policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services
The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”).
Pursuant to ASC Section 505-50-30, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.  If the Company is a newly formed corporation or shares of the Company are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model.  The ranges of assumptions for inputs are as follows:
·	Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments.  The Company uses historical data to estimate holder’s expected exercise behavior.  If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.
·	Expected volatility of the entity’s shares and the method used to estimate it.  Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index.  The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility.  If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
·	Expected annual rate of quarterly dividends.  An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.
·	Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used.  The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.
Pursuant to ASC paragraph 505-50-25-7, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, 505-50-30 provides guidance on the determination of the measurement date for transactions that are within the scope of this Subtopic.
Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a share option and similar instrument that the counterparty has the right to exercise expires unexercised.
Pursuant to ASC paragraph 505-50-30-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the measurement date and no entry should be recorded.
Income Tax Provision
The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.  Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Consolidated Statements of Income and Comprehensive Income in the period that includes the enactment date.
The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements.  Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty (50) percent likelihood of being realized upon ultimate settlement.  Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.
The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.
Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.
Uncertain Tax Positions
The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the reporting period ended December 31, 2013 or 2012.
Net Income (Loss) per Common Share
Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification.   Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.
The following table shows the potentially outstanding dilutive common shares excluded from the diluted net income (loss) per common share calculation as they were anti-dilutive:
		Potentially Outstanding Dilutive
		Common Shares
		For the reporting			For the reporting
		period ended			period ended
		December 31,			December 31,
		2013			2012
Convertible Note Shares
On May 3, 2011, June 13, 2011 and August 1, 2011, the Company issued three (3) convertible notes payable in the face amount of $25,0000 each, or $75,000 in aggregate, with interest at 10% per annum due October 1, 2011, June 1, 2012 and June 1, 2012, respectively, convertible at the lesser of (i) an amount equal to ninety percent (90%) of the then offering price of subsequent financings, or (ii) $0.15 per share. The due date of the remaining note was subsequently extended threefold to December 31, 2014.			166,667			166,667
On January 31, 2012, the Company issued two (2) convertible notes in the face amount of $130,000 each, or $260,000 in aggregate with interest at 5% per annum originally due one (1) year from the date of issuance, convertible at $0.10 per share. The due date of the notes was subsequently extended twice to January 31, 2015.			2,600,000			2,600,000
On November 19, 2012, the Company issued two (2) convertible notes in the face amount of $102,500 each, or $205,000 in aggregate, with interest at 5% per annum, convertible at $0.10 per share. The due date of the notes was subsequently extended to January 31, 2015.			2,050,000			2,050,000
On July 19, 2013, the Company issued three (3) convertible notes in the aggregate amount of $250,000, with interest at 5% per annum, due January 31, 2015, convertible at $0.10 per share.			2,500,000			-
On October 18, 2013, the Company issued three (3) convertible notes in the aggregate amount of $280,000, with interest at 5% per annum, due January 31, 2015, convertible at $0.10 per share.			2,800,000			-
Warrant Shares
Common stock warrants, with exercise price ranging from $0.15 to $0.75 per share.			3,567,500			1,417,500
Option Shares
Stock options, with exercise prices ranging from $0.06 to $0.30 per share.			8,200,333			5,032,250
Total potentially outstanding dilutive common shares			21,884,500			11,266,417
Cash Flows Reporting
The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.  The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.
Subsequent Events
The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements are issued.  Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
Recently Issued Accounting Pronouncements
In February 2013, the FASB issued ASU No. 2013-02, "Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." The ASU adds new disclosure requirements for items reclassified out of accumulated other comprehensive income by component and their corresponding effect on net income. The ASU is effective for public entities for fiscal years beginning after December 15, 2013.
In February 2013, the Financial Accounting Standards Board, or FASB, issued ASU No. 2013-04, "Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for which the Total Amount of the Obligation Is Fixed at the Reporting Date."  This ASU addresses the recognition, measurement, and disclosure of certain obligations resulting from joint and several arrangements including debt arrangements, other contractual obligations, and settled litigation and judicial rulings. The ASU is effective for public entities for fiscal years, and interim periods within those years, beginning after December 15, 2013.
In March 2013, the FASB issued ASU No. 2013-05, "Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity." This ASU addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. The guidance outlines the events when cumulative translation adjustments should be released into net income and is intended by FASB to eliminate some disparity in current accounting practice. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013.
In March 2013, the FASB issued ASU 2013-07,“Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting.” The amendments require an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent. Liquidation is imminent when the likelihood is remote that the entity will return from liquidation and either (a) a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties or (b) a plan for liquidation is being imposed by other forces (for example, involuntary bankruptcy). If a plan for liquidation was specified in the entity’s governing documents from the entity’s inception (for example, limited-life entities), the entity should apply the liquidation basis of accounting only if the approved plan for liquidation differs from the plan for liquidation that was specified at the entity’s inception. The amendments require financial statements prepared using the liquidation basis of accounting to present relevant information about an entity’s expected resources in liquidation by measuring and presenting assets at the amount of the expected cash proceeds from liquidation. The entity should include in its presentation of assets any items it had not previously recognized under U.S. GAAP but that it expects to either sell in liquidation or use in settling liabilities (for example, trademarks). The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. Entities should apply the requirements prospectively from the day that liquidation becomes imminent. Early adoption is permitted.
Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

Going_Concern

Going Concern	3 Months Ended
	Dec. 31, 2013
Going Concern [Abstract]	'
Going Concern	'
	Note 3 – Going Concern
	The consolidated financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business.
	As reflected in the consolidated financial statements, the Company had an accumulated deficit at December 31, 2013 and a net loss and net cash used in operating activities for the reporting period then ended. These factors raise substantial doubt about the Company’s ability to continue as a going concern.
	The Company is attempting to further implement its business plan and generate sufficient revenue; however, the Company’s cash position may not be sufficient to support the Company’s daily operations.  While the Company believes in the viability of its strategy to further implement its business plan and generate sufficient revenue and in its ability to raise additional funds by way of a public or private offering, there can be no assurances to that effect.  The ability of the Company to continue as a going concern is dependent upon its ability to further implement its business plan and generate sufficient revenue and its ability to raise additional funds by way of a public or private offering.
	The consolidated financial statements do not include any adjustments related to the recoverability and classification of recorded asset amounts or the amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.

Property_and_Equipment

Property and Equipment	3 Months Ended
	Dec. 31, 2013
Property and Equipment [Abstract]	'
Property and Equipment	'
	Note 4 – Property and Equipment
	Property and equipment, stated at cost, less accumulated depreciation consisted of the following:
		Estimated Useful		December 31,			September 30,
		Life (Years)		2013			2013
	Computers and software	5		$	46,853		$	46,853
	Equipment under capital lease	5			6,962			6,962
	Furniture and equipment	7			17,414			17,414
	Leasehold improvements	*			7,425			7,425
					78,654			78,654
	Less accumulated depreciation and amortization				(52,731	)		(48,995	)
				$	25,923		$	29,659
	* To be amortized over the term of the lease or its estimated useful life, whichever is shorter.
		(i)	Impairment
	Management regularly reviews property and equipment for possible impairment. This review occurs annually (September 1 for us), or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable.
		(ii)	Depreciation and Amortization Expense
	Depreciation and amortization expense was $3,736 and $4,852 for the three months ended December 31, 2013 and 2012, respectively.

Intangible_Assets

Intangible Assets	3 Months Ended
	Dec. 31, 2013
Intangible Assets [Abstract]	'
Intangible Assets	'
	Note 5 – Intangible Assets
	On June 1, 2013, the Company entered into an agreement (the “Agreement”) with Interactive Media, Inc. (the “Seller”) to purchase certain intangible assets with the following terms:
	·	Compensation – 250,000 shares of common stock, the shares are valued at their respective grant dates
	·	125,000 shares to be issued immediately; and
	·	125,000 shares to be issued in proportional monthly increments over 24 months (5,208 per month); and
	·	$65,000 to be paid at the time of receipt of the Company’s next round of financing of $1 million or more with the seller to have the option to take the payment in the form of stock options after 120 days; and
	·	Seller will receive 50% of the net revenues of contract renewals of its existing customers for 12 months; and
	·	Seller will retain existing contact revenue from sales that were executed prior to the Agreement
	The total price paid for the assets in the acquisition was $160,683.
	The following sets forth the components of the purchase price:
	Purchase Price:
	Cash		$	65,000
	250,000 shares of common stock, ($0.19/share), based upon the fair value of the shares issued			47,500
	Estimated payout on contract renewals			48,183
	Total purchase price		$	160,683
	The Company has tentatively allocated $160,683 of the purchase price to intangible assets.
	The purchase price allocation will be adjusted if necessary upon the company receiving a valuation report from an independent appraisal company.
	The intangible assets subject to amortization have been assigned useful lives as follows:
	Customer list	3 years
	Non-compete	3 years
	The following table summarizes changes in intangible assets as of December 31, 2013:
		Estimated		Gross		Accumulated			Impairment		Net
		Life		Amount		Amortization			Charges
	Customer list	3 years		$	84,000	$	(16,222	)	$	-	$	67,778
	Non-compete	3 years			69,183		(13,336	)		-		55,847
	Domain name	Indefinite			7,500		-			-		7,500
				$	160,683	$	(29,558	)	$	-	$	131,125
		(i)	Impairment
	Intangible assets with indefinite lives are not amortized but instead are measured for impairment at least annually (September 1 for us), or when events indicate that an impairment exists. Management regularly reviews definite-lived intangible assets, for possible impairment. This review occurs annually (September 1 for us), or more frequently if events or changes in circumstances indicate the carrying amount of the asset may not be recoverable.
		(ii)	Amortization Expense
	Amortization expense amounted to $12,765 and $0 for the three months ended December 31, 2013 and 2012, respectively.
	Amortization expense for the next five years is as follows:
	Fiscal Year ending September 30:
	2014 (remainder of year)		$	38,296
	2015			51,061
	2016			34,268
			$	123,625

Notes_Payable

Notes Payable	3 Months Ended
	Dec. 31, 2013
Notes Payable [Abstract]	'
Notes Payable	'
	Note 6 – Notes Payable
	SBA Loan - Default and Contingent Liability
	Prior to September 2010, the Company executed a note for $386,300 with the United States Small Business Administration ("SBA") with the following terms and conditions:
	·	Maturing in January 2036;
	·	Interest at 4% per annum;
	·	Monthly principal and interest payment of $1,944
	Default and Potential Violation
	At December 31, 2013 and September 30, 2013, the Company was in violation of certain covenants contained in this note.  The circumstances that potentially led to these violations have not been cured.  The Company does not believe it is probable that the loan will be called by the SBA due to the fact that the Company is current with its obligation.
	Debt under these obligations is as follows:
			31-Dec-13			30-Sep-13
	Notes payable		$	335,681		$	338,223
	Less: Current maturities			(10,081	)		(9,981	)
	Notes payable, net of Current maturities		$	325,600		$	328,242
	Future minimum debt repayments under SBA loan at December 31, 2013 are as follows:
	Fiscal Year ending September 30:
	2014 (remainder of year)		$	7,523
	2015			10,387
	2016			10,811
	2017			11,251
	2018			11,709
	2019 and thereafter			284,000
			$	335,681

