American Power 10-Q/A 29 Jun 15 2015 Q1 Quarterly report (amended) Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Dec. 31, 2014	Feb. 13, 2015
Document and Entity Information [Abstract]
Entity Registrant Name	AMERICAN POWER GROUP CORP
Entity Central Index Key	932,699
Current Fiscal Year End Date	--09-30
Entity Filer Category	Smaller Reporting Company
Document Type	10-Q
Document Period End Date	Dec. 31, 2014
Entity Current Reporting Status	Yes
Document Fiscal Year Focus	2,015
Document Fiscal Period Focus	Q1
Amendment Flag	true
Amendment Description	We are filing this Amendment No. 1 on Form 10-Q/A to amend and restate in their entirety the following items of our Quarterly Report on Form 10-Q for the quarter ended December 31, 2014 as originally filed with the Securities and Exchange Commission on February 17, 2015 (the “Original Form 10-Q”): (i) Item 1 of Part I “Financial Information,” (ii) Item 2 of Part I, “Management’s Discussion and Analysis of Financial Condition and Results of Operations,” (iii) Item 4 of Part I, “Controls and Procedures,” and (iv) Item 6 of Part II, “Exhibits”, and we have also updated the signature page, the certifications of our Chief Executive Officer and Chief Financial Officer in Exhibits 31.1, 31.2, 32.1 and 32.2, and our financial statements formatted in Extensible Business Reporting Language (XBRL) in Exhibits 101. No other sections were affected, but for the convenience of the reader, this report on Form 10-Q/A restates in its entirety, as amended, our Original Form 10-Q. This report on Form 10-Q/A is presented as of the filing date of the Original Form 10-Q and does not reflect events occurring after that date, or modify or update disclosures in any way other than as required to reflect the explanation and restatement described below. Concurrently with the filing of this Form 10-Q/A, we are also filing Amendment No. 1 on Form 10-K/A to our Annual Report on Form 10-K for the year ended September 30, 2014, as originally filed with the SEC on December 22, 2014 (the “Original Form 10-K”), to provide similar updates.
Entity Common Stock, Shares Outstanding		51,133,556

Condensed Consolidated Balance

Condensed Consolidated Balance Sheets - USD ($)	Dec. 31, 2014	Sep. 30, 2014
Current assets:
Cash and cash equivalents	$ 2,227,228	$ 126,420
Certificates of deposit, restricted	300,000	300,000
Accounts receivable, trade, less allowance for doubtful accounts of $3,276 and $0 as of December 31, 2014 and September 30, 2014, respectively	643,728	1,713,639
Inventory	797,361	794,211
Prepaid expenses	160,144	145,604
Other current assets	58,058	30,971
Total current assets	4,186,519	3,110,845
Property, plant and equipment, net	760,008	831,782
Other assets:
Seller’s note, related party	797,387	797,387
Long term contracts, net	229,167	241,667
Purchased technology, net	229,167	241,667
Software development costs, net	3,140,123	3,118,798
Other	190,055	179,001
Total other assets	4,585,899	4,578,520
Total assets	9,532,426	8,521,147
Current liabilities:
Accounts payable	974,609	1,011,644
Accrued expenses	783,436	904,298
Notes payable, current	332,723	246,550
Notes payable, related parties	50,000	198,500
Obligations due under lease settlement, current	68,518	68,518
Total current liabilities	2,209,286	2,429,510
Notes payable, line of credit, non-current	380,000	0
Notes Payable, Noncurrent	2,459,301	2,364,431
Notes Payable, Related Parties, Noncurrent	0	200,000
Warrant liability	2,704,626	6,497,001
Obligations due under lease settlement, non-current	505,540	505,540
Total liabilities	8,258,753	11,996,482
Stockholders' equity (deficit):
Preferred stock, $1.00 par value, 998,654 shares authorized, 0 shares issued and outstanding	0	0
Common stock, $.01 par value, 150 million shares authorized, 51,133,556 shares and 50,735,050 shares issued and outstanding at December 31, 2014 and September 30, 2014	511,337	507,351
Additional paid-in capital	60,028,577	58,248,103
Accumulated deficit	(59,267,382)	(62,231,730)
Total stockholders’ equity (deficit)	1,273,673	(3,475,335)
Total liabilities and stockholders' equity (deficit)	9,532,426	8,521,147
10% Convertible Preferred Stock [Member]
Stockholders' equity (deficit):
Preferred stock, $1.00 par value, 998,654 shares authorized, 0 shares issued and outstanding	941	941
Series B 10% Convertible Preferred Stock [Member]
Stockholders' equity (deficit):
Preferred stock, $1.00 par value, 998,654 shares authorized, 0 shares issued and outstanding	$ 200	$ 0

Consolidated Balance Sheets (Pa

Consolidated Balance Sheets (Parenthetical) - USD ($)	Dec. 31, 2014	Sep. 30, 2014
Accounts receivable, trade, allowance for doubtful accounts (in dollars)	$ 3,276	$ 0
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	998,654	998,854
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value (in dollars per share)	$ 0.01	$ 0.01
Common stock, shares authorized	150,000,000	150,000,000
Common stock, shares issued	51,133,556	50,735,050
Common stock, shares outstanding	51,133,556	50,735,050
10% Convertible Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	1,146	1,146
Preferred stock, shares issued	941	941
Preferred stock, shares outstanding	941	941
Series B 10% Convertible Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 1	$ 1
Preferred stock, shares authorized	200	0
Preferred stock, shares issued	200	0
Preferred stock, shares outstanding	0	0

Condensed Consolidated Statemen

Condensed Consolidated Statements of Operations - USD ($)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Net sales	$ 1,055,966	$ 1,842,521
Cost of sales	786,911	940,909
Gross profit	269,055	901,612
Operating expenses:
Selling, general and administrative	1,035,105	991,617
Operating loss from continuing operations	(766,050)	(90,005)
Non operating income (expense)
Interest and financing costs	(64,805)	(46,107)
Interest income	11,130	11,285
Income (Expense) on Revaluation of Warrants	4,487,006	(324,021)
Other, net	(42,978)	(38,747)
Non operating expense, net	4,390,353	(397,590)
Net income (loss)	3,624,303	(487,595)
Net income (loss) available to Common stockholders	$ 2,964,348	$ (732,634)
Income (loss) from continuing operations per share – basic and diluted	$ 0.07	$ (0.01)
Net income (loss) attributable to Common stockholders per share – basic and diluted	$ 0.05	$ (0.02)
Weighted Average Number of Shares Outstanding, Basic	50,746,825	48,394,610
Weighted Average Number of Shares Outstanding, Diluted	51,329,409	48,394,610
10% Convertible Preferred Stock [Member]
Non operating income (expense)
Convertible preferred dividends	$ (265,324)	$ (245,039)
Net loss per Common share - 10% Preferred dividend	$ (0.01)	$ (0.01)
Series B 10% Convertible Preferred Stock [Member]
Non operating income (expense)
Convertible preferred dividends	$ (394,631)	$ 0
Net loss per Common share - 10% Preferred dividend	$ (0.01)	$ 0

Condensed Consolidated Stateme5

Condensed Consolidated Statement of Changes in Stockholders' Equity (Deficit) - 3 months ended Dec. 31, 2014 - USD ($)	Total	Preferred Stock [Member]10% Convertible Preferred Stock [Member]	Preferred Stock [Member]Series B 10% Convertible Preferred Stock [Member]	Common Stock [Member]	Additional Paid In Capital [Member]	Additional Paid In Capital [Member]Series B 10% Convertible Preferred Stock [Member]	Accumulated Deficit [Member]	Accumulated Deficit [Member]Series B 10% Convertible Preferred Stock [Member]
Beginning balance (in shares) at Sep. 30, 2014		941	0	50,735,050
Beginning balance at Sep. 30, 2014	$ (3,475,335)	$ 941	$ 0	$ 507,351	$ 58,248,103		$ (62,231,730)
Increase (Decrease) in Stockholders' Equity
Compensation expense associated with stock options	9,161				9,161
Common stock issued upon option and warrant exercise (in shares)				10,870
Common stock issued upon option and warrant exercise	0			$ 109	(109)
Sale of Series B Preferred Stock, net of fees (in shares)			200
Sale of Series B Preferred stock, net of fees	1,253,488		$ 200			$ 1,253,288
Series B Preferred stock beneficial conversion feature	0					$ 394,631		$ (394,631)
Shares issued for preferred stock dividend		387,636		387,636
Common stock issued for 10% Convertible Preferred stock dividend	0	$ 127,380	$ 1,305,369	$ 3,877	123,503		(127,380)
10% Convertible Preferred stock dividend paid in cash	(137,944)	$ (137,944)					(137,944)
Net loss	3,624,303						3,624,303
Ending balance (in shares) at Dec. 31, 2014		941	200	51,133,556
Ending balance at Dec. 31, 2014	$ 1,273,673	$ 941	$ 200	$ 511,337	$ 60,028,577		$ (59,267,382)