Convertible_Notes_Payable

Convertible Notes Payable	3 Months Ended
	Dec. 31, 2013
Convertible Notes Payable [Abstract]	'
Convertible Notes Payable	'
	Note 7 – Convertible Notes Payable
	Debt Offering (A)
	On May 3, 2011, June 13, 2011 and August 1, 2011, the Company sold three (3) $25,000 notes or $75,000 in aggregate of unsecured, subordinated convertible notes (the "Notes") with the following terms and conditions:
	·	Maturity dates ranging from October 1, 2011 to March 1, 2013 as amended;
	·	Interest rate at 10% per annum, with interest payable at maturity;
	·	Convertible (see further description below); and
	·	Subordinate to any senior debt, mezzanine debt, secured debt, or other creditors having priority by law or agreement of the Company as may be incurred by the Company prior to maturity.
	Conversion Feature – Convertible Notes
	In the event the Company consummates, prior to the maturity date of the Notes, an equity financing pursuant to which it sells shares of its common stock with the aggregate gross proceeds of not less than $5 million (a “Qualified Financing”), then the note holder has the right to either (i) exercise the option to call the notes due, whereby the Company shall repay the balance of the notes, including the unpaid principal and all accrued interest; or (ii) exercise the conversion option of converting all of the amounts due from the Company for additional shares. The conversion price shall be the lesser of (i) an amount equal to ninety percent (90%) of the then offering price of such additional shares, or (ii) $0.15 per share.
	If the Company does not engage in a Qualified Financing on or prior to the maturity date of the Notes, the holder of the note may exercise the option of converting the Notes, including all principal and accrued interest, into shares of the Company's common stock at a conversion price of $0.15 per share. If the option is not exercised on the maturity date the conversion option will cease to exist.
	Because these conversion features are variable, management has concluded that the features cannot be indexed solely to the Company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
	During the fiscal year ended September 30, 2012, two (2) note holders converted notes and related accrued interest of $52,774 at $0.15 per share into 351,827 shares of common stock.
	On March 1, 2013, the remaining note holder, having a note in the principal amount of $25,000, signed a note amendment extending the maturity date of the note. The maturity of the note was extended to December 31, 2013 or the closing of an equity investment where the Company receives net proceeds of more than $500,000, whichever is earlier. (See Note 12 for subsequent amendment)
	Derivative Warrants
	Each of the three (3) note holders received a warrant to purchase shares of the Company's common stock equal to 30% of the principal amount of their note (e.g., a warrant to purchase 7,500 shares for each $25,000 invested).  These warrants are exercisable at $0.75 per share expiring three (3) years from the date of issuance, i.e. October 1, 2014, June 1, 2015 and June 1, 2015, respectively.
	Management has concluded that the above conversion features cannot be indexed solely to the Company’s own stock and therefore are precluded from equity classification.  The warrants have a maturity date subsequent to the maturity date of the Notes and the warrants are not otherwise excluded from liability treatment. As a result, the warrants must be accounted for as derivative liabilities.
	Extinguishment Accounting
	In order for the conversion feature to be consistent for all note holders, on August 3, 2011, in accordance with a note Modification and Amendment Agreement, one note holder’s conversion price relating to the initial issuance was modified from an amount equal to ninety percent (90%) of the then offering price of such additional shares (future issuances) to the lesser of (i) an amount equal to ninety percent (90%) of the then offering price of such additional shares, or (ii) $0.15 per share.
	The Company compared the fair value of the note on the date of modification to the as-modified note.  Because the fair value of the as-modified note was 10% greater than the fair value of the existing note, the Company applied extinguishment accounting, resulting in a loss on extinguishment of debt of $34,390, for the fiscal year ended September 30, 2011.
	On June 1, 2012, one note holder signed a note amendment extending the maturity date of the note to March 1, 2013, this was considered a substantial modification of terms and the Company applied extinguishment accounting. The Company compared the fair value of the note on the date of modification to the as-modified note.  Because the fair value of the as-modified note was 10% greater than the fair value of the existing note, the Company applied extinguishment accounting, resulting in a loss on extinguishment of debt of $8,667, for the fiscal year ended September 30, 2012.
	On March 1, 2013, one (1) note holder signed a note amendment further extending the maturity date of the note to December 31, 2013, or the closing of an equity investment where the Company receives net proceeds of more than $500,000, whichever is earlier.  This was considered a substantial modification of terms and the Company applied extinguishment accounting. The Company compared the fair value of the note on the date of modification to the as-modified note.  Because the fair value of the as-modified note was 10% greater than the fair value of the existing note, the Company applied extinguishment accounting, resulting in a loss on extinguishment of debt of $25,667, for the year ended September 30, 2013.
	Debt Offering (B)
	On January 31, 2012, the Company sold two (2) $130,000 notes or $260,000 in aggregate of secured, subordinated convertible notes (the "Notes") with the following terms and conditions:
	·	Maturing on January 31, 2015 as amended (see below),
	·	Interest rate at 5% per annum, with interest payable semi-annually,
	·	Default interest rate is 10% per annum,
	·	Convertible to common shares at $0.10 per share (see discussion of ratchet feature below),
	·	Three (3) year warrants to purchase 780,000 shares of common stock, with an exercise price of $0.15 per share; and
	·	Secured by all assets of the Company.
	On November 13, 2012 the maturity date of these notes was extended from January 31, 2013 to January 31, 2014.  As consideration for the extension, the Company issued the Note holders 307,500 warrants, with an exercise price of $0.15 per share.
	On July 19, 2013 the maturity date of these notes was further extended from January 31, 2014 to January 31, 2015.  As consideration for the extension, the Company issued the Note holders 300,000 warrants, with an exercise price of $0.15 per share.
	Because these warrants contain price protection features (ratchet provision), management has concluded that the features cannot be indexed solely to the company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
	Conversion Feature – Convertible Notes
	The holder has the right from and after the date of the issuance of the Notes and then at any time until the Notes are fully paid, to convert any outstanding and unpaid principal and accrued unpaid interest at a conversion price of $0.10 per share. In the event the Company issues any common stock prior to the complete conversion or payment of the Notes, for a per share price that is less than the conversion price, the conversion price of the Notes shall be reduced to the lower per share price.
	Because these notes contain price protection features (ratchet provision), management has concluded that the features cannot be indexed solely to the company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
	Derivative Warrants
	Each of the two (2) note holders received warrants to purchase 390,000 shares of the Company's common stock.  These warrants are exercisable at $0.15 per share.  The warrants expire three (3) years from the date of issuance.
	In the event the Company issues any common stock prior to expiration date of the warrants, for a per share price that is less than the purchase price of the warrants, the warrant price shall be reduced to the lower per share price.
	Because these warrants contain price protection features (ratchet provision), management has concluded that the features cannot be indexed solely to the company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
	Extinguishment Accounting
	On November 13, 2012, the note holders signed a note amendment extending the maturity date of the note to January 31, 2014, this was considered a substantial modification of terms and the Company applied extinguishment accounting.  The Company compared the fair value of the note on the date of modification to the as-modified note. Because the fair value of the as-modified note was 10% greater than the fair value of the existing note, the Company applied extinguishment accounting, resulting in a loss on extinguishment of debt of $151,610, for the fiscal year ended September 30, 2013.
	On July 19, 2013, the note holders signed a second note amendment extending the maturity date of the note to January 31, 2015, this was considered a substantial modification of terms and the Company applied extinguishment accounting.  The Company compared the fair value of the note on the date of modification to the as-modified note. Because the fair value of the as-modified note was 10% greater than the fair value of the existing note, the Company applied extinguishment accounting, resulting in a loss on extinguishment of debt of $124,800, for the fiscal year ended September 30, 2013.
	Debt Offering (C)
	On November 19, 2012, the Company sold two (2) $102,500 notes or $205,000 in aggregate of secured, subordinated convertible notes (the "Notes") with the following terms and conditions:
	·	Maturing on January 31, 2015 as amended (see below),
	·	Interest rate at 5% per annum, with interest payable semi-annually,
	·	Default interest rate is 10% per annum,
	·	Convertible to common shares at $0.10 per share (see discussion of ratchet feature below),
	·	Three (3) year warrants to purchase 615,000 shares of common stock, with an exercise price of $0.15 per share; and
	·	Secured by all assets of the Company.
	On July 19, 2013 the maturity date of these notes was extended from January 31, 2014 to January 31, 2015.  As consideration for the extension, the Company issued the Note holders 300,000 warrants, with an exercise price of $0.15 per share.
	Because these warrants contain price protection features (ratchet provision), management has concluded that the features cannot be indexed solely to the company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
	Conversion Feature – Convertible Notes
	The holder has the right from and after the date of the issuance of the Notes and then at any time until the Notes are fully paid, to convert any outstanding and unpaid principal and accrued unpaid interest at a conversion price of $0.10 per share. In the event the Company issues any common stock prior to the complete conversion or payment of the Notes, for a per share price that is less than the conversion price, the conversion price of the Notes shall be reduced to the lower per share price.
	Because these notes contain price protection features (ratchet provision), management has concluded that the features cannot be indexed solely to the company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
	Derivative Warrants
	Each of the two (2) note holders received warrants to purchase 307,500 shares of the Company's common stock.  These warrants are exercisable at $0.15 per share.  The warrants expire three years from the date of issuance.
	In the event the Company issues any common stock prior to expiration date of the warrants, for a per share price that is less than the purchase price of the warrants, the warrant price shall be reduced to the lower per share price.
	Because these warrants contain price protection features (ratchet provision), management has concluded that the features cannot be indexed solely to the company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
	Extinguishment Accounting
	On July 19, 2013, the note holders signed a note amendment extending the maturity date of the note to January 31, 2015, this was considered a substantial modification of terms and the Company applied extinguishment accounting.  The Company compared the fair value of the note on the date of modification to the as-modified note. Because the fair value of the as-modified note was 10% greater than the fair value of the existing note, the Company applied extinguishment accounting, resulting in a loss on extinguishment of debt of $189,668, for the fiscal year ended September 30, 2013.
	Debt Offering (D)
	On July 19, 2013, the Company sold $250,000 in aggregate of secured, subordinated convertible notes (the "Notes") to three (3) note holders with the following terms and conditions:
·	Maturing on January 31, 2015,
·	Interest rate at 5% per annum, with interest payable semi-annually,
·	Default interest rate is 10% per annum,
·	Convertible to common shares at $0.10 per share (see discussion of ratchet feature below),
·	Three (3) year warrants to purchase 750,000 shares of common stock, with an exercise price of $0.15 per share; and
·	Secured by all assets of the Company.
Conversion Feature – Convertible Notes
The holder has the right from and after the date of the issuance of the Notes and then at any time until the Notes are fully paid, to convert any outstanding and unpaid principal and accrued unpaid interest at a conversion price of $0.10 per share. In the event the Company issues any common stock prior to the complete conversion or payment of the Notes, for a per share price that is less than the conversion price, the conversion price of the Notes shall be reduced to the lower per share price.
Because these notes contain price protection features (ratchet provision), management has concluded that the features cannot be indexed solely to the company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
Derivative Warrants
Two (2) note holders received warrants to purchase 300,000 shares of the Company's common stock and one (1) note holder received warrants to purchase 150,000 shares of the Company's common stock.  These warrants are exercisable at $0.15 per share.  The warrants expire three years from the date of issuance.
In the event the Company issues any common stock prior to expiration date of the warrants, for a per share price that is less than the purchase price of the warrants, the warrant price shall be reduced to the lower per share price.
Because these warrants contain price protection features (ratchet provision), management has concluded that the features cannot be indexed solely to the company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
Debt Offering (E)
On October 18, 2013, the Company sold $280,000 in aggregate of secured, subordinated convertible notes (the "Notes") to three (3) note holders with the following terms and conditions:
·	Maturing on January 31, 2015,
·	Interest rate at 5% per annum, with interest payable semi-annually,
·	Default interest rate is 10% per annum,
·	Convertible to common shares at $0.10 per share (see discussion of ratchet feature below),
·	Three (3) year warrants to purchase 1,400,000 shares of common stock, with an exercise price of $0.15 per share; and
·	Secured by all assets of the Company.
Conversion Feature – Convertible Notes
The holder has the right from and after the date of the issuance of the Notes and then at any time until the Notes are fully paid, to convert any outstanding and unpaid principal and accrued unpaid interest at a conversion price of $0.10 per share. In the event the Company issues any common stock prior to the complete conversion or payment of the Notes, for a per share price that is less than the conversion price, the conversion price of the Notes shall be reduced to the lower per share price.
Because these notes contain price protection features (ratchet provision), management has concluded that the features cannot be indexed solely to the company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
Derivative Warrants
One (1) note holder received warrants to purchase 650,000 shares of the Company's common stock, one (1) note holder received warrants to purchase 500,000 shares of the Company's common stock, ,and one (1) note holder received warrants to purchase 250,000 shares of the Company's common stock.  These warrants are exercisable at $0.15 per share.  The warrants expire three years from the date of issuance.
In the event the Company issues any common stock prior to expiration date of the warrants, for a per share price that is less than the purchase price of the warrants, the warrant price shall be reduced to the lower per share price.
Because these warrants contain price protection features (ratchet provision), management has concluded that the features cannot be indexed solely to the company’s own stock and therefore are precluded from equity classification.  As a result, the features must be accounted for as derivative liabilities.
Convertible notes payable consisted of the following:
		31-Dec-13			30-Sep-13
Convertible notes payable		$	1,020,000		$	740,000
Discount on convertible notes			(411,341	)		(217,020	)
Convertible notes payable, net			608,659			522,980
Less current maturities			(25,000	)		(25,000	)
Convertible notes payable, net of current maturities		$	583,659		$	497,980
Debt Discount
The debt discounts recorded in 2013 pertain to the derivative liability classification of the embedded conversion option and warrants.
The following is a summary of the Company’s debt discount:
		31-Dec-13			30-Sep-13
Debt discount		$	898,322		$	765,000
Amortization of debt discount			(486,981	)		(401,302	)
Unamortized debt discount removed due to loss on debt extinguishment			-			(146,678	)
Debt discount - net		$	411,341		$	217,020

Derivative_Liabilities

Derivative Liabilities	3 Months Ended
	Dec. 31, 2013
Derivative Liabilities [Abstract]	'
Derivative Liabilities	'
	Note 8 – Derivative Liabilities
	The Company identified derivative liabilities associated with the convertible debt and warrants issued in 2013 and 2012.
	As a result of the application of ASC No. 815, the fair values of the Company’s derivative liabilities are summarized as follows:
	Derivative liability – September 30, 2012		$	293,884
	Fair value at the commitment date			946,676
	Fair value of derivative liability associated with the extinguishment of the current note			(837,150	)
	Fair value of derivative liability under terms of newly issued modified note			1,182,217
	Fair value mark to market adjustment			(199,654	)
	Derivative liability – September 30, 2013			1,385,973
	Fair value at the commitment date			669,200
	Fair value mark to market adjustment			233,983
	Derivative liability – December 31, 2013		$	2,289,156
	The Company recorded debt discount to the extent of the gross proceeds of each note, and immediately expensed the remaining derivative value if it exceeded the gross proceeds. The Company recorded a derivative expense of $389,200 and $181,426 for the three months ended December 31, 2013 and 2012, respectively.  No additional debt discount was recognized in connection with the extinguishments.
	The fair value of the Company’s derivative liabilities at the commitment and re-measurement dates were based upon the following management assumptions as of the commitment date and December 31, 2013:
			Commitment Date				Re-measurement Date
	Expected dividends			0	%			0	%
	Expected volatility			162%-171	%			125%-186	%
	Expected term:	1.09 years – 3.00 years				1 month – 2.80 years
	Risk free interest rate			0.12% - 0.62	%			0.10% - 0.78	%
	The fair value of the Company’s derivative liabilities at the commitment and re-measurement dates were based upon the following management assumptions as of the commitment date and September 30, 2013:
			Commitment Date				Re-measurement Date
	Expected dividends			0	%			0	%
	Expected volatility			174%-243	%			150%-233	%
	Expected term:	10 months – 3.00 years				3 months – 2.80 years
	Risk free interest rate			0.11% - 0.59	%			0.02% - 0.63	%
	Warrant Activities
	The following is a summary of the Company’s warrant activity:
			Warrants				Weighted
							Average
							Exercise Price
	Balance – September 30, 2012			802,500			$	0.17
	Granted			1,365,000			$	0.15
	Exercised			-			$	-
	Forfeited/Cancelled			-			$	-
	Outstanding – September 30, 2013			2,167,500			$	0.16
	Granted			1,400,000			$	0.15
	Exercised			-			$	-
	Forfeited/Cancelled			-			$	-
	Outstanding – December 31, 2013			3,567,500			$	0.15
	Exercisable – December 31, 2013			3,567,500			$	0.15
	Warrants Outstanding									Warrants Exercisable
	Exercise price		Number			Weighted		Weighted		Number		Weighted
			Outstanding			Average		Average		Exercisable		Average
						Remaining		Exercise				Exercise
						Contractual		Price				Price
						Life
						(in years)
	$0.15-0.75			3,567,500		2.20 years		$	0.15		3,567,500	$	0.15

Stockholders_Deficit

Stockholders' Deficit	3 Months Ended
	Dec. 31, 2013
Stockholders' Deficit [Abstract]	'
Stockholders' Deficit	'
	Note 9 – Stockholders’ Deficit
	Common Stock
	The issuance of common stock during the three months ended December 31, 2013 is summarized in the table below:
			Quantity of Shares			Valuation			Range of Value per Share
	Transaction Type
	Stock issued to
	Settle liabilities			20,832		$	4,062		$	0.18 – 0.22
	Total			20,832		$	4,062		$	0.18 - 0.22
	The fair value of all stock issuances above is based upon the quoted closing trading price on the date of issuance.
	The issuance of common stock during the fiscal year ended September 30, 2013 is summarized in the table below:
	Transaction Type		Quantity of Shares			Valuation			Range of Value per Share
	Stock issued to settle liabilities			200,000		$	38,000		$	0.19
	Stock issued in purchase of intangible assets			135,416			25,729			0.2
	Total			335,416		$	63,729		$	0.19 - 0.20
	The fair value of all stock issuances above is based upon the quoted closing trading price on the date of issuance.
	Stock Options
	The Company maintains a stock option plan that provides for the issuance of incentive stock options at purchase prices equal to the fair market value of the Company's common stock at the date of grant (or 110% of such fair market value in the case of substantial stockholders).  The plans also authorize the Company to grant nonqualified options, stock appreciation rights, restricted stock and deferred stock awards.
	On December 23, 2010, the Board approved the 2010 Omnibus Equity Incentive Plan (the "2010 Plan"), under which 6 million shares of the Company's common stock were reserved for issuance pursuant to the grant of stock awards to employees, non-employee directors or consultants of the Company. Options are granted at an exercise price determined by the Compensation Committee of the Board of Directors, which, unless a substitute award, may not be less than the fair market value of the stock on the date of grant.  Vesting terms and expiration are also approved by the Compensation Committee.
	On October 22, 2013 the Board approved and made the following amendments to the 2010 Plan:
		(i)	add 4,750,000 shares of stock to the amount of stock eligible for grant pursuant to the Plan, and
		(ii)	insert an evergreen provision whereby every October 1, the amount of shares available pursuant to the Plan would reset to a number equal to the greater of (A) 20% of the then issued and outstanding shares of the Company, and (B) the number of shares available for grant pursuant to the Plan on the immediately preceding September
	Under the 2010 Plan, as amended on October 22, 2013, approximately 1.9 million shares were available for future option grants at December 31, 2013.
	The 2010 Plan stipulates prior to the time that shares of Common Stock are publicly traded on a national securities exchange registered with the Securities and Exchange Commission under 6(a) of the Exchange Act, after a termination of the Grantee’s employment with the Company or any Subsidiary for any reason, the Company has the right (but not the obligation) to repurchase the Grantee’s shares of Common Stock acquired by the Grantee pursuant to exercise of the Stock Option granted under the 2010 Plan at a purchase price equal to the Fair Market Value of the shares of Common Stock as of the date of repurchase. Such right of repurchase shall be exercisable at any time and from time to time at the discretion of the Company. The Company has evaluated these options for liability treatment but has concluded that it’s not applicable.
	At September 30, 2010, the Company had 1,155,000 stock options issued and outstanding. On December 17, 2010, all 1,155,000 options issued and outstanding were cancelled and reissued with changes in expiration terms. The cancelled options were to expire between October 1, 2012 and October 1, 2014, and the re-issued options expire on December 16, 2015. This resulted in a modification of an equity award under ASC No. 718-20-35, which in substance, the Company repurchases the original instrument by issuing a new instrument of equal or greater value, incurring additional compensation cost for any incremental value.
	Incremental compensation cost was measured as the excess, of the fair value of the modified award determined in accordance with the provisions of ASC No. 718-20-35 over the fair value of the original award immediately before its terms are modified, measured based on the share price and other pertinent factors at that date.  The Company applied the Black-Scholes option valuation model and determined additional compensation cost of approximately $43,000 during 2011.
	During the year ended September 30, 2011, the Company's board of directors authorized the grant of 3,235,000 stock options, having a total fair value of approximately $515,000, with vesting periods ranging from immediate vesting to four (4) years.  These options expire between September 30, 2012 and September 1, 2017.
	The 1,155,000 stock options discussed above are included as components of both options granted and cancelled/modified during 2011.
	During the year ended September 30, 2012, the Company's board of directors authorized the grant of 3,279,000 stock options, having a total fair value of approximately $446,000, with vesting periods ranging from immediate vesting to four (4) years.  These options expire between December 2012 and September 1, 2017.
	During the year ended September 30, 2013, the Company's board of directors authorized the grant of 275,000 stock options, having a total fair value of approximately $40,767, with a vesting period ranging from immediate to 2 years.  These options expire between October 16, 2014 and June 1, 2016.
	During the three months ended December 31, 2013, the Company's board of directors authorized the grant of 3,817,000 stock options, having a total fair value of approximately $610,879, with a vesting period ranging from immediate to 2.55 years.  These options expire on November 14, 2016.
	The following is a summary of the Company’s stock option activity:
			Options				Weighted Average Exercise Price				Weighted Average Remaining Contractual Life (in years)		Aggregate Intrinsic Value
	Balance – September 30, 2012			5,202,000			$	0.11				3.73	$	336,200
	Granted			275,000				0.1				2.52	$	27,500
	Exercised			-				-
	Cancelled/Modified			(366,000	)			0.1
	Balance – September 30, 2013 – outstanding			5,111,000				0.11				2.9	$	478,160
	Balance –  September 30, 2013 – exercisable			4,878,708			$	0.11				2.91	$	454,931
	Outstanding options held by related parties – September 30, 2013			1,994,000
	Exercisable options held by related parties – September 30, 2013			1,994,000
	Balance – September 30, 2013			5,111,000			$	0.11				2.9	$	336,200
	Granted			3,817,000				0.11				2.87	$	409,880
	Exercised			-				-
	Cancelled/Modified			(80,000	)			0.1
	Balance – December 31, 2013 – outstanding			8,848,000				0.11				2.77	$	980,660
	Balance –  December 31, 2013 – exercisable			8,200,333			$	0.11				2.77	$	909,660
	Outstanding options held by related parties – December 31, 2013			1,974,000
	Exercisable options held by related parties – December 31, 2013			1,974,000
	On the dates of grant during the three months ended December 31, 2013, the Company valued stock option issuances at fair value, utilizing a Black-Scholes option valuation model.  The Company utilized the following management assumptions:
	Exercise price	$0.10-$0.30
	Expected dividends	0%
	Expected volatility	171%
	Risk fee interest rate	0.56%
	Expected life of stock options	1.5 years – 2.8 years
	Expected forfeitures	0%
	On the dates of grant during the fiscal year ended September 30, 2013, the Company valued stock option issuances at fair value, utilizing a Black-Scholes option valuation model.  The Company utilized the following management assumptions:
	Exercise price	$0.10
	Expected dividends	0%
	Expected volatility	132%-174%
	Risk fee interest rate	0.27% -0.52%
	Expected life of stock options	1.0 years – 1.5 years
	Expected forfeitures	0%
	The following is a summary of the Company’s stock options issued to related parties for services during the three months ended December 31, 2013:
	Options			Value
Issued to board members		40,000		$	6,388
Total		40,000		$	6,388
On the dates of grant during the three months ended December 31, 2013, the Company valued these issuances at fair value, utilizing a Black-Scholes option valuation model.  The Company utilized the following management assumptions:
Exercise price	$0.10
Expected dividends	0%
Expected volatility	171%
Risk fee interest rate	0.56%
Expected life of stock options	1.5 years
Expected forfeitures	0%
The Company did not issue stock options to any related parties during the year ended September 30, 2013.
The following is a summary of the Company’s non-vested stock options at December 31, 2013 and September 30, 2013:
						Weighted Average
		Unvested				Grant
		Stock Options				Date Fair Value
Non-vested – September 30, 2012			182,644				0.1
Granted			275,000				0.1
Vested/Exercised			(184,000	)			0.1
Forfeited/Cancelled			(41,352	)			0.09
Non-vested – September 30, 2013			232,292				0.1
Granted			3,817,000				0.11
Vested/Exercised			(3,401,625	)			0.11
Forfeited/Cancelled			-				-
Non-vested – December 31, 2013			647,667			$	0.12
Weighted average remaining period for vesting		2.75 years

Commitments_and_Contingencies

Commitments and Contingencies	3 Months Ended
	Dec. 31, 2013
Commitments and Contingencies [Abstract]	'
Commitments and Contingencies	'
	Note 10 – Commitments and Contingencies
	Consulting Agreement
	On December 31, 2011, the Company entered into a one (1) year consulting agreement (“Consulting Agreement”) with the following terms and conditions:
	·	Compensation – 3,610,475 shares of common stock, (representing 12% of then issued and outstanding shares at the time of issuance), the shares are valued at their respective grant dates
	·	70% of shares to be issued immediately; and
	·	30% of shares to be issued upon Company’s common stock approval on the OTC bulletin board
	During the fiscal year ended September 30, 2012, 2,527,332 shares of common stock were issued relating to this agreement.  These shares were valued at $0.20 per share the quoted closing trading price, or approximately $500,000.
	The 1,083,143 unissued shares of common stock will be issued when the Company gets approval to be listed on the OTC bulletin board even though the Consulting Agreement expired on December 31, 2012.
	Services Agreement   Our Data Contribution and Service Agreement with InfoUSA, Inc., as amended, effective November 12, 2012, requires an annual minimum fee of $300,000. Any shortfall in the annual minimum fee is required to be paid in a lump sum within 30 days of the end of the contract period. InfoUSA provides data distribution services to us, For the contract period from August 21, 2012 through August 20, 2013, we met the annual minimum fee based upon the purchases we made through our normal operations and anticipate that based on our current operations to date, we will meet the annual minimum fee for the contract period from August 21, 2013 through August 20, 2014. If our operations were to decrease below current levels, we may not meet the annual minimum fee and may be forced to use cash on hand or seek to raise funds through the sale of our securities to meet the required payment.  There can be no assurance such funding will be available on terms acceptable to us, or at all.
	Operating Leases
	The Company was obligated under an operating lease agreement for office facilities. The lease expired in December 2012.
	The Company signed a new forty-three (43) month lease agreement for its office facilities expiring in July 2016. The lease requires base annual rent of approximately $130,000 for the first year, with 2.5% increments each year thereafter. The lease contains a five (5) month rent abatement period starting on January 1, 2013. Rent expense will be recognized on a straight line basis over the term of the lease. The lease contains one option to renew for a term of thirty-six (36) months.
	On April 10, 2013, the lease was amended to extend the term for an additional 12 months. Accordingly the lease will expire on July 31, 2017.
	Future minimum lease payments under this non-cancelable operating are approximately as follows:
	Fiscal Year Ending September 30
	2014 (remainder of year)		$	100,000
	2015			135,000
	2016			139,000
	2017			119,000
	Total		$	493,000
	Rent expense totaled $31,094 and $17,021 for the three months ended December 31, 2013 and 2012, respectively.
	In December 2012 the Company entered into an operating lease for its corporate apartment under a month-to-month agreement starting in January 2013. The Company will pay monthly rental payments of $1,200. Rent expense totaled $3,600 and $0 for the three months ended December 31, 2013 and 2012, respectively.
	Deferred Rent
	To induce the Company to enter into the operating lease for a period of 36 months the Landlord granted free rent for the first five (5) months of the occupancy. The first five (5) month cumulative rent expense is recognized on a straight-line basis over the duration of the initial lease term of 36 months.
	Capital Lease
	In April 2012, the Company entered into a capital lease agreement for computer equipment. The lease expires in May 2014. The assets and liabilities under capital leases are recorded at the lower of the present value of the minimum lease payments or the fair value of the assets. The assets are amortized over the lower of their related lease terms or their estimated productive lives. Amortization of assets under capital leases is included in depreciation expense.
	The interest rate on the capital lease is 13.50% and was imputed based on the lower of Company’s incremental borrowing rate at the inception of the lease or the lessor’s implicit rate of return.
	Interest paid during the three months ended December 31, 2013 and 2012 was $75 and $191, respectively.
	Former Chairman and CEO
	Settlement Agreement and Mutual Release (December 8, 2010)
	On December 8, 2010, the Company entered into a Settlement Agreement and Mutual Release with the former Chairman and Chief Executive Officer of the Company, which settled various elements of compensation between him and the Company. As consideration for the settlement, the Company agreed to the following:
		·	Issued the former Chairman 400,000 stock options at an exercise price of $0.18 per share, expiring August 15, 2015. The Company recognized approximately $90,000 in stock compensation expense relating to these options during the fiscal year ended September 30, 2011.
		·	Waived the $0.10 per share exercise price for 500,000 stock options issued to the Chairman prior to September 30, 2010. The Company valued the original 500,000 options on the date of re-grant under prior option terms and then re-valued the 500,000 under the new option terms. The Company recognized approximately $34,000 in stock compensation expense relating to the re-granted options during the fiscal year ended September 30, 2011.
		·	Agreed to pay the former Chairman an SBA loan guaranty fee on October 1st of each year, based upon Board Resolutions approved by the Board of Directors in periods prior to September 30, 2010 (paid in advance for the ensuing twelve (12) months guarantee, beginning October 1, 2010), in an amount of 8.5% of the outstanding principal balance of the SBA loan on that date. The Company recorded and paid $31,450 in guarantee fees during the fiscal year ended September 30, 2011.
		·	Agreed to reimburse the former Chairman for Company expenses in the amount of $7,500 previously paid by him associated with negotiating the early payout of the Lakes receivable. No gain or loss has been recognized related to this Settlement during the fiscal year ended September 30, 2012 or 2011.
	Settlement Agreement and Mutual Release (May 11, 2012)
	On May 11, 2012, the Company entered into a Settlement Agreement and Mutual Release with the former Chairman and Chief Executive Officer of the Company which settled various elements of compensation between him and the Company. Under the terms of the settlement, the Company agreed to:
		·	Issued the former Chairman 144,000 stock options at an exercise price of $0.10 per share, expiring October 1, 2015 for board services during fiscal year 2011. The Company recorded stock-based compensation expense related to these options during the fiscal year ended September 30, 2012 in the amount of $20,834;
		·	Issued the former Chairman 24,000 stock options at an exercise price of $0.06 per share, expiring October 1, 2015 for underpayment of stock options due for board service during 2010. The Fair Market value of these options on the date of grant was approximately $5,000 and the Company recorded the stock compensation expense related to these options during the fiscal year ended September 30, 2011; the settlement only resulted in the physical grant of these options, and
		·	Issued the former Chairman 72,000 stock options at an exercise price of $0.10 per share, expiring May 14, 2015 for fiscal 2012 board services through May 2012. The Company recorded stock compensation expense related to these options during the fiscal year ended September 30, 2012 in the amount of $10,417.
		·	Waived loan guaranty fees due from the Company to the former Chairman for the period from October 9, 2011 through February 29, 2012 of $13,540.

Concentrations

Concentrations	3 Months Ended
	Dec. 31, 2013
Concentrations [Abstract]	'
Concentrations	'
	Note 11 – Concentrations
	The Company has the following concentrations:
	(A)	Accounts Receivable
	Customer		31-Dec-13	30-Sep-13
	C	***	72%	45%
	(B)	Sales
	Customer		31-Dec-13	31-Dec-12
	A		0%	18%
	B		0%	13%
	C	***	63%	2%
	(C)	Accounts Payable
	Vendor		31-Dec-13	30-Sep-13
	A		26%	29%
	B		4%	14%
	(D)	Purchases
	Vendor		31-Dec-13	31-Dec-12
	A		34%	44%
	B		3%	30%
	C		16%	0%
	D		12%	0%
	E		13%	0%
	*** The loss of this customer and/or if the financial condition of this customer unexpectedly deteriorates, resulting in their inability to make payments could materially adversely affect our financial position, operating results and cash flows.

Subsequent_Events

Subsequent Events	3 Months Ended
	Dec. 31, 2013
Subsequent Events [Abstract]	'
Subsequent Events	'
	Note 12 – Subsequent Events
	The Company has evaluated all events that occurred after the balance sheet date through the date when the consolidated financial statements were issued to determine if they must be reported. The Management of the Company determined that there were certain reportable subsequent events to be disclosed as follows:
	Debt Offerings
	On January 23, 2014, the Company sold a note in the amount of $50,000 to one (1) note holder with the following terms and conditions:
	·	Maturing on February 28, 2014,
	·	Interest rate at 12% per annum, with interest payable at maturity,
	·	Penalty - upon default the Company shall issue the holder 200,000 shares of common stock of the Company.
	Debt Amendment
	On February 10, 2014, the remaining note holder in Debt Offering (A) (See Note 7 ), having a note in the principal amount of $25,000, signed a note amendment extending the maturity date of the note. The maturity of the note was extended to December 31, 2014 or the closing of an equity investment where the Company receives net proceeds of more than $500,000, whichever is earlier.
	Stock-Based Compensation
	On January 16, 2014 the Company issued 150,000 stock options to a consultant with an exercise price of $0.10 per share expiring three (3) years from the date of grant.
	Stock Issuances
	On January 23, 2014, 150,000 stock options were exercised at $0.10 per share, resulting in the issuance of 150,000 shares of common stock.
	During January and February 2014 the Company issued 10,416 shares of its common stock for the settlement of accounts payable.
	During February 2014 the Company issued 5,000 shares of its common stock for the settlement of employee liabilities.