Condensed Consolidated Stateme6

Condensed Consolidated Statements of Cash Flows - USD ($)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Cash flows from operating activities:
Net loss	$ 3,624,303	$ (487,595)
Adjustments to reconcile net income to net cash used in operating activities:
Fair Value Adjustment of Warrants	(4,487,006)	324,021
Depreciation expense	75,719	81,304
Amortization of deferred financing costs	4,676	8,321
Stock compensation expense	9,161	24,783
Provision for bad debts	3,276	0
Amortization of software costs	129,985	109,488
Amortization of long term contracts	12,500	12,500
Amortization of purchased technology	12,500	12,500
(Increase) decrease in assets:
Accounts receivable	1,066,635	169,151
Inventory	(3,150)	(10,223)
Prepaid and other current assets	35,697	8,882
Other assets	(11,054)	(11,055)
Assets related to discontinued operations	0	66,922
(Decrease) increase in liabilities:
Accounts payable	(72,765)	(383,362)
Accrued expenses	(120,862)	(50,273)
Net cash provided by (used in) operating activities	279,615	(124,636)
Cash flows from investing activities:
Purchase of property and equipment	(3,363)	(83,939)
Software development costs	(106,245)	(102,811)
Net cash used in investing activities	(109,608)	(186,750)
Cash flows from financing activities:
Proceeds from line of credit	380,000	0
Proceeds from notes payable	0	115,000
Repayment of notes payable	(50,957)	(51,454)
Repayments of notes payable, related party	(198,500)	0
Proceeds from sale of Series B, 10% Convertible Preferred stock, net of fees	1,948,119	0
Proceeds from exercise of stock options	0	5,200
Payment of cash dividend on 10% Convertible Preferred stock	(147,861)	(145,533)
Net cash provided by (used in) financing activities	1,930,801	(76,787)
Net increase (decrease) in cash and cash equivalents	2,100,808	(388,173)
Cash and cash equivalents at beginning of year	126,420	1,684,169
Cash and cash equivalents at end of period	2,227,228	1,295,996
Supplemental cash flow information:
Interest paid	36,684	41,843
Refinancing of note payable	2,567,000	0
Reclassification of the estimated fair value of warrants exercised during the period to additional paid in capital	0	126,338
Refinancing of related party note payable	150,000	0
Warrants issued	694,631	0
Beneficial conversion feature attributable to issuance of Series B, Preferred Stock	394,631	0
Shares issued for preferred stock dividend	127,380	99,506
Insurance premiums financed with short-term debt	52,000	0
Bank fees financed with long-term note	30,000	0
Software development costs included in accounts payable	45,065	47,743
Dividends included in accounts payable	9,920
Property and equipment included in accounts payable	$ 582	$ 19,990

Nature of Operations, Risks, an

Nature of Operations, Risks, and Uncertainties	3 Months Ended
	Dec. 31, 2014
Nature of Operations, Risks, and Uncertainties Disclosure [Abstract]
Nature of Operations, Risks, and Uncertainties	Nature of Operations, Risks, and Uncertainties American Power Group Corporation (together with its subsidiaries “we”, “us” or “our”) was originally founded in 1992 and has operated as a Delaware corporation since 1995. Recent Developments On October 27, 2014, we entered into loan agreement with Iowa State Bank in which we refinanced approximately $2,567,000 due to the bank under an existing loan agreement, $30,000 of transaction fees and $150,000 due one of our officers. Under the terms of the new term loan, we will make 82 monthly payments of $44,223 including principal and interest commencing January 15, 2015, with the final payment of all principal and accrued interest not yet paid due on October 15, 2021. In addition, Iowa State Bank has provided a new $500,000 working capital line of credit which has an initial expiration of January 15, 2016. (See Note 9) On November 28, 2014, we completed a private placement for $2 million of Series B 10% Convertible Preferred Stock with an accredited investor. (See Note 10) On December 8, 2014, we were notified by the Environmental Protection Agency ("EPA") of our first 28 approvals under the Inside Useful Life ("IUL") designation which is defined as vehicular engines older than 2 years but having less than 435,000 miles which are principally engine family years 2010 and newer that utilize the OEM selective catalyst reduction technology. We believe that of the approximately 3.5 - 4 million Class 8 trucks operating in North America, an estimated 600,000 to 700,000 Class 8 trucks fall into the IUL designation. Nature of Operations, Risks, and Uncertainties Our patented dual fuel conversion system is a unique external fuel delivery enhancement system that converts existing diesel engines into more efficient and environmentally friendly engines that have the flexibility, depending on the circumstances, to run on: • Diesel fuel and compressed natural gas (CNG) or liquefied natural gas (LNG); • Diesel fuel and pipeline gas, conditioned well-head gas or approved bio-methane; or • 100% diesel fuel. Our proprietary technology seamlessly displaces up to 75% of the normal diesel fuel consumption with various forms of natural gas with average displacement ranges from 40% to 65% . Installation requires no engine modification, unlike the more expensive fuel injected alternative fuel systems in the market. By displacing highly polluting and expensive diesel fuel with inexpensive, abundant and cleaner burning natural gas, a user can: • Reduce fuel and operating costs by 10% to 35% ; • Reduce toxic emissions such as nitrogen oxide (NOX), carbon monoxide (CO) and fine particulate emissions; and • Enhance the engine’s operating life, since natural gas is a cleaner burning fuel source. Primary end market applications include both primary and back-up diesel generators as well as heavy-duty vehicular diesel engines. As of December 31, 2014 , we had $ 2,527,228 in cash, cash equivalents and restricted certificates of deposit and working capital of $ 1,977,233 . As of December 31, 2014, under the terms of our working capital line we had sufficient collateral to borrow and additional $120,000 above the then outstanding balance. Based on our fiscal 2015 operating budget, cash on hand at December 31, 2014 and anticipated availability under our bank working capital line, we believe we will be able to satisfy our cash requirements through at least the first quarter of calendar 2016 without the need to materially modify our operating plan. We continue to evaluate multiple financing alternatives should we determine the need to supplement existing cash flows from operations in order to fund operations or accelerate certain revenue related initiatives. We understand our continued existence is dependent on our ability to generate positive operating cash flow, achieve profitability on a sustained basis and generate improved performance. If we are unable to achieve and sustain profitability and we are unable to obtain additional financing to supplement our cash position, our ability to maintain our current level of operations could be materially and adversely affected. There is no guarantee we will be able to obtain additional financing or achieve profitability.

Basis of Presentation Basis of

Basis of Presentation Basis of Presentation	3 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Business Description and Basis of Presentation [Text Block]	Basis of Presentation The consolidated financial statements include the accounts of American Power Group Corporation and our wholly-owned subsidiaries. All significant intercompany accounts and transactions have been eliminated in consolidation. The accompanying interim financial statements at December 31, 2014 are unaudited and should be read in conjunction with the financial statements and notes thereto for the fiscal year ended September 30, 2014 included in our Annual Report on Form 10-K. The balance sheet at September 30, 2014 has been derived from the audited financial statements as of that date; certain information and footnote disclosures normally included in financial statements prepared in accordance with accounting principles generally accepted in the United States of America have been condensed or omitted pursuant to the Securities and Exchange Commission rules and regulations, although we believe the disclosures which have been made herein are adequate to ensure that the information presented is not misleading. The results of operations for the interim periods reported are not necessarily indicative of those that may be reported for a full year. In our opinion, all adjustments which are necessary for a fair statement of our financial position as of December 31, 2014 and the operating results for the interim periods ended December 31, 2014 and 2013 have been included.