Significant_and_Critical_Accou1

Significant and Critical Accounting Policies and Practices (Policies)	3 Months Ended
	Dec. 31, 2013
Significant and Critical Accounting Policies and Practices [Abstract]	'
Basis of Presentation- Unaudited Interim Financial Information	'
	Basis of Presentation- Unaudited Interim Financial Information
	The accompanying unaudited interim consolidated financial statements and related notes have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information, and in accordance with the rules and regulations of the United States Securities and Exchange Commission (the “SEC”) with respect to Form 10-Q and Article 8 of Regulation S-X. Accordingly, they do not include all of the information and footnotes required by U.S. GAAP for complete financial statements. The unaudited interim consolidated financial statements furnished reflect all adjustments (consisting of normal recurring accruals) which are, in the opinion of management, necessary to a fair statement of the results for the interim periods presented. Interim results are not necessarily indicative of the results for the full year. These unaudited interim consolidated financial statements should be read in conjunction with the consolidated financial statements of the Company for the fiscal year ended September 30, 2013 and notes thereto contained in the Company’s annual report on Form 10-K for the fiscal year ended September 30, 2013, as filed with the SEC on December 30, 2013.
Fiscal Year End	'
	Fiscal Year-End
	The Company elected September 30 as its fiscal year-end date.
Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions	'
	Use of Estimates and Assumptions and Critical Accounting Estimates and Assumptions
	The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date(s) of the financial statements and the reported amounts of revenues and expenses during the reporting period(s).
	Critical accounting estimates are estimates for which (a) the nature of the estimate is material due to the levels of subjectivity and judgment necessary to account for highly uncertain matters or the susceptibility of such matters to change and (b) the impact of the estimate on financial condition or operating performance is material. The Company’s critical accounting estimates and assumptions affecting the financial statements were:
	(i)	Assumption as a going concern: Management assumes that the Company will continue as a going concern, which contemplates continuity of operations, realization of assets, and liquidation of liabilities in the normal course of business;
	(ii)	Allowance for doubtful accounts: Management’s estimate of the allowance for doubtful accounts is based on historical sales, historical loss levels, and an analysis of the collectability of individual accounts; and general economic conditions that may affect a client’s ability to pay. The Company evaluated the key factors and assumptions used to develop the allowance in determining that it is reasonable in relation to the financial statements taken as a whole;
	(iii)	Fair value of long-lived assets: Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  If long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives. The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes.  The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events;
	(iv)	Valuation allowance for deferred tax assets: Management assumes that the realization of the Company’s net deferred tax assets resulting from its net operating loss (“NOL”) carry–forwards for Federal income tax purposes that may be offset against future taxable income was not considered more likely than not and accordingly, the potential tax benefits of the net loss carry-forwards are offset by a full valuation allowance. Management made this assumption based on (a) the Company has incurred recurring losses, (b) general economic conditions, and (c) its ability to raise additional funds to support its daily operations by way of a public or private offering, among other factors;
	(v)	Estimates and assumptions used in valuation of convertible debt and equity instruments: Management estimates the fair value of the derivative warrant issued in connection with the Company’s convertible promissory notes, using a lattice model, with the assistance of an independent valuation expert.
	These significant accounting estimates or assumptions bear the risk of change due to the fact that there are uncertainties attached to these estimates or assumptions, and certain estimates or assumptions are difficult to measure or value.
	Management bases its estimates on historical experience and on various assumptions that are believed to be reasonable in relation to the financial statements taken as a whole under the circumstances, the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources.
	Management regularly evaluates the key factors and assumptions used to develop the estimates utilizing currently available information, changes in facts and circumstances, historical experience and reasonable assumptions. After such evaluations, if deemed appropriate, those estimates are adjusted accordingly.
	Actual results could differ from those estimates.
Principles of Consolidation	'
	Principles of Consolidation
	The Company applies the guidance of Topic 810 “Consolidation” of the FASB Accounting Standards Codification to determine whether and how to consolidate another entity.  Pursuant to ASC Paragraph 810-10-15-10 all majority-owned subsidiaries—all entities in which a parent has a controlling financial interest—shall be consolidated except (1) when control does not rest with the parent, the majority owner; (2) if the parent is a broker-dealer within the scope of Topic 940 and control is likely to be temporary; (3) consolidation by an investment company within the scope of Topic 946 of a non-investment-company investee.  Pursuant to ASC Paragraph 810-10-15-8 the usual condition for a controlling financial interest is ownership of a majority voting interest, and, therefore, as a general rule ownership by one reporting entity, directly or indirectly, of more than 50 percent of the outstanding voting shares of another entity is a condition pointing toward consolidation.  The power to control may also exist with a lesser percentage of ownership, for example, by contract, lease, agreement with other stockholders, or by court decree. The Company consolidates all less-than-majority-owned subsidiaries, if any, in which the parent’s power to control exists.
	The Company's consolidated subsidiaries and/or entities are as follows:
	Name of consolidated subsidiary or entity		State or other jurisdiction of incorporation or organization		Date of incorporation or formation	Attributable
					(date of acquisition, if applicable)	interest
	UBL Europe, LLC (1)		Delaware		7-Sep-10		100	%
	Mongoose Technologies, Inc. (2)		Delaware		9-Sep-09		100	%
					(January 18, 2010)
		-1	UBL Europe, LLC filed a Certificate of Cancellation on February 13, 2013.
		-2	Currently inactive.
	The consolidated financial statements include all accounts of the Company and consolidated subsidiaries and/or entities as of December 31, 2013 and September 30, 2013 and for the interim period ended December 31, 2013 and 2012.
	All inter-company balances and transactions have been eliminated.
Fair Value of Financial Instruments	'
	Fair Value of Financial Instruments
	The Company follows paragraph 825-10-50-10 of the FASB Accounting Standards Codification for disclosures about fair value of its financial instruments and has adopted paragraph 820-10-35-37 of the FASB Accounting Standards Codification (“Paragraph 820-10-35-37”) to measure the fair value of its financial instruments. Paragraph 820-10-35-37 establishes a framework for measuring fair value in accounting principles generally accepted in the United States of America (U.S. GAAP), and expands disclosures about fair value measurements. To increase consistency and comparability in fair value measurements and related disclosures, Paragraph 820-10-35-37 establishes a fair value hierarchy which prioritizes the inputs to valuation techniques used to measure fair value into three (3) broad levels.  The three (3) levels of fair value hierarchy defined by Paragraph 820-10-35-37 are described below:
	Level 1		Quoted market prices available in active markets for identical assets or liabilities as of the reporting date.
	Level 2		Pricing inputs other than quoted prices in active markets included in Level 1, which are either directly or indirectly observable as of the reporting date.
	Level 3		Pricing inputs that are generally observable inputs and not corroborated by market data.
	Financial assets are considered Level 3 when their fair values are determined using pricing models, discounted cash flow methodologies or similar techniques and at least one significant model assumption or input is unobservable.
	The fair value hierarchy gives the highest priority to quoted prices (unadjusted) in active markets for identical assets or liabilities and the lowest priority to unobservable inputs.  If the inputs used to measure the financial assets and liabilities fall within more than one level described above, the categorization is based on the lowest level input that is significant to the fair value measurement of the instrument.
	The carrying amounts of the Company’s financial assets and liabilities, such as cash, accounts receivable, prepaid expenses and other current assets, deferred costs, accounts payable and accrued liabilities, and deferred revenues, approximate their fair values because of the short maturity of these instruments.
	The Company’s capital lease liability, notes payable and convertible notes payable approximate the fair value of such instruments based upon management’s best estimate of interest rates that would be available to the Company for similar financial arrangements at December 31, 2013 and September 30, 2013.
	The Company’s Level 3 financial liabilities consist of the derivative convertible notes and derivative warrants issued in connection with the Company’s convertible promissory notes (the "Notes"), for which there is no current market for these securities, such that the determination of fair value requires significant judgment or estimation.  The Company valued the automatic conditional conversion, re-pricing/down-round, change of control; default and follow-on offering provisions using a lattice model, with the assistance of an independent valuation expert, for which management understands the methodologies.  These models incorporate transaction details such as Company stock price, contractual terms, maturity, risk free rates, as well as assumptions about future financings, volatility, and holder behavior as of the date of issuance and each balance sheet date.
	Transactions involving related parties cannot be presumed to be carried out on an arm's-length basis, as the requisite conditions of competitive, free-market dealings may not exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated on terms equivalent to those that prevail in arm's-length transactions unless such representations can be substantiated.
Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis	'
	Fair Value of Financial Assets and Liabilities Measured on a Recurring Basis
	Level 3 Financial Liabilities – Derivative Financial Instruments
	The Company uses Level 3 of the fair value hierarchy to measure the fair value of the derivative liabilities and revalues its derivative convertible notes and warrant liabilities at every reporting period and recognizes gains or losses in the statements of operations that are attributable to the change in the fair value of the derivative convertible notes and warrant liabilities.
Carrying Value, Recoverability and Impairment of Long-Lived Assets	'
	Carrying Value, Recoverability and Impairment of Long-Lived Assets
	The Company has adopted paragraph 360-10-35-17 of the FASB Accounting Standards Codification for its long-lived assets. The Company’s long-lived assets, which include property and equipment and intangible assets, are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable.
	The Company assesses the recoverability of its long-lived assets by comparing the projected undiscounted net cash flows associated with the related long-lived asset or group of long-lived assets over their remaining estimated useful lives against their respective carrying amounts. Impairment, if any, is based on the excess of the carrying amount over the fair value of those assets.  Fair value is generally determined using the asset’s expected future discounted cash flows or market value, if readily determinable.  When long-lived assets are determined to be recoverable, but the newly determined remaining estimated useful lives are shorter than originally estimated, the net book values of the long-lived assets are depreciated over the newly determined remaining estimated useful lives.
	The Company considers the following to be some examples of important indicators that may trigger an impairment review: (i) significant under-performance or losses of assets relative to expected historical or projected future operating results; (ii) significant changes in the manner or use of assets or in the Company’s overall strategy with respect to the manner or use of the acquired assets or changes in the Company’s overall business strategy; (iii) significant negative industry or economic trends; (iv) increased competitive pressures; (v) a significant decline in the Company’s stock price for a sustained period of time; and (vi) regulatory changes.  The Company evaluates acquired assets for potential impairment indicators at least annually and more frequently upon the occurrence of such events.
	The key assumptions used in management’s estimates of projected cash flow deal largely with forecasts of sales levels, gross margins, and operating costs of the manufacturing facilities.  These forecasts are typically based on historical trends and take into account recent developments as well as management’s plans and intentions.  Any difficulty in manufacturing or sourcing raw materials on a cost effective basis would significantly impact the projected future cash flows of the Company’s manufacturing facilities and potentially lead to an impairment charge for long-lived assets.  Other factors, such as increased competition or a decrease in the desirability of the Company’s products, could lead to lower projected sales levels, which would adversely impact cash flows.  A significant change in cash flows in the future could result in an impairment of long lived assets.
	The impairment charges, if any, is included in operating expenses in the accompanying statements of operations.
Cash Equivalents	'
	Cash Equivalents
	The Company considers all highly liquid investments with maturities of three months or less at the time of purchase to be cash equivalents.
Accounts Receivable and Allowances	'
	Accounts Receivable and Allowances
	The Company maintains an allowance for losses it may incur as a result of its customers’ inability to make required payments. The Company follows paragraph 310-10-50-9 of the FASB Accounting Standards Codification to estimate the allowance for doubtful accounts.  The Company performs on-going credit evaluations of its customers and adjusts credit limits based upon payment history and the customer’s current credit worthiness, as determined by the review of their current credit information; and determines the allowance for doubtful accounts based on historical write-off experience, customer specific facts and general economic conditions that may affect a client’s ability to pay.
	Pursuant to paragraph 310-10-50-2 of the FASB Accounting Standards Codification account balances are charged off against the allowance after all means of collection have been exhausted and the potential for recovery is considered remote.  The Company has adopted paragraph 310-10-50-6 of the FASB Accounting Standards Codification and determine when receivables are past due or delinquent based on how recently payments have been received.
	Outstanding account balances are reviewed individually for collectability.  The allowance for doubtful accounts is the Company’s best estimate of the amount of probable credit losses in the Company’s existing accounts receivable. Bad debt expense is included in general and administrative expenses, if any.
	If the financial condition of one or more of its customers unexpectedly deteriorates, resulting in their inability to make payments, or if the Company otherwise underestimates the losses it incurs as a result of its customers’ inability to pay, the Company could be required to increase its allowance for doubtful accounts which could materially adversely affect its operating results.
	The Company does not have any off-balance-sheet credit exposure to its customers at December 31, 2013 or September 30, 2013.
	The Company’s sales to certain customers consist of gross product sales reduced by expected future sales returns and allowances. To estimate sales returns and allowances, the Company analyzes historical returns and allowance activity to establish a baseline reserve level. The Company then evaluates whether there are any underlying product quality or other customer specific issues that require additional specific reserves above the baseline level. Because the reserve for sales returns and allowances is based on judgments and estimates of the management of the Company, its reserves may not be adequate to cover actual sales returns and other allowances. If the Company’s reserves are not adequate, its net sales and accounts receivable could be materially adversely affected.
Property and Equipment	'
	Property and Equipment
	Property and equipment is recorded at cost. Expenditures for major additions and betterments are capitalized.  Maintenance and repairs are charged to operations as incurred. Depreciation of property and equipment is computed by the straight-line method (after taking into account their respective estimated residual values) over the estimated useful lives of the respective assets as follows:
			Estimated Useful
			Life (Years)
	Computer and software			5
	Equipment under capital lease			5
	Furniture and fixture			7
	Leasehold improvement			*
	(*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.
	Upon sale or retirement of property and equipment, the related cost and accumulated depreciation are removed from the accounts and any gain or loss is reflected in statements of operations.
Leases	'
	Leases
	Lease agreements are evaluated to determine whether they are capital leases or operating leases in accordance with paragraph 840-10-25-1 of the FASB Accounting Standards Codification (“Paragraph 840-10-25-1”).  Pursuant to Paragraph 840-10-25-1 A lessee and a lessor shall consider whether alease meets any of the following four criteria as part of classifying the lease at its inception under the guidance in the Lessees Subsection of this Section (for the lessee) and the Lessors Subsection of this Section (for the lessor): a. Transfer of ownership. The lease transfers ownership of the property to the lessee by the end of the lease term. This criterion is met in situations in which the lease agreement provides for the transfer of title at or shortly after the end of the lease term in exchange for the payment of a nominal fee, for example, the minimum required by statutory regulation to transfer title. b. Bargain purchase option. The lease contains a bargain purchase option. c. Lease term. The lease term is equal to 75 percent or more of the estimated economic life of the leased property. d. Minimum lease payments. The present value at the beginning of the lease term of the minimum lease payments, excluding that portion of the payments representing executory costs such as insurance, maintenance, and taxes to be paid by the lessor, including any profit thereon, equals or exceeds 90 percent of the excess of the fair value of the leased property to the lessor at lease inception over any related investment tax credit retained by the lessor and expected to be realized by the lessor. In accordance with paragraphs 840-10-25-29 and 840-10-25-30, if at its inception a lease meets any of the four lease classification criteria in Paragraph 840-10-25-1, the lease shall be classified by the lessee as a capital lease; and if none of the four criteria in Paragraph 840-10-25-1 are met, the lease shall be classified by the lessee as an operating lease. Pursuant to Paragraph 840-10-25-31 a lessee shall compute the present value of the minimum lease payments using the lessee's incremental borrowing rate unless both of the following conditions are met, in which circumstance the lessee shall use the implicit rate: a. It is practicable for the lessee to learn the implicit rate computed by the lessor. b. The implicit rate computed by the lessor is less than the lessee's incremental borrowing rate.  Capital lease assets are depreciated on a straight line method, over the capital lease assets estimated useful lives consistent with the Company’s normal depreciation policy for tangible fixed assets.  Interest charges are expensed over the period of the lease in relation to the carrying value of the capital lease obligation.
	Operating leases primarily relate to the Company’s leases of office spaces. When the terms of an operating lease include tenant improvement allowances, periods of free rent, rent concessions, and/or rent escalation amounts, the Company establishes a deferred rent liability for the difference between the scheduled rent payment and the straight-line rent expense recognized, which is amortized over the underlying lease term on a straight-line basis as a reduction of rent expense.
Intangible Assets Other Than Goodwill	'
	Intangible Assets Other Than Goodwill
	The Company has adopted Subtopic 350-30 of the FASB Accounting Standards Codification for intangible assets other than goodwill.  Under the requirements, the Company amortizes the acquisition costs of intangible assets other than goodwill on a straight-line basis over their estimated useful lives, the terms of the exclusive licenses and/or agreements, or the terms of legal lives of the intangible assets, whichever is shorter.  Upon becoming fully amortized, the related cost and accumulated amortization are removed from the accounts.
Research and Development and Capitalized Software Development Costs	'
	Research and Development and Capitalized Software Development Costs
	The Company has adopted paragraph 985-20-05-01 of the FASB Accounting Standards Codification (“Paragraph 985-20-05-01”) for the costs of computer software to be sold or licensed.  Paragraph 985-20-05-01 requires research and development costs incurred in the process of software development before establishment of technological feasibility being expensed as incurred and capitalization of software development costs incurred subsequent to establishment of technological feasibility and prior to the availability of the product for general release to customers.  Systematic amortization of capitalized software development costs begins when a product is available for general release to customers and is computed on a product-by-product basis at a rate not less than straight-line basis over the product’s remaining estimated economic life of three (3) years.
Customer Deposits	'
	Customer Deposits
	Customer deposits primarily represent amounts received from customers for future delivery of products, which are fully or partially refundable depending upon the terms and conditions of the sales agreements.
Derivative Instruments	'
	Derivative Instruments
	The Company evaluates its convertible debt, warrants or other contracts to determine if those contracts or embedded components of those contracts qualify as derivatives to be separately accounted for in accordance with Paragraph 810-10-05-4 of the Codification and Paragraph 815-40-25 of the Codification. The result of this accounting treatment is that the fair value of the embedded derivative is marked-to-market each balance sheet date and recorded as a liability. In the event that the fair value is recorded as a liability, the change in fair value is recorded in the consolidated statements of operations as other income or expense. Upon conversion or exercise of a derivative instrument, the instrument is marked to fair value at the conversion date and then that fair value is reclassified to equity.
	In circumstances where the embedded conversion option in a convertible instrument is required to be bifurcated and there are also other embedded derivative instruments in the convertible instrument that are required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument.
	The classification of derivative instruments, including whether such instruments should be recorded as liabilities or as equity, is re-assessed at the end of each reporting period. Equity instruments that are initially classified as equity that become subject to reclassification are reclassified to liability at the fair value of the instrument on the reclassification date. Derivative instrument liabilities will be classified in the balance sheet as current or non-current based on whether or not net-cash settlement of the derivative instrument is expected within 12 months of the balance sheet date.
	The Company marks to market the fair value of the remaining embedded derivative warrants at each balance sheet date and records the change in the fair value of the remaining embedded derivative warrants as other income or expense in the consolidated statements of operations and comprehensive income (loss).
	The Company utilizes the Lattice model that values the liability of the derivative warrants based on a probability weighted discounted cash flow model with the assistance of the third party valuation firm.  The reason the Company picks the Lattice model is that in many cases there may be multiple embedded features or the features of the bifurcated derivatives may be so complex that a Black-Scholes valuation does not consider all of the terms of the instrument.  Therefore, the fair value may not be appropriately captured by simple models.  In other words, simple models such as Black-Scholes may not be appropriate in many situations given complex features and terms of conversion option (e.g., combined embedded derivatives).  The Lattice model is based on future projections of the various potential outcomes. The features that were analyzed and incorporated into the model included the exercise and full reset features.  Based on these features, there are two primary events that can occur; the Holder exercises the Warrants or the Warrants are held to expiration. The Lattice model analyzed the underlying economic factors that influenced which of these events would occur, when they were likely to occur, and the specific terms that would be in effect at the time (i.e. stock price, exercise price, volatility, etc.).  Projections were then made on the underlying factors which led to potential scenarios.  Probabilities were assigned to each scenario based on management projections.  This led to a cash flow projection and a probability associated with that cash flow.  A discounted weighted average cash flow over the various scenarios was completed to determine the value of the derivative warrants.
Related Parties	'
	Related Parties
	The Company follows subtopic 850-10 of the FASB Accounting Standards Codification for the identification of related parties and disclosure of related party transactions.
	Pursuant to Section 850-10-20 the related parties include a. affiliates of the Company; b. entities for which investments in their equity securities would be required, absent the election of the fair value option under the Fair Value Option Subsection of Section 825–10–15, to be accounted for by the equity method by the investing entity; c. trusts for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of management; d. principal owners of the Company; e. management of the Company; f. other parties with which the Company may deal if one party controls or can significantly influence the management or operating policies of the other to an extent that one of the transacting parties might be prevented from fully pursuing its own separate interests; and g. other parties that can significantly influence the management or operating policies of the transacting parties or that have an ownership interest in one of the transacting parties and can significantly influence the other to an extent that one or more of the transacting parties might be prevented from fully pursuing its own separate interests.
	The financial statements shall include disclosures of material related party transactions, other than compensation arrangements, expense allowances, and other similar items in the ordinary course of business. However, disclosure of transactions that are eliminated in the preparation of consolidated or combined financial statements is not required in those statements. The disclosures shall include:  a. the nature of the relationship(s) involved; b. a description of the transactions, including transactions to which no amounts or nominal amounts were ascribed, for each of the periods for which income statements are presented, and such other information deemed necessary to an understanding of the effects of the transactions on the financial statements; c. the dollar amounts of transactions for each of the periods for which income statements are presented and the effects of any change in the method of establishing the terms from that used in the preceding period; and d. amounts due from or to related parties as of the date of each balance sheet presented and, if not otherwise apparent, the terms and manner of settlement.
Commitment and Contingencies	'
	Commitment and Contingencies
	The Company follows subtopic 450-20 of the FASB Accounting Standards Codification to report accounting for contingencies. Certain conditions may exist as of the date the consolidated financial statements are issued, which may result in a loss to the Company but which will only be resolved when one or more future events occur or fail to occur.  The Company assesses such contingent liabilities, and such assessment inherently involves an exercise of judgment.  In assessing loss contingencies related to legal proceedings that are pending against the Company or unasserted claims that may result in such proceedings, the Company evaluates the perceived merits of any legal proceedings or unasserted claims as well as the perceived merits of the amount of relief sought or expected to be sought therein.
	If the assessment of a contingency indicates that it is probable that a material loss has been incurred and the amount of the liability can be estimated, then the estimated liability would be accrued in the Company’s consolidated financial statements.  If the assessment indicates that a potential material loss contingency is not probable but is reasonably possible, or is probable but cannot be estimated, then the nature of the contingent liability, and an estimate of the range of possible losses, if determinable and material, would be disclosed.
	Loss contingencies considered remote are generally not disclosed unless they involve guarantees, in which case the guarantees would be disclosed.  Management does not believe, based upon information available at this time, that these matters will have a material adverse effect on the Company’s consolidated financial position, results of operations or cash flows. However, there is no assurance that such matters will not materially and adversely affect the Company’s business, financial position, and results of operations or cash flows.
Revenue Recognition	'
	Revenue Recognition
	The Company follows paragraph 605-10-S99-1 of the FASB Accounting Standards Codification for revenue recognition.  The Company will recognize revenue when it is realized or realizable and earned.  The Company considers revenue realized or realizable and earned when all of the following criteria are met: (i) persuasive evidence of an arrangement exists, (ii) the product has been shipped or the services have been rendered to the customer, (iii) the sales price is fixed or determinable, and (iv) collectability is reasonably assured. Appropriate allowances for returns and discounts are recorded concurrent with revenue recognition.
Deferred Costs (Asset)	'
	Deferred Costs (Asset)
	Service arrangements with customers require certain significant up-front costs.
	The Company capitalizes the up-front costs associated with providing the services and amortizes those costs ratably over the same period that the revenue is recognized for the related up-front payment.
Deferred Revenue (Liability)	'
	Deferred Revenue (Liability)
	The Company receives non-refundable up-front payments for services. These payments are initially deferred and subsequently recognized over the subscription period, typically one year.
Stock-Based Compensation for Obtaining Employee Services	'
	Stock-Based Compensation for Obtaining Employee Services
	The Company accounts for its stock based compensation in which the Company obtains employee services in share-based payment transactions under the recognition and measurement principles of the fair value recognition provisions of section 718-10-30 of the FASB Accounting Standards Codification. Pursuant to paragraph 718-10-30-6 of the FASB Accounting Standards Codification, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.  If the Company is a newly formed corporation or shares of the Company are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
	The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model.  The ranges of assumptions for inputs are as follows:
	·	Expected term of share options and similar instruments: The expected life of options and similar instruments represents the period of time the option and/or warrant are expected to be outstanding.  Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and employees’ expected exercise and post-vesting employment termination behavior into the fair value (or calculated value) of the instruments.  Pursuant to paragraph 718-10-S99-1, it may be appropriate to use the simplified method, i.e., expected term =(vesting term + original contractual term) / 2), if (i) A company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term due to the limited period of time its equity shares have been publicly traded; (ii) A company significantly changes the terms of its share option grants or the types of employees that receive share option grants such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term; or (iii) A company has or expects to have significant structural changes in its business such that its historical exercise data may no longer provide a reasonable basis upon which to estimate expected term. The Company uses the simplified method to calculate expected term of share options and similar instruments as the company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.
	·	Expected volatility of the entity’s shares and the method used to estimate it.  Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index.  The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility.  If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
	·	Expected annual rate of quarterly dividends.  An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.
	·	Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used.  The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.
	The Company’s policy is to recognize compensation cost for awards with only service conditions and a graded vesting schedule on a straight-line basis over the requisite service period for the entire award.
Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services	'
	Equity Instruments Issued to Parties Other Than Employees for Acquiring Goods or Services
	The Company accounts for equity instruments issued to parties other than employees for acquiring goods or services under guidance of Sub-topic 505-50 of the FASB Accounting Standards Codification (“Sub-topic 505-50”).
	Pursuant to ASC Section 505-50-30, all transactions in which goods or services are the consideration received for the issuance of equity instruments are accounted for based on the fair value of the consideration received or the fair value of the equity instrument issued, whichever is more reliably measurable.  The measurement date used to determine the fair value of the equity instrument issued is the earlier of the date on which the performance is complete or the date on which it is probable that performance will occur.  If the Company is a newly formed corporation or shares of the Company are thinly traded the use of share prices established in the Company’s most recent private placement memorandum (“PPM”), or weekly or monthly price observations would generally be more appropriate than the use of daily price observations as such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
	The fair value of share options and similar instruments is estimated on the date of grant using a Black-Scholes option-pricing valuation model.  The ranges of assumptions for inputs are as follows:
	·	Expected term of share options and similar instruments: Pursuant to Paragraph 718-10-50-2(f)(2)(i) of the FASB Accounting Standards Codification the expected term of share options and similar instruments represents the period of time the options and similar instruments are expected to be outstanding taking into consideration of the contractual term of the instruments and holder’s expected exercise behavior into the fair value (or calculated value) of the instruments.  The Company uses historical data to estimate holder’s expected exercise behavior.  If the Company is a newly formed corporation or shares of the Company are thinly traded the contractual term of the share options and similar instruments is used as the expected term of share options and similar instruments as the Company does not have sufficient historical exercise data to provide a reasonable basis upon which to estimate expected term.
	·	Expected volatility of the entity’s shares and the method used to estimate it.  Pursuant to ASC Paragraph 718-10-50-2(f)(2)(ii) a thinly-traded or nonpublic entity that uses the calculated value method shall disclose the reasons why it is not practicable for the Company to estimate the expected volatility of its share price, the appropriate industry sector index that it has selected, the reasons for selecting that particular index, and how it has calculated historical volatility using that index.  The Company uses the average historical volatility of the comparable companies over the expected contractual life of the share options or similar instruments as its expected volatility.  If shares of a company are thinly traded the use of weekly or monthly price observations would generally be more appropriate than the use of daily price observations as the volatility calculation using daily observations for such shares could be artificially inflated due to a larger spread between the bid and asked quotes and lack of consistent trading in the market.
	·	Expected annual rate of quarterly dividends.  An entity that uses a method that employs different dividend rates during the contractual term shall disclose the range of expected dividends used and the weighted-average expected dividends.  The expected dividend yield is based on the Company’s current dividend yield as the best estimate of projected dividend yield for periods within the expected term of the share options and similar instruments.
	·	Risk-free rate(s). An entity that uses a method that employs different risk-free rates shall disclose the range of risk-free rates used.  The risk-free interest rate is based on the U.S. Treasury yield curve in effect at the time of grant for periods within the expected term of the share options and similar instruments.
	Pursuant to ASC paragraph 505-50-25-7, if fully vested, non-forfeitable equity instruments are issued at the date the grantor and grantee enter into an agreement for goods or services (no specific performance is required by the grantee to retain those equity instruments), then, because of the elimination of any obligation on the part of the counterparty to earn the equity instruments, a measurement date has been reached. A grantor shall recognize the equity instruments when they are issued (in most cases, when the agreement is entered into). Whether the corresponding cost is an immediate expense or a prepaid asset (or whether the debit should be characterized as contra-equity under the requirements of paragraph 505-50-45-1) depends on the specific facts and circumstances. Pursuant to ASC paragraph 505-50-45-1, a grantor may conclude that an asset (other than a note or a receivable) has been received in return for fully vested, non-forfeitable equity instruments that are issued at the date the grantor and grantee enter into an agreement for goods or services (and no specific performance is required by the grantee in order to retain those equity instruments). Such an asset shall not be displayed as contra-equity by the grantor of the equity instruments. The transferability (or lack thereof) of the equity instruments shall not affect the balance sheet display of the asset. This guidance is limited to transactions in which equity instruments are transferred to other than employees in exchange for goods or services. Section 505-50-30 provides guidance on the determination of the measurement date for transactions that are within the scope of this Subtopic.
	Pursuant to Paragraphs 505-50-25-8 and 505-50-25-9, an entity may grant fully vested, non-forfeitable equity instruments that are exercisable by the grantee only after a specified period of time if the terms of the agreement provide for earlier exercisability if the grantee achieves specified performance conditions. Any measured cost of the transaction shall be recognized in the same period(s) and in the same manner as if the entity had paid cash for the goods or services or used cash rebates as a sales discount instead of paying with, or using, the equity instruments. A recognized asset, expense, or sales discount shall not be reversed if a share option and similar instrument that the counterparty has the right to exercise expires unexercised.
	Pursuant to ASC paragraph 505-50-30-S99-1, if the Company receives a right to receive future services in exchange for unvested, forfeitable equity instruments, those equity instruments are treated as unissued for accounting purposes until the future services are received (that is, the instruments are not considered issued until they vest). Consequently, there would be no recognition at the measurement date and no entry should be recorded.
Income Tax Provision	'
	Income Tax Provision
	The Company accounts for income taxes under Section 740-10-30 of the FASB Accounting Standards Codification, which requires recognition of deferred tax assets and liabilities for the expected future tax consequences of events that have been included in the financial statements or tax returns.  Under this method, deferred tax assets and liabilities are based on the differences between the financial statement and tax bases of assets and liabilities using enacted tax rates in effect for the year in which the differences are expected to reverse.  Deferred tax assets are reduced by a valuation allowance to the extent management concludes it is more likely than not that the assets will not be realized.  Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled.  The effect on deferred tax assets and liabilities of a change in tax rates is recognized in the Consolidated Statements of Income and Comprehensive Income in the period that includes the enactment date.
	The Company adopted section 740-10-25 of the FASB Accounting Standards Codification (“Section 740-10-25”). Section 740-10-25 addresses the determination of whether tax benefits claimed or expected to be claimed on a tax return should be recorded in the financial statements.  Under Section 740-10-25, the Company may recognize the tax benefit from an uncertain tax position only if it is more likely than not that the tax position will be sustained on examination by the taxing authorities, based on the technical merits of the position.  The tax benefits recognized in the financial statements from such a position should be measured based on the largest benefit that has a greater than fifty (50) percent likelihood of being realized upon ultimate settlement.  Section 740-10-25 also provides guidance on de-recognition, classification, interest and penalties on income taxes, accounting in interim periods and requires increased disclosures.
	The estimated future tax effects of temporary differences between the tax basis of assets and liabilities are reported in the accompanying consolidated balance sheets, as well as tax credit carry-backs and carry-forwards. The Company periodically reviews the recoverability of deferred tax assets recorded on its consolidated balance sheets and provides valuation allowances as management deems necessary.
	Management makes judgments as to the interpretation of the tax laws that might be challenged upon an audit and cause changes to previous estimates of tax liability. In addition, the Company operates within multiple taxing jurisdictions and is subject to audit in these jurisdictions. In management’s opinion, adequate provisions for income taxes have been made for all years. If actual taxable income by tax jurisdiction varies from estimates, additional allowances or reversals of reserves may be necessary.
Uncertain Tax Positions	'
	Uncertain Tax Positions
	The Company did not take any uncertain tax positions and had no adjustments to its income tax liabilities or benefits pursuant to the provisions of Section 740-10-25 for the reporting period ended December 31, 2013 or 2012.
Net Income (Loss) per Common Share	'
	Net Income (Loss) per Common Share
	Net income (loss) per common share is computed pursuant to section 260-10-45 of the FASB Accounting Standards Codification.   Basic net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock outstanding during the period.  Diluted net income (loss) per common share is computed by dividing net income (loss) by the weighted average number of shares of common stock and potentially outstanding shares of common stock during the period to reflect the potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants.
	The following table shows the potentially outstanding dilutive common shares excluded from the diluted net income (loss) per common share calculation as they were anti-dilutive:
			Potentially Outstanding Dilutive
			Common Shares
			For the reporting			For the reporting
			period ended			period ended
			December 31,			December 31,
			2013			2012
	Convertible Note Shares
	On May 3, 2011, June 13, 2011 and August 1, 2011, the Company issued three (3) convertible notes payable in the face amount of $25,0000 each, or $75,000 in aggregate, with interest at 10% per annum due October 1, 2011, June 1, 2012 and June 1, 2012, respectively, convertible at the lesser of (i) an amount equal to ninety percent (90%) of the then offering price of subsequent financings, or (ii) $0.15 per share. The due date of the remaining note was subsequently extended threefold to December 31, 2014.			166,667			166,667
	On January 31, 2012, the Company issued two (2) convertible notes in the face amount of $130,000 each, or $260,000 in aggregate with interest at 5% per annum originally due one (1) year from the date of issuance, convertible at $0.10 per share. The due date of the notes was subsequently extended twice to January 31, 2015.			2,600,000			2,600,000
	On November 19, 2012, the Company issued two (2) convertible notes in the face amount of $102,500 each, or $205,000 in aggregate, with interest at 5% per annum, convertible at $0.10 per share. The due date of the notes was subsequently extended to January 31, 2015.			2,050,000			2,050,000
	On July 19, 2013, the Company issued three (3) convertible notes in the aggregate amount of $250,000, with interest at 5% per annum, due January 31, 2015, convertible at $0.10 per share.			2,500,000			-
	On October 18, 2013, the Company issued three (3) convertible notes in the aggregate amount of $280,000, with interest at 5% per annum, due January 31, 2015, convertible at $0.10 per share.			2,800,000			-
	Warrant Shares
	Common stock warrants, with exercise price ranging from $0.15 to $0.75 per share.			3,567,500			1,417,500
	Option Shares
	Stock options, with exercise prices ranging from $0.06 to $0.30 per share.			8,200,333			5,032,250
	Total potentially outstanding dilutive common shares			21,884,500			11,266,417
Cash Flows Reporting	'
	Cash Flows Reporting
	The Company adopted paragraph 230-10-45-24 of the FASB Accounting Standards Codification for cash flows reporting, classifies cash receipts and payments according to whether they stem from operating, investing, or financing activities and provides definitions of each category, and uses the indirect or reconciliation method (“Indirect method”) as defined by paragraph 230-10-45-25 of the FASB Accounting Standards Codification to report net cash flow from operating activities by adjusting net income to reconcile it to net cash flow from operating activities by removing the effects of (a) all deferrals of past operating cash receipts and payments and all accruals of expected future operating cash receipts and payments and (b) all items that are included in net income that do not affect operating cash receipts and payments.  The Company reports the reporting currency equivalent of foreign currency cash flows, using the current exchange rate at the time of the cash flows and the effect of exchange rate changes on cash held in foreign currencies is reported as a separate item in the reconciliation of beginning and ending balances of cash and cash equivalents and separately provides information about investing and financing activities not resulting in cash receipts or payments in the period pursuant to paragraph 830-230-45-1 of the FASB Accounting Standards Codification.
Subsequent Events	'
	Subsequent Events
	The Company follows the guidance in Section 855-10-50 of the FASB Accounting Standards Codification for the disclosure of subsequent events. The Company will evaluate subsequent events through the date when the financial statements are issued.  Pursuant to ASU 2010-09 of the FASB Accounting Standards Codification, the Company as an SEC filer considers its financial statements issued when they are widely distributed to users, such as through filing them on EDGAR.
Recently Issued Accounting Pronouncements	'
	Recently Issued Accounting Pronouncements
	In February 2013, the FASB issued ASU No. 2013-02, "Comprehensive Income (Topic 220): Reporting of Amounts Reclassified Out of Accumulated Other Comprehensive Income." The ASU adds new disclosure requirements for items reclassified out of accumulated other comprehensive income by component and their corresponding effect on net income. The ASU is effective for public entities for fiscal years beginning after December 15, 2013.
	In February 2013, the Financial Accounting Standards Board, or FASB, issued ASU No. 2013-04, "Liabilities (Topic 405): Obligations Resulting from Joint and Several Liability Arrangements for which the Total Amount of the Obligation Is Fixed at the Reporting Date."  This ASU addresses the recognition, measurement, and disclosure of certain obligations resulting from joint and several arrangements including debt arrangements, other contractual obligations, and settled litigation and judicial rulings. The ASU is effective for public entities for fiscal years, and interim periods within those years, beginning after December 15, 2013.
	In March 2013, the FASB issued ASU No. 2013-05, "Foreign Currency Matters (Topic 830): Parent's Accounting for the Cumulative Translation Adjustment upon Derecognition of Certain Subsidiaries or Groups of Assets within a Foreign Entity or of an Investment in a Foreign Entity." This ASU addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity. The guidance outlines the events when cumulative translation adjustments should be released into net income and is intended by FASB to eliminate some disparity in current accounting practice. This ASU is effective prospectively for fiscal years, and interim periods within those years, beginning after December 15, 2013.
	In March 2013, the FASB issued ASU 2013-07,“Presentation of Financial Statements (Topic 205): Liquidation Basis of Accounting.” The amendments require an entity to prepare its financial statements using the liquidation basis of accounting when liquidation is imminent. Liquidation is imminent when the likelihood is remote that the entity will return from liquidation and either (a) a plan for liquidation is approved by the person or persons with the authority to make such a plan effective and the likelihood is remote that the execution of the plan will be blocked by other parties or (b) a plan for liquidation is being imposed by other forces (for example, involuntary bankruptcy). If a plan for liquidation was specified in the entity’s governing documents from the entity’s inception (for example, limited-life entities), the entity should apply the liquidation basis of accounting only if the approved plan for liquidation differs from the plan for liquidation that was specified at the entity’s inception. The amendments require financial statements prepared using the liquidation basis of accounting to present relevant information about an entity’s expected resources in liquidation by measuring and presenting assets at the amount of the expected cash proceeds from liquidation. The entity should include in its presentation of assets any items it had not previously recognized under U.S. GAAP but that it expects to either sell in liquidation or use in settling liabilities (for example, trademarks). The amendments are effective for entities that determine liquidation is imminent during annual reporting periods beginning after December 15, 2013, and interim reporting periods therein. Entities should apply the requirements prospectively from the day that liquidation becomes imminent. Early adoption is permitted.
	Management does not believe that any other recently issued, but not yet effective accounting pronouncements, if adopted, would have a material effect on the accompanying consolidated financial statements.

Significant_and_Critical_Accou2

Significant and Critical Accounting Policies and Practices (Tables)	3 Months Ended
	Dec. 31, 2013
Significant and Critical Accounting Policies and Practices [Abstract]	'
Schedule of consolidated subsidiaries	'
	Name of consolidated subsidiary or entity		State or other jurisdiction of incorporation or organization		Date of incorporation or formation	Attributable
					(date of acquisition, if applicable)	interest
	UBL Europe, LLC (1)		Delaware		7-Sep-10		100	%
	Mongoose Technologies, Inc. (2)		Delaware		9-Sep-09		100	%
					(January 18, 2010)
		-1	UBL Europe, LLC filed a Certificate of Cancellation on February 13, 2013.
		-2	Currently inactive.
Schedule of estimated useful lives of assets	'
			Estimated Useful
			Life (Years)
	Computer and software			5
	Equipment under capital lease			5
	Furniture and fixture			7
	Leasehold improvement			*
	(*) Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter.
Schedule of outstanding dilutive common shares excluded from the diluted net income (loss)	'
			Potentially Outstanding Dilutive
			Common Shares
			For the reporting			For the reporting
			period ended			period ended
			December 31,			December 31,
			2013			2012
	Convertible Note Shares
	On May 3, 2011, June 13, 2011 and August 1, 2011, the Company issued three (3) convertible notes payable in the face amount of $25,0000 each, or $75,000 in aggregate, with interest at 10% per annum due October 1, 2011, June 1, 2012 and June 1, 2012, respectively, convertible at the lesser of (i) an amount equal to ninety percent (90%) of the then offering price of subsequent financings, or (ii) $0.15 per share. The due date of the remaining note was subsequently extended threefold to December 31, 2014.			166,667			166,667
	On January 31, 2012, the Company issued two (2) convertible notes in the face amount of $130,000 each, or $260,000 in aggregate with interest at 5% per annum originally due one (1) year from the date of issuance, convertible at $0.10 per share. The due date of the notes was subsequently extended twice to January 31, 2015.			2,600,000			2,600,000
	On November 19, 2012, the Company issued two (2) convertible notes in the face amount of $102,500 each, or $205,000 in aggregate, with interest at 5% per annum, convertible at $0.10 per share. The due date of the notes was subsequently extended to January 31, 2015.			2,050,000			2,050,000
	On July 19, 2013, the Company issued three (3) convertible notes in the aggregate amount of $250,000, with interest at 5% per annum, due January 31, 2015, convertible at $0.10 per share.			2,500,000			-
	On October 18, 2013, the Company issued three (3) convertible notes in the aggregate amount of $280,000, with interest at 5% per annum, due January 31, 2015, convertible at $0.10 per share.			2,800,000			-
	Warrant Shares
	Common stock warrants, with exercise price ranging from $0.15 to $0.75 per share.			3,567,500			1,417,500
	Option Shares
	Stock options, with exercise prices ranging from $0.06 to $0.30 per share.			8,200,333			5,032,250
	Total potentially outstanding dilutive common shares			21,884,500			11,266,417

Property_and_Equipment_Tables

Property and Equipment (Tables)	3 Months Ended
	Dec. 31, 2013
Property and Equipment [Abstract]	'
Summary of Property and Equipment, Net	'
	Property and equipment, stated at cost, less accumulated depreciation consisted of the following:
		Estimated Useful	December 31,			September 30,
		Life (Years)	2013			2013
	Computers and software	5	$	46,853		$	46,853
	Equipment under capital lease	5		6,962			6,962
	Furniture and equipment	7		17,414			17,414
	Leasehold improvements	*		7,425			7,425
				78,654			78,654
	Less accumulated depreciation and amortization			(52,731	)		(48,995	)
			$	25,923		$	29,659
	* To be amortized over the term of the lease or its estimated useful life, whichever is shorter.