Correction of An Accounting Err

Correction of An Accounting Error	3 Months Ended
	Dec. 31, 2014
Accounting Changes and Error Corrections [Abstract]
Correction of An Accounting Error	Correction of an Accounting Error The warrants issued in connection with our 10% Convertible Preferred Stock contain anti-dilution protection provisions including certain reset features (down-round protection) which protects the holders from future issuances of our Common Stock at prices below such warrants' then-in-effect respective exercise prices (See Note 11). This provision, however unlikely to occur, could result in modification of the warrants then-in-effect. In October 2012, the Financial Accounting Standards Board (FASB), issued ASU 2012-04 Technical Corrections and Improvement ("ASU 2012-04") which contained technical corrections to guidance on which we had previously relied upon in forming our initial conclusions regarding the accounting for warrants containing these reset provisions relating to the April 2012 and November 2014 private placements of our 10% Convertible Preferred Stock. Based upon our extensive review of ASU 2012-04, we have concluded these warrants no longer meet the criteria for classification as equity as previously recorded and must be recorded as a liability with the value of the warrants recorded at fair value on the transition/effective date, with subsequent changes in fair value recorded in earnings on a quarterly basis. Based on transition guidance provided, we determined our effective/transition date for implementation of ASU 2012-04 to be October 1, 2013 and the consolidated condensed financial statements contained herein reflect the retroactive impact of this correction of this accounting error as of this date. The restated historical information is as follows: Condensed Consolidated Statements of Operations Three Months Ended December 31, 2014 Originally Reported Adjustments Adjusted Non operating income (expense): Revaluation of warrants $ — $ 4,487,006 $ 4,487,006 Non operating income (expense), net (96,653 ) 4,487,006 4,390,353 Net income (loss) (862,703 ) 4,487,006 3,624,303 Series B, 10% Convertible Preferred stock beneficial conversion feature (255,193 ) (139,438 ) $ (394,631 ) Net income (loss) available to Common Stockholders $ (1,383,220 ) $ 4,347,568 $ 2,964,348 Income (loss) income from continuing operations per share - basic and diluted $ (0.02 ) $ 0.09 $ 0.07 Net income (loss) attributable to Common stockholders per share - basic and diluted $ (0.02 ) $ 0.07 $ 0.05 Condensed Consolidated Balance Sheets As of December 31, 2014 Originally Reported Adjustments Adjusted Liabilities: Warrant liability $ — $ 2,704,626 $ 2,704,626 Total liabilities 5,554,127 2,704,626 8,258,753 Stockholders' equity (deficit): Additional paid-in capital 69,410,819 (9,382,242 ) 60,028,577 Accumulated deficit (65,944,998 ) 6,677,616 (59,267,382 ) Total stockholders' equity (deficit) 3,978,299 (2,704,626 ) 1,273,673 $ 9,532,426 $ — $ 9,532,426 Condensed Consolidated Statement of Stockholders' Equity (Deficit) Preferred Stock Series B Preferred Stock Common Stock Additional Paid In Accumulated Shares Amount Shares Amount Shares Amount Capital Deficit Total Originally Reported: Balance, December 31, 2014 941 $ 941 200 $ 200 51,133,556 $ 511,337 $ 69,410,819 $ (65,944,998 ) $ 3,978,299 Adjustments — — — — — — (9,382,242 ) 6,677,616 (2,704,626 ) Adjusted: Balance, December 31, 2014 941 $ 941 200 $ 200 51,133,556 $ 511,337 $ 60,028,577 $ (59,267,382 ) $ 1,273,673 Condensed Consolidated Statements of Cash Flows Three Months Ended December 31, 2014 Originally Reported Adjustments Adjusted Cash flows from operating activities: Net income (loss) $ (862,703 ) $ 4,487,006 $ 3,624,303 Revaluation of warrants — (4,487,006 ) (4,487,006 ) Net cash provided by operating activities 279,615 — 279,615

Certificates of Deposit

Certificates of Deposit	3 Months Ended
	Dec. 31, 2014
Certificates of Deposit [Abstract]
Certificates of Deposit	Certificates of Deposit All certificate of deposit investments have an original maturity of more than three months but less than three years and are stated at original purchase price which approximates fair value. As of December 31, 2014 and September 30, 2014 , we have pledged a $300,000 certificate of deposit as collateral for outstanding loans with Iowa State Bank.

Receivables

Receivables	3 Months Ended
	Dec. 31, 2014
Receivables [Abstract]
Receivables	Receivables Accounts Receivable Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. Management determines the allowance for doubtful accounts by regularly evaluating past due individual customer receivables and considering a customer’s financial condition, credit history, and the current economic conditions. Individual accounts receivable are written off when deemed uncollectible, with any future recoveries recorded as income when received. Seller’s Note Receivable, Related Party In conjunction with the July 2009 acquisition of substantially all the American Power Group operating assets, including the name American Power Group (excluding its dual fuel patent), we acquired a promissory note from the previous owners of American Power Group (renamed M&R Development, Inc.), payable to us, in the principal amount of $797,387 . The note bears interest at the rate of 5.5% per annum and was based on the difference between the assets acquired and the consideration given. In conjunction with our 10% Convertible Preferred Stock financing in April 2012, we amended the note to increase the amount of royalties payable under a technology license (see Note 6) that can be applied to the outstanding principal and interest payments to 50% and to defer all interest and principal payments due under the note during calendar 2012 and 2013. Thereafter, the aggregate principal amount due under the note was to be paid in eight equal quarterly payments plus interest. In addition, M&R will not be required to make any payments under the note until such time as we begin to make royalty payments and at that time, those payments will be limited to a maximum of 50% of any royalty payment due M&R on a quarterly basis. No payments have been made under the amended note as of December 31, 2014 . We have classified 100% of the balance as long term. We consider this a related party note as one of the former owners of American Power Group is now an employee of ours.

Inventory

Inventory	3 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Inventory	Inventory Raw material inventory primarily consists of dual fuel conversion components. Work in progress includes materials, labor and direct overhead associated with incomplete dual fuel conversion projects. As of December 31, 2014 and September 30, 2014, we recorded an inventory valuation allowance of $69,761 and $71,629 . All inventory is valued at the lower of cost or market on the first-in first-out (FIFO) method. Inventory consists of the following: December 31, September 30, Raw materials $ 673,691 $ 694,479 Work in progress 68,597 30,913 Finished goods 55,073 68,819 Total inventory $ 797,361 $ 794,211

Intangible Assets

Intangible Assets	3 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Intangible Assets	Intangible Assets We review intangibles for impairment annually, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of our intangible assets below their carrying value. In conjunction with the American Power Group acquisition and license agreement, we recorded intangible assets of $500,000 associated with the execution of a long term technology license agreement and $500,000 associated with the purchase of the dual fuel conversion technology. Both values are being amortized on a straight line basis over an estimated useful life of 120 months. Amortization expenses associated with the long term technology license agreement and the purchased dual fuel conversion technology amounted to $25,000 and $25,000 for the three months ended December 31, 2014 and 2013 , respectively. Accumulated amortization was $541,667 at December 31, 2014 and $516,666 at September 30, 2014 . In conjunction with the 10% Convertible Preferred Stock financing in April 2012, we amended the M&R technology license agreement to modify the calculation and the timing of the royalty payments. Under this amendment, effective April 27, 2012, the monthly royalty due is the lesser of 10% of net sales or 30% of pre-royalty EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization). No royalties will be earned or due until such time as our cumulative EBITDA commencing April 1, 2012 is positive on a cumulative basis. During the three months ended December 31, 2014 and 2013, we incurred $0 royalties to M&R. A critical component of our dual fuel aftermarket conversion solution is the internally developed software component of our electronic control unit. The software allows us to seamlessly and constantly monitor and control the various gaseous fuels to maximize performance and emission reduction while remaining within all original OEM diesel engine performance parameters. We have developed a base software application and EPA testing protocol for both our Outside Useful Life ("OUL") and Intermediate Useful Life ("IUL") engine applications, which will be customized for each engine family approved in order to maximize the performance of the respective engine family. As of December 31, 2014 , we have capitalized $4,039,339 of software development costs associated with our OUL ( $1,801,506 ) and IUL ($ 2,237,833 ) applications, which will be amortized on a straight line basis over an estimated useful life of 60 months for OUL applications and 84 months for IUL applications. Amortization costs for the three months ended December 31, 2014 and 2013 were $129,985 and $109,488 , respectively. Amortization expense associated with intangibles during the next five years is anticipated to be: Twelve months ending December 31: Contracts Technology Software Development Total 2015 $ 50,000 $ 50,000 $ 670,443 $ 770,443 2016 50,000 50,000 679,992 779,992 2017 50,000 50,000 629,515 729,515 2018 50,000 50,000 416,507 516,507 2019 29,167 29,167 282,628 340,962 2020 and thereafter — — 461,038 461,038 $ 229,167 $ 229,167 $ 3,140,123 $ 3,598,457

Property, Plant and Equipment

Property, Plant and Equipment	3 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment	Property, Plant and Equipment Property, plant and equipment consist of the following: December 31, September 30, Estimated Useful Lives Leasehold improvements $ 127,087 $ 127,087 5 years Machinery and equipment 1,657,071 1,653,127 3 - 7 years Less accumulated depreciation (1,024,150 ) (948,432 ) $ 760,008 $ 831,782

Product Warranty Costs

Product Warranty Costs	3 Months Ended
	Dec. 31, 2014
Product Warranties Disclosures [Abstract]
Product Warranty Costs	Product Warranty Costs We provide for the estimated cost of product warranties for our dual fuel products at the time product revenue is recognized. Factors that affect our warranty reserves include the number of units sold, historical and anticipated rates of warranty repairs, and the cost per repair. We assess the adequacy of the warranty provision and we may adjust this provision if necessary. Our warranty reserve decreased during the three months ended December 31, 2014 , as a result of an increase in claims primarily related to our efforts in Canada to expand the number of stationary engine families we can convert, in response to market demand. Warranty accrual is included in accrued expenses. The following table provides the detail of the change in our product warranty accrual relating to dual fuel products as of: Three Months Ended Year Ended December 31, 2014 September 30, 2014 Warranty accrual at the beginning of the period $ 221,562 $ 118,591 Charged to costs and expenses relating to new sales 15,648 212,033 Costs of product warranty claims (51,112 ) (109,062 ) Warranty accrual at the end of period $ 186,098 $ 221,562