Intangible_Assets_Tables

Intangible Assets (Tables)	3 Months Ended
	Dec. 31, 2013
Intangible Assets [Abstract]	'
Summary of Components of Purchase Price	'
	Purchase Price:
	Cash		$	65,000
	250,000 shares of common stock, ($0.19/share), based upon the fair value of the shares issued			47,500
	Estimated payout on contract renewals			48,183
	Total purchase price		$	160,683
Summary of Intangible Assets subject to amortization useful lives	'
	Customer list	3 years
	Non-compete	3 years
Summary of Changes in Intangible Assets	'
			Gross			Accumulated				Impairment			Net
	Estimated		Amount			Amortization				Charges
	Life
	Customer list	3 years		$	84,000		$	(16,222	)		$	-		$	67,778
	Non-compete	3 years			69,183			(13,336	)			-			55,847
	Domain name	Indefinite			7,500			-				-			7,500
				$	160,683		$	(29,558	)		$	-		$	131,125
Schedule of Amortization Expense for the Next five Years	'
	2014 (remainder of year)		$	38,296
	2015			51,061
	2016			34,268
			$	123,625

Notes_Payable_Tables

Notes Payable (Tables)	3 Months Ended
	Dec. 31, 2013
Notes Payable [Abstract]	'
Schedule of Debt	'
		31-Dec-13			30-Sep-13
	Notes payable	$	335,681		$	338,223
	Less: Current maturities		(10,081	)		(9,981	)
	Notes payable, net of Current maturities	$	325,600		$	328,242
Schedule Of Minimum Debt Repayments	'
	Fiscal Year ending September 30:
	2014 (remainder of year)	$	7,523
	2015		10,387
	2016		10,811
	2017		11,251
	2018		11,709
	2019 and thereafter		284,000
		$	335,681

Convertible_Notes_Payable_Tabl

Convertible Notes Payable (Tables)	3 Months Ended
	Dec. 31, 2013
Convertible Notes Payable [Abstract]	'
Schedule of Convertible notes payable	'
		31-Dec-13			30-Sep-13
	Convertible notes payable	$	1,020,000		$	740,000
	Discount on convertible notes		(411,341	)		(217,020	)
	Convertible notes payable, net		608,659			522,980
	Less current maturities		(25,000	)		(25,000	)
	Convertible notes payable, net of current maturities	$	583,659		$	497,980
Schedule of Debt discount	'
		31-Dec-13			30-Sep-13
	Debt discount	$	898,322		$	765,000
	Amortization of debt discount		(486,981	)		(401,302	)
	Unamortized debt discount removed due to loss on debt extinguishment		-			(146,678	)
	Debt discount - net	$	411,341		$	217,020

Derivative_Liabilities_Tables

Derivative Liabilities (Tables)	3 Months Ended
	Dec. 31, 2013
Derivative Liabilities [Abstract]	'
Summary of Fair Value of Derivative Liabilities	'
	Derivative liability – September 30, 2012		$	293,884
	Fair value at the commitment date			946,676
	Fair value of derivative liability associated with the extinguishment of the current note			(837,150	)
	Fair value of derivative liability under terms of newly issued modified note			1,182,217
	Fair value mark to market adjustment			(199,654	)
	Derivative liability – September 30, 2013			1,385,973
	Fair value at the commitment date			669,200
	Fair value mark to market adjustment			233,983
	Derivative liability – December 31, 2013		$	2,289,156
Summary of Fair Value Assumptions of Derivative Liabilities at Commitment and Re-measurement Dates	'
			Commitment Date				Re-measurement Date
	Expected dividends			0	%			0	%
	Expected volatility			162%-171	%			125%-186	%
	Expected term:	1.09 years – 3.00 years				1 month – 2.80 years
	Risk free interest rate			0.12% - 0.62	%			0.10% - 0.78	%
			Commitment Date				Re-measurement Date
	Expected dividends			0	%			0	%
	Expected volatility			174%-243	%			150%-233	%
	Expected term:	10 months – 3.00 years				3 months – 2.80 years
	Risk free interest rate			0.11% - 0.59	%			0.02% - 0.63	%
Summary of Warrant Activity	'
			Warrants				Weighted
							Average
							Exercise Price
	Balance – September 30, 2012			802,500			$	0.17
	Granted			1,365,000			$	0.15
	Exercised			-			$	-
	Forfeited/Cancelled			-			$	-
	Outstanding – September 30, 2013			2,167,500			$	0.16
	Granted			1,400,000			$	0.15
	Exercised			-			$	-
	Forfeited/Cancelled			-			$	-
	Outstanding – December 31, 2013			3,567,500			$	0.15
	Exercisable – December 31, 2013			3,567,500			$	0.15
Summary of Outstanding and Exercisable Warrants	'
	Warrants Outstanding									Warrants Exercisable
	Exercise price		Number			Weighted		Weighted		Number		Weighted
			Outstanding			Average		Average		Exercisable		Average
						Remaining		Exercise				Exercise
						Contractual		Price				Price
						Life
						(in years)
	$0.15-0.75			3,567,500		2.20 years		$	0.15		3,567,500	$	0.15

Stockholders_Deficit_Tables

Stockholders' Deficit (Tables)	3 Months Ended
	Dec. 31, 2013
Stockholders' Deficit [Abstract]	'
Schedule of issuance of common stock	'
			Quantity of Shares			Valuation			Range of Value per Share
	Transaction Type
	Stock issued to
	Settle liabilities			20,832		$	4,062		$	0.18 – 0.22
	Total			20,832		$	4,062		$	0.18 - 0.22
	The fair value of all stock issuances above is based upon the quoted closing trading price on the date of issuance.
	The issuance of common stock during the fiscal year ended September 30, 2013 is summarized in the table below:
	Transaction Type		Quantity of Shares			Valuation			Range of Value per Share
	Stock issued to settle liabilities			200,000		$	38,000		$	0.19
	Stock issued in purchase of intangible assets			135,416			25,729			0.2
	Total			335,416		$	63,729		$	0.19 - 0.20
Schedule of share-based compensation, stock options activity	'
			Options				Weighted Average Exercise Price				Weighted Average Remaining Contractual Life (in years)		Aggregate Intrinsic Value
	Balance – September 30, 2012			5,202,000			$	0.11				3.73	$	336,200
	Granted			275,000				0.1				2.52	$	27,500
	Exercised			-				-
	Cancelled/Modified			(366,000	)			0.1
	Balance – September 30, 2013 – outstanding			5,111,000				0.11				2.9	$	478,160
	Balance –  September 30, 2013 – exercisable			4,878,708			$	0.11				2.91	$	454,931
	Outstanding options held by related parties – September 30, 2013			1,994,000
	Exercisable options held by related parties – September 30, 2013			1,994,000
	Balance – September 30, 2013			5,111,000			$	0.11				2.9	$	336,200
	Granted			3,817,000				0.11				2.87	$	409,880
	Exercised			-				-
	Cancelled/Modified			(80,000	)			0.1
	Balance – December 31, 2013 – outstanding			8,848,000				0.11				2.77	$	980,660
	Balance –  December 31, 2013 – exercisable			8,200,333			$	0.11				2.77	$	909,660
	Outstanding options held by related parties – December 31, 2013			1,974,000
	Exercisable options held by related parties – December 31, 2013			1,974,000
Schedule of stock options to related party transactions	'
	Options			Value
	Issued to board members		40,000		$	6,388
	Total		40,000		$	6,388
Fair value of option by using Black-Scholes option valuation model	'
	On the dates of grant during the three months ended December 31, 2013, the Company valued stock option issuances at fair value, utilizing a Black-Scholes option valuation model.  The Company utilized the following management assumptions:
	Exercise price	$0.10-$0.30
	Expected dividends	0%
	Expected volatility	171%
	Risk fee interest rate	0.56%
	Expected life of stock options	1.5 years – 2.8 years
	Expected forfeitures	0%
	On the dates of grant during the fiscal year ended September 30, 2013, the Company valued stock option issuances at fair value, utilizing a Black-Scholes option valuation model.  The Company utilized the following management assumptions:
	Exercise price	$0.10
	Expected dividends	0%
	Expected volatility	132%-174%
	Risk fee interest rate	0.27% -0.52%
	Expected life of stock options	1.0 years – 1.5 years
	Expected forfeitures	0%
	On the dates of grant during the three months ended December 31, 2013, the Company valued these issuances at fair value, utilizing a Black-Scholes option valuation model.  The Company utilized the following management assumptions:
	Exercise price	$0.10
	Expected dividends	0%
	Expected volatility	171%
	Risk fee interest rate	0.56%
	Expected life of stock options	1.5 years
	Expected forfeitures	0%
Shedule of non-vested stock options activity	'
							Weighted Average
			Unvested				Grant
			Stock Options				Date Fair Value
	Non-vested – September 30, 2012			182,644				0.1
	Granted			275,000				0.1
	Vested/Exercised			(184,000	)			0.1
	Forfeited/Cancelled			(41,352	)			0.09
	Non-vested – September 30, 2013			232,292				0.1
	Granted			3,817,000				0.11
	Vested/Exercised			(3,401,625	)			0.11
	Forfeited/Cancelled			-				-
	Non-vested – December 31, 2013			647,667			$	0.12
	Weighted average remaining period for vesting		2.75 years

Commitments_and_Contingencies_

Commitments and Contingencies (Tables)	3 Months Ended
	Dec. 31, 2013
Commitments and Contingencies [Abstract]	'
Schedule of annual minimum payments under operating lease arrangements	'
	Fiscal Year Ending September 30
	2014 (remainder of year)	$	100,000
	2015		135,000
	2016		139,000
	2017		119,000
	Total	$	493,000

Concentrations_Tables

Concentrations (Tables)	3 Months Ended
	Dec. 31, 2013
Concentrations [Abstract]	'
Shedule of concentrations	'
	(A)	Accounts Receivable
	Customer		31-Dec-13	30-Sep-13
	C	***	72%	45%
	(B)	Sales
	Customer		31-Dec-13	31-Dec-12
	A		0%	18%
	B		0%	13%
	C	***	63%	2%
	(C)	Accounts Payable
	Vendor		31-Dec-13	30-Sep-13
	A		26%	29%
	B		4%	14%
	(D)	Purchases
	Vendor		31-Dec-13	31-Dec-12
	A		34%	44%
	B		3%	30%
	C		16%	0%
	D		12%	0%
	E		13%	0%
	*** The loss of this customer and/or if the financial condition of this customer unexpectedly deteriorates, resulting in their inability to make payments could materially adversely affect our financial position, operating results and cash flows.

Significant_and_Critical_Accou3

Significant and Critical Accounting Policies and Practices (Details)	3 Months Ended
	Dec. 31, 2013
UBL Europe, LLC Member	'
Entity Incorporation, State Country Name	'Delaware	[1]
Entity Incorporation, Date of Incorporation	7-Sep-10	[1]
Noncontrolling Interest, Ownership Percentage by Parent	100.00%	[1]
Mongoose Technologies, Inc Member	'
Entity Incorporation, State Country Name	'Delaware	[2]
Entity Incorporation, Date of Incorporation	9-Sep-09	[2]
Business Acquisition, Effective Date of Acquisition	18-Jan-10	[2]
Noncontrolling Interest, Ownership Percentage by Parent	100.00%	[2]
[1]	UBL Europe, LLC filed a Certificate of Cancellation on February 13, 2013.
[2]	Currently inactive.

Significant_and_Critical_Accou4

Significant and Critical Accounting Policies and Practices (Details 1)	3 Months Ended
	Dec. 31, 2013
Computer and software Member	'
Estimated Useful Life (Years)	'5 years
Equipment under capital lease Member	'
Estimated Useful Life (Years)	'5 years
Furniture and fixtures Member	'
Estimated Useful Life (Years)	'7 years
Leasehold improvement Member	'
Estimated Useful Life (Years)	'0 years	[1]
[1]	Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter

Significant_and_Critical_Accou5

Significant and Critical Accounting Policies and Practices (Details 2)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Total potentially outstanding dilutive common shares	21,884,500	11,266,417
Equity Option Member	'	'
Total potentially outstanding dilutive common shares	8,200,333	5,032,250
Warrant Member	'	'
Total potentially outstanding dilutive common shares	3,567,500	1,417,500
Convertible Note Shares Member | May 3, 2011, June 13, 2011 and August 1, 2011	'	'
Total potentially outstanding dilutive common shares	166,667	166,667
Convertible Note Shares Member | January 31, 2012 Member	'	'
Total potentially outstanding dilutive common shares	2,600,000	2,600,000
Convertible Note Shares Member | November 19, 2012 Member	'	'
Total potentially outstanding dilutive common shares	2,050,000	2,050,000
Convertible Note Shares Member | July 19, 2013 Member	'	'
Total potentially outstanding dilutive common shares	2,500,000	'
Convertible Note Shares Member | October 18, 2013 Member	'	'
Total potentially outstanding dilutive common shares	2,800,000	'

Significant_and_Critical_Accou6

Significant and Critical Accounting Policies and Practices (Details Textual)	Dec. 31, 2013
Significant and Critical Accounting Policies and Practices [Abstract]	'
Percentage of direct or indirect voting interest owned	'More than 50 percent

Significant_and_Critical_Accou7

Significant and Critical Accounting Policies and Practices (Details Textual 1) (USD $)	3 Months Ended
	Dec. 31, 2013
Percentage of fair value equal	75.00%
Percentage of fair value excess	90.00%
Minimum [Member]	'
Common stock warrant, exercise price	0.15
Stock options, exercise price	0.06
Maximum [Member]	'
Common stock warrant, exercise price	0.75
Stock options, exercise price	0.3
Convertible Notes Payable [Member] | May 3, 2011 Member	'
Principal amount of debt instrument	250,000
Convertible Notes, Due date	1-Oct-11
Convertible Notes Payable [Member] | June 13, 2011 Member	'
Principal amount of debt instrument	250,000
Convertible Notes, Due date	1-Jun-12
Convertible Notes Payable [Member] | August 1, 2011 Member	'
Principal amount of debt instrument	250,000
Convertible Notes, Due date	1-Jun-12
Convertible Notes Payable [Member] | January 31, 2012 Member	'
Principal amount of debt instrument	260,000
Convertible Notes, Interest rate	5.00%
Convertible Notes, Due date	31-Jan-15
Convertible per share	0.1
Convertible Notes Payable [Member] | November 19, 2012 Member	'
Principal amount of debt instrument	205,000
Convertible Notes, Interest rate	5.00%
Convertible Notes, Due date	31-Jan-15
Convertible per share	0.1
Convertible Notes Payable [Member] | July 19, 2013 Member	'
Principal amount of debt instrument	250,000
Convertible Notes, Interest rate	5.00%
Convertible Notes, Due date	31-Jan-15
Convertible per share	0.1
Convertible Notes Payable [Member] | May 3, 2011, June 13, 2011 and August 1, 2011	'
Principal amount of debt instrument	75,000
Convertible Notes, Interest rate	10.00%
Convertible per share	0.15
Offering price percentage	90.00%
Convertible Notes Payable [Member] | October 18, 2013 Member	'
Principal amount of debt instrument	280,000
Convertible Notes, Interest rate	5.00%
Convertible Notes, Due date	31-Jan-15
Convertible per share	0.1
Convertible Notes Payable One [Member] | January 31, 2012 Member	'
Principal amount of debt instrument	130,000
Convertible Notes Payable One [Member] | November 19, 2012 Member	'
Principal amount of debt instrument	102,500
Convertible Notes Payable Two [Member] | January 31, 2012 Member	'
Principal amount of debt instrument	130,000
Convertible Notes Payable Two [Member] | November 19, 2012 Member	'
Principal amount of debt instrument	102,500