Notes Payable_Credit Facilities

Notes Payable/Credit Facilities	3 Months Ended
	Dec. 31, 2014
Debt Disclosure [Abstract]
Notes Payable/Credit Facilities	Notes Payable/Credit Facilities The following summarizes our notes payable as of December 31, 2014 and September 30, 2014. December 31, September 30, Due Date Interest Rate Iowa State Bank, line of credit $ 380,000 $ 2,500,000 January 15, 2016 8% Iowa State Bank, notes payable 2,746,752 70,050 October 15, 2021 8% Other unsecured term notes payable 45,272 40,931 February 27, 2015 and July 01, 2015 5.9% - 6.65% 3,172,024 2,610,981 Less current portion (332,723 ) (246,550 ) Notes payable, non-current portion $ 2,839,301 $ 2,364,431 Credit Facilities On October 27, 2014 , we entered into loan agreement and new working capital line of credit with Iowa State Bank in which we refinanced approximately $2,567,000 due to the bank under an existing loan agreement, $30,000 for transaction fees and $150,000 due one of our officers. Under the terms of the new term loan, we will make 82 monthly payments of $44,223 including principal and interest commencing January 15, 2015 , with the final payment of all principal and accrued interest not yet paid due on October 15, 2021 . The credit facility requires us to meet certain monthly loan covenants. Iowa State Bank has provided a new $500,000 working capital line of credit which has an initial expiration of January 15, 2016 . The maximum amount we may borrow under the line of credit is subject to adequate collateral. All borrowings under the term loan and the line of credit bear interest at a rate equal to the base rate on corporate loans posted by at least 70% of the 10 largest U.S. banks (known as The Wall Street Journal U.S. Prime Rate ) plus 4.0% , with a minimum interest rate of 8.0% per annum. Our obligations due Iowa State Bank continue to be secured by the grant of a first priority security interest in all of our assets including a $300,000 certificate of deposit. In addition, under the terms of a stock transfer agreement, should we fail to make any payment when due, we have agreed to issue Iowa State Bank that number of shares of common stock which is equal in value to the past due amount. For purposes of determining the number of shares of common stock to be issued under the stock transfer agreement, the value of our common stock will be deemed to be the closing price of the common stock on the date of such default. In no event, however, will we be obligated to issue more than 2,000,000 shares of the common stock under the stock transfer agreement. In addition, two directors and two officers have each pledged 125,000 shares of our common stock as additional collateral to Iowa State Bank. Note Payable-Related Party- Other In September and October 2010, an officer and former director loaned us a total of $323,500 in connection with a private placement of 12% six-month promissory notes. In October 2011, an officer loaned us $150,000 pursuant to the terms of a 10% promissory note due November 27, 2011. In conjunction with the 10% Convertible Preferred Stock financing in April 2012, these officers and former director agreed to extend the maturity of their notes until April 30, 2014 and reduce their interest rate to 8% . In October 2014, we paid the estate of our former director the remaining principal balance of $198,500 and on October 27, 2014, the $150,000 note due to an officer was paid from the proceeds of our new 82 month term note with Iowa State Bank. As of December 31, 2014 and September 30, 2014, notes payable for related parties were $50,000 and $398,500 , respectively.

Warrants to Purchase Common Sto

Warrants to Purchase Common Stock	3 Months Ended
	Dec. 31, 2014
Warrants and Rights Note Disclosure [Abstract]
Warrants to Purchase Common Stock	Warrants to Purchase Common Stock In conjunction with the private placement of our 10% Convertible Preferred stock in April 2012 and November 2014, we issued warrants which contained a "down-round" provision that provides for a reduction in the warrant exercise price if there are subsequent issuances of additional shares of common stock for consideration per share less than the per share warrant exercise prices. In October 2012, the Financial Accounting Standards Board (FASB), issued ASU 2012-04 Technical Corrections and Improvement ("ASU 2012-04") which contained technical corrections to guidance on which we had previously relied upon in forming our initial conclusions regarding the accounting for warrants containing these reset provisions. Pursuant to this guidance and effective commencing October 1, 2013, we have recognized the fair value of these warrants as a liability and have re-measured the fair value of these warrants on a quarterly basis with any increase or decrease in the estimated fair value being recorded in other income or expense for the respective quarterly reporting period. We have historically used the Black-Scholes option pricing model to determine the fair value of options and warrants. We have considered the facts and circumstances in choosing the Black-Scholes model to calculate the fair value of the warrants with a down-round price protection feature as well as the likelihood of triggering the down-round price protection feature, which, as described below, we have concluded is remote. In determining the initial fair value of the warrants associated with the April 2012 Convertible Preferred Stock private placement as of October 1, 2013, we prepared a valuation simulation using the Black Scholes option pricing model as well as additional models using a modified Black Scholes option pricing model and a Binomial Tree option pricing model. We determined the initial fair value of the warrants associated with the November 2014 Convertible Preferred Stock private placement to be $694,631 based on a valuation simulation using the Black Scholes option pricing model. Both additional simulations included various reset scenarios, different exercise prices, and other assumptions, such as price volatility and interest rates, that were kept consistent with our original Black-Scholes model. The resulting warrant values as determined under the modified Black-Scholes model and the Binomial Tree option model were not materially different from the values generated using the Black-Scholes model. We have therefore determined to use the Black-Scholes model as we believe it provides a reasonable basis for valuation and takes into consideration the relevant factors of the warrants, including the down round provision. During the three months ended December 31, 2014, we recorded warrant valuation income of $4,487,006 associated with the change in the estimated fair value of all warrants containing the down round provision outstanding as of December 31, 2014. Our warrant liability was $2,704,626 as of December 31, 2014. The warrant liabilities were valued at December 31, 2014 using the Black-Scholes option-pricing model with the following assumptions. 10% Convertible Preferred Stock Financing Warrants Private Placement 1 Private Placement 2 Private Placement 3 December 31 2014 September 30 2014 December 31 2014 September 30 2014 December 31 2014 Closing price per share of common stock $ 0.33 $ 0.60 $ 0.33 $ 0.60 $ 0.33 Exercise price per share 0.50 0.50 0.50 $ 0.50 0.50 Expected volatility 56.0 % 56.0 % 56.0 % 56.0 % 56.0 % Risk-free interest rate 1.1 % 1.1 % 1.4 % 1.4 % 1.7 % Dividend yield — — — — — Remaining expected term of underlying securities (years) 2.8 3.1 3.8 4.0 5.4 Warrants outstanding 17,623,387 17,623,387 6,032,787 6,032,787 5,000,000 Private Placement 1 - April 30, 2012, sale of 821.6 units of 10% Convertible Preferred Stock Private Placement 2 - March 31, 2013, additional investment right from Private Placement 1, sale of approximately 274 units of 10% Convertible Preferred Stock. Private Placement 3 - November 28, 2014, sale of 200 shares of Series B 10% Convertible Preferred Stock

(Notes)

(Notes)	3 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Fair Value Measurements	Fair Value Measurements The carrying amount of our receivables and payables approximate their fair value due to their short maturities. Accounting principles provide guidance for using fair value to measure assets and liabilities. The guidance includes a three level hierarchy of valuation techniques used to measure fair value, defined as follows: • Level 1 - Unadjusted Quoted Prices. The fair value of an asset or liability is based on unadjusted quoted prices in active markets for identical assets or liabilities. • Level 2 - Pricing Models with Significant Observable Inputs. The fair value of an asset or liability is based on information derived from either an active market quoted price, which may require further adjustment based on the attributes of the financial asset or liability being measured, or an inactive market transaction. • Level 3 - Pricing Models with Significant Unobservable Inputs. The fair value of an asset or liability is primarily based on internally derived assumptions surrounding the timing and amount of expected cash flows for the financial instrument. Therefore, these assumptions are unobservable in either an active or inactive market. We consider an active market as one in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Conversely, we view an inactive market as one in which there are few transactions of the asset or liability, the prices are not current, or price quotations vary substantially either over time or amount market makers. When appropriate, non-performance risk, or that of a counterparty, is considered in determining the fair values of liabilities and assets, respectively. We have classified certain warrants related to the 10% Convertible Preferred Stock private placements noted in Note 11 as a Level 3 Liability. Assumptions used in the calculation require significant judgment. The unobservable inputs in our valuation model includes the probability of additional equity financing and whether the additional equity financing would trigger a reset on the down-round protection. The following table summarizes the financial liabilities measured a fair value on a recurring basis as of September 30, 2014 and December 31, 2014. Total Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) September 30, 2014 Warrant liability $ 6,497,001 $ — $ — $ 6,497,001 December 31, 2014 Warrant liability $ 2,704,626 $ — $ — $ 2,704,626 Level 3 Valuation The following table provides a summary of the changes in fair value of our financial liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the three month period ended December 31, 2014. Warrant Liability Level 3 Balance at September 30, 2014 $ 6,497,001 Fair value of warrants issued 694,631 Reclassification of the estimated fair value of warrants exercised during the period to additional paid in capital (4,487,006 ) Balance at December 31, 2014 $ 2,704,626

Stockholders' Equity

Stockholders' Equity	3 Months Ended
	Dec. 31, 2014
Stockholders' Equity Note [Abstract]
Stockholders' Equity	Stockholders’ Equity Common Stock During the three months ended December 31, 2014 , a holder exercised options to purchase an aggregate of 100,000 shares of Common Stock at an exercise price of $0.41 utilizing a cashless exercise feature resulting in the net issuance of 10,870 shares of Common Stock. Series B 10% Convertible Preferred Stock On November 28, 2014, we sold 200 shares of Series B 10% Convertible Preferred Stock for gross proceeds of $2 million (exclusive of $51,881 of transaction related fees) and issued a warrant to purchase up to 5,000,000 shares of our Common Stock. Each share of the Series B 10% Convertible Preferred Stock is convertible, at any time at the option of the holder, into 25,000 shares of Common Stock at a conversion price of $0.40 per share. The warrant enables the investor to purchase up to 5,000,000 shares of Common Stock at an exercise price of $0.50 per share. The Series B 10% Convertible Preferred Stock has a 10% annual dividend, payable quarterly in cash or in shares of Common Stock. The terms of the Series B 10% Preferred Stock and the warrant are substantially equivalent to the terms of our outstanding 10% Convertible Preferred Stock and warrants issued in April 2012. We determined the initial value of the Series B 10% Convertible Preferred Stock to be $1,305,369 and the initial value of the investor warrant to be $694,631 . We determined a beneficial conversion feature of $394,631 based on the intrinsic value of the shares of Common Stock to be issued pursuant to these rights. The value of the beneficial conversion feature is considered a “deemed dividend” and has been recorded as a charge to retained earnings during the three months ended December 31, 2014. In connection with this transaction, the 2012 securities purchase agreement under which we issued shares of 10% Convertible Preferred Stock and warrants was amended to provide that the issuance of the Series B Preferred Stock would not trigger adjustments to the exercise price of the warrants issued in connection with that agreement. The parties to the 2012 agreement did not otherwise amend the terms of the 10% Convertible Preferred Stock or the related warrants. The offer and sale of the Series B Preferred Stock and the warrant were not registered under the Securities Act of 1933, as amended (the “Securities Act”), by reason of an exemption from the registration requirements under Section 4(2) and/or Rule 506 of Regulation D of the Securities Act. We have agreed not to register these securities, any shares of Common Stock that may be issued upon the conversion or exercise of these securities, or any shares of Common Stock that may be issued as a dividend on the Series B 10% Preferred Stock, for resale under the Securities Act. 10% Convertible Preferred Stock Dividends During the three months ended December 31, 2014 , we recorded a dividend on our 10% Convertible Preferred Stock and Series B 10% Convertible Preferred Stock of $265,324 , of which $137,944 was paid in cash. Certain stockholders agreed to accept 387,636 shares of Common Stock (valued at $127,380 ) in lieu of cash dividend payments. During the three months ended December 31, 2013 , we recorded a dividend on our 10% Convertible Preferred Stock of $245,039 , of which $145,533 was paid in cash. Certain stockholders agreed to accept 136,985 shares of Common Stock (valued at $99,506 ) in lieu of cash dividend payments. Stock Options Amortization of stock compensation expense was $9,161 and $24,783 for the three months ended December 31, 2014 and 2013, respectively. The unamortized compensation expense at December 31, 2014 was $ 57,095 and will be amortized over a weighted average remaining life of approximately 2.97 years.

Basis of Presentation Accountin

Basis of Presentation Accounting policies (Policies)	3 Months Ended
	Dec. 31, 2014
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Certificates of Deposit, Policy	All certificate of deposit investments have an original maturity of more than three months but less than three years and are stated at original purchase price which approximates fair value.
Accounts Receivable, Policy	Accounts receivable are carried at original invoice amount less an estimate made for doubtful accounts. Management determines the allowance for doubtful accounts by regularly evaluating past due individual customer receivables and considering a customer’s financial condition, credit history, and the current economic conditions. Individual accounts receivable are written off when deemed uncollectible, with any future recoveries recorded as income when received.
Inventory, Policy	Raw material inventory primarily consists of dual fuel conversion components. Work in progress includes materials, labor and direct overhead associated with incomplete dual fuel conversion projects. As of December 31, 2014 and September 30, 2014, we recorded an inventory valuation allowance of $69,761 and $71,629 . All inventory is valued at the lower of cost or market on the first-in first-out (FIFO) method.
Intangible Assets, Policy	We review intangibles for impairment annually, or more frequently if an event occurs or circumstances change that would more likely than not reduce the fair value of our intangible assets below their carrying value.
Product Warranty Costs, Policy	We provide for the estimated cost of product warranties for our dual fuel products at the time product revenue is recognized. Factors that affect our warranty reserves include the number of units sold, historical and anticipated rates of warranty repairs, and the cost per repair. We assess the adequacy of the warranty provision and we may adjust this provision if necessary.

Correction of An Accounting E21

Correction of An Accounting Error (Tables)	3 Months Ended
	Dec. 31, 2014
Accounting Changes and Error Corrections [Abstract]
Restated historical information	The restated historical information is as follows: Condensed Consolidated Statements of Operations Three Months Ended December 31, 2014 Originally Reported Adjustments Adjusted Non operating income (expense): Revaluation of warrants $ — $ 4,487,006 $ 4,487,006 Non operating income (expense), net (96,653 ) 4,487,006 4,390,353 Net income (loss) (862,703 ) 4,487,006 3,624,303 Series B, 10% Convertible Preferred stock beneficial conversion feature (255,193 ) (139,438 ) $ (394,631 ) Net income (loss) available to Common Stockholders $ (1,383,220 ) $ 4,347,568 $ 2,964,348 Income (loss) income from continuing operations per share - basic and diluted $ (0.02 ) $ 0.09 $ 0.07 Net income (loss) attributable to Common stockholders per share - basic and diluted $ (0.02 ) $ 0.07 $ 0.05 Condensed Consolidated Balance Sheets As of December 31, 2014 Originally Reported Adjustments Adjusted Liabilities: Warrant liability $ — $ 2,704,626 $ 2,704,626 Total liabilities 5,554,127 2,704,626 8,258,753 Stockholders' equity (deficit): Additional paid-in capital 69,410,819 (9,382,242 ) 60,028,577 Accumulated deficit (65,944,998 ) 6,677,616 (59,267,382 ) Total stockholders' equity (deficit) 3,978,299 (2,704,626 ) 1,273,673 $ 9,532,426 $ — $ 9,532,426 Condensed Consolidated Statement of Stockholders' Equity (Deficit) Preferred Stock Series B Preferred Stock Common Stock Additional Paid In Accumulated Shares Amount Shares Amount Shares Amount Capital Deficit Total Originally Reported: Balance, December 31, 2014 941 $ 941 200 $ 200 51,133,556 $ 511,337 $ 69,410,819 $ (65,944,998 ) $ 3,978,299 Adjustments — — — — — — (9,382,242 ) 6,677,616 (2,704,626 ) Adjusted: Balance, December 31, 2014 941 $ 941 200 $ 200 51,133,556 $ 511,337 $ 60,028,577 $ (59,267,382 ) $ 1,273,673 Condensed Consolidated Statements of Cash Flows Three Months Ended December 31, 2014 Originally Reported Adjustments Adjusted Cash flows from operating activities: Net income (loss) $ (862,703 ) $ 4,487,006 $ 3,624,303 Revaluation of warrants — (4,487,006 ) (4,487,006 ) Net cash provided by operating activities 279,615 — 279,615

Inventory (Tables)

Inventory (Tables)	3 Months Ended
	Dec. 31, 2014
Inventory Disclosure [Abstract]
Schedule of Inventory	Inventory consists of the following: December 31, September 30, Raw materials $ 673,691 $ 694,479 Work in progress 68,597 30,913 Finished goods 55,073 68,819 Total inventory $ 797,361 $ 794,211

Intangible Assets (Tables)

Intangible Assets (Tables)	3 Months Ended
	Dec. 31, 2014
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of Amortization Expense of Intangible Assets During the Next Five Years	Amortization expense associated with intangibles during the next five years is anticipated to be: Twelve months ending December 31: Contracts Technology Software Development Total 2015 $ 50,000 $ 50,000 $ 670,443 $ 770,443 2016 50,000 50,000 679,992 779,992 2017 50,000 50,000 629,515 729,515 2018 50,000 50,000 416,507 516,507 2019 29,167 29,167 282,628 340,962 2020 and thereafter — — 461,038 461,038 $ 229,167 $ 229,167 $ 3,140,123 $ 3,598,457

Property, Plant and Equipment (

Property, Plant and Equipment (Tables)	3 Months Ended
	Dec. 31, 2014
Property, Plant and Equipment [Abstract]
Property, Plant and Equipment [Table Text Block]	Property, plant and equipment consist of the following: December 31, September 30, Estimated Useful Lives Leasehold improvements $ 127,087 $ 127,087 5 years Machinery and equipment 1,657,071 1,653,127 3 - 7 years Less accumulated depreciation (1,024,150 ) (948,432 ) $ 760,008 $ 831,782

Product Warranty Costs (Tables)

Product Warranty Costs (Tables)	3 Months Ended
	Dec. 31, 2014
Product Warranties Disclosures [Abstract]
Schedule of the Change in the Product Warranty Accrual	The following table provides the detail of the change in our product warranty accrual relating to dual fuel products as of: Three Months Ended Year Ended December 31, 2014 September 30, 2014 Warranty accrual at the beginning of the period $ 221,562 $ 118,591 Charged to costs and expenses relating to new sales 15,648 212,033 Costs of product warranty claims (51,112 ) (109,062 ) Warranty accrual at the end of period $ 186,098 $ 221,562