Property_and_Equipment_Details

Property and Equipment (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013
			Computers and software [Member]	Equipment under capital lease [Member]	Furniture and equipment [Member]	Leasehold improvement [Member]
Computers and software	$46,853	$46,853	'	'	'	'
Equipment under capital lease	6,962	6,962	'	'	'	'
Furniture and equipment	17,414	17,414	'	'	'	'
Leasehold improvements	7,425	7,425	'	'	'	'
Property and equipment - Gross	78,654	78,654	'	'	'	'
Less accumulated depreciation and amortization	-52,731	-48,995	'	'	'	'
Property and equipment - net	$25,923	$29,659	'	'	'	'
Estimated Useful Life (Years)	'	'	'5 years	'5 years	'7 years	'0 years	[1]
[1]	Amortized on a straight-line basis over the term of the lease or the estimated useful lives, whichever is shorter

Property_and_Equipment_Details1

Property and Equipment (Details Textual) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Property and Equipment (Textual)	'	'
Depreciation and amortization expense	$3,736	$4,852

Intangible_Assets_Details

Intangible Assets (Details) (USD $)	3 Months Ended
	Dec. 31, 2013
Purchase Price:	'
Cash	$65,000
250,000 shares of common stock, ($0.19/share), based upon the fair value of the shares issued	47,500
Estimated payout on contract renewals	48,183
Total purchase price	$160,683

Intangible_Assets_Details_1

Intangible Assets (Details 1)	3 Months Ended
	Dec. 31, 2013
Customer list [Member]	'
Finite-Lived Intangible Assets [Line Items]	'
Estimated Life	'3 years
Non-compete [Member]	'
Finite-Lived Intangible Assets [Line Items]	'
Estimated Life	'3 years

Intangible_Assets_Details_2

Intangible Assets (Details 2) (USD $)	3 Months Ended
	Dec. 31, 2013
Finite-Lived Intangible Assets [Line Items]	'
Gross Amount	$160,683
Accumulated Amortization	-29,558
Impairment Charges	'
Net	131,125
Customer list [Member]	'
Finite-Lived Intangible Assets [Line Items]	'
Estimated Life	'3 years
Gross Amount	84,000
Accumulated Amortization	-16,222
Impairment Charges	'
Net	67,778
Non-compete [Member]	'
Finite-Lived Intangible Assets [Line Items]	'
Estimated Life	'3 years
Gross Amount	69,183
Accumulated Amortization	-13,336
Impairment Charges	'
Net	55,847
Domain name [Member]	'
Finite-Lived Intangible Assets [Line Items]	'
Estimated Life	'Indefinite
Gross Amount	7,500
Accumulated Amortization	'
Impairment Charges	'
Net	$7,500

Intangible_Assets_Details_3

Intangible Assets (Details 3) (USD $)	Dec. 31, 2013
Finite-Lived Intangible Assets, Net, Amortization Expense, Fiscal Year Maturity [Abstract]	'
2014 (remainder of year)	$38,296
2015	51,061
2016	34,268
Amortization expense	$123,625

Intangible_Assets_Details_Text

Intangible Assets (Details Textual) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Business Acquisition, Equity Interests Issued or Issuable [Line Items]	'	'
Common stock valued at grant dates	250,000	'
Common stock issued for assets acquistion, share price	$0.19	'
Shares to be issued in proportional increments	125,000	'
Shares to be issued immediately	125,000	'
Cash paid for asset acquistion	$65,000	'
Asset acquisition description	'65,000 to be paid at the time of receipt of the Company's next round of financing of $1 million or more with the seller to have the option to take the payment in the form of stock options after 120 days; and Seller will receive 50% of the net revenues of contract renewals of its existing customers for 12 months.	'
Total purchase price	160,683	'
Business acquisition purchase price allocation	160,683	'
Amortization of intangible assets	$12,765	$0

Notes_Payable_Details

Notes Payable (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Notes Payable [Abstract]	'	'
Notes payable	$335,681	$338,223
Less: Current maturities	-10,081	-9,981
Notes payable, net of current maturities	$325,600	$328,242

Notes_Payable_Details1

Notes Payable (Details1) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Notes Payable [Abstract]	'	'
2014 (remainder of year)	$7,523	'
2015	10,387	'
2016	10,811	'
2017	11,251	'
2018	11,709	'
2019 and thereafter	284,000	'
Notes payable	$335,681	$338,223

Notes_Payable_Details_Textual

Notes Payable (Details Textual) (SBA Loan - Default and Contingent Liability Member, USD $)	8 Months Ended
	Aug. 31, 2010
SBA Loan - Default and Contingent Liability Member	'
Debt Instrument [Line Items]	'
Capital loan, periodic payment	$1,944
Note executed	$386,300
Maturing date	31-Jan-36
Note interest rate	4.00%

Convertible_Notes_Payable_Deta

Convertible Notes Payable (Details) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Convertible Notes Payable [Abstract]	'	'
Convertible notes payable	$1,020,000	$740,000
Discount on convertible notes	-411,341	-217,020
Convertible notes payable, net	608,659	522,980
Less current maturities	-25,000	-25,000
Convertible notes payable, net of current maturities	$583,659	$497,980

Convertible_Notes_Payable_Deta1

Convertible Notes Payable (Details 1) (USD $)	Dec. 31, 2013	Sep. 30, 2013
Convertible Notes Payable [Abstract]	'	'
Debt discount	$898,322	$765,000
Amortization of Debt Discount	-486,981	-401,302
Unamortized debt discount removed due to loss on debt extinguishment	'	-146,678
Debt discount - net	$411,341	$217,020

Convertible_Notes_Payable_Deta2

Convertible Notes Payable (Details Textual) (USD $)

0 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

0 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

0 Months Ended

1 Months Ended

1 Months Ended

3 Months Ended

1 Months Ended

3 Months Ended

3 Months Ended

1 Months Ended

0 Months Ended

Oct. 18, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Aug. 01, 2011

Jun. 13, 2011

3-May-11

Mar. 01, 2013

Dec. 31, 2013

Sep. 30, 2012

Aug. 03, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Nov. 30, 2012

Jan. 31, 2012

Dec. 31, 2013

Jul. 19, 2013

Dec. 31, 2013

Jul. 19, 2013

Nov. 19, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Jul. 19, 2013

Dec. 31, 2013

Jul. 19, 2013

Jul. 19, 2013

Oct. 18, 2013

Oct. 18, 2013

Oct. 18, 2013

Oct. 18, 2013

Minimum [Member]

Maximum [Member]

Warrant Member

Warrant Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (B) Member

Debt Offering (B) Member

Debt Offering (B) Member

Debt Offering (B) Member

Debt Offering (B) Member

Debt Offering (C) Member

Debt Offering (C) Member

Debt Offering (C) Member

Debt Offering (C) Member

Debt Offering (C) Member

Debt Offering (D) Member

Debt Offering (D) Member

Debt Offering (D) Member

Debt Offering (D) Member

Debt Offering (E) Member

Debt Offering (E) Member

Debt Offering (E) Member

Debt Offering (E) Member

Note Holder One Member

Note Holder Two Member

Convertible Note Shares Member

Convertible Note Shares Member

Convertible Note Shares Member

Convertible Note Shares Member

Minimum [Member]

Maximum [Member]

Warrant Member

Warrant Member

Warrant Member

Warrant Member

Warrant Member

Warrant Member

Convertible Note Shares Member

Warrant Member

Warrant Member

Warrant Member

Warrant Member

Warrant Member

Warrant Member

Note Holder One Member

Note Holder Two Member

Note Holder Three Member

Note Holder One Member

Note Holder Two Member

Note Holder One Member

Note Holder Two Member

Note Holder Three Member

Debt Instrument [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Subordinated convertible notes

'

'

'

'

'

'

'

'

$25,000

$25,000

$25,000

'

'

'

'

'

'

'

'

'

'

'

$130,000

'

'

'

'

$102,500

'

'

'

$250,000

'

'

'

$280,000

'

'

'

Subordinated convertible Notes, Due date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1-Oct-11

1-Mar-13

'

'

'

'

'

31-Jan-15

'

'

'

'

31-Jan-15

'

'

'

31-Jan-15

'

'

'

31-Jan-15

'

'

'

Convertible subordinated notes, Interest rate

'

'

'

'

'

'

'

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

5.00%

'

'

'

'

5.00%

'

'

'

5.00%

'

'

5.00%

'

'

'

Gross proceeds from sale of common stock

'

4,062

63,729

'

'

'

'

'

'

'

'

'

5,000,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of conversion equal to offering price

'

'

'

'

'

'

'

'

'

'

'

'

90.00%

'

90.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Conversion price per share

$0.10

'

'

'

'

'

'

'

'

'

'

'

$0.15

$0.15

$0.15

'

'

'

'

'

'

'

'

'

'

$0.10

'

'

'

$0.10

'

$0.10

'

'

'

$0.10

'

'

'

Conversion of notes and accrued interest,Shares

'

'

'

'

'

'

'

'

'

'

'

'

'

351,827

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

0.1

'

'

'

Conversion of notes and accrued interest, Value

'

'

'

'

'

'

'

'

'

'

'

'

'

$52,774

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of warrant to purchase against principal amount of note

'

'

'

'

'

'

'

'

'

'

'

'

30.00%

'

'

'

'

30.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Number of warrants against note amount

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

7,500

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Excersise price of the warrant

'

'

'

$0.15

$0.75

'

'

'

'

'

'

'

'

'

'

'

'

$0.75

'

'

'

'

'

'

'

$0.15

'

'

'

'

'

'

'

'

'

'

'

'

'

Warrants, Expiration date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1-Oct-14

1-Jun-15

1-Jun-15

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Default Interest Rate on convertable notes

10.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

10.00%

'

'

'

'

'

10.00%

'

'

10.00%

'

'

'

10.00%

'

'

'

Common stock, par value (in dollars per share)

'

$0.01

$0.01

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.10

'

'

'

'

'

$0.10

'

'

'

'

'

'

'

'

'

'

Warrants expiration term

'3 years

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'3 years

'

'

'3 years

'

'

'3 years

'

'3 years

'3 years

'

'

'

'

'

'

'

Purchase of common stock, Shares

1,400,000

'

'

'

'

150,000

300,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

780,000

'

'

390,000

'

'

615,000

'

307,500

750,000

'

300,000

150,000

1,400,000

650,000

500,000

250,000

Warrants issued

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

300,000

'

300,000

'

'

'

'

'

'

'

'

'

'

'

'

Stock option issued per share value

$0.15

$0.11

$0.10

'

'

$0.15

$0.15

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

$0.15

'

$0.15

'

$0.15

'

$0.15

'

$0.15

$0.15

'

'

'

$0.15

'

'

'

Description from extending the maturity date of $25,000 note

'

'

'

'

'

'

'

'

'

'

'

'The closing of an equity investment where the Company receives net proceeds of more than $500,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Description of extended maturity date

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'The maturity date of these notes was extended from January 31, 2013 to January 31, 2014

'

'

'The maturity date of these notes was further extended from January 31, 2014 to January 31, 2015.

'

'The maturity date of these notes was extended from January 31, 2014 to January 31, 2015.

'

'

'

'

'

'

'

'

'

'

'

'

Convertible_Notes_Payable_Deta3

Convertible Notes Payable (Details Textual 1) (USD $)

3 Months Ended

12 Months Ended

12 Months Ended

1 Months Ended

12 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Oct. 18, 2013

Sep. 30, 2013

Sep. 30, 2012

Sep. 30, 2011

Aug. 03, 2011

Jan. 31, 2012

Nov. 19, 2012

Sep. 30, 2013

Sep. 30, 2013

Sep. 30, 2013

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (A) Member

Debt Offering (B) Member

Debt Offering (C) Member

Debt Offering (C) Member

November 13, 2012 [Member]

July 19, 2013 [Member]

Extinguishment Accounting Member

Extinguishment Accounting Member

Extinguishment Accounting Member

Extinguishment Accounting Member

Extinguishment Accounting Member

Debt Offering (B) Member

Debt Offering (B) Member

Extinguishment Accounting Member

Extinguishment Accounting Member

Extinguishment of Debt [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

Percentage of conversion equal to offering price

'

'

'

'

'

'

'

90.00%

'

'

'

'

'

Conversion price per share

'

'

'

$0.10

'

'

'

$0.15

'

'

'

'

'

Percentage of increase in fair value

'

'

'

'

10.00%

10.00%

10.00%

'

'

'

10.00%

10.00%

10.00%

Loss on extinguishment of debt

'

($151,610)

'

'

$25,667

$8,667

$34,390

'

'

'

$189,668

$151,610

$124,800

Maturing date

'

'

'

'

31-Dec-13

1-Mar-13

'

'

31-Jan-15

31-Jan-15

31-Jan-15

31-Jan-14

31-Jan-15

Proceeds from stock applied extinguishment accounting

$4,062

'

$63,729

'

$500,000

'

'

'

'

'

'

'

'

Derivative_Liabilities_Details

Derivative Liabilities (Details) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2011
Derivative Liabilities (Textual)	'	'	'	'
Derivative liability	$1,385,973	$293,884	$293,884	$77,494
Fair value at the commitment date	669,200	946,676	'	'
Fair value of derivative liability associated with the extinguishment of the current note	'	-837,150	'	'
Fair value of derivative liability under terms of newly issued modified note	'	1,182,217	'	'
Fair value mark to market adjustment	233,983	-199,654	'	'
Derivative liability	$2,289,156	$1,385,973	$293,884	$77,494

Derivative_Liabilities_Details1

Derivative Liabilities (Details 1)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013
Commitment Date Member	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Expected dividends	0.00%	0.00%
Commitment Date Member | Minimum [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Expected volatility	162.00%	174.00%
Expected term:	'1 year 1 month 2 days	'10 months
Risk free interest rate	0.12%	0.11%
Commitment Date Member | Maximum [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Expected volatility	171.00%	243.00%
Expected term:	'3 years	'3 years
Risk free interest rate	0.62%	0.59%
Remeasurement Date Member	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Expected dividends	0.00%	0.00%
Remeasurement Date Member | Minimum [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Expected volatility	125.00%	150.00%
Expected term:	'1 month	'3 months
Risk free interest rate	0.10%	0.02%
Remeasurement Date Member | Maximum [Member]	'	'
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]	'	'
Expected volatility	186.00%	233.00%
Expected term:	'2 years 9 months 18 days	'2 years 9 months 18 days
Risk free interest rate	0.78%	0.63%

Derivative_Liabilities_Details2

Derivative Liabilities (Details 2) (USD $)	0 Months Ended	3 Months Ended	12 Months Ended
	Oct. 18, 2013	Dec. 31, 2013	Sep. 30, 2013
Derivative [Line Items]	'	'	'
Begining Balance	'	5,111,000	5,202,000
Warrants, Granted	'	'	1,400,000
Issued stock options	'	'	'
Warrants, Forfeited/Cancelled	'	0	0
Ending Balance - Outstanding	'	8,848,000	5,111,000
Warrants, Exercisable	'	8,200,333	4,878,708
Begining Balance, Weighted Average Exercise Price	'	$0.11	$0.11
Weighted Average Exercise Price, Granted	$0.15	$0.11	$0.10
Weighted Average Exercise Price, Exercised	'	'	'
Ending Balance, WeightedAverage Exercise Price, Outstanding	'	$0.11	$0.11
Weighted Average Exercise Price, Exercisable	'	$0.11	$0.11
Warrant Member	'	'	'
Derivative [Line Items]	'	'	'
Begining Balance	'	2,167,500	802,500
Warrants, Granted	'	1,400,000	1,365,000
Issued stock options	'	'	'
Warrants, Forfeited/Cancelled	'	'	'
Ending Balance - Outstanding	'	3,567,500	2,167,500
Warrants, Exercisable	'	3,567,500	'
Begining Balance, Weighted Average Exercise Price	'	$0.16	$0.17
Weighted Average Exercise Price, Granted	'	$0.15	$0.15
Weighted Average Exercise Price, Exercised	'	'	'
Weighted Average Exercise Price, Forfeited/Cancelled	'	'	'
Ending Balance, WeightedAverage Exercise Price, Outstanding	'	$0.15	$0.16
Weighted Average Exercise Price, Exercisable	'	$0.16	'

Derivative_Liabilities_Details3

Derivative Liabilities (Details 3) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2012
Derivative [Line Items]	'	'	'
Warrants Outstanding, Number Outstanding	8,848,000	5,111,000	5,202,000
Warrants Outstanding, Weighted Average Remaining Contractual Life (in Years)	'2 years 10 months 24 days	'3 years 8 months 23 days	'
Warrants Outstanding, Weighted Average Exercise Price	$0.11	$0.11	$0.11
Warrants Exercisable, Number Exercisable	8,200,333	4,878,708	'
Weighted Average Exercise Price, Exercisable	$0.11	$0.11	'
Warrant Member	'	'	'
Derivative [Line Items]	'	'	'
Warrants Outstanding, Lower range of exercise price	$0.15	'	'
Warrants Outstanding, Upper range of exercise price	$0.75	'	'
Warrants Outstanding, Number Outstanding	3,567,500	2,167,500	802,500
Warrants Outstanding, Weighted Average Remaining Contractual Life (in Years)	'2 years 2 months 12 days	'	'
Warrants Outstanding, Weighted Average Exercise Price	$0.15	$0.16	$0.17
Warrants Exercisable, Number Exercisable	3,567,500	'	'
Weighted Average Exercise Price, Exercisable	$0.16	'	'

Derivative_Liabilities_Details4

Derivative Liabilities (Details Textual) (USD $)	3 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Derivative Liabilities (Textual)	'	'
Derivative expense	$389,200	$181,426