Warrants to Purchase Common S26

Warrants to Purchase Common Stock (Tables)	3 Months Ended
	Dec. 31, 2014
Warrants and Rights Note Disclosure [Abstract]
Assumptions used to value warrant liabilities	The warrant liabilities were valued at December 31, 2014 using the Black-Scholes option-pricing model with the following assumptions. 10% Convertible Preferred Stock Financing Warrants Private Placement 1 Private Placement 2 Private Placement 3 December 31 2014 September 30 2014 December 31 2014 September 30 2014 December 31 2014 Closing price per share of common stock $ 0.33 $ 0.60 $ 0.33 $ 0.60 $ 0.33 Exercise price per share 0.50 0.50 0.50 $ 0.50 0.50 Expected volatility 56.0 % 56.0 % 56.0 % 56.0 % 56.0 % Risk-free interest rate 1.1 % 1.1 % 1.4 % 1.4 % 1.7 % Dividend yield — — — — — Remaining expected term of underlying securities (years) 2.8 3.1 3.8 4.0 5.4 Warrants outstanding 17,623,387 17,623,387 6,032,787 6,032,787 5,000,000

(Tables)

(Tables)	3 Months Ended
	Dec. 31, 2014
Fair Value Disclosures [Abstract]
Summary of financial liabilities measured at fair value on a recurring basis	The following table summarizes the financial liabilities measured a fair value on a recurring basis as of September 30, 2014 and December 31, 2014. Total Quoted Prices in Active Markets for Identical Assets or Liabilities (Level 1) Significant Other Observable Inputs (Level 2) Significant Unobservable Inputs (Level 3) September 30, 2014 Warrant liability $ 6,497,001 $ — $ — $ 6,497,001 December 31, 2014 Warrant liability $ 2,704,626 $ — $ — $ 2,704,626
Summary of changes in fair value of financial liabilities measured at fair value on a recurring basis using significant unobservable inputs	The following table provides a summary of the changes in fair value of our financial liabilities measured at fair value on a recurring basis using significant unobservable inputs (Level 3) during the three month period ended December 31, 2014. Warrant Liability Level 3 Balance at September 30, 2014 $ 6,497,001 Fair value of warrants issued 694,631 Reclassification of the estimated fair value of warrants exercised during the period to additional paid in capital (4,487,006 ) Balance at December 31, 2014 $ 2,704,626

Nature of Operations, Risks, 28

Nature of Operations, Risks, and Uncertainties Recent Developments (Details) vehicle in Millions	Dec. 08, 2014vehicleapprovalmi	Nov. 28, 2014USD ($)	Oct. 27, 2014USD ($)	Dec. 31, 2014USD ($)	Dec. 31, 2013USD ($)
Line of Credit Facility, Remaining Borrowing Capacity				$ 120,000
Proceeds from sale of Series B, 10% Convertible Preferred stock, net of fees				$ 1,948,119	$ 0
Working Capital Line [Member]
Line of Credit Facility, Amount Outstanding			$ 2,567,000
Iowa State Bank Term Note, due October 2021 [Member]
Line of Credit Facility, Amount Outstanding			2,567,000
Bank fees financed with long-term note			$ 30,000
Debt Instrument, Term			82 months
Debt Instrument, Periodic Payment			$ 44,223
Working Capital Line [Member]
Line of Credit Facility, Maximum Borrowing Capacity			$ 500,000
Intermediate Age [Member]
Approvals, Granted by Environmental Protection Agency | approval	28
Age of Vehicular Engines, Minimum	2 years
Miles of Engines, Maximum | mi	435,000
Minimum [Member]
Vehicles on the Road, Class Eight | vehicle	0
Minimum [Member] | Intermediate Age [Member]
Vehicles on the Road, Qualifying for IUL | mi	600,000
Maximum [Member]
Vehicles on the Road, Class Eight | vehicle	0
Maximum [Member] | Intermediate Age [Member]
Vehicles on the Road, Qualifying for IUL | mi	700,000
Preferred Stock [Member] | Series B 10% Convertible Preferred Stock [Member]
Proceeds from sale of Series B, 10% Convertible Preferred stock, net of fees		$ 2,000,000

Nature of Operations, Risks, 29

Nature of Operations, Risks, and Uncertainties (Details) - Dec. 31, 2014	USD ($)
Percentage diesel fuel	1
Potential displaced consumption of diesel fuel	0.75
Cash and Cash Equivalents, at Carrying Value	$ 2,527,228
Working Capital	1,977,233
Line of Credit Facility, Remaining Borrowing Capacity	$ 120,000
Minimum [Member]
Realized displaced consumption of diesel fuel	0.40
Utilities Operating Expense, Reduction of Fuel and Operating Costs	0.10
Maximum [Member]
Realized displaced consumption of diesel fuel	0.65
Utilities Operating Expense, Reduction of Fuel and Operating Costs	0.35

Correction of An Accounting E30

Correction of An Accounting Error - Condensed Consolidated Statements of Operations (Details) - USD ($)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Non operating income (expense)
Income (Expense) on Revaluation of Warrants	$ 4,487,006	$ (324,021)
Non operating expense, net	4,390,353	(397,590)
Net loss	3,624,303	(487,595)
Net loss available to Common Stockholders	$ 2,964,348	$ (732,634)
Income (Loss) from Continuing Operations, Per Basic and Diluted Share	$ 0.07	$ (0.01)
Earnings Per Share, Basic and Diluted	$ 0.05	$ (0.02)
As Reported [Member]
Non operating income (expense)
Income (Expense) on Revaluation of Warrants	$ 0
Non operating expense, net	(96,653)
Net loss	(862,703)
Convertible preferred dividends	255,193
Net loss available to Common Stockholders	$ (1,383,220)
Income (Loss) from Continuing Operations, Per Basic and Diluted Share	$ (0.02)
Earnings Per Share, Basic and Diluted	$ (0.02)
Adjustments [Member]
Non operating income (expense)
Income (Expense) on Revaluation of Warrants	$ 4,487,006
Non operating expense, net	4,487,006
Net loss	4,487,006
Convertible preferred dividends	139,438
Net loss available to Common Stockholders	$ 4,347,568
Income (Loss) from Continuing Operations, Per Basic and Diluted Share	$ 0.09
Earnings Per Share, Basic and Diluted	$ 0.07
Series B Convertible Preferred Stock [Member]
Non operating income (expense)
Convertible preferred dividends	$ (394,631)	$ 0

Correction of An Accounting E31

Correction of An Accounting Error - Condensed Consolidated Balance Sheets (Details) - USD ($)	Dec. 31, 2014	Sep. 30, 2014
Liabilities:
Warrant liability	$ 2,704,626	$ 6,497,001
Total liabilities	8,258,753	11,996,482
Stockholders' equity:
Additional paid-in capital	60,028,577	58,248,103
Accumulated deficit	(59,267,382)	(62,231,730)
Total stockholders' equity	1,273,673	(3,475,335)
Total liabilities and stockholders' equity	9,532,426	$ 8,521,147
As Reported [Member]
Liabilities:
Warrant liability	0
Total liabilities	5,554,127
Stockholders' equity:
Additional paid-in capital	69,410,819
Accumulated deficit	(65,944,998)
Total stockholders' equity	3,978,299
Total liabilities and stockholders' equity	9,532,426
Adjustments [Member]
Liabilities:
Warrant liability	2,704,626
Total liabilities	2,704,626
Stockholders' equity:
Additional paid-in capital	(9,382,242)
Accumulated deficit	6,677,616
Total stockholders' equity	(2,704,626)
Total liabilities and stockholders' equity	$ 0

Correction of An Accounting E32

Correction of An Accounting Error - Condensed Consolidated Statement of Stockholders' Equity (Deficit) (Details) - USD ($)	Dec. 31, 2014	Sep. 30, 2014
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders’ equity (deficit)	$ 1,273,673	$ (3,475,335)
Preferred Stock [Member] | 10% Convertible Preferred Stock [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)	941	941
Total stockholders’ equity (deficit)	$ 941	$ 941
Preferred Stock [Member] | Series B Preferred Stock [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)	200
Total stockholders’ equity (deficit)	$ 200
Common Stock [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)	51,133,556	50,735,050
Total stockholders’ equity (deficit)	$ 511,337	$ 507,351
Additional Paid In Capital [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders’ equity (deficit)	60,028,577	58,248,103
Accumulated Deficit [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders’ equity (deficit)	(59,267,382)	$ (62,231,730)
As Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders’ equity (deficit)	$ 3,978,299
As Reported [Member] | Preferred Stock [Member] | 10% Convertible Preferred Stock [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)	941
Total stockholders’ equity (deficit)	$ 941
As Reported [Member] | Preferred Stock [Member] | Series B Preferred Stock [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)	200
Total stockholders’ equity (deficit)	$ 200
As Reported [Member] | Common Stock [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Shares outstanding (in shares)	51,133,556
Total stockholders’ equity (deficit)	$ 511,337
As Reported [Member] | Additional Paid In Capital [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders’ equity (deficit)	69,410,819
As Reported [Member] | Accumulated Deficit [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders’ equity (deficit)	(65,944,998)
Adjustment [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders’ equity (deficit)	(2,704,626)
Adjustment [Member] | Additional Paid In Capital [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders’ equity (deficit)	(9,382,242)
Adjustment [Member] | Accumulated Deficit [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Total stockholders’ equity (deficit)	$ 6,677,616

Correction of An Accounting E33

Correction of An Accounting Error - Condensed Consolidated Statements of Cash Flows (Details) - USD ($)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	$ 3,624,303	$ (487,595)
Revaluation of warrants	(4,487,006)	324,021
Net cash provided by (used in) operating activities	279,615	$ (124,636)
As Reported [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	(862,703)
Revaluation of warrants	0
Net cash provided by (used in) operating activities	279,615
Adjustments [Member]
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Net loss	4,487,006
Revaluation of warrants	(4,487,006)
Net cash provided by (used in) operating activities	$ 0

Correction of An Accounting E34

Correction of An Accounting Error - Additional Information (Details)	Nov. 28, 2014	Mar. 31, 2013	Apr. 30, 2012	Dec. 31, 2014	Dec. 31, 2013
Preferred Stock [Member] | 10% Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock dividend rate percentage	10.00%	10.00%	10.00%	10.00%	10.00%

Certificates of Deposits (Detai

Certificates of Deposits (Details) - USD ($)	Dec. 31, 2014	Sep. 30, 2014
Certificates of Deposit [Abstract]
Certificates of deposit, restricted	$ 300,000	$ 300,000

Receivables Schedule of Related

Receivables Schedule of Related Party Transactions, by Related Party (Details) - American Power Group [Member] - USD ($)	3 Months Ended
	Dec. 31, 2014	Apr. 01, 2012
Related Party Transaction [Line Items]
Note Receivable Related Party, Total Principal Amount Outstanding	$ 797,387
Related Party Transaction, Interest Rate	5.50%
Royalties Due to be Applied Against Outstanding Interest and Principal of Related Party Note Receivable	50.00%	50.00%
Due to Related Parties, Noncurrent, Percentage of Balance	100.00%

Inventory (Details)

Inventory (Details) - USD ($)	Dec. 31, 2014	Sep. 30, 2014
Inventory Disclosure [Abstract]
Inventory Valuation Reserves	$ 69,761	$ 71,629
Raw materials	673,691	694,479
Work in progress	68,597	30,913
Finished goods	55,073	68,819
Total inventory	$ 797,361	$ 794,211

Intangible Assets - Long Term C

Intangible Assets - Long Term Contracts and Purchased Technology (Details) - USD ($)	3 Months Ended
	Dec. 31, 2014	Sep. 30, 2013
Goodwill and Intangible Assets Disclosure [Abstract]
Contract Recievable, Amortized	$ 500,000
Purchased Technology, Amortized	$ 500,000
Long Term Contracts, Useful Life	120 months
Purchased Technology, Useful Life	120 months
Amortization of Long Term Contracts and Purchased Technology	$ 25,000
Long Term Contracts and Purchased Technology, Accumulated Amortization	541,667	$ 516,666
Royalty Expense	$ 0

Intangible Assets - Exclusive P

Intangible Assets - Exclusive Patent License Agreement (Details) - USD ($)	Apr. 27, 2012	Dec. 31, 2014
Exclusive patent license agreement [Line Items]
Royalty Expense		$ 0
Net Sales Threshold [Member]
Exclusive patent license agreement [Line Items]
Monthly Royalty Amount	10.00%
Pre Royalty EBITDA Threshold [Member]
Exclusive patent license agreement [Line Items]
Monthly Royalty Amount	30.00%

Intangible Assets - Software De

Intangible Assets - Software Development (Details) - USD ($)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Capitalized Software Development Costs [Line Items]
Capitalized Software Development Costs for Software Sold to Customers	$ 4,039,339
Capitalized Computer Software, Amortization	129,985	$ 109,488
OUL [Member]
Capitalized Software Development Costs [Line Items]
Capitalized Software Development Costs for Software Sold to Customers	$ 1,801,506
Software, Useful Life	60 months
IUL [Member]
Capitalized Software Development Costs [Line Items]
Capitalized Software Development Costs for Software Sold to Customers	$ 2,237,833
Software, Useful Life	84 months

Intangible Assets - Finite-Live

Intangible Assets - Finite-Lived Intangible Assets, Future Amortization Expense (Details)	Dec. 31, 2014USD ($)
Acquired Finite-Lived Intangible Assets [Line Items]
2,014	$ 770,443
2,015	779,992
2,016	729,515
2,017	516,507
2,018	340,962
2020 and thereafter	461,038
Total	3,598,457
Contracts [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
2,014	50,000
2,015	50,000
2,016	50,000
2,017	50,000
2,018	29,167
2020 and thereafter	0
Total	229,167
Technology [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
2,014	50,000
2,015	50,000
2,016	50,000
2,017	50,000
2,018	29,167
2020 and thereafter	0
Total	229,167
Testing Software [Member]
Acquired Finite-Lived Intangible Assets [Line Items]
2,014	670,443
2,015	679,992
2,016	629,515
2,017	416,507
2,018	282,628
2020 and thereafter	461,038
Total	$ 3,140,123

Property, Plant and Equipment42

Property, Plant and Equipment (Details) - USD ($)	3 Months Ended
	Dec. 31, 2014	Sep. 30, 2014
Property, Plant and Equipment [Line Items]
Property, plant and equipment, net	$ 760,008	$ 831,782
Leasehold improvements
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	5 years
Property, Plant, and Equipment, Gross	$ 127,087	127,087
Machinery and equipment
Property, Plant and Equipment [Line Items]
Property, Plant, and Equipment, Gross	1,657,071	1,653,127
Less accumulated depreciation	(1,024,150)	(948,432)
Property, plant and equipment, net	$ 760,008	$ 831,782
Machinery and equipment | Minimum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	P3Y
Machinery and equipment | Maximum [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	P7Y

Product Warranty Costs (Details

Product Warranty Costs (Details) - USD ($)	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014
Product Warranties Disclosures [Abstract]
Warranty accrual at the beginning of the period	$ 221,562	$ 118,591
Charged to costs and expenses relating to new sales	15,648	212,033
Costs of product warranty claims	(51,112)	(109,062)
Warranty accrual at the end of period	$ 186,098	$ 221,562

Notes Payable_Credit Faciliti44

Notes Payable/Credit Facilities (Details)	Oct. 27, 2014USD ($)employeeshares	Dec. 31, 2014USD ($)employeeshares	Sep. 30, 2014USD ($)
Debt Instrument [Line Items]
Notes Payable to Bank		$ 3,172,024	$ 2,610,981
Line of Credit Facility, Remaining Borrowing Capacity		120,000
Notes Payable, Current		(332,723)	(246,550)
Notes and Loans, Noncurrent		2,839,301
Notes Payable, Noncurrent		$ 2,459,301	2,364,431
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Common Shares Held as Collateral, Number of Shares | shares		2,000,000
Notes payable, related parties		$ 50,000	198,500
Restricted Cash and Cash Equivalents, Current		300,000	300,000
Working Capital Line [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Amount Outstanding	$ 2,567,000
Notes Payable to Bank		$ 380,000
Debt Instrument, Maturity Date		Jan. 15, 2016
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Iowa State Bank Term Note, due April 2015 [Member]
Debt Instrument [Line Items]
Notes Payable to Bank			2,500,000
Iowa State Bank Term Note, due through February 2018 [Member]
Debt Instrument [Line Items]
Notes Payable to Bank			70,050
Other Term Note, due February 2015 [Member]
Debt Instrument [Line Items]
Notes Payable to Bank			$ 40,931
Debt Instrument, Maturity Date		Feb. 27, 2015
Debt Instrument, Interest Rate, Stated Percentage			0.00%
Other Term Note, due July 2015 [Member]
Debt Instrument [Line Items]
Debt Instrument, Maturity Date		Jul. 1, 2015
Debt Instrument, Interest Rate, Stated Percentage		6.65%
Iowa State Bank Term Note, due October 2021 [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Amount Outstanding	$ 2,567,000
Notes Payable to Bank		$ 2,746,752
Debt Instrument, Maturity Date		Oct. 15, 2021
Debt Instrument, Interest Rate, Stated Percentage		8.00%
Pledged Assets Separately Reported, Certificate of Deposit		$ 300,000
Debt Instrument, Term	82 months
Debt Instrument, Periodic Payment	$ 44,223
Debt Instrument, Description of Variable Rate Basis		Wall Street Journal U.S. Prime Rate
Debt Instrument, Basis Spread on Variable Rate		4.00%
Bank fees financed with long-term note	$ 30,000
Other Term Note, due February 2015 and July 2015 [Member]
Debt Instrument [Line Items]
Notes Payable to Bank			$ 45,272
Officer [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Common Shares Pledged, Number of Related Parties | employee	2
Officer [Member] | Iowa State Bank Term Note, due October 2021 [Member]
Debt Instrument [Line Items]
Debt Instrument, Fee Amount, Payable to Related Party	$ 150,000
Director [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Common Shares Pledged, Number of Related Parties | employee		2
Working Capital Line [Member]
Debt Instrument [Line Items]
Line of Credit Facility, Maximum Borrowing Capacity	$ 500,000
Two Directors and Two Officers [Member]
Debt Instrument [Line Items]
Common Shares Pledged | shares	125,000
Director and Officer [Member]
Debt Instrument [Line Items]
Notes payable, related parties			$ 323,500