Stockholders_Deficit_Details

Stockholders' Deficit (Details) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013
Issuance of common stock, Quantity of Shares	20,832	335,416
Issuance of common stock, Valuation	$4,062	$63,729
Minimum [Member]	'	'
Issuance of common stock, Range of Value per Share	$0.18	$0.19
Maximum [Member]	'	'
Issuance of common stock, Range of Value per Share	$0.22	$0.20
Stock issued to settle liabilities [Member]	'	'
Issuance of common stock, Quantity of Shares	20,832	200,000
Issuance of common stock, Valuation	4,062	38,000
Issuance of common stock, Range of Value per Share	'	$0.19
Stock issued to settle liabilities [Member] | Minimum [Member]	'	'
Issuance of common stock, Range of Value per Share	$0.18	'
Stock issued to settle liabilities [Member] | Maximum [Member]	'	'
Issuance of common stock, Range of Value per Share	$0.22	'
Stock issued in purchase of intangible assets [Member]	'	'
Issuance of common stock, Quantity of Shares	'	135,416
Issuance of common stock, Valuation	'	$25,729
Issuance of common stock, Range of Value per Share	'	$0.20

Stockholders_Deficit_Details_1

Stockholders' Deficit (Details 1) (USD $)	0 Months Ended	3 Months Ended	12 Months Ended
	Oct. 18, 2013	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Options	'	'	'	'
Begining Balance	'	5,111,000	5,202,000	'
Options, Granted	'	3,817,000	275,000	'
Options, Exercised	'	'	'	'
Options, Cancelled/Modified	'	-80,000	-366,000	'
Ending Balance - Outstanding	'	8,848,000	5,111,000	'
Ending Balance - Exercisable	'	8,200,333	4,878,708	'
Options, Outstanding options held by related parties	'	1,974,000	1,994,000	'
Options, Exercisable options held by related parties	'	1,974,000	1,994,000	'
Weighted Average Exercise Price	'	'	'	'
Begining Balance, Weighted Average Exercise Price	'	$0.11	$0.11	'
Weighted Average Exercise Price, Granted	$0.15	$0.11	$0.10	'
Weighted Average Exercise Price, Exercised	'	'	'	'
WeightedAverage Exercise Price, Cancelled/Modified	'	$0.10	$0.10	'
Ending Balance, WeightedAverage Exercise Price, Outstanding	'	$0.11	$0.11	'
Ending Balance, WeightedAverage Exercise Price, Exercisable	'	$0.11	$0.11	'
Weighted Average Remaining Contractual Term (years)	'	'	'	'
Share based compensation expiring period	'	'2 years 10 months 24 days	'3 years 8 months 23 days	'
Weighted Average Remaining Contractual Term (years), Granted	'	'2 years 10 months 13 days	'2 years 6 months 7 days	'
Ending Balance, Weighted Average Remaining Contractual Term (years), Outstanding	'	'2 years 9 months 7 days	'2 years 10 months 24 days	'
Ending Balance, Weighted Average Remaining Contractual Term (years), Exercisable	'	'2 years 9 months 7 days	'2 years 10 months 28 days	'
Aggregate Intrinsic Value	'	'	'	'
Begining Balance, Aggregate Intrinsic Value	'	$336,200	$336,200	$336,200
Aggregate Intrinsic Value, Granted	'	409,880	27,500	'
Ending Balance, Aggregate Intrinsic Value, Outstanding	'	980,660	336,200	336,200
Ending Balance, Aggregate Intrinsic Value, Exercisable	'	$909,660	$454,931	'

Stockholders_Deficit_Details_2

Stockholders' Deficit (Details 2) (USD $)	3 Months Ended
	Dec. 31, 2013
Stock options issued to related parties for services, Shares	40,000
Stock options issued to related parties for services, Values	$6,388
Issued to board members	'
Stock options issued to related parties for services, Shares	40,000
Stock options issued to related parties for services, Values	$6,388

Stockholders_Deficit_Details_3

Stockholders' Deficit (Details 3) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013
Exercise price	'	$0.10
Expected dividends	0.00%	0.00%
Expected volatility	171.00%	'
Risk fee interest rate	0.56%	'
Expected forfeitures	0	0
Maximum [Member]	'	'
Exercise price	$0.30	'
Expected volatility	'	174.00%
Risk fee interest rate	'	0.52%
Expected life of stock options	'2 years 9 months 18 days	'1 year 6 months
Minimum [Member]	'	'
Exercise price	$0.10	'
Expected volatility	'	132.00%
Risk fee interest rate	'	0.27%
Expected life of stock options	'1 year 6 months	'1 year

Stockholders_Deficit_Details_4

Stockholders' Deficit (Details 4) (USD $)	3 Months Ended	12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Dec. 31, 2012
Shedule of non-vested stock options activity	'	'	'
Unvested Stock Options Begining Balance, Non-vested	232,292	182,644	182,644
Unvested Stock Options, Granted	3,817,000	275,000	'
Unvested Stock Options, Vested/Exercised	-3,401,625	-184,000	'
Unvested Stock Options, Forfeited/Cancelled	'	-41,352	'
Unvested Stock Options Ending Balance, Non-vested	647,667	232,292	182,644
Begining Balance, Weighted AverageGrant DateFairValue, Non-vested	$0.10	$0.10	$0.10
Weighted Average Grant Date Fair Value, Granted	$0.11	$0.10	'
Weighted Average Grant Date Fair Value, Vested/Exercised	$0.11	$0.10	'
Weighted Average Grant Date Fair Value, Forfeited/Cancelled	'	$0.09	'
Ending Balance, Weighted Average Grant Date Fair Value, Non-vested	$0.12	$0.10	$0.10
Weighted average remaining period for vesting	'2 years 9 months	'	'

Stockholders_Deficit_Details_T

Stockholders' Deficit (Details Textual) (USD $)

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Sep. 30, 2012

Dec. 31, 2013

Sep. 30, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Sep. 30, 2011

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Dec. 31, 2013

Oct. 22, 2013

Dec. 23, 2010

September Thirty Two Thousand And Ten Member

September Thirty Two Thousand And Ten Member

September Thirty Two Thousand And Ten Member

September Thirty Two Thousand And Ten Member

September Thirty Two Thousand And Ten Member

September Thirty Two Thousand And Eleven Member

September Thirty Two Thousand And Eleven Member

September Thirty Two Thousand And Eleven Member

September Thirty Two Thousand And Twelve Member

September Thirty Two Thousand And Twelve Member

September Thirty Two Thousand And Twelve Member

September Thirty Two Thousand And Thirteen Member

September Thirty Two Thousand And Thirteen Member

September Thirty Two Thousand And Thirteen Member

December Thirty First Two Thousand And Thirteen [Member]

Two Thousand Ten Plan Member

Two Thousand Ten Plan Member

Two Thousand Ten Plan Member

Black-Scholes model Member

Reissued Option Member

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Minimum [Member]

Maximum [Member]

Cancelled Option Member

Cancelled Option Member

Fair market value perecentage

110.00%

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Issued and outstanding perentage of shares

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

20.00%

'

'

Common stock reserved for issuance

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

1,900,000

4,750,000

6,000,000

Stock options issued

'

'

'

1,155,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock options outstanding

8,848,000

5,111,000

5,202,000

1,155,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock options cancelled

-80,000

-366,000

'

1,155,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock options reissued

'

'

'

1,155,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock option expired date

'

'

'

'

'

16-Dec-15

1-Oct-12

1-Oct-14

'

30-Sep-12

1-Sep-17

'

31-Dec-12

1-Sep-17

'

16-Oct-14

1-Jun-16

14-Nov-16

'

'

'

Additional Compensation Cost

'

'

'

'

$43,000

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Stock option granted

'

1,400,000

'

'

'

'

'

'

3,235,000

'

'

3,279,000

'

'

275,000

'

'

3,817,000

'

'

'

Total fair value

'

'

'

'

'

'

'

'

$515,000

'

'

$446,000

'

'

$40,767

'

'

$610,879

'

'

'

Vesting period

'

'

'

'

'

'

'

'

'

'

'4 years

'

'

'4 years

'

'

'2 years

'2 years 6 months 18 days

'

'

'

Commitments_and_Contingencies_1

Commitments and Contingencies (Details) (USD $)	Dec. 31, 2013
Commitments and Contingencies [Abstract]	'
2014 (remainder of year)	$100,000
2015	135,000
2016	139,000
2017	119,000
Total	$493,000

Commitments_and_Contingencies_2

Commitments and Contingencies (Details Textual) (USD $)

3 Months Ended

3 Months Ended

12 Months Ended

3 Months Ended

1 Months Ended

Dec. 31, 2013

Dec. 31, 2012

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Sep. 30, 2012

Dec. 31, 2011

Dec. 31, 2011

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Nov. 30, 2012

Nov. 12, 2012

Dec. 31, 2011

Capital Lease Member

Capital Lease Member

Consulting Agreement Member

Consulting Agreement Member

Consulting Agreement Member

Consulting Agreement Member

Operating Lease Member

Operating Lease Member

Deferred Rent Member

Services Agreement Member

Services Agreement Member

OTC Bulletin Board Member

Post Agreement Member

Consulting Agreement Member

Post Agreement Member

Consulting agreement, Term

'

'

'

'

'

'1 year

'

'

'

'

'

'

'

'

'

Common stock, shares outstanding

33,921,217

'

33,900,385

'

'

'

'

3,610,475

'

'

'

'

'

'

'

Common stock shares issued (percentage)

'

'

'

'

'

'

'

12.00%

70.00%

'

'

'

'

'

'

Common Stock Shares Outstanding (Percentage)

'

'

'

'

'

'

'

12.00%

'

'

'

'

'

'

30.00%

Issued common stock shares

33,921,217

'

33,900,385

'

'

'

2,527,332

'

'

'

'

'

'

'

'

Common stock, par value (in dollars per share)

$0.01

'

$0.01

'

'

'

$0.20

'

'

'

'

'

'

'

'

Common Stock trading price

'

'

'

'

'

'

$500,000

'

'

'

'

'

'

'

'

Consulting Agreement Expiration Description

'

'

'

'

'

'Consulting Agreement expired on December 31, 2012.

'

'

'

'

'

'

'

'

'

Annual minimum fee

'

'

'

'

'

'

'

'

'

'

'

'

'

300,000

'

Contract period for annual minimum fee

'

'

'

'

'

'

'

'

'

'

'

'

'30 days

'

'

New Operting lease agreement

'

'

'

'

'

'

'

'

'

'The Company signed a new forty-three (43) month lease agreement for its office facilities expiring in July 2016

'

'

'

'

'

Accrued Rent

'

'

'

'

'

'

'

'

'

130,000

'

'

'

'

'

Lease annual rent to increments each year thereafter

'

'

'

'

'

'

'

'

'

2.50%

'

'

'

'

'

Rent abatemnet period

'

'

'

'

'

'

'

'

'

'The lease contains a five (5) month rent abatement period starting on January 1, 2013. Rent expense will be recognized on a straight line basis over the term of the lease.

'

'

'

'

'

Renewal term

'

'

'

'

'

'

'

'

'

'36 months

'

'

'

'

'

Lease expiration date

'

'

'

'

'

'

'

'

'

31-Jul-17

'

'

'

'

'

Rent expense, total

'

'

'

'

'

'

'

'

'

31,094

17,021

'

'

'

'

Monthly rental payments

'

'

'

'

'

'

'

'

'

1,200

'

'

'

'

'

Total operating lease rent expense

'

'

'

'

'

'

'

'

'

3,600

0

'

'

'

'

Cumulative Rent Expense Recognize

'

'

'

'

'

'

'

'

'

'

'

'5 months

'

'

'

Rent Recognised Method

'

'

'

'

'

'

'

'

'

'

'

'straight-line basis

'

'

'

Initial Lease Term

'

'

'

'

'

'

'

'

'

'

'

'36 months

'

'

'

Capital lease agreement for computer equipment

'

'

'

'The Company entered into a capital lease agreement for computer equipment. The lease expires in May 2014.

'

'

'

'

'

'

'

'

'

'

'

Interest rate on the capital lease

'

'

'

13.50%

'

'

'

'

'

'

'

'

'

'

'

Interest Paid

$3,366

$3,712

'

$75

$191

'

'

'

'

'

'

'

'

'

'

Unissued shares of common stock

1,083,143

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Commitments_and_Contingencies_3

Commitments and Contingencies (Details Textual 1) (USD $)	3 Months Ended	12 Months Ended		3 Months Ended			12 Months Ended
	Dec. 31, 2013	Sep. 30, 2013	Sep. 30, 2010	Dec. 31, 2013	Dec. 31, 2013	Dec. 31, 2013	Sep. 30, 2011	Sep. 30, 2011	Sep. 30, 2012	Sep. 30, 2011	Sep. 30, 2012
			Settlement Agreement and Mutual Release (December 8, 2010) Member	Settlement Agreement and Mutual Release (December 8, 2010) Member	Settlement Agreement and Mutual Release (December 8, 2010) Member	Former Chairman and CEO Member	Former Chairman and CEO Member	Former Chairman and CEO Member	Former Chairman and CEO Member	Former Chairman and CEO Member	Former Chairman and CEO Member
				Re-grant option terms Member	New option terms Member	Settlement Agreement and Mutual Release (December 8, 2010) Member	Settlement Agreement and Mutual Release (December 8, 2010) Member	Settlement Agreement and Mutual Release (December 8, 2010) Member	Settlement Agreement and Mutual Release (May 11, 2012) Member	Settlement Agreement and Mutual Release (May 11, 2012) Member	Settlement Agreement and Mutual Release (May 11, 2012) Member
								Re-grant option terms Member	Expiring October 1, 2015 for board services Member	Expiring October 1, 2015 for under payment Member	Expiring May 14, 2015 for fiscal 2012 board services Member
Issued stock options	'	'	500,000	500,000	500,000	'	400,000	'	144,000	24,000	72,000
Exercise price per share (in dollar per share)	'	'	$0.10	'	'	'	$0.18	'	$0.10	$0.06	$0.10
Lease expiration date	'	'	'	'	'	'	15-Aug-15	'	'	'	'
Stock compensation expense	'	'	'	'	'	'	$90,000	$34,000	$20,834	$5,000	$10,417
Agreed loan guaranty fee	'	'	'	'	'	'	'	'Agreed to pay the former Chairman an SBA loan guaranty fee on October 1st of each year, based upon Board Resolutions approved by the Board of Directors in periods prior to September 30, 2010 (paid in advance for the ensuing twelve (12) months guarantee, begining October 1, 2010), in an amount of 8.5% of the outstanding principal balance of the SBA loan on that date	'	'	'
Recorded and paid in guarantee fees	'	'	'	'	'	'	31,450	'	'	'	13,540
Reimbursement expense	'	'	'	'	'	$7,500	'	'	'	'	'

Concentrations_Details

Concentrations (Details)

3 Months Ended

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Sep. 30, 2013

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Dec. 31, 2013

Dec. 31, 2012

Accounts Payable Member

Accounts Payable Member

Accounts Payable Member

Accounts Payable Member

Accounts Receivable Member

Accounts Receivable Member

Sales Member

Sales Member

Sales Member

Sales Member

Sales Member

Sales Member

Purchases Member

Purchases Member

Purchases Member

Purchases Member

Purchases Member

Purchases Member

Purchases Member

Purchases Member

Purchases Member

Purchases Member

Vendor A Member

Vendor A Member

Vendor B Member

Vendor B Member

Customer C Member

Customer C Member

Customer A Member

Customer A Member

Customer B Member

Customer B Member

Customer C Member

Customer C Member

Vendor A Member

Vendor A Member

Vendor B Member

Vendor B Member

Vendor C Member

Vendor C Member

Vendor D Member

Vendor D Member

Vendor E Member

Vendor E Member

Concentration Risk [Line Items]

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

'

Concentration Risk, Percentage

26.00%

29.00%

4.00%

14.00%

72.00%

[1]

45.00%

[1]

0.00%

18.00%

0.00%

13.00%

63.00%

[1]

2.00%

[1]

34.00%

44.00%

3.00%

30.00%

16.00%

0.00%

12.00%

0.00%

13.00%

0.00%

[1]

The loss of this customer and/or if the financial condition of this customer unexpectedly deteriorates, resulting in their inability to make payments could materially adversely affect our financial position, operating results and cash flows.

Subsequent_Events_Details_Text

Subsequent Events (Details Textual) (USD $)	0 Months Ended	3 Months Ended	12 Months Ended	0 Months Ended				1 Months Ended
	Oct. 18, 2013	Dec. 31, 2013	Sep. 30, 2013	Feb. 10, 2014	Feb. 14, 2014	Jan. 23, 2014	Jan. 16, 2014	Jan. 31, 2014
				Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]	Subsequent Event [Member]
Subsequent Event [Line Items]	'	'	'	'	'	'	'	'
Sold subordinated convertible notes	'	'	'	'	'	$50,000	'	'
Maturing date	'	'	'	31-Dec-14	'	28-Feb-14	'	'
Interest rate	'	'	'	'	'	12.00%	'	'
Common stock issued for debt	'	'	'	'	'	200,000	'	'
Principal amount of debt instrument	'	'	'	25,000	'	'	'	'
Warrants expiration term	'3 years	'	'	'	'	'	'	'
Receives from equity method investment	'	'	'	$500,000	'	'	'	'
Stock option granted	'	'	1,400,000	'	'	150,000	150,000	'
Stock option issued per share value	$0.15	$0.11	$0.10	'	'	$0.10	$0.10	'
Share based compensation expiring period	'	'2 years 10 months 24 days	'3 years 8 months 23 days	'	'	'	'3 years	'
Stock options exercised, common stock shares issued	'	'	'	'	'	150,000	'	'
Common stock issued for settlement accounts of payable	'	'	'	'	10,416	'	'	10,416
Common stock issued for settlement of employees liabilities	'	'	'	5,000	'	'	'	'