Notes Payable_Credit Faciliti45

Notes Payable/Credit Facilities - Short Term Promissory Notes (Details) - USD ($)	Oct. 27, 2014	Dec. 31, 2014	Sep. 30, 2014	Oct. 31, 2011
Short-term Debt [Line Items]
Notes payable, related parties		$ 50,000	$ 198,500
Stated Interest Rate, Stated Percentage		8.00%
Other Term Note, due July 2015 [Member]
Short-term Debt [Line Items]
Stated Interest Rate, Stated Percentage		6.65%
Debt Instrument, Maturity Date		Jul. 1, 2015
Iowa State Bank Term Note, due October 2021 [Member]
Short-term Debt [Line Items]
Stated Interest Rate, Stated Percentage		8.00%
Debt Instrument, Term	82 months
Debt Instrument, Maturity Date		Oct. 15, 2021
Director and Officer [Member]
Short-term Debt [Line Items]
Notes payable, related parties			323,500
Increase (Decrease) in Notes Payable, Related Parties	$ 198,500
Chief Executive Officer [Member]
Short-term Debt [Line Items]
Notes payable, related parties			$ 150,000
Increase (Decrease) in Notes Payable, Related Parties	$ 150,000
Chief Executive Officer [Member] | Notes Payable, Other Payables [Member]
Short-term Debt [Line Items]
Stated Interest Rate, Stated Percentage			8.00%	10.00%
Chief Financial Officer [Member]
Short-term Debt [Line Items]
Notes payable, related parties		$ 50,000
Two Officers and a Director [Member]
Short-term Debt [Line Items]
Notes payable, related parties			$ 398,500

Warrants to Purchase Common S46

Warrants to Purchase Common Stock - Assumptions Used to Value Warrant Liabilities (Details) - $ / shares	3 Months Ended	12 Months Ended
	Dec. 31, 2014	Sep. 30, 2014	Sep. 30, 2013
Class of Warrant or Right [Line Items]
Exercise price per share (usd per share)			$ 0.41
Private Placement 1 [Member]
Class of Warrant or Right [Line Items]
Closing price per share of common stock (usd per share)	$ 0.33	$ 0.6
Exercise price per share (usd per share)	$ 0.5	$ 0.50
Expected volatility	56.00%	56.00%
Risk-free interest rate	1.10%	1.10%
Dividend yield	0.00%	0.00%
Remaining expected term of underlying securities (years)	2 years 9 months 20 days	3 years 1 month 7 days
Warrants outstanding	17,623,387	17,623,387
Private Placement 2 [Member]
Class of Warrant or Right [Line Items]
Closing price per share of common stock (usd per share)	$ 0.33	$ 0.6
Exercise price per share (usd per share)	$ 0.50	$ 0.50
Expected volatility	56.00%	56.00%
Risk-free interest rate	1.40%	1.40%
Dividend yield	0.00%	0.00%
Remaining expected term of underlying securities (years)	3 years 9 months 20 days	4 years
Warrants outstanding	6,032,787	6,032,787
Private Placement 3 [Member]
Class of Warrant or Right [Line Items]
Closing price per share of common stock (usd per share)	$ 0.33
Exercise price per share (usd per share)	$ 0.50
Expected volatility	56.00%
Risk-free interest rate	1.70%
Dividend yield	0.00%
Remaining expected term of underlying securities (years)	5 years 4 months 25 days
Warrants outstanding	5,000,000

Warrants to Purchase Common S47

Warrants to Purchase Common Stock - Additional Information (Details) - USD ($)	Nov. 28, 2014	Mar. 31, 2013	Apr. 30, 2012	Dec. 31, 2014	Dec. 31, 2013	Oct. 01, 2013
Class of Warrant or Right [Line Items]
Warrants				$ 2,704,626		$ 694,631
Income (Expense) on Revaluation of Warrants				$ 4,487,006	$ (324,021)
Preferred Stock [Member] | 10% Convertible Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Preferred stock dividend rate percentage	10.00%	10.00%	10.00%	10.00%	10.00%
Private Placement 1 [Member] | Preferred Stock [Member] | 10% Convertible Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Sale of stock (in shares)			821.6
Private Placement 2 [Member] | Preferred Stock [Member] | 10% Convertible Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Sale of stock (in shares)		274
Private Placement 3 [Member] | Preferred Stock [Member] | 10% Convertible Preferred Stock [Member]
Class of Warrant or Right [Line Items]
Sale of stock (in shares)	200

Liabilities Measured at Fair Va

Liabilities Measured at Fair Value on Recurring Basis (Details) - USD ($)	Dec. 31, 2014	Sep. 30, 2014
Fair Value, Measurements, Recurring [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	$ 2,704,626	$ 6,497,001
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 1 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 2 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	0	0
Fair Value, Measurements, Recurring [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Warrant liability	2,704,626	6,497,001
Warrant Liability [Member] | Fair Value, Inputs, Level 3 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value, Measurement with Unobservable Inputs Reconciliations, Recurring Basis, Liability Value	$ 2,704,626	$ 6,497,001

Fair Value Measurements Level 3

Fair Value Measurements Level 3 Valuation (Details) - Fair Value, Inputs, Level 3 [Member] - Warrant Liability [Member]	3 Months Ended
	Dec. 31, 2014USD ($)
Level 3
Beginning balance	$ 6,497,001
Fair value of warrants issued	694,631
Revaluation of warrants recognized in earnings	(4,487,006)
Ending balance	$ 2,704,626

Stockholders' Equity - Common S

Stockholders' Equity - Common Stock (Details) - Class of Stock [Domain] - $ / shares	3 Months Ended
	Dec. 31, 2014	Sep. 30, 2013
Class of Stock [Line Items]
Incremental Common Shares Attributable to Call Options and Warrants, Immediate	100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights		$ 0.41
Stock Issued During Period, Shares, Issued for Services	10,870

Stockholders' Equity - Ten Perc

Stockholders' Equity - Ten Percent Convertible Preferred Stock (Details) - USD ($)	Nov. 28, 2014	Mar. 31, 2013	Apr. 30, 2012	Dec. 31, 2014	Dec. 31, 2013	Oct. 01, 2013	Sep. 30, 2013
Class of Stock [Line Items]
Proceeds from sale of Series B, 10% Convertible Preferred stock, net of fees				$ 1,948,119	$ 0
Exercise price per share (usd per share)							$ 0.41
Initial value of investor warrant				2,704,626		$ 694,631
Adjustments to Additional Paid in Capital, Other				0
Preferred stock dividends paid				137,944
Shares issued for preferred stock dividend				127,380	$ 99,506
Common stock issued for 10% Convertible Preferred stock dividend				$ 0
Preferred Stock [Member] | Series B 10% Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Sale of Series B Preferred Stock, net of fees (in shares)				200
Preferred stock dividend rate percentage				10.00%
Proceeds from sale of Series B, 10% Convertible Preferred stock, net of fees	$ 2,000,000
Transaction related fees	$ 51,881
Number of shares issued upon conversion	25,000
Conversion price per share				$ 0.40
Exercise price per share (usd per share)				$ 0.50
Common stock issued for 10% Convertible Preferred stock dividend				$ 1,305,369
Preferred Stock [Member] | Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock dividend rate percentage	10.00%	10.00%	10.00%	10.00%	10.00%
Preferred stock dividends				$ 265,324	$ 245,039
Preferred stock dividends paid				$ 137,944	$ 145,533
Shares issued for preferred stock dividend				387,636	136,985
Common stock issued for 10% Convertible Preferred stock dividend				$ 127,380	$ 99,506
Additional Paid In Capital [Member]
Class of Stock [Line Items]
Common stock issued for 10% Convertible Preferred stock dividend				123,503
Additional Paid In Capital [Member] | Series B 10% Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Adjustments to Additional Paid in Capital, Other				394,631
Warrant [Member] | Series B 10% Convertible Preferred Stock [Member]
Class of Stock [Line Items]
Number of securities called by warrants	5,000,000
Initial value of investor warrant				$ 694,631

Stockholders' Equity - Stock Op

Stockholders' Equity - Stock Options (Details) - USD ($)	3 Months Ended
	Dec. 31, 2014	Dec. 31, 2013	Sep. 30, 2013
Stockholders' Equity Note [Abstract]
Incremental Common Shares Attributable to Call Options and Warrants, Immediate	100,000
Class of Warrant or Right, Exercise Price of Warrants or Rights			$ 0.41
Stock Issued During Period, Shares, Issued for Services	10,870
Allocated Share-based Compensation Expense	$ 9,161	$ 24,783
Employee Service Share-based Compensation, Nonvested Awards, Total Compensation Cost Not yet Recognized	$ 57,095
Share-Based Compensation Arrangement by Share-Based Payment Award, Award Remaining Vesting Period Years

Uncategorized Items - apgi-2014

Label	Element	Value
Dividends Payable	us-gaap_DividendsPayableCurrentAndNoncurrent	$ 0